Management Accounting & Information Systems Programme

Module 1: Management Across Borders – a Scandinavian Perspective, 5 credit points (7.5 ECTS)
The course aims to give insights into basic cultural theories and how they can be used to understand communication in business situations and as a way to interpret similarities and differences between business cultures.

The theoretical contribution by Scandinavia to management and organization principles will be studied and discussed in relation to other countries. The student can then choose to focus on one out of several aspects of cross-cultural management, to be reported and discussed in a seminar setting.

Module 2: Management Accounting & Information Systems, 10 credit points (15 ECTS)
Students will learn how to design and use management accounting systems to improve operational efficiency and effectiveness. Topics will include accounting for cost control, the improvement of quality and productivity, organizational learning, cost reduction and the measurement of product profitability and customer satisfaction.

Students will be involved in the design of systems for implementing strategies (the Balanced Scorecard) and the use of cost information during product design and development stages (life-cycle cost). The module emphasises the emerging principles of participation and prototyping for designing systems to inform people in the organization about the efficiency of their operations. The focus is not on information systems, but on how the design and structure of management accounting and performance measurement systems affect people and the organization. The module starts with an introductory section on the theory and structure of management accounting. The second part examines the role of information systems and information technology in management accounting together with employees, learning and continuous improvement activities. The third part is about using Management Accounting & Information Systems for managing businesses.

Module 3: Company Project Work, 5 credit points (7.5 ECTS)
The »Company Project Work« gives the students an opportunity to conduct a field study, focusing on one of the subjects in the previous modules of the programme. The field study will take place in a company where the students, individually or in groups, will define, analyse, solve and report on a problem within Management Accounting & Information Systems. The report will be presented and discussed in a seminar.

Optional: Bachelor Thesis, 10 credit points (15 ECTS)
Students staying for a whole academic year who wish to obtain a Swedish Bachelor’s degree (Bachelor of Science in Business Studies or Bachelor of Social Sciences) can do so by participating in a »Bachelor Thesis« module. The »Bachelor Thesis« module will then replace »Scandinavian Management« and the »Company Project Work«.

Recommended reading
A complete list of the literature can be obtained from www.vxu.se/ehv/.

Teaching methods
The teaching consists of lectures, exercises, field trips, casework, tutorials and seminars. Participation/attendance in exercises and seminars is compulsory. Classroom teaching involves about 10 hours a week. The students are thus required to do a considerable amount of reading and studying on their own.

Assessment methods
In addition to the demand for active participation in the programme the students will be given oral as well as individual, closed-book written examinations. In »Company Project Work«, assessment will be based on the writing, presentation, discussion and defence of the report.