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.
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.
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.
The student must through the module obtain competences to:
|Name of exam||Electives - Management Accounting|
|Type of exam|
All written and all electronic aids
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||Module 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.|
|Danish title||Valgfag - Ledelsesregnskab|
|Language of instruction||Danish|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Business Economics|
|Faculty||The Faculty of Social Sciences|