Objectives and competences
The aim of the course is to teach students to apply modern internal auditing methods, techniques and practices of strategic management accounting (controllership).
Content (Syllabus outline)
1. Introduction in strategic management accounting, its purpose and sorts of activity
2. Strategic management accounting:
a. sorts, purpose, objectives and contemporary professional solutions
b. methodology and organization of strategic management accounting processes
3. Conceptional, organizational and methodological view of strategic management accounting
4. Other issues in strategic management accounting
Learning and teaching methods
Lectures, home work, discussion and case analysis.
Intended learning outcomes - knowledge and understanding
In this course students:
1. Acquire theoretical and applied knowledge of the methods, techniques and processes of strategic management accounting (controllership), its purpose and users, and the legal and professional environment or regulation (PILO 2a). (PILO 2a).
2. Get trained to apply theoretical knowledge and modern solutions to concrete examples of strategic management accounting (controllership) (PILO 2a).
3. Be able to assess the ethicality of the organisation's operating and management accounting (controllership) circumstances and be able to propose solutions to ethical problems (PILO 4c).
4. Get practical experience of problems in the field of strategic management accounting (controllership) in a working group. (PILO 3c)
5. They present and defend their proposals and solutions to an proposals for responsible business decision-making. case. (PILO 3b)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Intended learning outcomes - transferable/key skills and other attributes
In this course students:
1. Acquire theoretical and applied knowledge of the methods, techniques and processes of strategic management accounting (controllership), its purpose and users, and the legal and professional environment or regulation (PILO 2a). (PILO 2a).
2. Get trained to apply theoretical knowledge and modern solutions to concrete examples of strategic management accounting (controllership) (PILO 2a).
3. Be able to assess the ethicality of the organisation's operating and management accounting (controllership) circumstances and be able to propose solutions to ethical problems (PILO 4c).
4. Get practical experience of problems in the field of strategic management accounting (controllership) in a working group. (PILO 3c)
5. They present and defend their proposals and solutions to an proposals for responsible business decision-making. case. (PILO 3b)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Readings
Temeljni študijski viri:
- Franc Koletnik, Iztok Kolar: Strateški kontroling (skripta). Ekonomsko-poslovna fakulteta Univerze v Mariboru, Maribor 2016.
- Ronald W. Hilton: Managerial Accounting, McGraw-Hill/Irwin, 2009
- Charles T. Horngren / George Foster / Srikant M. Datar / Madhav Rajan / Chris Ittner: Cost Accounting:A Managerial Emphasis: International Version, 13/Ed, or 14. Ed.
Dopolnilni študijski viri:
Izbrane teme o sodobnih načinih in metodah strateškega kontrolinga iz aktualne strokovne literature.
Prerequisits
No requiremenets
Additional information on implementation and assessment Course paper
Final exam
Course paper - written course paper with oral defence.
Final exam - the written examination may be replaced by two intermediate tests. Regular attendance at lectures and tutorials (at least 70%) is a prerequisite for taking the mid-term tests.
Final exam - students may gain additional bonus points by actively participating in lectures and tutorials, which will be added to the points obtained in the written examination or in the intermediate tests (up to a maximum of 10% of the written examination).
Final exam - the final course grade is the weighted arithmetic mean of the passing grade of the course paper (including the review assignment of another paper) and the passing grade in the written examination.
