- To understand essential managerial accounting concepts which have being used within organizations for decision-making purposes and being the parts of current research interests.
- Students are able to define and apply basic management accounting concepts.
- Students understand the links between research and practice approaches in management accounting subject field.
- Students differentiate costs by categories, costing approaches, topics in management accounting research field.
- Students explain the choice of management accounting methods for specific organizational cases.
- Topic 1. Management accounting: an overview. Research and practice subject field
- Topic 2. Cost concepts and costs allocation
- Topic 3. Job-Order costing and Process costing
- Topic 4. Direct costing, Full costing and ABC
- Topic 5. Normative costing and Budgeting as an organizational control tool
- Topic 6. Strategic management accounting
- Final examThe final exam will take the form of a 2-hour written task.
- EssayAll late submissions (both presentation and the essay) will be graded down (one point on a 0-10 scale per day of delay). Written (without public oral) presentation as a computer or paper file will be grade a half mark comparatively with public oral one. If you plagiarize, you will fail.
- Arora, M. N. (2009). Management Accounting : (theory, Problems and Solutions) (Vol. 1st ed). Mumbai [India]: Himalaya Publishing House. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=342143
- Burney, L. L., & Malina, M. A. (2019). Advances in Management Accounting (Vol. First edition). Bingley, U.K.: Emerald Publishing Limited. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2012180