Module: 2 - H21
Name of module: Advanced Management Accounting
Course: Accounting, Auditing and Control m2
Course code(s): 2FE107, 2FE181, 2FE195
Syllabus(es): 2FE107 (in English) 2FE181 (in English) 2FE195 (in English)
Studenter: 24057, 24038, 24019, 24015, A2404, A2414
Homepage: www.canvas.umu.se/courses/3699
Lecturer: Catherine Lions
E-mail: catherine.lions@umu.se
Other: Important: schedule is updated on 2021 10 08 based on the eased measures decided by Umea University. Schedule is unchanged but lectures will be back to campus hall from 2021 10 07, except 10 21 that will be on Zoom.
Instructor can be contacted by email preferably.
Textbook: Management control systems
Hartmann Frank G., Kraus Kalle, Nilsson Göran, Anthony Robert and Govindarajan Vinay. Second Edition 2021, European ed. : Maidenhead, Berkshire : McGraw-Hill Education : 502 p. :
ISBN: 9781526848314. First edition is not possible to use, due to major changes of the contents.
Mandatory, chapters 1-12, including end-of-chapter cases.
Day: Thursday
Date: 2021-09-30
Time: 10:15-12:00
Subject: Lecture 1 Presentation of the module and instructions. Management Accounting and Control Systems
Room: Zoom
Lecturer: CL
Other: Chapter 1
Day: Friday
Date: 2021-10-01
Time: 10:15-12:00
Subject: Lecture 2 Governance, strategy, sustainability and control
Room: Zoom
Lecturer: CL
Other: Chapter 2
Day: Monday
Date: 2021-10-04
Time: 10:15-12:00
Subject: Lecture 3 Control systems and ethics
Room: Zoom
Lecturer: CL
Other: Chapter 3
Day: Tuesday
Date: 2021-10-05
Time: 10:15-12:00
Subject: Lecture 4 Responsibility accounting
Room: Zoom
Lecturer: CL
Other: Chapter 4
Day: Wednesday
Date: 2021-10-06
Time: 10:15-12:00
Subject: Lecture 5 Transfer pricing
Room: Zoom
Lecturer: CL
Other: Chapter 5
Day: Thursday
Date: 2021-10-07
Time: 08:15-17:00
Subject: Case study 1 Transfer price decision
Lecturer: CL
Other: Mandatory. Part of the examination. All students need to plan to attend the full day on campus.
Day: Monday
Date: 2021-10-11
Time: 10:15-12:00
Subject: Lecture 6 Internal and inter-organizational control
Lecturer: CL
Other: Chapters 6 and 7
Day: Tuesday
Date: 2021-10-12
Time: 10:15-12:00
Subject: Lecture 7 Budgeting and forecasting
Lecturer: CL
Other: Chapter 8
Day: Wednesday
Date: 2021-10-13
Time: 10:15-12:00
Subject: Lecture 8 Performance measurement
Lecturer: CL
Other: Chapter 9
Day: Thursday
Date: 2021-10-14
Time: 08:15-17:00
Subject: Case study 2 Performance evaluation
Lecturer: CL
Other: Mandatory. Part of the examination. All students need to plan to attend the full day on campus.
Day: Monday
Date: 2021-10-18
Time: 10:15-12:00
Subject: Lecture 9 Compensation and incentives
Lecturer: CL
Other: Chapter 10
Day: Tuesday
Date: 2021-10-19
Time: 10:15-12:00
Subject: Lecture 10 Risk management
Lecturer: CL
Other: Chapter 11
Day: Wednesday
Date: 2021-10-20
Time: 08:15-17:00
Subject: Case study 3 Comprehensive case
Lecturer: CL
Other: Mandatory. Part of the examination. All students need to plan to attend the full day on campus.
Day: Thursday
Date: 2021-10-21
Time: 10:15-12:00
Subject: Lecture 11 Conclusions of the module - The new role of controller
Room: Zoom
Lecturer: CL
Other: Chapter 12
Day: Monday
Date: 2021-10-25
Time: 08:15-17:00
Subject: Research seminar
Room: S302
Lecturer: CL
Other: Mandatory. Part of the examination. All students need to plan to attend a 2-hour seminar either 10/25 or 10/26.
Day: Tuesday
Date: 2021-10-26
Time: 08:15-17:00
Subject: Research seminar
Room: S302
Lecturer: CL
Other:
Day: Friday
Date: 2021-10-29
Time: 13:00-17:00
Subject: Written final exam
Lecturer: CL
Other: Mandatory registration. Part of the examination.
Day: Monday
Date: 2021-11-01
Time: 10:15-12:00
Subject: Exam review and feedback
Room: S311
Lecturer: CL
Other: Optional, open discussion with teacher
Day: Monday
Date: 2021-12-06
Time: 13:00-17:00
Subject: Re-exam
Room: Room 1, ÖP
Lecturer:
Other: Mandatory registration
