Management Accounting and Control

  • Duration: Full semester
  • Fall semester , Exchange student
  • ECTS 7,5 ECTS
  • Application period Application deadline: 01 May

Management Accounting and Control is a 7,5 ECTS course during the fall semester on the master's level. A 2-day home exam finalizes the course.

The single course is only open to exchange students from our partner institutions. Students applying for the English full degree must view the webpage for full degree students. 


About the course

Possible course combinations

It is not possible to combine the course with other courses.


Learning outcomes


Upon completion of the course, the student will have: 

  • profound knowledge on traditional approaches to management accounting and control (K1), 
  • profound knowledge in the criticism of traditional management models (K2), 
  • profound knowledge on the transition from traditional management accounting to innovative models on management, control and performance measurement (k3), 
  • profound knowledge on the theoretical foundation and properties in economic and business management (K4), 
  • profound knowledge about the connection between management models and strategies for implementation (k5) and 
  • the skills to discuss and analyse developments from traditional management accounting to business management (k6). 


Upon completion of the course, the student can: 

  • relate critically to theories in management accounting (f1) and 
  • analyse basic preconditions in management accounting and control in relation to the needs in business’ current situations (f2). 

General competence 

Upon completion of the course, the student can: 

  • identify ethical issues within management accounting and control (g1) and 
  • communicate how management models can contribute to business’ strategic implementation (g2).


Course content

The following topics are covered. 

  • Traditional approaches to management accounting and control 
  • The criticism against traditional economic management models 
  • Overview of the latest models for economic and business management 
  • The need for holistic perspectives in management accounting as a foundation for developing business management 
  • Performance measurement 
  • Business management and management philosophy 
  • Management control as part of business management 
  • Business management, organisational structure and strategy implementation 
  • Digitalisation, management and control


Teaching and working methods

The following teaching methods are used. 

  • Lectures 
  • Problem solving 
  • Tutorial videos 
  • Case studies


Coursework requirements

  • Students must pass three out of four mandatory course requirements to be allowed to take the exam. 
  • 50% attendance in classes is required.



  • 48-hours individual home exam.


Examination support material

  • All resources.

Practical information


Students must be enrolled in a Master's degree within the field of Business Management, Economics or similar. 



On-campus housing is eligible for students applying for a full semester/academic year.

General information on accommodation at Campus Lillehammer

What does it cost?

Free for exchange students

Study start information

An Orientation Week is arranged in the first week of the fall semester. The first lectures of the course are expected to begin during the following week. 

Would you like to apply?

The course is available only for students coming from our partner institutions. Contact the International Coordinator at your home institution to find out if you are eligible for exchange studies at Inland Norway University of Applied Sciences (INN University). Please notice that applications can be submitted for one campus only.

Application procedure and documents