The main aim of the course is to develop a critical understanding of the management accounting control. The course critically examines a range of contemporary management accounting control issues and theories to understand the current practices of management accounting locally and globally. In particular, the course evaluates management control theories in the context of different cultural, political, and socio-economic contexts.
The course will also explore the current debate of privatization and public sector reforms and their underlying assumptions implicating better accounting controls in privatized enterprises in both developed and emerging countries. Course offered by Department of Business studies, Aarhus School of Business, AU.
Period
01-08-2011 - 26-08-2011 (4 weeks)
Target group
Students must have advanced knowledge on management accounting.
Course aim
At the end of the course students should be able to:
1. Understand the history and development of management accounting;
2. Understand the contribution of traditional and contemporary costing methodologies to internal reporting, decision-making and organizational control;
3. Understand the contemporary theoretical perspectives to management accounting control;
4. Understand comparative analyses of management control practices and various control theories;
5. Engage in critical debate in the examination of traditional management control theory in different cultural, political, and socio-economic contexts;
6. Understand management control practices operating in enterprises located in emerging and less developed countries;
7. Understand cultures and their implications on management accounting controls
8. Understand the current debate of privatization and public sector reforms and accounting controls.
Credits
10.0 ECTS credits
Course fee
EUR 0: Visit website for information regarding fees
Course leader
Shazad Uddin, Essex Business School
Aarhus University International Centre
Address: Hoeg Guldbergs Gade 4, building 1650 Aarhus C
Postal code: 8000
City: Aarhus
Country: Denmark
Website: http://www.au.dk/summeruniversity
E-mail: SummerUniversity@adm.au.dk
Phone: +45 8942 2320
Management Accounting Control - Contemporary Theories and Issues
