Objectives and competences
To enable students for profound and critical studies of management and cost accounting research, to profoundly and criticaly analyze such research and to involve the student with a research project in management and cost accounting research.
Content (Syllabus outline)
1. Management and cost accounting related theories
(contingency theory, agency theory,..)
2. Key research areas in management and cost accounting
- factors influencing the use and exploitability of the cost/management accounting tools
- identification and measurement oforganisational value drivers
- relations between accounting information and performance measurement
- corporate governance and management accounting
- behavioral and ethical issues of management accounting (profession)
Intended learning outcomes - knowledge and understanding
Development of Knowledge and Understanding
The learner
? has a high level and systematic understanding of a substantial body of management/cost accounting research and can work with this knowledge at peer reviewed publication quality
? can analyse and manage the implications of management accounting ethical dilemmas
? has a good understanding of techniques / methodologies applicable to research in management/cost accounting.
Cognitive and Intellectual Skills
The learner:
? with critical awareness, can undertake analysis in the areas of management an cost accounting knowledge,
? has a level of conceptual understanding and critical capacities that allows independent evaluation of research and can argue alternative approaches
? can act independently in problem solving.
Key / Transferable Skills
The learner:
? is reflective on own functioning in order to improve practice,
? can undertake research tasks competently and independently,
? is independent and self-critical as learner and can manage own continuing professional development.
Intended learning outcomes - transferable/key skills and other attributes
Key / Transferable Skills
The learner:
? is reflective on own functioning in order to improve practice,
? can undertake research tasks competently and independently,
? is independent and self-critical as learner and can manage own continuing professional development.
Readings
Knjige/(books):
Hopper, Scapens, Northcott - ?(2007). Issues in Management Accounting. Prentice Hall.
Magdy G. Abdel-Kader (2011), Review of Management Accounting Research, Palgrave MacMillan.
Izbrani pregledni in izvirni znanstveni članki in druge raziskave s področja poslovodnega in stroškovnega računovodstva (Selected readings from scholarly journals and research studies)
Additional information on implementation and assessment - Seminar work 30
- Written examination 70
Student passes the exam, when each part of the examination is evaluated as positiv.
