Module: 2 - H22
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/
Lecturer: Catherine Lions
E-mail: catherine.lions@umu.se
Other: Tentative schedule 2022-08-28.
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: 2022-09-29
Time: 10:15-12:00
Subject: Lecture 1 Presentation of the module and instructions. Management Accounting and Control Systems
Lecturer: CL
Other: Chapter 1
Day: Friday
Date: 2022-09-30
Time: 10:15-12:00
Subject: Lecture 2 Governance, strategy, sustainability and control
Lecturer: CL
Other: Chapter 2
Day: Monday
Date: 2022-10-03
Time: 10:15-12:00
Subject: Lecture 3 Control systems, human behaviors and ethics
Lecturer: CL
Other: Chapter 3
Day: Tuesday
Date: 2022-10-04
Time: 10:15-12:00
Subject: Lecture 4 Responsibility accounting
Lecturer: CL
Other: Chapter 4
Day: Wednesday
Date: 2022-10-05
Time: 10:15-12:00
Subject: Lecture 5 Transfer pricing
Lecturer: CL
Other: Chapter 5
Day: Thursday
Date: 2022-10-06
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: 2022-10-10
Time: 10:15-12:00
Subject: Lecture 6 Embedding control in organization structure, extended value chain, sustainability accounting and circular economy.
Lecturer: CL
Other: Chapters 6 and 7
Day: Tuesday
Date: 2022-10-11
Time: 10:15-12:00
Subject: Lecture 7 Costing, budgeting and forecasting
Lecturer: CL
Other: Chapter 8
Day: Wednesday
Date: 2022-10-12
Time: 10:15-12:00
Subject: Lecture 8 Measuring performance
Lecturer: CL
Other: Chapter 9
Day: Thursday
Date: 2022-10-13
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: 2022-10-17
Time: 10:15-12:00
Subject: Lecture 9 Rewarding performance, motivation, compensation and incentives
Lecturer: CL
Other: Chapter 10
Day: Tuesday
Date: 2022-10-18
Time: 10:15-12:00
Subject: Lecture 10 Risk management
Lecturer: CL
Other: Chapter 11
Day: Wednesday
Date: 2022-10-19
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: 2022-10-20
Time: 10:15-12:00
Subject: Lecture 11 Conclusions of the module - The new role of controller
Lecturer: CL
Other: Chapter 12
Day: Monday
Date: 2022-10-24
Time: 08:15-17:00
Subject: Research seminar
Room: SAM.A.359 (S306)
Lecturer: CL
Other: Mandatory. Part of the examination. All students need to plan to attend a 2-hour seminar either 10/24 or 10/25.
Day: Tuesday
Date: 2022-10-25
Time: 08:15-17:00
Subject: Research seminar
Room: SAM.A.359 (S306)
Lecturer: CL
Other:
Day: Monday
Date: 2022-10-31
Time: 08:00-12:00
Subject: Written final exam
Room: Hörsal NAT.D.320
Lecturer: CL
Other: Mandatory registration. Part of the examination.
Day: Monday
Date: 2022-12-05
Time: 13:00-17:00
Subject: Re-take exam
Room: ÖP
Lecturer: CL
Other: Mandatory registration
