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HiL > 2016/17 Studiehåndbok > INN3016/01 Perspectives in Management Accounting and Control

Perspectives in Management Accounting and Control

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Heltid/ deltid
Erik Vea
Karakter A-F
Language of instruction - English
Master i innovasjon
Telefon: 612 88000

Course description: 

Perspectives in Management Accounting and Control departs from the “Relevance lost” criticisms of “traditional” management accounting in the 1980s. From there, the course will introduce newer perspectives and approaches to the field developed to regain its relevance in light of the challenges facing modern firms: Increased service contents in products, a more skilled labor force, increasingly demanding customers, increased global competition, the need for value chain integration, and – finally – the need for renewal, restructuring and innovation. Firms must develop strategies to meet these challenges.  They also need tools to make their strategies work; to inform and motivate employees, to evaluate and – sometimes – correct actions, and to stimulate learning and development.  These are functions of Management Accounting and Control Systems (MACS).  The core theme of the course is to present and evaluate how newer perspectives and approaches like activity based costing, the balanced scorecard, the levers of control, quality costing, target costing and lean accounting can support strategic responses of firms.  Special attention is given to the question of how they can support the innovation strategies of modern firms.  The course will introduce students to the research literature of the field, and concludes by identifying current research themes, among them the “control package” approach.  This will give candidates a basis for developing research questions for their Master’s thesis.


Learning Outcomes: 


  • Summarize the criticisms of management accounting and control in traditional form 
  • Describe main developments in the subject area during the period from the 1980s up to the present
  • Discuss how newer perspectives and approaches within the subject area are related to developments within firms as well as in their competitive environments
  • Give an overview of central research themes in management accounting and control


  • Suggest integrated Management Control System designs in firms based on case descriptions
  • Evaluate how Management Control Systems could be designed to support learning, development and innovation in firms
  • Identify relevant research literature sources for both case-analyses (problem-solving exercises) and research propositions within the field of management accounting and control

General competence:

  • Update his or her knowledge about management accounting and control based on insights into the research literature and research methods of the field

Undervisnings- og læringsmetode

Pedagogical methods, teaching and learning strategies:

Lectures, group work, case-reports, student presentations of research articles, self-study.


NB: Det undervises på engelsk hvis utenlandske studenter på emnet


Recommended prerequisite knowledge: 

Equivalent to the learning outcomes of the introductory courses in business economics, financial accounting, cost accounting, organization theory and strategic management as described in the Plan for the Bachelor’s Degree in Business Administration, adopted 17th October 2011 by the National Council in Higher Education in Business Administration (http://www.uhr.no/documents/Plan_for_bachelorstudier_engCJS_endelig.pdf).   

Emne er valgbart for
Studenter på master i Public Administration


Required coursework: 

Mandatory tests and / or project work that must be graded as “passed” to gain admittance to the final exam. The detailed requirements about form, number and size of tests / project works are communicated at course start-up.


Form of assessment:

Four hours’ individual written exam under attendance.

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