2015/2016
KAN-CIMMO1066U Management Accounting
| English Title |
| Management
Accounting |
|
|
| Language |
English |
| Course ECTS |
7.5 ECTS |
| Type |
Mandatory |
| Level |
Full Degree Master |
| Duration |
One Semester |
| Start time of the course |
Autumn |
| Timetable |
Course schedule will be posted at
calendar.cbs.dk |
| Study board |
Study Board for MSc in Economics and Business
Administration
|
| Course
coordinator |
- Isabel Pedraza - Department of Operations Management
(OM)
|
| Contact information:
https://e-campus.dk/studium/kontakt |
| Main academic
disciplines |
|
|
|
Last updated on
19-10-2015
|
| Learning objectives |
To achieve the grade 12, students
should meet the following learning objectives with no or only minor
mistakes or errors: The purpose of this course is to understand,
implement and discuss managemerial accounting concepts and tools
used to manage organizational operations in the short and the long
term as well as at the local and the global level.
- 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:
|
| Exam ECTS |
7,5 |
| Examination form |
Written sit-in exam |
| Individual or group exam |
Individual |
|
Students are allowed to bring only non-financial
calculators to the final exam!
Financial calculators are not allowed! For clarity here is some
examples of financial calculators that are not acceptable:
TI 83, 83 Plus, TI 84, 84 Plus, TI BA II plus are not acceptable.
TI89 is not a financial calculator to start with, however it allows
the inserting of Financial Apps with the Apps function that is
inbuilt, thus it will also not be allowed in the exam despite
arguments whether students have or have not inserted applications!
The pedagogic team expect students confer to the CBS code of honor
in this request! |
|
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 |
| Aids allowed to bring to the exam |
Limited aids, see the list below:
- Written sit-in-exam on CBS' computers
- Allowed dictionaries
- Allowed calculators
|
| 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. No
other written or technical aids are allowed at the exam,
except from certain calculators specified by the course
responsible) and dictionaries (financial dictionaries are not
allowed). Cf. The Regulations for written tests at CBS. The exam is
internal and the evaluation is made by one teacher alone.
The final exam date will be announced by the
secretariat.
|
|
| 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 the management of complex organizational operations
using managerial accounting tools. Management accounting and
management control theoretical concepts and tools serve as a
platform for the problems discussed and models presented. Some
issues will deal with strategic decisions while others will look
into more operational decisions where budgeting, performance
measurements, transfer pricing are the tools considered.
Behavioural and cultural aspects are central to all international
operations. Where applicable these will add perspectives to the
discussion of the relevance of the management accounting tools that
are under consideration.
The content of the course will be partly exercise-driven and partly
theory-driven. Extensive exercises will serve as discussion where
analysis of management issues and argued solutions are the expected
outcome.
These are subsequently confronted with selected tools and theories
for a theory driven discussion. Some issues and exercises will
depend on analysis of various managemerial accounting tools where
others will focus on arguing benefits and drawbacks of various
organisational set ups. The textbook and the exercises supplemented
with recent relevant news will serve as the documentary material
for this course.
|
| Teaching methods |
The teaching mainly takes place in
large classes where theory will be presented and exercises will
serve as illustrations of it.
Tutotrial classes will closely review and deepen large classes'
leanrings. Constructive hindsight of management issues and argued
solutions are the expected outcome. |
| Expected literature |
|
Course e-book : HORNGREN’S ACCOUNTING
10TH EDITION GLOBAL EDITION
Optional literature:
Horngren. C. T., Sundem, G. L., Stratton, W. O., Burgstahler,
D., Schatzberg, J. 2013. INTRODUCTION TO MANAGEMENT ACCOUNTING
GLOBAL EDITION. 16th Edition, Prentice Hall.
Jerold L. Zimmerman. Accounting for Decision Making and Control.
7th edition. Mcgraw-Hill Irwin.
|
Last updated on
19-10-2015
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