2013/2014 KAN-CASCO1003U Accounting and Control
English Title | |
Accounting and Control |
Course information |
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Language | English |
Exam ECTS | 7.5 ECTS |
Type | Mandatory |
Level | Full Degree Master |
Duration | One Semester |
Course period | Autumn |
Time Table | Please see course schedule at e-Campus |
Study board |
Study Board for MSc in Economics and Business
Administration
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Course coordinator | |
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Ivar Friis | |
Main academic disciplines | |
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Last updated on 07-04-2014 |
Learning objectives | |||||||||||||||||||||
The objective of the course is to
provide the students with an opportunity to learn to apply
qualifications (knowledge and skills) in agency and behavioral
theory to control problems in firms.
At the exam the students must be able to: Understand, describe structure and combine the various concepts, which are used in the course. Show how these concepts can be used to identify problems concerning the control of firms Show an ability to look critically on the various proposed solutions to a control problem |
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Examination | |||||||||||||||||||||
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Course content and structure | |||||||||||||||||||||
Accounting is used as an important tool to influence decision
making in firms. Accounting carries information of costs and
benefits to decentralized decision makers, and thereby provides
them with information which ideally helps them make decisions that
are aligned with the firm’s interest. The course contains the
following core elements:
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Teaching methods | |||||||||||||||||||||
Research and theory based dialog
lectures are mixed with exercises and cases. The lectures provide
the students with the necessary understanding of purpose and
content of the different control techniques and the theoretical
assumptions they are based on. Through the use of cases the
students learn to apply theory and techniques for control purposes
in practice.
Involvement of the students is an important part of the learning principle. This done through dialog, casework and presentations. Development of individual and social skills (competencies) Through debate and dialog the student will develop oral and presentation skills. Since case preparation and presentation is conducted in teams the students develop cooperative skills. |
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Expected literature | |||||||||||||||||||||
Zimmerman, J. (2008): ‘Accounting for Decision Making and Control’ McGraw-Hill Selected articles |
Last updated on
07-04-2014