Management Accounting Change

Faculteit Economie en Bedrijfskunde
Jaar 2017/18
Vakcode EBM711B05
Vaknaam Management Accounting Change
Niveau(s) master
Voertaal Engels
Periode semester I a
ECTS 5
Rooster rooster

Uitgebreide vaknaam Management Accounting Change
Leerdoelen Upon completion of the course the student is able to:
1. Describe the different theories of management accounting change and its implementation.
2. Critically assess recent theories on management accounting change.
3. Critically assess implementations of management accounting change.
4. Devise a new theory based on existing literature.
5. Write a paper in which the student critically reflects on theories about management accounting change.
6. Present a theoretical analysis in a convincing manner.
Omschrijving This course aims to provide knowledge and an understanding of change processes implicated in new accounting techniques and systems. The course will deal with both the technical requirements of accounting change and with its social consequences. The change in question will be discussed from two complementary perspectives: structure and behaviour. Structure refers to the structural changes required in the design of organizations as well as the requirements for the factual knowledge level of staff members to work with new accounting instruments. Behaviour concerns the ways in which staff members, within their social group, deal with changing responsibilities and activities. The course concentrates on formal and informal means to embed a management accounting system in daily practice. As such, it highlights the functional and social dimensions of change.
Uren per week 3
Onderwijsvorm hoor- en werkcolleges, practica
(De onderwijsvorm bestaat uit colleges en research clinics. In deze werkvormen wordt gewerkt aan complexe theorieën en het verkrijgen van kennis over processen van management accounting verandering. De directe contacturen bestaan uit gemiddeld 3 uur per week.)
Toetsvorm paper, schriftelijk tentamen met open vragen
(Toetsing en beoordeling zal een tweetal categorieën omvatten: papers en een schriftelijk tentamen.)
Vaksoort master
Coördinator dr. M.P. van der Steen
Docent(en) dr. S. Girdhar ,dr. M.P. van der Steen
Verplichte literatuur
Titel Auteur ISBN Prijs
Reader of articles from journals in the field
Entreevoorwaarden Bachelor degree and bachelor level proficiency in the area of management accounting and control.
Opmerkingen Aangezien het groepsproces gebaat is bij de aanwezigheid en de participatie van allen, zijn de colleges en research clinics in principe verplicht. De vraagstelling in het tentamen is in het Engels.
Opgenomen in
Opleiding Jaar Periode Type
MSc Accountancy & Controlling/A&C  (Controlling) 1 semester I a verplicht
MSc BA - Organizational & Management Control/O&MC  (basisprogramma MSc BA O&MC) 1 semester I a verplicht