2013/2014
KAN-IMM_IM45 Management Accounting
| English Title |
| Management
Accounting |
|
|
| 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
|
| Course
coordinator |
- Alex Yu Lichen - Department of Operations Management
(OM)
|
| Main academic
disciplines |
- Financial and management accounting
|
|
Last updated on
05-08-2013
|
| Learning objectives |
The purpose of this course is to
present and discuss management technologies that can be considered
useful for controlling companies that operate world wide.
- Describe and understand the notion of opportunity cost and
organizational architecture and explain how they together
constitute a framework for analysing management accounting systems
in a decision making and a control perspective
- Describe and understand different management accounting systems
and discuss their strengths and limitations from a decision making
as well as a control perspective
- Analyse the cost of improving accounting systems decision
making ability and effectiveness as a control devices and reflect
upon the trade-off between the use of accounting for different
purposes
- Critically reflect on and assess the value and relevance of
specific management accounting systems in a particular
organizational setting.
|
| Examination |
|
Management
Accounting:
|
| Examination form |
Written sit-in exam |
| Individual or group exam |
Individual |
|
Please use the formal requirements for academic
papers, which can be found on e-campus |
| Assignment type |
Written assignment |
| Duration |
4 hours |
| Grading scale |
7-step scale |
| Examiner(s) |
One internal examiner |
| Exam period |
Winter Term |
| Aids allowed to bring to the exam |
Limited aids, see the list below and the exam
plan/guidelines for further information:
- Allowed calculators
- Allowed dictionaries
|
| Make-up exam/re-exam |
Same examination form as the ordinary exam
If the number of registered candidates for the make-up
examination/re-take examination warrants that it may most
appropriately be held as an oral examination, the programme office
will inform the students that the make-up examination/re-take
examination will be held as an oral examination
instead.
|
Description of the exam
procedure
Individual 4-hour written (closed book)
exam. Computer based exam with access to Excel. No
other written or technical aids are allowed at the exam,
except from certain calculators specified by the course
responsible) and dictionaries. Cf. The Regulations for written
tests at CBS. The exam is internal and the evaluation is made by
one teacher alone. The regular exam will be held in November. The
final exam date will be announced by the secretariat. The
make-up/re-exam takes place in February. Irrespective of the above
provisions, make-up exams and re-exams can be held as oral exams,
if the situation calls for this, please see section 17(2) in
Rules and Regulations.
|
|
| Course content and
structure |
|
Companies operating internationally face the same challenges as
national companies, but a few more are added because of language,
cultures, laws, finance etc. The perspective taken in this course
is that of setting up an organization, designing and implementing
performance controls, measuring and reporting performance, planning
etc. Management accounting and management control serve as the
theoretical platform for the problems discussed and models
presented. Some issues will deal with aligning a strategy to an
international implementation and other issues have an operational
perspective where budgeting, transfer pricing are tools that must
be considered. Behavioural and cultural aspects are central to all
international operations. Where applicable these will add
perspectives to the discussion of how to implement the management
technologies that are under consideration.
The content of the course will be partly case-driven and partly
theory-driven. Extensive cases will serve as discussion fora where
analysis of management issues and argued solutions are the expected
outcome.
These are subsequently confronted with selected models and
theories for a theory driven discussion. Some issues and cases will
depend on analysis of various financial statements
and financial tools where others will focus on arguing benefits
and drawbacks of various organisational set ups. Textbooks and
cases supplemented with recent journal articles will serve as the
documentary material for this course.
Please note that exchange students who want to follow the course
need at least two courses in accounting/financial
accounting/finance and one course in management (e.g. a B. Com. or
B. Bus).
|
| Teaching methods |
| The teaching mainly takes place in
large classes where e.g. extensive cases will serve as discussion
fora where analysis of management issues and argued solutions are
the expected outcome. |
| Expected literature |
|
Indicative literature.
Jerold L. Zimmerman. Accounting for Decision Making and Control.
7th edition. Mcgraw-Hill Irwin.
|
Last updated on
05-08-2013
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