Accounting and Control in Global Enterprises

15 ECTS-credits
Second Cycle Level 1
School of Culture and Society
Subject field
Business Administration and Management (FÖA)
Group of Subjects
Business Administration
Disciplinary Domain
Social Science, 100%
This course can be included in the following main field(s) of study
Business Administration and Management1
Progression indicator within (each) main field of study
Approved by the Faculty School of Culture and Society, 26 November 2014.
This syllabus is valid from 26 November 2014.

Learning Outcomes

On completion of the course the student will be able to:

  • clarify and analytically use theoretical perspectives in accounting and management control
  • clarify and analytically use methods and models in accounting and management control
  • critically analyze the importance and use of accounting and management control in global companies and organizations
  • clarify and analyze the development and application of accounting practice
  • clarify and analyze how globalization affects accounting and management control

Course Content

In the course the students discuss different perspectives of management control in context of goals, strategies and organizational design, especially in global enterprises. Methods and techniques of how management control systems can affect behaviour, action and competitive advantage are considered.

The course also addresses follow-up routines in global enterprises. Different techniques of accounting are discussed.

The course also includes international standards and practices in accounting. In this area consequences of the international harmonization for accounting and management control in global enterprises are discussed.

Finally the course actualises research in accounting and management control of global businesses.


The assessment for the course consists of seminars (5 credits) where the students in groups of 2-4 persons continuously prepare and present course papers of the literature. The assessment also includes an individually written paper (5 credits) and a written exam (5 credits).

Forms of Study

During the course the students work in groups of 2-4 persons. These groups conclude and prepare presentations for the literature seminars. The students also write a paper individually (PM).


The Swedish grades U–VG.


  • A Bachelor’s degree in social sciences or a Bachelor‘s degree in technology with social science focuses comprising at least 180 credits. The applicant’s education must also include at least 30 credits in business administration (for instance, accounting, marketing, organization theory) including a minimum of 7,5 credits in research methods applicable to social science or business, and English 6

Other Information

The course can not be included in a degree together with the following courses: FÖ3008 and/or FÖ 3011. Replaces FÖ3019.