To give an introduction to accounting operations, financial management and reporting by local and national governments in Norway.
It is required that students have completed the first four semesters of the bachelor’s programme in business administration.
Management control in general; furthermore accounting and budgeting in municipal organizations and the state.
Mostly lectures and discussion of cases and assignments.
A one-day excursion to a public organization is intended.
Two exercises must be approved before taking the examination.
Two three-hour written final exams.
1) Mauland, H. og Mellemvik, F., 2004, Regnskap og økonomistyring i kommuner, (RØK). Oslo: Cappelen Akademisk Forlag.
2) Mauland, H. og Mellemvik, F., 2004, Regnskap og økonomistyring i staten, (RØS). Oslo: Cappelen Akademisk Forlag.
3) Mauland, H. og Mellemvik, F., 2004, Oppgavesamling med løsninger til økonomistyring i offentlig sektor, (OML). Oslo: Cappelen Akademisk Forlag.
Articles and excerpts from textbooks
There will be a collection of articles to describe certain points more completely. These articles will be handed out during the course.