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

Knowledge

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.

Skills

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.

Competences

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.

Exam

Exams