Scheda insegnamento

Anno Accademico 2021/2022

Conoscenze e abilità da conseguire

The goal of this course is to provide students with a relevant knowledge of frameworks and tools for understanding and improving business performance. Specifically, the students will learn how to: - design a performance measurement system for supporting the management control task; - develop a strategic control systems with an emphasys on the monitoring of business long term and competitive value drivers; - implement a management system based on the use of performance indicators and factors.


Critical thinking and accounting and management control practices including levers of controlWhen mission, vision and strategy meets management control as a packageContemporary issues of enterprise risk Economic models, EVA, ROI, and Dupont-based performanceDifferent performance measurement models and Balanced ScorecardsBusiness models and value driversPerformance reporting , CSR and Integrated reportingPerformance measurement for supporting business innovation and business designKickass Companies; implementing strategy and performance measurement systems

Group case study: Developing a performance measurement system for a company


  • Nielsen, C., K. Brøndum, F.G. Laursen K. Tange & M. Lund, (2020), Kickass Companies: A manual for unlocking growth, Aalborg: Business Research and Business Design publishing (2nd Edition, English version).
  • Roslender, R. and Nielsen, C. (2019), Performative research in the business model field: exploring the underpinnings of studying business models in action, Journal of Business Models, Vol. 7, No. 2, pp. 31-36.
  • Montemari, M., Chiucchi, M. S., Nielsen, C. (2019), Designing Performance Measurement Systems Using Business Models, Journal of Business Models, Vol. 7, No. 5, pp. 48-69
  • Nielsen, C. (2019). From innovation performance to business performance: Conceptualising a framework and research agenda. Meditari Accountancy Research, Vol. 27, No. 1, pp. 2-16.
  • Nielsen, C., & Lund, M. (2018). Building Scalable Business Models. MIT Sloan Management Review, 59(2), 65-69.
  • Nielsen, C., M. Lund & P. Thomsen (2017), Killing the balanced scorecard to improve internal disclosure, Journal of Intellectual Capital, Vol. 18, No. 1, pp. 45-62.
  • Taran, Y., Nielsen, C., Thomsen, P., Montemari, M., and Paolone, F. (2016), “Business model configurations: a five-V framework to map out potential innovation routes”, European Journal of Innovation Management, Vol. 19. No. 4, pp. 492-527.

Metodi didattici

Teaching is by way of lectures and group discussion. By attending the weekly seminars students will gain an appreciation of modern performance measurement systems and be prompted to use the lecture material in developing their own case reports.

Modalità di verifica e valutazione dell'apprendimento

Group Case Study - 50%
Students will participate in group case study that encompasses the topics taught during the semester. The case study must be presented in class and then after feedback the students will complete a maximum 2500-word case study report.
Exam - 50%
This is a 2 hour individual written exam.

Strumenti a supporto della didattica

Online lectures and group work on the teams platform. All supporting material will be listed on the Insegnamenti OnLine (IOL) web platform. In addition, the group work mobilizes digital platfroms such as Acadal, Miro and Peergrade.

Orario di ricevimento

Consulta il sito web di Christian Nielsen