BE-318 Management Accounting for Decision Makers (Autumn 2024)
- ECTS Credits:
- 7.5
- Responsible department:
- School of Business and Law
- Course Leader:
- Victoria Edgar
- Lecture Semester:
- Autumn
- Teaching language:
- English
- Duration:
- ½ year
Table of contents
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
Recommended previous knowledge
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
Examination requirements
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
Admission Requirement if given as a free-standing course
Admission for external candidates
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 |