Teaching starts Spring, Autumn

Language of instruction Norwegian.

Learning outcomes

Upon successful completion of this course the student should be able to demonstrate:

• knowledge of how the public sector is organized and management control challenges specific for the public sector.
• knowledge of key concepts of public sector management control such as productivity and effectiveness.
• familiarity with laws and regulations for planning, budgeting, accounting and annual reporting in the public sector
• knowledge of the design, implementation and use of management accounting systems in the public sector, including planning and budget processes, accounting, budgeting, management by objectives, performance management and balanced scorecard.
• ability to carry out simple cost estimation and cost allocation.
• ability to perform simple investment and cost/ benefit analyses and have knowledge of other types of economic analyses
• knowledge of the various reforms and initiatives to maintain and improve the productivity and effectiveness in the public sector.

Course contents

The course provides an introduction to management control challenges faced by the public sector and how the planning and budgeting system, management by objectives, performance management, cost/benefit analyses, distribution of responsibilities, and other management control systems, reforms and initiatives are used or can be used to maintain and increase productivity and effectiveness in the public sector. .

Teaching methods and workload Lectures and group work.

Examination requirement Approved compulsory assignment.

Assessment methods and criteria 4-hour written examination with graded marks.

Type of course Theoretical.

Level of course First cycle i.e. bachelor level.

Year of study Normally second year.

Name of lecturer/contact person

Student Adviser Anne Line Omsland.