Course content

The course aims to develop a general understanding of managerial challenges the modern public sector faces, how management control systems are typically designed in different parts of the sector, and how management control practices are shaped and changed. The course contains topics such as:

• the reform development from Public Administration to New Public Management and beyond
• reforms as strategies and tools for change.
• the changing role of accounting and the controller in the public sector
• management control in inter-organizational relationships within the public sector, or between public and private actors.

Empirically, the course will focus particularly on managerial challenges and management practices in the specialist health services and in various parts of the municipal sector.

Learning outcome

Knowledge:

• The students should have in-depth and updated knowledge on relevant theories, research and developments in the field of management accounting and control in the public sector.
• The students should have in-depth and updated knowledge about modern and innovative management accounting and control models and frameworks and the application of these.
• The students should have broad insight into relevant business administrative issues in the public sector.
• The students should have broad insight into the structural, institutional and practical conditions that apply to the public sector, and how these influence the development of management accounting and control practices (New Public Management).

Skills:

• The students will be able to acquire the theoretical and practical knowledge relevant to understand management accounting and control in the public sector, and in other complex organizational contexts.
• The students will be able to understand and analyse different management and control problems and issues in the public sector.
• The students will be able to develop and convey academic texts.

General competence:

• The students will develop their ability to critically reflect on a variety of subjects.
• The students will develop a basis for reflection on how we can contribute to effective use of resources in the public sector.
• The students will be able to contribute as a constructive resource in innovation and change processes in the public sector.

Learning methods and activities

The course is given as a combination of lectures, seminars and student presentations, and runs in parallel with the course BOKO5020 - New Public Management (MSc in Economics and Business Administration). Parts of the course can be taken as an individual self-study.

Compulsory assignments

• Oblig
• Oblig

Further on evaluation

The course has two compulsory work requirements in the form of presentations. Throughout the course, candidates will work on the development of an academic article that is subject to assessment. The assessment of the academic article is graded passed/not passed.

The course is reserved for PhD students. Contact us at this email address: kontakt@hhs.ntnu.no if you want to take the course.

Required previous knowledge

Master's degree in Economics and Business Administration, or similar.

Course materials

Reading list is provided at the start of the course.

Credit reductions