Cost and Performance Measurement

REG511 Cost and Performance Measurement

Autumn 2020

  • 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

    Ordinary lectures / student presentations.

    Normally offered in the Spring semester.

    Not regularly offered - please contact the course responsible

  • Required prerequisites

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

  • Requirements for course approval

    Assignments

  • Assessment

    Individual term paper  

  • Grading Scale

    Pass / fail.

  • Literature

    Compendium of articles. 

Overview

ECTS Credits
7.5
Teaching language
English.
Semester

Autumn. Not offered autumn 2020. Will be offered autumn 2021.

Course responsible

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