Electives - Management Accounting

2018/2019

Content, progress and pedagogy of the module

The course will provide an overview of management accounting as a discipline, including development trends within the field. The course will be based on classic management accounting literature as well as on the most recent research within the field.

Learning objectives

Knowledge

The student must through the module obtain knowledge about:

  • The student must demonstrate knowledge of historical and current development trends within selected management accounting areas.

  • The student must demonstrate knowledge of relevant management accounting models.

  • The student must demonstrate knowledge of the pros and cons of specific management accounting designs.

Skills

The student must through the module obtain skills in:

  • The student must also be able to analyse the pros and cons of various management accounting models.

  • The student must be able to evaluate the consequences of various management accounting designs.

  • The student must be able to design management accounting models, making sure these are adaptable to the company's information needs.

Competences

The student must through the module obtain competences to:

  • The student must be able to analyse and assess independently and professionally a company’s management accounting design, including identification of possible problems and improvements.

Exam

Exams

Name of examElectives - Management Accounting
Type of exam
Written exam
ECTS5
Permitted aids
All written and all electronic aids
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentModule examinations are assessed according to the Danish 7-point grading scale. The grade 12 will be awarded to students who give an excellent performance and demonstrate that they have fulfilled the above objectives exhaustively or with few insignificant omissions. The grade 02 will be awarded to students who demonstrate that they have fulfilled the minimum acceptable level of the above learning objectives.

Facts about the module

Danish titleValgfag - Ledelsesregnskab
Module codeBAEBA201717
Module typeCourse
Duration1 semester
SemesterSpring
ECTS5
Language of instructionDanish
Location of the lectureCampus Aalborg
Responsible for the module

Organisation

Study BoardStudy Board of Business Economics
FacultyThe Faculty of Social Sciences
SchoolSchool of Business and Economics