General provisions

The course is offered within the Bachelor's Programme in Business and Economics and as a single subject course. The course syllabus was approved by the board of the Department of Business Studies on delegation from the Faculty of Social Sciences.

Entry requirements

Completed 15 credits from basic courses (A-level) in business studies, and registered for another 15 credits at the same level.

Learning outcomes

The course aims to enable students to acquire knowledge and understanding of management accounting and control. By using the acquired knowledge students are expected to develop the ability to analyse, and communicate, phenomena related to the course content. This also implies the development of skills including the ability to place the subjects studied in different contexts over different time periods.

Upon completion of the course the student should

• have ability to analyse and critically discuss the reasons to and consequences of management accounting and control on various levels of analysis
• have obtained knowledge and understanding of methods in management accounting and control
• be able to distinguish between levels of analysis for different variables, as well as independent and dependent variables in the models of analysis for problems regarding management control
• be able to design models of analysis and to operationalise relationships between variables
• identify and analyse problems and solutions in real-life situations
• be able to communicate findings

Content

The course deals with management control, management control systems, decentralisation, strategy, responsibility accounting, accountability, transfer pricing, planning and budgeting, performance measurement and evaluation, control and stress, and interorganisational control.

Instruction

The instruction takes the form of lectures, teaching sessions and supervision.

Assessment

The student will get one single grade, equivalent to 7.5 credits.

The course is continuously examined through written and oral presentations of individual and group based tasks and an individual written exam. 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 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 handed in by the deadline specified in the study guide.

For students who have not received a passing grade for the course, there is the opportunity to be examined without re-registration via a make-up exam.

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 regulations

The course substitutes/overlaps among others Controlling 2FE618, Corprate Control 2FE957, Management Control 2FE204, 2FE208, Management Accounting 2FE252, 2FE212 and Management Accounting and Management Control 2FE254, Management Control Systems 2FE214 and Management Accounting and Control with Applied Business Analysis 2FE995.