Course syllabus - Management Accounting

Objectives

The course has the purpose to provide students with an understanding of management accounting principles, and how they are applied in an international context by managers to understand an organisation's position and strategy.

Learning outcomes

After completion of the course the student should be able to:
1. Describe how management use accounting information for decision-making, performance evaluating and control.
2. Describe and analyse how management apply management accounting applications to implement an organisation's strategy.
3. Discuss how management control principles are applied by management to control organisational performance and strategy.
4. Describe how governance is applied in different national contexts, in regards to ethical and sustainability aspects.
5. Apply theories, models and concepts on specific practical situations and draw general conclusions on an organisation's activities.
6. Present and argue, both in written and in oral, how the aspects of accounting information interrelate with management accounting principles and applications.

Course content

The course will give focus on management accounting principles and how they are used to implement and control an organisation's strategy. The course will provide an understanding of the development of management accounting literature and its application.
The course will also focus on how management retrieve and use accounting information for decision-making in regards to an organisation's position and strategy.

Tuition

Lectures, Seminars, Exercise-sessions and group work.

Requirements

English B.

Examination

Assignment (INL1), 1,5 credits, grade Excellent (A), Very good (B), Good (C), Satisfactory (D), Sufficient (E), Insufficient, complementary work possible (Fx), Insufficient (F) (Linked to learning outcomes 5, 6)
Seminar (SEM 1), 2 credits, grade Excellent (A), Very good (B), Good (C), Satisfactory (D), Sufficient (E), Insufficient, complementary work possible (Fx), Insufficient (F) (Linked to learning outcomes 1-6)
Examination (TEN1), 4 credits, grade Excellent (A), Very good (B), Good (C), Satisfactory (D), Sufficient (E), Insufficient, complementary work possible (Fx), Insufficient (F) (Linked to learning outcome 1-6)

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

Excellent, Very good, Good, Satisfactory, Sufficient, Insufficient, complementary work possible, Insufficient

Interim Regulations and Other Regulations

The course overlaps 7,5 credits with respective courses:
FOA133 Financial and Management Accounting 1
EFO022 Cost and Management Accounting I
EFO009 Introduction to Financial and Management Accounting
FOA147 Management Accounting