Course unit title

Performance Management

Course unit code

MNU304

Type of course unit (compulsory, optional)

Optional

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

6th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)
  1. Noorlailie Soewarno, Dr., MBA., SE, Ak., CMA.
  2. Iman Harymawan, Ph.D., MBA., SE
  3. Khusnul Prasetyo, SE, MM, Ak., CMA., CA.

Learning outcomes of the course unit
  1. Students are able to explain the concept of measuring business performance.
  2. Students are able to calculate and measure the company's financial performance.
  3. Students are able to design company performance measurement systems.
  4. Students are able to evaluate the company's performance measurement system.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)
  1. Advanced Accounting Management
  2. Strategic Management

Course content
  1. Accounting performance measurement: a review of its purposes and practices David Otley
  2. Measuring marketing performance: research practice and challenges Bruce Clark
  3. Performance measurement: the operations management perspective Andy Neely
  4. Measuring performance: the supply-chain management perspective Douglas Lambert and Michael Knemeyer
  5. Performance measurement frameworks: a review Andy Neely, Mike Kennerley and Chris Adams
  6. Beyond budgeting to the adaptive organization Jeremy Hope
  7. Theoretical conditions for validity in accounting performance measurement Hanne Nørreklit, Lennart Nørreklit and Falconer Mitchell
  8. Risk in performance measurement Andrew Likierman
  9. Measuring knowledge work Rob Austin and Pat Larkey
  10. Measuring innovation performance Rita Katila
  11. Context-based measurement Graham Clark and Tony Powell
  12. Measuring the performance of England's primary school teachers: purposes, theories, problems, and tensions Andrew Brown
  13. The development of composite indicators to measure healthcare performance Rowena Jacobs, Peter Smith, and Maria Goddard
  14. Does pay for performance really motivate employees? Margit Osterloh and Bruno Frey
  15. Anomalies of measurement: when it works, but shouldn't Rob Austin and Jody Hoffer Gittel

Recommended or required

reading and other learning resources/tools

Neely. Andy. 2007. Business Performance Measurement, Unifying Theory and Integrating Practice. Cambridge University Press. (Required)

Planned learning activities and teaching methods
  1. Lectures
  2. Individual assignments 

Language of instruction

Bilingual, Indonesian and English

Assessment methods and criteria

Assignments