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 accounting for managers, its purpose and sorts of activity
2. Management accounting:
a. sorts, purpose, objectives and contemporary professional solutions
b. methodology and organization of management accounting processes
3. Conceptional, organizational and methodological view of strategic management accounting
4. Other issues in management accounting
* An invited guest/lecturer from abroad will be included in the implementation.
Learning and teaching methods
Lectures, home work, discussion and case analysis, laboratory work
Intended learning outcomes - knowledge and understanding
In this course students will be able to:
1. Explain the methods and techniques of strategic controlling, its purpose and users, and the legal and professional environment or regulations. (PILO 2a)
2. Aapply theoretical knowledge and modern solutions in specific cases of strategic controlling. (PILO 2a)
3. Assess the ethics of the circumstances in which the organization and controlling operate and be able to propose solutions to ethical problems. (PILO 4c)
4. Solve problems in the field of controlling in a working group. (PILO 3c)
Present and defend their proposals and solutions for business decision-making cases. (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 will be able to:
1. Explain the methods and techniques of strategic controlling, its purpose and users, and the legal and professional environment or regulations. (PILO 2a)
2. Aapply theoretical knowledge and modern solutions in specific cases of strategic controlling. (PILO 2a)
3. Assess the ethics of the circumstances in which the organization and controlling operate and be able to propose solutions to ethical problems. (PILO 4c)
4. Solve problems in the field of controlling in a working group. (PILO 3c)
Present and defend their proposals and solutions for business decision-making cases. (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:
- Iztok Kolar in Franc Koletnik. (2025). Kontroling: sopotnik Jupitra in vola. Društvo ekonomistov Maribor. (V pripravi).
- 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
Regular attendance at lectures and tutorials (at least 70%) is a prerequisite for taking the midterm exams.
Additional information on implementation and assessment Seminar paper - written seminar paper with an oral defence.
Written exam - the written examination may be replaced by two midterm exams.
Written exam - students may gain additional bonus points by actively participating in lectures and tutorials (in-class participation), which will be added to the points obtained in the written examination or the midterm exams (up to a maximum of 10% of the written examination).
Written exam - The final course grade is the weighted arithmetic mean of the passing grade of the seminar paper (including the review assignment of another seminar paper) and the passing grade in the written examination.
