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Management Accounting for Decision Makers

BE-318-1

Included in Study

  • Bachelor's Programme in Marketing and Management
  • Bachelor's Programme in Business Administration
  • Master's Programme in Business Administration (5 years)

Language of teaching

English

Recommended previous knowledge

BE-111 Introduction to Financial Accounting or BE-110 Introduction to management Accounting or equivalent.

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

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.

Teaching and learning methods

Lectures and group work. Estimated workload is about 200 hours.

Examination requirements

Approved compulsory assignment(s). More information will be given in Canvas at the start of the semester.

Examinations

4-hour written examination under supervision. Assessment expression: letter grade, A-F.

Student 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.

Offered as a free-standing course

Yes. Subject to availability or capacity.

Admission Requirement if given as a free-standing course

BE-111 Introduction to Financial Accounting, BE-110 Introduction to management Accounting or equivalent in addition to Higher Education entrance qualifications.

Admission for external candidates

No

Credit reduction

  • BE-310-1 with 5 credits.
  • BE-307-1 with 2.5 credits.
  • BE-3220-1 with 2.5 credits.
  • BE-3220-2 with 2.5 credits.
  • BE-305-1 with 2.5 credits.

Choose year for topic

Duration

1 semester

Credits

7.5

Start

Autumn

Campus

Kristiansand 

Faculty

School of Business and Law 

Reading List

Exam Papers