Syllabus for The Role and Techniques of a Controller/CFO

Ekonomichefen och controllerns arbetsmetoder och tekniker

A revised version of the syllabus is available.


  • 7.5 credits
  • Course code: 2FE874
  • Education cycle: Second cycle
  • Main field(s) of study and in-depth level: Business Studies A1N

    Explanation of codes

    The code indicates the education cycle and in-depth level of the course in relation to other courses within the same main field of study according to the requirements for general degrees:

    First cycle

    • G1N: has only upper-secondary level entry requirements
    • G1F: has less than 60 credits in first-cycle course/s as entry requirements
    • G1E: contains specially designed degree project for Higher Education Diploma
    • G2F: has at least 60 credits in first-cycle course/s as entry requirements
    • G2E: has at least 60 credits in first-cycle course/s as entry requirements, contains degree project for Bachelor of Arts/Bachelor of Science
    • GXX: in-depth level of the course cannot be classified

    Second cycle

    • A1N: has only first-cycle course/s as entry requirements
    • A1F: has second-cycle course/s as entry requirements
    • A1E: contains degree project for Master of Arts/Master of Science (60 credits)
    • A2E: contains degree project for Master of Arts/Master of Science (120 credits)
    • AXX: in-depth level of the course cannot be classified

  • Grading system: Fail (U), Pass (G), Pass with distinction (VG)
  • Established: 2017-02-01
  • Established by:
  • Revised: 2018-02-07
  • Revised by: The Department Board
  • Applies from: Spring 2020
  • Entry requirements: A Bachelor's degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university. Also required is 90 credits in business studies. Proficiency in English.

    For incoming exchange students, exceptions can be made from the requirement of 90 credits in business studies, provided that special reasons are considered to exist. Proficiency in English.
  • Responsible department: Department of Business Studies

Decisions and guidelines

Master's Programme in Accounting and Financial Management - specialisation Management Control.

Learning outcomes

As a consequence of globalisation and new information technology, there are new expectations raised towards many professional roles – the Controller/CFO is no exception here. This new situation raises expectations and creates new responsibilities for the Controller/CFO. In relation to a Controllers/CFOs traditional activities – gathering, analysing, communicating and using information - there is now therefore, extensive role-development going on. New technology and new performance measurement are developed, all in an ambition to improve the language and communication around important topics inside and outside the company in focus. An especially important aspect here is the capability to continuously develop and maintain the design and development of the management control system.

After the course, the student should have:

  • Reached awareness of implications of the role and identities in general, and specifically, the Controller/CFO role in modern, complex organisations.
  • Gained an understanding – and the capability to analyse -important management control questions related to the Controller/CFO and the use of human, social, structural and financial capital.
  • Become acquainted with – and gained a basic competence – in some important methods and skills related to a modern Controller/CFO role.
  • Gain an understanding of – via analysis and evaluation - Design Science in relation to Management Control Systems.


The course content circulates around the following important themes:

  • Role and identity theories related to Controller/CFO and management.
  • Controller/CFO own professional role, self-reflection and personal development. (The controller and human capital).
  • Controller/CFO and important relationships in the management of the company. (The controller and social capital).
  • Controller/CFO and information technology (the controller and the use of structural capital).
  • Controller/CFO and the modern “Tool box” for management control. A special emphasis will here be on modern quantitative oriented management methods for decision making.


During the course a number of different moments will be used: lectures, seminars (small and mid sized groups). The course moments will include both written and oral presentations. The course is taught in English.


The student will get one single grade, equivalent to 7,5 credits.

Examination includes an individual written exam and seminars individually assessed. The grade for the entire course is based on an assessment of all parts of the examination.

Grading criteria are presented in the study guide guide that applies to the course section. The following grades will be used: pass with distinction (VG), pass (G), and fail (U). Examinations handed in late will not be assessed except under special circumstances. Any remaining supplemental work must be completed and handed in by the deadline specified in the study guide. Otherwise the entire course (all examinations included) must be retaken during subsequent course sections, pending availability of a place in the course.

If there are special reasons for doing so, an examiner may make an exception from the method of assessment indicated and allow a student to be assessed by another method. An example of special reasons might be a certificate regarding special pedagogical support from the University's disability coordinator.

Uppsala University does not accept cheating or plagiarism. Suspected incidents of cheating or plagiarism are reported to the Vice-Chancellor, which may issue a formal warning to the student or suspend the student from studies for a certain period.

NOTE: Only completed courses can count toward a degree.

Other directives

The course overlaps 2FE847, 8FE847 The Role and Techniques of a Controller.

Reading list

Reading list

Applies from: Spring 2020

Some titles may be available electronically through the University library.

  • Turner, Leslie; Weickenannt, Andrea; Copeland, Mary Kay Accounting information systems : controls and processes

    Third edition: Hoboken, NJ: John Wiley & Sons Inc., 2017

    Find in the library


  • Kullvén, Håkan Management of an industrial company : Atlas Copco industrial technique

    Lund: Studentlitteratur, [2018]

    Find in the library