REG511 Cost and Performance Measurement

• Topics

  The course will cover topics like:

  Cost concepts and costing methods

  Management Accounting Innovations

  Research methods in Management Accounting

  Performance measurement systems and their effect on company performance.

• Learning outcome

  After completing the course, the students should be able to:

  Knowledge

  • Discuss research opportunities in management accounting
  • Discuss current trends in management accounting research
  • Discuss alternative research approaches typically used in management accounting research
  • Explain current findings in the relationship between performance and the design and use of management accounting systems
  • Discuss alternative frameworks used to understand the use of management control systems

  Skills

  • Develop solid argumentation and research design in management accounting

  General competence

  • Communicate research in both written and oral form
  • Develop good research questions

• Teaching

  Combination of lectures and student presentations. Offered digitally fall 2021: October 20 - 21; November 17-18 and December 14-15 2021 (full days)

• Restricted access

  PhD candidates from NHH as well as PhD candidates from other institutions can take part in the course.

• Required prerequisites

  Management accounting courses at bachelor level / courses in research method at master level.

• Requirements for course approval

  Student presentations.

• Assessment

  Individual term paper  

• Grading Scale

  Pass / fail.

• Literature

  Compendium of articles.