Please note! Course description is confirmed for two academic years, which means that in general, e.g. Learning outcomes, assessment methods and key content stays unchanged. However, via course syllabus, it is possible to specify or change the course execution in each realization of the course, such as how the contact sessions are organized, assessment methods weighted or materials used.


The objective of the course is to deepen the understanding of how management accounting - as a management technology that constructs organizational reality - becomes connected with the following topic areas:
- The crafting of strategy and its communication
- Organizational learning and the generation of strategic initiatives
- Critical strategic decision processes
- The problems of strategic control
- Key issues in strategic change

Credits: 6

Schedule: 01.11.2022 - 08.12.2022

Teacher in charge (valid for whole curriculum period):

Teacher in charge (applies in this implementation): Juhani Vaivio

Contact information for the course (applies in this implementation):

CEFR level (valid for whole curriculum period):

Language of instruction and studies (applies in this implementation):

Teaching language: English. Languages of study attainment: English


Assessment Methods and Criteria
  • valid for whole curriculum period:

    1. Interactive lectures 20 h, prof. Juhani Vaivio.
    2. Exam (60%), based on indicated readings.
    3. Active class participation and discussion, as well as presentations and essay-reports in groups (total 40%).

  • valid for whole curriculum period:

    - Classroom hours, 24 h

    - Class preparation, 61 h

    - Exam preparation, 77 h

    - Exam, 3 h


Substitutes for Courses


Further Information
  • valid for whole curriculum period:

    A maximum of 50 MSc students will be accepted to the course. Priority will be given to students in MSc program in Accounting.

    Teaching Language : English

    Teaching Period : 2022-2023 Autumn II
    2023-2024 Autumn II

    Enrollment :

    Registration for courses: in Sisu.
    If more students have enrolled by the enrolment deadline than can be accepted on the course, priority will be given to students based on their study right: 1. Master's degree students in Accounting 2. Exchange students, CEMS students 3. Bachelor's students in Accounting who have completed more than 150 cr 4. Master's students in other majors 5. Bachelor's students in other majors who have completed more than 150 cr