Advanced Management Accounting and Control 7,5 Credits
Course ContentsManagement accounting is concerned with the provision of information to help organizational actors make decisions, evaluate performance and improve organizational efficiency and effectiveness. It is therefore an important part of organizational control system packages. This master-level course gives students the chance to develop their knowledge needed to assess financial and non-financial information in order to support organizational decision making and performance evaluation. It also helps students to identify, and respond to, dilemmas that decision makers in organizations may face.
The course covers the following topics: 1) Organizational control and management control packages, 2) Planning and budgeting practices, 3) Costing practices, 4) Critique of traditional management accounting and control practices (e.g. from the beyond budgeting approach), 5) Performance measurement practices, 6) Risk management and control, 7) Sustainability and control, 8) Digitalization, transformation and control, 9) Globalization, localization and control.
Connection to research and practice
Management accounting and control practices are fundamental for decision-making, coordination and performance evaluation in most organizations. As such it is related to the motivation and ability of organizational actors to act in line with the expectations of different stakeholders. During this course, current management accounting and control practices will be analyzed from the perspective of the main theories used within the field in relation to challenges such as risk management, sustainability, digitalization, globalization and the transformation of organizations.
PrerequisitesBachelor’s degree in Business Administration or Economics (i.e. the equivalent of 180 ECTS credits at an accredited university). At least 7,5 credits in Management Accounting is required (or the equivalent).
Level of Education: Master
Course code/Ladok code: JAAR28
The course is conducted at: Jönköping International Business School
Previous and ongoing course occasions
Type of courseProgram
SemesterAutumn 2020: Oct 26 - Jan 17
Rate of Study50%
ExaminerEmilia Florin Samuelsson
Course coordinatorEmilia Florin Samuelsson
Tuition fees do NOT apply for EU/EEA citizens or exchange students15000kr