BE-418 Strategic Management Accounting
- ECTS Credits:
- 7.5
- Responsible department:
- School of Business and Law
- Course Leader:
- Terje Heskestad
- Lecture Semester:
- Spring
- Teaching language:
- Norwegian.
- Duration:
- 1 term
The course is connected to the following study programs
- Master's Programme in Shift Entrepreneurship and Business
- Master's Programme in Accounting and Auditing
- Master's Programme in Business Administration
Teaching language
Norwegian.Recommended prerequisites
Bachelor level courses in financial accounting, budgeting and financial management.
Course contents
The course in strategic financial management will enable students to apply modern techniques in financial management in a strategic perspective. Students are also taught to understand the limitations of traditional management accounting techniques.
Learning outcomes
Upon successful completion of this course the students should be able to:
-
demonstrate thorough knowledge of strategic management accounting
-
demonstrate thorough knowledge of decision-relevant costs
-
demonstrate advanced knowledge of strategic profitability analysis
-
demonstrate thorough knowledge of monitoring financial information and use it to measure economic performance
-
process relevant information for various purposes and carry out strategic profitability analysis
-
set up relevant bonus and incentive systems
-
implement multidimensional performance measurement systems
-
communicate relevant financial information through suitable communication channels
-
support innovation and innovation processesa
Examination requirements
Approved compulsory assignment. Information will be given in Canvas at the start of the semester.
Teaching methods
Lectures and group work. Estimated workload is about 200 hours.
Evaluation
The person responsible for the course, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.
Admission for external candidates
No
Assessment methods and criteria
4-hour home examination. More information in Canvas at the start of the semester.
Due to grade requirements for state authorised public accountants, a regular examination will be held both autumn and spring.