BE-318 Management Accounting 2
- ECTS Credits:
- 7.5
- Responsible department:
- School of Business and Law
- Course Leader:
- Victoria Edgar
- Lecture Semester:
- Autumn
- Teaching language:
- English
- Duration:
- 1 term
The course is connected to the following study programs
- Bachelor's Programme in Marketing and Management
- Bachelor's Programme in Business Administration
- Master's Programme in Business Administration (5 years)
Teaching language
EnglishRecommended prerequisites
BE-111 Introduction to Financial Accounting or BE-110 Introduction to management Accounting or equivalent.
Course contents
The course explores the design and use of different types of management accounting systems. The critique of traditional management accounting is presented, and examples of alternative approaches, such as strategic management accounting, and "beyond budgeting" are discussed. Furthermore, the course focuses on relevant information for decision making as well as ethical issues related to the use of management accounting.
Learning outcomes
Upon successful completion of this course the student should:
-
be able to estimate simple cost functions
-
be able to apply and evaluate different methods for allocation of costs and revenues
-
be able to identify relevant information for decision making
-
demonstrate familiarity with criticism of traditional management accounting systems
-
demonstrate familiarity of the design and use of multidimensional performance measurement systems
-
be able to identify ethical issues in the field
-
be able to understand how digitalization affects management accounting
Examination requirements
Approved compulsory assignment(s). More 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 study programme manager, 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
Offered as Single Standing Module
Yes. Subject to availability or capacity.
Admission Requirement if given as Single Standing Module
BE-111 Introduction to Financial Accounting, BE-110 Introduction to management Accounting or equivalent in addition to Higher Education entrance qualifications.
Assessment methods and criteria
4-hour written examination under supervision. Assessment expression: letter grade, A-F.
Reduction of Credits
This course’s contents overlap with the following courses. A reduction of credits will occur if one of these courses is taken in addition:
| Course | Reduction of Credits |
|---|---|
| BE-310 – Management Accounting | 5 |
| BE-307 – Performance Analysis | 2.5 |
| BE-3220 – Performance Analysis | 2.5 |
| BE-3220 – Performance Analysis | 2.5 |
| BE-305 – Performance Analysis | 2.5 |