General provisions

The course syllabus was approved by the board of the Department of Business Studies on delegation from the Faculty of Social Sciences.

The spring semester 2014 the course is offered as a single subject course. As of the spring semester 2015 the course is offered as a Master programme course- track FIM.

Entry requirements

A Bachelor's degree equivalent to a Swedish degree of at least 180 credits (i.e. three years of full-time studies) with at least 90 credits in

business studies including an independently written academic work of at least 15 credits. If this is not apparent from the transcript, a statement from the university must be submitted with the application regarding the independently written academic work of at least 8000 words, in what course this is included, and a summary of one page in Swedish or English. Proficiency in English. This is normally attested by means of an

internationally recognised test such as TOEFL or IELTS.

Exemption exchange students: The equivalent to 60 credits in Business Studies, though 90 credits is strongly recommended. Proficiency in English.

Learning outcomes

This course will give an integrated perspective on the most important information systems in the company; financial accounting and management control. These two systems are vital when strategic, tactical and operational decisions are made, and are instrumental in creating value for shareholders. The course will give a deeper understanding of the interrelationship between the languages of financial accounting and management control, especially in relation to funders.

After successful completion of the course the student will be able to understand:

• what affects the design and use of financial accounting
• what affects the design and use of management control
• how financial accounting and management control is interrelated
• what tensions this interrelationship give rise to and how it affects the competitive advantage

Content

The course is designed so that the major part of the work is performed as a term paper project.

The course consists of three parts. The first part of the course will treat financial accounting and give examples of the international harmonisation of accounting standards. In the second part we will discuss the relationship between management control and strategy. In the third part, the tensions and the interrelationships between accounting and control will be discussed, partly based on the students term papers.

Instruction

The language of instruction is English. The in-class teaching consists of lectures, seminars, and tutoring.

Assessment

Grades will be given in accordance with the Swedish grading system. The following grades will be used: VG (pass with distinction), G (pass), and U (fail).

The students will get one single grade, equivalent to 7.5 credits. Grading criteria will be presented in the study guide provided at the start of the course.

In addition, any remaining assignments or supplements must be completed and handed in at least within two weeks after the end of the course otherwise the course (all assignments included) has to be redone the following semester, provided there is space in the course.

Uppsala University takes cheating and plagiarism seriously, and disciplinary action will be taken against any student suspected of being involved in any sort of cheating and/or plagiarism. The disciplinary action takes the form of warnings and limited suspensions.

NOTE: Only completed courses can count toward a degree.

Transitional provisions

The course substitutes/overlaps among other courses Integrated Funding, Accounting and Control, 8FE807