YH-program med kursplaner

Internal management accounting systems serve a crucial role in companies’ achieving their goals and objectives, and implementing strategies. As such management accounting is of importance to corporate governance and company sustainability. This course teaches students roles of management accounting, different types of management accounting systems, and how they are used. A strong focus is on costs of doing business, analysing costs and their behaviour. Another major emphasis is design and use of budget-based performance evaluation systems. **Connection to Research and Practice** This is a theoretically and practically oriented course in management accounting. Students are introduced to academic research that are both empirical and conceptual in nature, by having journal articles as required reading for discussion. The topics covered in these articles are aligned with the content of this course and may include contexts within entrepreneurship, family business and renewal. The articles enhance students’ knowledge by offering real business organisational settings and issues, including criticisms against various topics in management accounting. The course also utilises cases as a learning tool to bridge students’ theoretical knowledge to practice. In these cases, students learn to apply different theoretical lenses against real business practices.