2025/2026 BA-BKOMO2506U Managerial Accounting and Communication
English Title | |
Managerial Accounting and Communication |
Course information |
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Language | English |
Course ECTS | 7.5 ECTS |
Type | Mandatory |
Level | Bachelor |
Duration | One Semester |
Start time of the course | Autumn |
Timetable | Course schedule will be posted at calendar.cbs.dk |
Study board |
Study Board for Service and Markets
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Course coordinator | |
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Main academic disciplines | |
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Teaching methods | |
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Last updated on 30-06-2025 |
Relevant links |
Learning objectives | ||||||||||||||||||||||
At the exam the student should demonstrate the
following learning objectives:
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Examination | ||||||||||||||||||||||
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Course content, structure and pedagogical approach | ||||||||||||||||||||||
The overall purpose of this course is to learn how to understand, implement and discuss Managerial Accounting concepts and tools used to manage organizational operations in the short and long run as well as at the local and global level. Special emphasis is given to the communication of management accounting information.
Managerial Accounting aims to give students knowledge about how companies are using Managerial Accounting as a strategic technology for control. In this context control is about using information about costs, prices, benefits, resources etc. to make decisions on a local or central level in a way to secure the best possible result for the company.
More specifically, Managerial Accounting will address the planning and organizing of a company, with a focus on calculations, design, and implementation of performance goals, measuring and reporting, and interpretation of the achieved results. This gives the opportunity to handle practical tasks in the operation (e.g. budgeting) and to view every single task in a more overall perspective. The communication of managerial accounting information to guide managers’ decision-making is a core part of these activities.
During the course, the following central issues will be presented and discussed:
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Research-based teaching | ||||||||||||||||||||||
CBS’ programmes and teaching are research-based. The following
types of research-based knowledge and research-like activities are
included in this course:
Research-based knowledge
Research-like activities
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Description of the teaching methods | ||||||||||||||||||||||
A high degree of activity from the students is required in order to achieve the best result. The lectures will not necessarily cover all aspects of the curriculum, but the main topics will be discussed and supported by a number of exercises and questions that the students are expected to solve before the lectures. The purpose of these exercises is to explicate the theory and to bring a more practical angle into the course. Various topics will be covered during the lessons in a way where it will be natural to bring in practical exercises. | ||||||||||||||||||||||
Feedback during the teaching period | ||||||||||||||||||||||
Feedback regarding the course will take place in
two forms:
1) Guiding/indicative solutions to the exercises worked within the lessons will be uploaded on Canvas. 2) Feedback in class during the lessons will take place due to the form of the lessons, that are based upon active dialogue between lecturer and students. |
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Student workload | ||||||||||||||||||||||
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Expected literature | ||||||||||||||||||||||
Zimmerman, Jerold: Accounting for Decision Making and Control, latest ed. McGraw-Hill. |