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xxx2 Management Accounting and Control



Upon completion of the course, the student will have: 

  • profound knowledge on traditional approaches to management accounting and control (K1), 
  • profound knowledge in the criticism of traditional management models (K2), 
  • profound knowledge on the transition from traditional management accounting to innovative models on management, control and performance measurement (k3), 
  • profound knowledge on the theoretical foundation and properties in economic and business management (K4), 
  • profound knowledge about the connection between management models and strategies for implementation (k5) and 
  • the skills to discuss and analyse developments from traditional management accounting to business management (k6). 


Upon completion of the course, the student can: 

  • relate critically to theories in management accounting (f1) and 
  • analyse basic preconditions in management accounting and control in relation to the needs in business’ current situations (f2). 

General competence 

Upon completion of the course, the student can: 

  • identify ethical issues within management accounting and control (g1) and 
  • communicate how management models can contribute to business’ strategic implementation (g2).


The following topics are covered. 

  • Traditional approaches to management accounting and control 
  • The criticism against traditional economic management models 
  • Overview of the latest models for economic and business management 
  • The need for holistic perspectives in management accounting as a foundation for developing business management 
  • Performance measurement 
  • Business management and management philosophy 
  • Management control as part of business management 
  • Business management, organisational structure and strategy implementation 
  • Digitalisation, management and control

Arbeids- og undervisningsformer

The following teaching methods are used. 

  • Lectures 
  • Problem solving 
  • Tutorial videos 
  • Case studies

Obligatoriske krav som må være godkjent før eksamen kan avlegges

  • Students must pass three out of four mandatory course requirements to be allowed to take the exam. 
  • 50% attendance in classes is required.


  • 48-hours individual home exam.

Tillatte hjelpemidler til eksamen

  • All resources.