Managerial Accounting 1


Content, progress and pedagogy of the module

The primary content of the module is Danish and international basic accounting theories. Including how these can be decoupled from other financial management tasks in the reporting process, while at the same time providing the data basis for the enterprise's financial management tasks.  

The module will include a series of activities involving students. This involves students in reflection and critical thinking. This is combined with smaller cases/tasks that the students must solve. There is also a small part with hands-on IT.

Practical examples are included to ensure understanding at both abstract and concrete levels.

Learning objectives


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

  • key theoretical approaches to basic accounting.
  • key methodological approaches within basic accounting and their application in financial management.
  • key aspects within different schools of basic accounting and can link these to decision and inspiration-focused economics models.


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

  • exemplifying and comparing basic accounting with decision-oriented financial management models.
  • selecting relevant and key methods to investigate registration models theoretically and practically.
  • arguing theoretically and practically for the possibilities and limitations of basic accounting and its relation to decision-oriented economic management models.



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

  • translating knowledge and skills to engage in processes related to basic accounting and related financial management theories on an academic, interdisciplinary and professional basis.
  • designing methodological approaches to investigate key issues in basic accounting as the companies using them evolve and change.
  • independently applying relevant knowledge and skills in basic accounting and related financial management tasks to generalise, abstract and build understanding of key financial issues.

Type of instruction

For information see § 17.



Name of examManagerial Accounting 1
Type of exam
Written or oral exam
Individual examination
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentThe criteria of assessment are stated in the Examination Policies and Procedures

Facts about the module

Danish titleManagerial Accounting 1
Module codeKAØKS20222
Module typeCourse
Duration1 semester
Language of instructionDanish
Location of the lectureCampus Aalborg
Responsible for the module


Study BoardStudy Board of Economics and Business Administration
DepartmentAalborg University Business School
FacultyFaculty of Social Sciences and Humanities