Uusi opinto-opas (sisältäen myös opetusohjelmat) lukuvuodelle 2018-2019 sijaitsee osoitteessa https://opas.peppi.utu.fi . Tältä sivustolta löytyvät enää vanhat opinto-oppaat ja opetusohjelmat.

The new study guide (incl. teaching schedules) for academic year 2018-2019 can be found at https://studyguide.utu.fi. This site contains only previous years' guides.

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Arkistoitu opetussuunnitelma 2016–2018
Selaamasi opetussuunnitelma ei ole enää voimassa. Tarkista tiedot voimassa olevasta opetussuunnitelmasta.
LT013045 LRS12 Advanced Strategic Management Accounting 6 op
Organised by
Accounting and Finance
Person in charge
Jan Pfister
Planned organizing times
Period(s) I II III IV
2016–2017 X

Learning outcomes

The aim of the course is to deepen students’ knowledge about strategic management accounting with regard to advanced professional tasks of corporate management. After taking the course, the students will be able to identify core issues related to 1) successful design of strategic management accounting systems, 2) how they may be applied in the various phases of strategy work, and 3) what performance effects, be they positive or negative, the use of such systems may have.


The specific topics cover a wide range of questions related to management accounting and strategy. The course will start from discussions on the nature and formats of strategy, and build a comprehensive view on how management accounting relates to different strategies. The student will gain a deep insight into how management accounting tools may support strategy formulation, implementation and control, and, on the other hand, how they may impede the emergence and implementation of new strategies “in wrong hands”. The course will also thoroughly discuss the potential effects of strategic management accounting on organizational performance.

Teaching methods

Teaching method Contact Online
Lectures 18 h 0 h

Lectures in English 18 h (lectures and cases, Pfister).

Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Doctoral Students
  • Exchange Students
Written exam
  • In English
Participation in classroom work
  • In English


Numeric 0-5.

Recommended year of study

4th or 5th


Study materials

1. Cases in Management Accounting: Current Practices in European Companies. Pearson Education, Harlow, Groot, Tom; Lukka, Kari (eds.) (2000), 0-273-64616-8. Chapters specified by the lecturer.
2. Strategic Cost Management: The New Tool for Competitive Advantage. The Free Press, New York, Shank, John K.; Govindarajan, V. (1993), 0-02-912651-7.
3. Controlling strategy: management, accounting, and performance measurement, Oxford University Press, Chapman, C. S. (ed.) (2005), 0-19-928323-0.
Supplementary material for the exam or for the course
Articles specified by the lecturer.

Belongs to following study modules

Laskentatoimen ja rahoituksen laitos
Laskentatoimen ja rahoituksen laitos
Laskentatoimen ja rahoituksen laitos
Pakolliset opintojaksot (Laskentatoimi ja rahoitus)
Laskentatoimen ja rahoituksen laitos
Valinnaiset opintojaksot (Laskentatoimi ja rahoitus)
Laskentatoimen ja rahoituksen laitos
Laskentatoimen ja rahoituksen laitos
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Implementation details are unavailable.
Laskentatoimen ja rahoituksen laitos