GM0314 Operational Management Accounting, 7.5 higher education credits Operativ ekonomistyrning, 7,5 högskolepoäng Second Cycle

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1 GRADUATE SCHOOL GM0314 Operational Management Accounting, 7.5 higher education credits Operativ ekonomistyrning, 7,5 Confirmation This course syllabus was confirmed by School of Business, Economics and Law on and was last revised on to be valid from , autumn semester of Field of education: Social Sciences 100% Department: Graduate School Position in the educational system The course Operational Management Accounting, is a course within the Master of Science programmes at the Graduate School, School of Business, Economics and Law, University of Gothenburg. The course can be part of the following programmes: 1) Master of Science in Management (S2MAN), 2) Master of Science in Marketing and Consumption (S2MAC), 3) Master of Science in Accounting (S2ACC), 4) Master of Science in Economics (S2ECO), 5) Programme in Business and Economics (S1HEG), 6) Master of Science in Logistics and Transport Management (S2LOG), 7) Program in Environmental Social Science (S1SML), 8) Master of Science in Environmental Management and Economics (S2EMA), 9) Master of Science in Knowledge-based Entrepreneurship (S2KEN), 10) Programme in Logistics management (S1LOM), 11) Master of Science in Tourism and Hospitality Management (S2TOM), 12) Master of Science in Finance (S2FIN), 13) Master of Science in International Business and Trade (S2IBT) and 14) Master of Science in Innovation and Industrial Management (S2IFM) Main field of studies Accounting Specialization A1N, Second cycle, has only first-cycle course/s as entry requirements

2 2/ 5 Entry requirements To be eligible for the course Operational Management Accounting, the participant must fulfil the entrance qualifications for the Master of Science programme in Accounting. For programme specific entrance requirements, see programme syllabus. Learning outcomes Upon completion of the course the student shall demonstrate knowledge and understanding of theories useful for analyzing implications of contemporary business development on management accounting and control. demonstrate the ability to critically assess and deal with complex phenomena, issues and situations, even with limited information, with a sustainability perspective on management accounting and control. demonstrate communication skills, i.e. the ability to effectively communicate both orally and in writing, including team-working abilities. Course content This course takes as its starting point the discourse of contemporary business life as increasingly competitive and complex, implying a need for organizations to adapt structures and processes to support demands on empowerment, cooperation, flexibility and responsiveness to the society. Management accounting and control has

3 traditionally had a focus on managing inside fixed organizational borders, based on fixed targets and has been seen as a key instrument in enabling control at a distance. In the light of the assumed development, the very foundation of management accounting and control can be questioned. 3/ 5 In this course, the general ambition is to critically scrutinize the assumed development of contemporary business life, with respect to the potential impact on the role of management accounting and control. The ambition of the course is fulfilled by exploring theories and earlier experiences relating to three areas: The balance between strategic alignment and empowerment: The assumed developments suggest an increased importance of the organization s ability to react on local conditions. However, this does not imply less interest in financial success and strategic coherence within the organization. In the course, the potential for management accounting and control to support both these processes are explored and critically assessed from a social sustainability perspective with respect to the limits of accountability. Corporate governance and (sustainable) value creation: Management accounting and control activities are being extensively affected by risk management and corporate governance issues but also public policies and demands from the broader society. Organizations need to adapt to societal and economic changes with adequate risk controls but also with the suitable value creation models. Sustainable value creation is a way to go for organizations to gain legitimacy. In the course, the increasingly and inextricably interdependency between management accounting and control, risk management, value creation and corporate governance are explored and critically assessed from a social sustainability perspective with respect to the limits of accountability. Inter-organizational control: Contemporary value creating processes span over multiple organizational borders. Management accounting and control, with the ambition to support an organization in fulfillment of objectives, need to include the whole value chain of organizations involved in the value creating processes. In the course, we explore the potential relevance of management accounting in inter-organizational settings.

4 The assumed developments point at a need for development of management accounting and control structures and processes. Since change of accounting tools are complicated activities with high risk of failure, the course also deals with change aspects related to the tools. This part of the course includes different perspectives on what facilitates and inhibits management accounting change and why management accounting tools diffuse. 4/ 5 Form of teaching Learning outcome 1 is assessed through a written exam. Learning outcome 2 is assessed through a written exam and a written assignment. Learning outcome 3 is assessed through written assignments and oral presentations. A student who has failed the same examination twice has the right to change examiner, unless weighty argument can be adduced. The request shall be sent to the Graduate School and has to be in writing. The Graduate School is obliged to offer examination possibilities at least five times during the course of each two year period. Students who have made five unsuccessful attempts to pass an examination have lost the possibility of obtaining the Master of Science Degree. Language of instruction: English Assessment Grades The grading scale comprises: Pass with Distinction (VG), Pass (G) and Fail (U). For Pass on the course, Pass is required on all three learning outcomes. For Pass with Distinction on the course, Pass with Distinction is required on learning outcome 1 and 2, and Pass on the remaining learning outcome.

5 5/ 5 Course evaluation The course will be evaluated upon completion. The results of the evaluation will be communicated to the students and will function as a guide for the development of the course. Additional information The syllabus in English is the official binding document.