Management Accounting


Content, progress and pedagogy of the module

This management accounting module reviews several management accounting models. Both traditional Danish management accountingmodels and international management accounting models will be taught, with an emphasis on both financial and non-financial information.

Through the module, students will develop concrete skills in producing technical aspects of an informed decision.

Learning objectives


The objective is that the student after the module possesses the necessary knowledge on:

  • the concepts of the subject and the purpose of management accounting.
  • the various theories and models of the subject and the advantages and disadvantages of applying them in the approach to a decision-related problem in management accounting.
  • the different methodological approaches of the subject and can identify and reflect on these.


The objective is that the student after the module possesses the necessary skills in:

  • defining and explaining what is meant by management accounting.
  • exemplifying and comparing different methods and models in order to analyse a key decision-related issue in management accounting.
  • selecting appropriate methods to investigate a problem theoretically and practically.
  • using IT-related software such as Excel etc. to support analysis of management accounting issues.


The objective is that the student after the module possesses the necessary competences in:

  • apply relevant subject knowledge and skills to abstract and build understanding of a key decision-making issue.
  • be able to argue and reflect on a scientific basis within the core elements of the subject.
  • utilise their own initiative, use and possess IT-related skills in analysing and assessing management accounting-related solutions in IT applications such as Excel, etc.

Type of instruction

For information see § 17.



Name of examManagement Accounting
Type of exam
Written or oral exam
Individual examination.
Permitted aidsSee the Course Description on Moodle for details.
Assessment7-point grading scale
Type of gradingExternal examination
Criteria of assessmentThe criteria of assessment are stated in the Examination Policies and Procedures

Facts about the module

Danish titleØkonomistyring
Module codeBAEBA202211
Module typeCourse
Duration1 semester
Language of instructionEnglish
Location of the lectureCampus Aalborg
Responsible for the module


Education ownerBachelor of Science (BSc) in Economics and Business Administration
Study BoardStudy Board of Economics and Business Administration
DepartmentAalborg University Business School
FacultyFaculty of Social Sciences and Humanities