General provisions

Master's Programme in Accounting and Financial Management - specialisation Strategic Management Control.

Entry requirements

Strategy and Contemporary Issues, 15 credits. A Bachelor's degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university. Also required is 90 credits in business studies. Proficiency in English equivalent to the Swedish upper secondary course English 6. As all teaching takes place in English, very good language skills in English are a necessity to be able to partake in the course.

For incoming exchange students an introductory course at Master's level from previous studies is required. Exceptions can be made from the requirement of 90 credits in business studies, provided that special reasons are considered to exist.

Learning outcomes

The aim of the course is to give the students advanced knowledge regarding management control (MC) issues. MC refers to both quantitative tools of control, performance measurement and financial incentives, as well as qualitative methods, organizational culture and values. After taking the course, the student will:

• possess advanced knowledge and competence regarding MC issues,
• have insights in the more recent research and developments in MC,
• have the ability to analyse MC methods, tools, and practices in relation to underlying philosophies,
• have the ability to analyse and evaluate MC practices and their consequences in organisations,
• be able to evaluate and handle complex issues regarding design and practical use of MC systems with respect to relevant scientific, societal, and ethical aspects.

Content

The course is based on the idea that MC is best understood in its organisational and societal context. The course focuses on the philosophies behind MC, and its practical consequences, rather than on the technical aspects of management tools. The course covers a number of themes in MC, for example budgeting, performance measurement, and incentive systems. Connections are made to other topics in business studies.

Instruction

The teaching consists of lectures, seminars, writing assignments, and individual literature studies. Illustrations and examples are used to connect theory to practices. Participation in all scheduled seminars are mandatory. The course is taught in English.

Assessment

The student will get one single grade, equivalent to 7.5 credits.

The examination consists of assignments and seminars, which are performed both individually and in groups. The grade for the entire course is based on an assessment of the different parts of the examination.

Grading criteria are presented in the study guide that applies to the course section. The following grades are used: pass with distinction (VG), pass (G), and fail (U). Examinations handed in late will not be assessed except under special circumstances. Any remaining supplemental work must be completed and handed in by the deadline specified in the study guide. Otherwise, the entire course (all examinations included) must be retaken during subsequent course sections.

If there are special reasons for doing so, an examiner may make an exception from the method of assessment indicated and allow a student to be assessed by another method. An example of special reasons might be a certificate regarding special pedagogical support from the University's disability coordinator.

Uppsala University does not accept cheating or plagiarism. Suspected incidents of cheating or plagiarism are reported to the Vice-Chancellor, which may issue a formal warning to the student or suspend the student from studies for a certain period.

NOTE: Only completed courses can count toward a degree.

Other directives

​The course overlaps Management Controlling 2FE846, 8FE846, Management Control Philosophies (Contract Education) 8FE875 and Management Control Philosophies 2FE875.