Table of contents

The course is connected to the following study programs

Teaching language

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:

  • apply the principles of simple cost functions
  • apply and evaluate different methods for allocation of costs and revenues
  • apply, analyse and evaluate relevant information for decision making
  • demonstrate understanding with criticism of traditional management accounting systems
  • apply, analyse and evaluate the use of multidimensional performance measurement systems
  • evaluate ethical issues in the field
  • evaluate how digitalisation affects management accounting

Contents

The course explores the use of management accounting tools and techniques as a natural response to decision making. The course considers the use of information to make better decisions, such as measuring and identifying costs that are relevant for different types of decisions. The process of translating goals and objectives into specific activities is presented, including short-term budgeting and long-term planning processes, and the role that management accounting systems play in the control process. Strategic performance management is discussed, including the balanced scorecard, and emerging issues are discussed, including concerns for sustainability and digitalisation.

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.

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
Last updated from FS (Felles studentsystem) Oct. 15, 2026 6:25:35 AM