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Dr. PC: A Multimedia Management Control Case

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  • Norman T. Sheehan
  • Ganesh Vaidyanathan

Abstract

Dr. PC is a 50–80‐minute, in‐class management control case. The case asks students to develop a management control system for a small computer repair business. Informed initially by personal experiences, and then from viewing a consumer affairs video that depicts an employee repeatedly violating his firm’s code of conduct, students work together to outline key management controls. After viewing the video and discussing key management controls, students are then exposed to Simons’s levers of control framework and asked to develop a comprehensive management control system for the small business. The case was developed over three years with the help of 344 undergraduate, master’s, and executive students. Student feedback from earlier versions of the case indicates they found the case stimulating and effective at reaching its learning objectives of understanding the purpose of and how to design a management control system for a small business. Dr. PC: un cas de contrôle de gestion multimédia Résumé Dr. PC est un cas de contrôle de gestion de 50 à 80 minutes à résoudre en classe. L’exercice proposé aux étudiants consiste àélaborer un système de contrôle de gestion pour une petite entreprise de réparation d’ordinateurs. Les étudiants se fondent sur leur expérience personnelle et sur le visionnement d’une vidéo relative à une affaire de consommation dans laquelle un employé enfreint le code de conduite de l’entreprise de façon répétée pour travailler ensemble à définir les principaux contrôles de gestion. Après le visionnement et la discussion, le cadre de référence des leviers de contrôle de Simons leur est présenté et ils sont appelés à mettre au point un système de contrôle de gestion exhaustif pour la petite entreprise. L’élaboration de ce cas, qui a exigé plus de trois ans, a été réalisée avec le concours de 344 participants recrutés parmi les étudiants de premier et de deuxième cycles et les étudiants occupant des fonctions de cadres. Selon les commentaires des étudiants relatifs aux versions antérieures du cas, l’exercice est stimulant et atteint bien ses objectifs d’apprentissage : amener les étudiants à comprendre le but et les principes de conception d’un système de contrôle de gestion pour une petite entreprise.

Suggested Citation

  • Norman T. Sheehan & Ganesh Vaidyanathan, 2011. "Dr. PC: A Multimedia Management Control Case," Accounting Perspectives, John Wiley & Sons, vol. 10(4), pages 285-291, December.
    • Handle: RePEc:wly:accper:v:10:y:2011:i:4:p:285-291
    DOI: 10.1111/j.1911-3838.2011.00028.x
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    Cited by:

    1. Norman T. Sheehan, 2016. "Identifying and Managing Control System Benefits and Costs," Accounting Perspectives, John Wiley & Sons, vol. 15(3), pages 201-212, September.

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