The aim of the course is to give the students insights in management accounting
(MA) on a more advanced level compared to the basic knowledge acquired on the
Master level. After taking the course, the student will:
· Have deeper knowledge and understanding about MA issues, including its problems
and difficulties
· Be updated concerning the more recent development in MA and the emergence
of new methods
· Have insight in and understanding of the philosophy behind MA methods
· Be able to critically analyse both older and newer MA methods and
their effects in organisations
· Be able to take part in the design and use of the management accounting system
in organisations
· Be able to relate MA to issues discussed in the respective doctoral tracks