Print Course syllabus
Course syllabus - Management Control and Financial Control
Scope
15 credits
Course code
EFO013
Valid from
Autumn semester 2013
Education level
Second cycle
Progressive Specialisation
A1N (Second cycle, has only first-cycle course/s as entry requirements).
Main area(s)
Business Administration
School
School of Business, Society and Engineering
Ratified
2013-09-02
Status
This syllabus is not current and will not be given any more
Literature lists
Course literature is preliminary up to 8 weeks before course start. Course literature can be valid over several semesters.
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Books
Performance measurement & control systems for implementing strategy
Upper Saddle River, N.J. : Prentice Hall, cop. 2000 - 348 s. b ill.
ISBN: 0-13-021945-2 LIBRIS-ID: 8275158
The fifth discipline : the art and practice of the learning organization
Rev. and updated, ed. : London : Random House Business, 2006 - xvi, 445 s.
ISBN: 1-905211-20-1 (pbk.) LIBRIS-ID: 10234911
Bolagsstyrning : corporate governance på ren svenska
1. uppl. : Malmö : Liber, 2012 - 192 s.
ISBN: 9789147098699 (inb.) LIBRIS-ID: 13528326
IFRS - i teori och praktik
3., [uppdaterade] uppl. : Stockholm : Sanoma utbildning, 2013 - ix, 517 s.
ISBN: 9789152320037 LIBRIS-ID: 13689626
Årsredovisning i koncerner
6., [utök. och rev.] uppl. : Lund : Studentlitteratur, 2012 - 402 s.
ISBN: 978-91-44-08080-2 LIBRIS-ID: 13434887
IFRS accounting in progress : from a student perspective
Linköping : Department of Management and Engineering, Linköping University, 2013 - 224 s.
URL: Fritt tillgänglig från Linköping University Electronic Press
Reference literature
Levers of control : how managers use innovative control systems to drive strategic renewal
Boston, Mass. : Harvard Business School Press, 1995 - 217 s.
ISBN: 0-87584-559-2 (alk. paper) ; CIP entry : $29.95 LIBRIS-ID: 8322375
Management control systems
12. ed. : Boston, Mass. : McGraw Hill, 2007 - 768 s.
ISBN: 0-07-125410-2 (hft) (International ed.) LIBRIS-ID: 10194252
Verksamhetsstyrning : från traditionell ekonomistyrning till modern verksamhetsstyrning
2. uppl. : Lund : Studentlitteratur, 2011 - 286 s.
ISBN: 978-91-44-04483-5 LIBRIS-ID: 12191255
Internationell redovisning : teori och praxis
2., förändrade uppl. : Lund : Studentlitteratur, 2009 - 352 s.
ISBN: 978-91-44-05745-3 LIBRIS-ID: 11565326
Other materials
Artiklar och stenciler samt kurskompendier inom respektive delmoment
Akademin för ekonomi, samhälle och teknik,
-
Books
Performance measurement & control systems for implementing strategy
Upper Saddle River, N.J. : Prentice Hall, cop. 2000 - 348 s. b ill.
ISBN: 0-13-021945-2 LIBRIS-ID: 8275158
The fifth discipline : the art and practice of the learning organization
Rev. and updated, ed. : London : Random House Business, 2006 - xvi, 445 s.
ISBN: 1-905211-20-1 (pbk.) LIBRIS-ID: 10234911
Bolagsstyrning : corporate governance på ren svenska
1. uppl. : Malmö : Liber, 2012 - 192 s.
ISBN: 9789147098699 (inb.) LIBRIS-ID: 13528326
IFRS - i teori och praktik
3., [uppdaterade] uppl. : Stockholm : Sanoma utbildning, 2013 - ix, 517 s.
ISBN: 9789152320037 LIBRIS-ID: 13689626
Årsredovisning i koncerner
6., [utök. och rev.] uppl. : Lund : Studentlitteratur, 2012 - 402 s.
ISBN: 978-91-44-08080-2 LIBRIS-ID: 13434887
IFRS accounting in progress : from a student perspective
Linköping : Department of Management and Engineering, Linköping University, 2013 - 224 s.
URL: Fritt tillgänglig från Linköping University Electronic Press
Reference literature
Levers of control : how managers use innovative control systems to drive strategic renewal
Boston, Mass. : Harvard Business School Press, 1995 - 217 s.
ISBN: 0-87584-559-2 (alk. paper) ; CIP entry : $29.95 LIBRIS-ID: 8322375
Management control systems
12. ed. : Boston, Mass. : McGraw Hill, 2007 - 768 s.
ISBN: 0-07-125410-2 (hft) (International ed.) LIBRIS-ID: 10194252
Verksamhetsstyrning : från traditionell ekonomistyrning till modern verksamhetsstyrning
2. uppl. : Lund : Studentlitteratur, 2011 - 286 s.
ISBN: 978-91-44-04483-5 LIBRIS-ID: 12191255
Internationell redovisning : teori och praxis
2., förändrade uppl. : Lund : Studentlitteratur, 2009 - 352 s.
ISBN: 978-91-44-05745-3 LIBRIS-ID: 11565326
Other materials
Artiklar och stenciler samt kurskompendier inom respektive delmoment
Akademin för ekonomi, samhälle och teknik,
Learning outcomes
The course objectives are to:
- give knowledge of the historical development, from traditional management control to modern management control
- give knowledge of different forms of management control being used and are used and the criticism given against them
- give knowledge of institutions and standards which influence financial accounting
- give knowledge of the work to harmonize financial accounting and the historical development of financial accounting
- give knowledge of existing problems in creating the consolidated accounts
- give an understanding of the valuation problem in the consolidated accounts
Course content
The course is mainly divided in two parts, management accounting and financial accounting. In the first part different systems for control as well as different forms of techniques are described and how they have developed. The control of companies and how this control has developed from traditional methods to modern forms of management control is a central item in the first part of the course.
The central point in the second part of the course is on annual reports in groups of companies. Different methods for consolidation are treated as well as special cases like non-cash issues by acquisition, indirect minority and foreign currency translation in subsidiary companies. An account is also given of standards and standard setters in financial accounting.
Tuition
The in-class teaching consists of lectures and seminars. Participation in the seminars is compulsory.
Specific requirements
Business 90 credits with gradual progression, at least 75 credits must be completed at the beginning of the course. Of these, at least 22.5 credits at level G1F and at least 15 credits at Level G2F. In addition, Sv B and En A. In cases where the course is offered in English, exemption from the Sv B is given.
Examination
Exercise, 3 credits, marks Pass (G)
Exercise, 3 credits, marks Pass (G)
Examination, 9 credits, marks Pass (G) or Pass with distinction (VG)
A student who has a certificate from MDU regarding a disability has the opportunity to submit a request for supportive measures during written examinations or other forms of examination, in accordance with the Rules and Regulations for Examinations at First-cycle and Second-cycle Level at Mälardalen University (2020/1655). It is the examiner who takes decisions on any supportive measures, based on what kind of certificate is issued, and in that case which measures are to be applied.
Suspicions of attempting to deceive in examinations (cheating) are reported to the Vice-Chancellor, in accordance with the Higher Education Ordinance, and are examined by the University’s Disciplinary Board. If the Disciplinary Board considers the student to be guilty of a disciplinary offence, the Board will take a decision on disciplinary action, which will be a warning or suspension.
Grade
Pass with distinction, Pass, Fail