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Arkistoitu opetussuunnitelma 2012–2015
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KATLAS18 Strategic Management Accounting 5 op
Organised by
Degree Programme in Business Studies
Accounting and Finance
Person in charge
Planned organizing times
Period(s) I II III IV
2012–2013 X
Preceding studies
The prerequisite is intended for Finnish students.
Corresponding course units in the curriculum
Curricula 2011 – 2012

Learning outcomes

Upon completion of the course, the student will understand the usefulness of accounting information in developing, implementing and evaluating strategies. The student will be able to provide relevant management accounting information for strategic decision making and control.


Key concepts; The historical development of strategic management accounting research; The relationship between strategy and management accounting systems; The roles of management accounting in strategic control and decision making; Strategic management accounting techniques.

Teaching methods

Teaching method Contact Online
Lectures 15 h 0 h
Exercises 0 h 15 h

Teaching language


Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Open University Students
  • Doctoral Students
  • Exchange Students
Participation in course work 
In English

A written final examination and exercises.


Numeric 1-5.

Study materials

1. e-material: Bhimani - Horngren - Datar - Rajan: Management and Cost Accounting, Prentice Hall, latest edition, selected chapters.

2. e-material: Hopper - Northcott - Scapens (Eds.): Issues in Management Accounting, Pearson Education, London, 2007, selected chapters.

3. e-material: Lecture material in e-format

4. Chapman: Controlling Strategy: Management, Accounting and Performance Measurement. Oxford University Press, 2005.

5. Other materials specified during lectures.

Belongs to following study modules

Archived Teaching Schedule. Please refer to current Teaching Shedule.