授課領域：績效衡量與管理控制，資料分析與AI方法

課程介紹：

The course focuses on the study of the quintessential role of management control in decentralized organizations. Our emphasis will be on the measurement and evaluation of the performance of organizational entities and their managers. Management accounting at this level of analysis is an integral part of companies’ management control systems.
In this course, we discuss what it means to have an organization be in control, what alternatives managers have for ensuring good control, and how managers should choose from among various control system alternatives. Then we will focus on each of the elements of financial control systems, which provide the dominant form of control in most decentralized organizations. These elements include financial target setting, performance measurement and evaluation, and the assignment of various forms of incentives.

The principal pedagogy of this course is quantitative and project-based around real-life cases. As such, every topic will require a quantitative analytical or “data analytic” analysis of cases, many of which are authored by me and some that come with data. Students will have to analyze the cases using these datasets or other source materials, and they will be expected to use their “own” data analytical skills (and be creative both in terms of their approach to the analysis as well as the data sources that may be available, both structured and unstructured data) to expand their analysis of the case problem.