COMM 438.3 – Management Control Systems
EXPERIENTIAL LEARNING PROJECT
Would you like a review of your organization’s processes in the following areas: Governance,
Planning & budgeting, Decision making, Performance measurement and evaluation, Incentives
and Internal controls? If yes, students in COMM 438, a fourth-year course on Management
Control Systems, may be able to help you. A management control system is generally defined as
a set of policies, procedures, and analytical and evaluative tools and techniques that is designed to
help employees achieve the organization’s vision, mission and objectives.
The proposed experiential learning project in this course, to be conducted under the supervision
of the course instructor Dr. Suresh Kalagnanam, will involve groups of students studying one or
more elements (components) of an organization’s management control system, identifying its
strengths and weaknesses, and making recommendations. In organizations where the control
systems are less developed students will be required to identify potential gaps and suggest
recommendations.
The main deliverable is a project report due at the end of November 2013, a copy of which
will be made available to your organization.
This is as much an academic project as it is a consulting project. On the one hand students will
learn how a system is put in place and how it works – the experience of the management and
employees, who are part of the system, can provide valuable education to the student. On the
other hand students can examine and evaluate the system as a third-party observer. They can then
provide recommendations by drawing upon their theoretical/conceptual knowledge.
Please note the following important details regarding the proposed project:
 It will involve multiple visits to your organization by a student group, during September
to November, to understand one or more elements (components) of the management
control system currently existing in your organization. Students will likely spend, on
average, 8-10 hours in meetings to gather relevant data.
 Data will be collected through interviews with one or more key individuals, and by
reading any available documentation regarding the system (e.g., a budgeting manual).
 Students will be advised to avoid asking personal questions (such as how much bonus did
you receive last year?). However, students will be encouraged to ask questions regarding
the strengths and weaknesses of the system as this will allow them to critically analyze it.
 One critical component of this project is ‘ethics approval’ of student projects by the
Edwards School of Business. Students will be bound to comply with the ethical code of
conduct governing such projects; additionally your organization may require students to
sign a confidentiality agreement, which they will be required to comply with.
If your organization is interested in contributing to this valuable experiential learning activity,
please contact SURESH KALAGNANAM (kalagnanam@edwards.usask.ca; 966-8404)
preferably by Wednesday, August 21, 2013.