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721195S Advanced Management Control, 6 op 
Tunniste 721195S  Voimassaolo 01.01.1950 -
Nimi Advanced Management Control  Lyhenne Advanced Manage 
Laajuus6 op   
OpiskelumuotoSyventävät opinnot Oppiaine6312 Laskentatoimi 
  Arvostelu1 - 5, hyv, hyl 
Vastuuyksikkö Oulun yliopiston kauppakorkeakoulu 

Sinikka Moilanen 


6 credits




Period 1 (2nd year of the Master’s Programme)


Upon the completion of the course students can identify various theoretical perspectives on studying management control systems. Students are able to analyse management accounting and control research with the help of those perspectives, which assists them in their Master’s Thesis work. They are also able to combine the research findings to their own experiences and real business life. Students can thus compare the functionality of different accounting control tools and assess the multifaceted influences management accounting and control tools may have on the organization and on people’s behaviour.


The organizational and people side of accounting and control systems: how budgeting, transfer pricing, financial and non-financial performance measures may be used to influence, motivate and control what people do in organisations.


Face-to-face teaching with materials and resources online, a possibility for a blended approach.


Lectures with small group-based exercises 28 h and a possibility for blended learning online, term paper 63 h, self-study 63 h.


Major students of Accounting (and International Business Management)


Basic course of management accounting or management control; OR Kaplan, R., Atkinson, A: Advanced Management Accounting: Pearson New International Edition (as applicable), 3rd Edition (2013), Sections 7-10.

Yhteydet muihin opintojaksoihin 

The first year studies of Accounting or International Business Management programme.


Hopper, T.; Scapens, R. W.; Northcott, D.: Issues in Management Accounting (Chapters 9, 11 and 12), Prentice Hall, 3rd edition (2007);

A Collection of Articles.

Suoritustavat ja arviointikriteerit 

Students complete a lecture and literature examination in Examinarium and write a term paper independently or in a group. Both comprise 50% of the final grade. Assessment is based on the learning outcomes of the course unit and the more detailed assessment criteria will be available in the course material. The students may also choose to compensate a part of the exam by participating actively in the lectures and/or doing home assignments online.


The course utilizes a numerical grading scale 1-5. In the numerical scale zero stands for a fail.


Lecturer Sinikka Moilanen


Students learn how to use research findings in order to understand the functionality of different accounting control tools. They are able to design accounting-based management control tools and assess their effects on the behavior of employees. Visiting lecturer from a management consultancy firm discusses international transfer pricing.


The number of students is limited.


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ilmoittautumisaika on päättynyt Advanced Management Control  Opintojakso  Janne Järvinen  01.09.20 -15.10.20

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