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Accounting and Control 7.5 credits

Redovisning och styrning
First cycle, R0016N
Course syllabus valid: Autumn 2021 Sp 1 - Present
The version indicates the term and period for which this course syllabus is valid. The most recent version of the course syllabus is shown first.

Education level
First cycle
Grade scale
U G VG *
Business Administration
Subject group (SCB)
Business Administration
Main field of study
Business Administration

Entry requirements

In order to meet the general entry requirements for first cycle studies you must have successfully completed upper secondary education and documented skills in English language and completed courses of at least 60 credits in the subject area Business Administration with at least the grade Pass. This must include the following courses: Management of business (O0017N) 7,5 credits, Principles of Marketing (M0015N) 7,5 credits, Introductory Course Accounting and Control (R0008N) 7,5 credits, Models for Management Control (R0009N) 7,5 credits, or equivalent knowledge. The courses Financial accounting and international regulation (R0025N) 7,5 credits and Corporate Analysis (R0007N) 7,5 credits/ Financial analysis and evaluation (R0027N) 7,5 credits is no requirement but it is recommended.

More information about English language requirements


The selection is based on 1-165 credits.

Course Aim

Upon completion of the course, the student should be able to, supported by theories and knowledge, design and form management control systems for organizations.

The student should also be able to analyze the relationships between the design and form of the management accounting and control systems - and the behavioral consequences thereof. These analyses should have support of theories, theoretical frameworks and knowledge of relevance for the subject

This course covers traditional and modern theories, theoretical frameworks and tools for management accounting and control. The main focal point is on a systemic and tactic level of control (the design, form and implementation of management control systems), but behavioral aspects of management control are also in focus.

Each course occasion´s language and form is stated and appear on the course page on Luleå University of Technology's website.
Lectures. I addition to lectures, a few specific training session will be offered.

If there is a decision on special educational support, in accordance with the Guideline Student's rights and obligations at Luleå University of Technology, an adapted or alternative form of examination can be provided.
Individual written exam.

Students must register for the courses themselves, or contact ETS educational administration, not later than three days after the quarter commences. Failure to do so can result in the place being lost. This rule also applies to students with a guaranteed place. Due to similar content, the course can not be included in a degree together with the courses R0001N or other courses with similar content.

Kent Nilsson

Literature. Valid from Spring 2016 Sp 3 (May change until 10 weeks before course start)
Anthony, R.N. Govindarajan, V., Hartmann, F.G.H., Kraus, K., & Nilsson, G. (2014). Management Control Systems. European edition. London: McGraw Hill Education. ISBN-13 9780077133269
Scientific articles (announced at the start of the course).
Literature might be added.

Course offered by
Department of Social Sciences, Technology and Arts

CodeDescriptionGrade scaleHPStatusFrom periodTitle
0002Written examU G VG *7.50MandatoryA15

Study guidance
Study guidance for the course is to be found in our learning platform Canvas before the course starts. Students applying for single subject courses get more information in the Welcome letter. You will find the learning platform via My LTU.

Syllabus established
by Department of Business Administration and Social Sciences 28 Feb 2007

Last revised
by Director of Undergraduate Studies Daniel Örtqvist, Department of Social Sciences, Technology and Arts 17 Feb 2021