Course code BUS313

BUS313 Strategic Management Accounting

Norsk emneinformasjon

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Showing course contents for the educational year starting in 2019 .

Course responsible: Karl Jens Fredrik Bengtsson
ECTS credits: 10
Faculty: School of Economics and Business
Teaching language: EN, NO
(NO=norsk, EN=Engelsk)
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Course frequency: Annually
First time: 2019H
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Course contents:
Aligning management accounting and strategy. Beyond budgeting. The effect of digitalization on strategic management accounting. Digitalization and transformation of accounting information. Transforming the role of management accountants. Organizing management accounting in the digital age. Traditional and newer forms of management accounting. Behavioural aspects of control. Value creation. Sustainable and digital business models. Valuation techniques (EVA, NPV, ..) Value creation model. Shared value. Business models and accounting information. Management of inter-organizational value creation. Performance measurements (CSF/KPIs: financial and non-financial) and control of different responsibility centers. Pricing techniques and strategies. Activity based costing, TQM techniques. Behavioural aspects of control.
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Note:
The course is in the development stage. Information about the course will be announced spring 2020. The course will be launched autumn 2020.
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