Økonomi og administrasjon, bachelorprogram, Grimstad
Økonomi og administrasjon - siviløkonom, 5-årig masterprogram
BE-111 Financial Accounting 1 or BE-110 Management Accounting 1 or equivalent.
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
The course is a continuation of the introductory course in management accounting. It 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.
Arbeidsformer og arbeidsomfang
Lectures and group work. Estimated workload is about 200 hours.
Vilkår for å gå opp til eksamen
Approved compulsory assignments. More information will be given in Canvas at the start of the semester.
4-hour written examination with letter grades.
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.