Management Accounting


Course Objective

During this course you will learn how to use the academic literature to
understand how companies use management accounting methods and how
research is conducted in this discipline (Academic and Research Skills,
Bridging Theory and Practice - Knowledge). You will learn how to set up
your own research for your bachelor and master thesis and how to reflect
critically on management accounting research (Academic and Research
Skills). You will gain insight into various management accounting
techniques and the influence of these techniques on the behavior and
decisions of managers (Bridging Theory and Practice - Knowledge).

More specifically you will learn:
- reasons why companies choose particular management accounting
- how management accounting techniques influence human behavior and
decision making;
- that management accounting techniques are designed on the basis of
different economic and behavioral theories;
- that management accounting is a dynamic discipline in which published
research constantly generates new insights;
- that management accounting is an evidence-based discipline;
- how to translate insights from the scientific literature into the way
in which management accounting techniques are applied in practice.

Further you get:
- Insight into a wide range of topics that you could examine during your
bachelor and master thesis;
- by presenting and commenting on articles you understand the strengths
and weaknesses of published research.

Course Content

During Accounting I and Accounting II you have mastered the operation of
all accounting methods. In this course we will (i) analyze why companies
choose certain management accounting methods and (ii) examine how
individual managers and employees react to accounting information. We do
this by discussing empirical accounting literature.

Teaching Methods

Lectures (12);
Working groups (6);
Q&A session (in week 7).

Method of Assessment

Presentation/discussion/review papers (group assessment and 15% of the
final grade);

Interim test (individual assessment and 15% of the final grade);

Written examination (individual assessment and 70% of the final grade).


Syllabus Management Control and a set of articles. In addition to the
syllabus (which can be downloaded via Canvas), 6 articles from the
scientific literature are discussed each week. See Canvas for a file
with links. Via these links you can download the articles, via, electronic journals.

Recommended background knowledge

Accounting I and II , Academic Skills, Quantitative Research Methods I

General Information

Course Code E_EBE2_MANAC
Credits 6 EC
Period P5
Course Level 300
Language of Tuition English
Faculty School of Business and Economics
Course Coordinator dr. E. Wiersma
Examiner dr. E. Wiersma
Teaching Staff

Practical Information

You need to register for this course yourself

Last-minute registration is available for this course.

Teaching Methods Seminar, Lecture
Target audiences

This course is also available as: