ØABED3100 Applied Management Accounting Emneplan

This course is an in-depth study of applied management accounting focusing on its role in decision-making processes and strategy planning and execution.

The course will assume that students are familiar with basic concepts of strategy, financial accounting and cost and management accounting.

No prerequisites.

Knowledge

The student

• has knowledge of how management accounting supports decision-making and strategy in different types of businesses.
• has knowledge of different processes and methods of planning and control for strategic performance management.
• has knowledge of emerging issues in strategic management accounting.

Skills

The student

• can apply critical thinking, communication, and practice collaboration to strategic management accounting problems.
• can make informed decisions in strategic and ambiguous situations by acquiring, analyzing and presenting information based on management accounting.

The course content is presented by means of lectures. However, Managerial Accounting requires development of knowledge and skills through practice for which group work based on cases and exercises is used as learning tool.    

None

The grading is based on two components: 1. Obligatory Assignment; 2. Written examination. 

The obligatory assignment counts 25% of the final grade. This assignment is to be carried out in groups of 2-3 students. However, in some special cases a student may be allowed to work individually. The teacher will give information regarding the deadline for handing in the assignment. The four-hour written examination at the end of the term counts 75% towards the final grade.

The final grade is based on weighted average of the obtained grades of the two components i.e. 25% for assignment + 75% for written exam.    

The students who wish to write the examination later, or the students who want to re-write the examination are not required to do the assignment afresh. Their obtained grade of the assignment shall count towards their final grade. 

A list of reference aids allowed will be published on our website.

Letter grading A-F.

The course instructor will grade the assignment, whereas an external examiner and the course instructor (internal examiner) will decide the grade for the written examination. The overall/final grade of the course will be based on an weighted average of the assignment and the written examination.

Muhammad Azeem Qureshi