Table of contents

The course is connected to the following study programs

Teaching language

English

Learning outcomes

On completion of this course, the students should be able to:

  • demonstrate profound knowledge of key concepts and tools of management control
  • show a good understanding of the relationship between behavior of managers, employees and organizational objectives
  • demonstrate a solid understanding of the relationship between strategy and management control
  • demonstrate a good understanding of the relationship between sustainability and management control
  • discuss challenges, consequences and complexities related to management control
  • discuss the role of digitalization from a MCS-perspective
  • identify and reflect on ethical issues and dilemmas related to management control

Contents

The course provides students with an introduction to the key concepts and tools of management control. Management control focuses on guiding the behavior of managers and employees to align with and achieve the organization's objectives. Topics covered in course are an introduction to cost terms and purposes, cost accounting systems, planning and budgeting, incentive systems, the relationship between management control and sustainability, performance management, digitalization from a management control perspective, ethical issues related to management control and the role and work of controllers or management accountants.

Teaching and learning methods

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

Examination requirements

Approved compulsory assignment(s) including oral presentation. 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 person responsible for the course, 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

No.

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-417 – Management Control Systems. 5
Last updated from FS (Felles studentsystem) Oct. 15, 2026 6:26:06 AM