Cost and Performance Measurement

REG511 Cost and Performance Measurement

Autumn 2021

  • 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:


    • 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


    • 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. 


ECTS Credits
Teaching language

Autumn. Will be offered autumn 2021.

Course responsible

Professor Trond Bjørnenak, Department of Accounting, Auditing and Law.