The course addresses the essential role of management control in decentralized organizations. The course is intended as an overview for those who will make business decisions, evaluate organizational performance, or evaluate others (and/or be evaluated) using financial and nonfinancial information.  All students interested in business or management can benefit from this course. However, the course should be particularly useful for those who are, or aspire to be senior managers, management consultants, financial specialists (e.g., controllers, business analysts, auditors) or human resource specialists (e.g., people managers, compensation consultants).