2025/2026 KAN-CGMAO1003U Management Accounting
English Title | |
Management Accounting |
Course information |
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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 Governance, Law, Accounting & Management
Analytics
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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 10-06-2025 |
Relevant links |
Learning objectives | ||||||||||||||||||||||||
At the end of the course, the students should be
able to demonstrate the following learning objectives:
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Prerequisites for registering for the exam (activities during the teaching period) | ||||||||||||||||||||||||
Number of compulsory
activities which must be approved (see section 13 of the Programme
Regulations): 2
Compulsory home
assignments
The compulsory activities are individual multiple-choice assignments. The student must get 2 out of 4 multiple choice assignments approved to attend the ordinary exam. Students will not have extra opportunities to get the required number of compulsory activities approved prior to the regular exam. If a student has not received approval for the required number of compulsory activities or has been ill, the student cannot participate in the ordinary exam. If a student, prior to the retake, is still missing approval for the required number of compulsory activities and meets the pre-conditions set out in the program regulations, an extra assignment is possible. The extra assignment is a 10-page home assignment covering the required number of compulsory activities. If approved, the student will be able to attend the retake. |
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Examination | ||||||||||||||||||||||||
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Course content, structure and pedagogical approach | ||||||||||||||||||||||||
Aim of the course Managers are expected to be able to contribute to the strategic and financial development of a company. While producing prosperity for the organization, they are also expected to protect the prosperity of the next generations. Today, managers need to understand the business they are working in. To do so, they need to understand accounting numbers. Financial and non-financial information for decision-making, planning, and follow-up purposes constitutes a central part of today's managers' function in order to identify, support, and transform value-creation activities. The ability to handle valid and relevant data about the company's profitability and convert this data into insightful analyses related to the company's value creation will be a decisive success parameter for future managers.
The purpose of this course is to allow students to develop a basic knowledge of the role of financial and non-financial information in decision-making, planning and control. The focus will be on the design, implementation, and application of various conventional and modern management accounting tools, concepts, and models.
Contents
The course will cover advanced concepts of management accounting, including when and how good management accounting systems enhance the quality of decision-making and create a competitive advantage. The course contains the following core elements of management accounting:
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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 | ||||||||||||||||||||||||
The teaching method is based on lectures, videos,
exercise classes, and workshops.
The videos and lectures present and clarify the tenets of various purposes and concepts of management accounting models and techniques. During the exercise classes and workshops, students will learn how to apply and use various models and techniques. Working with various cases and real-life exercises, students will learn during the exercises classes and the workshop how to assess the strengths and weaknesses of each model used under different tasks, and make connections between management accounting and analytics. |
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Feedback during the teaching period | ||||||||||||||||||||||||
Feedback during the teaching period
During the class, students receive feedback from the teachers and other students during the exercise and case discussions. The students get feedback from the online quizzes and exercises, including the mandatory assignment. There are quizzes and online exercises for all chapters in the main textbook. The main textbook also features a "test as you read" format that the students can use to check progress. |
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Student workload | ||||||||||||||||||||||||
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Expected literature | ||||||||||||||||||||||||
Rohde, C., Seal, W., Mustard, K., Garrison, R.H. & Noreen, E.W. Management Accounting. Business decision-making, planning and control, 2025 McGraw-Hill, 7th ed.
Articles related to the syllabus.
Check Canvas for detailed information on the literature. |