Du er no i arkivet for nettsidene til tidlegare Høgskolen Stord/Haugesund. Oppdatert informasjon finn du på den offisielle nettstaden til Høgskulen på Vestlandet.

Historisk arkiv

Studiehåndbokas emner for 2016/2017:

(English)Strategic Management Accounting and Control

Brief Facts:

Subject Code: ØKB3122
Department: Faculty of Technology/Business/Maritime Education
Grading Scale: A - F
Number of Credits: 10
Taught During: Autumn
Semester of Assessment: Autumn
Program Sequence: 3rd year of study
Language of Instruction: English
Campus: Haugesund
Contact(s): Anne Isabelle Robbestad (person with course responsibility)
Required Reading (Syllabus): Go to the library's syllabus web pages

Course Contents:

The course introduces key ideas, concepts, and tools of strategic management accounting and control. We will focus on the issue of aligning management accounting and control systems with an organization's strategy and discuss the role management accounting plays for implementing strategy. We will introduce tools such as ABC, strategic cost management, customer profitability analysis, target costing, budgeting and 'beyond budgeting' concepts, responsibility accounting, performance measurement, balanced scorecard, and incentive systems. Additionally, topics for reflection include the changing role of management accountants and possible dysfunctional effects of performance measurement and incentive systems.

Learning Outcome:


The student:

  • Knows the difference between operational and strategic management accounting and understands the latter's significance for sustainable organizational success;
  • Is aware of the changing role of management accountants in companies and other types of organizations;
  • Knows the major concepts and tools of strategic management accounting and control; and
  • Is familiar with specific critical issues of management accounting and control systems, specifically problems of traditional budgeting and incentive systems.


The student:

  • Can apply the most common instruments of strategic management accounting to evaluate an organization's performance and to support strategic decision-making;
  • Can use ABC calculations to evaluate decision alternatives and to support decision-making;
  • Can set up a budget and perform a cost variance analysis;
  • Can perform customer profitability analyses;
  • Can apply the techniques of target costing;
  • Can calculate financial performance measures; and
  • Can design and use a balanced scorecard for evaluating performance.

General competence:

The student:

  • Understands the relationships between management accounting and control systems and a company's or organization's strategy;
  • Is able to evaluate the contribution and appropriateness of specific management accounting tools for supporting management in specific situations;
  • Understands which requirements management accountants face in organizations; and
  • Can reflect on the functional and dysfunctional effects of performance measurement systems.

Teaching Methods:

Teaching will be intensive and is based on lectures, group work, and student presentations.

Practical information about the course:




Recommended Previous Knowledge:

Knowledge equivalent to Business Economics I and II (accounting analysis) and business strategy, as well as basic knowledge in Microsoft Excel.

Compulsory assignments:

Yes, specified in the courseplan at semester start

Course Examination Description:

The duration of the project report will be specified in the semester plan.

Component NameDurationWeightSupporting Materials
Written exam4 hours60/100Bilingual Dictionary (English-Other/Other-English)
The University College`s calculator (Texas TI 84) will be handed out

Subject's last update: 02/15/2017 09:42

Sida ble sist oppdatert: 02.08.2017