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Undervisningssprog: Engelsk  (Se sprogkrav)  | Studiested: Aarhus  |  Studiestart: August / september (ingen vinterstart)


Management Accounting – also known as Management Control – is one of the classical and most fundamental aspects of business administration. We aim at developing management technologies and test theories within production, reporting, analysis and managerial use of financial as well as non-financial information that can:

  • Be used for communicating financial events in the organisation;
  • Influence decisions on resource allocation;
  • Influence the management of the organisation and improve the insight and feedback.

The programme provides you with in-depth knowledge of

  1. The classical foundation of management accounting;
  2. The use and application of information technology; and
  3. The development of modern management accounting practices.

The Management Accounting and Controlling programme provides you with professional qualifications and competences that mirror and sum up the knowledge, understanding and skills acquired through the prerequisite courses, specialisation courses and electives. The main objective of the programme is to convey professional qualifications and competencies, which you can apply in your professional life and in your future career no matter where you choose to live and work.


Direkte adgangsgivende bacheloruddannelser

De erhvervsøkonomiske bacheloruddannelser HA og B.Sc. in Business Administration herunder alle toninger fra Aarhus BSS ved Aarhus Universitet giver adgang til cand.merc. Bemærk, at der er særlige krav til valgfagssammensætningen ved HA (jur.).

Har du en bacheloruddannelse i erhvervsøkonomi, HA (Generel erhvervsøkonomi) fra en dansk uddannelsesinstitution opfylder du automatisk de specifikke adgangskrav, og kan optages direkte, hvis der ikke er adgangsbegrænsning på specialiseringen. 

Du vil også med en HD (erhvervsøkonomisk diplomuddannelse) kunne optages på en erhvervsøkonomisk kandidatuddannelse, dog med krav om supplerende fag svarende til 20 ECTS. Du kan i oversigten over suppleringsfag se, hvilke fag du skal supplere med, hvis du ønsker at starte på kandidatuddannelsen. Suppleringsfagene skal være bestået inden studiestart på kandidatuddannelsen. 

Adgang med anden uddannelse

Hvis du har en anden uddannelse med tilsvarende fagligt indhold, vil det i forbindelse med behandlingen af din ansøgning om optagelse blive vurderet, om du opfylder adgangskravene.
Du kan også få din uddannelse forhåndsvurderet ved Optagelse til kandidat og tilvalg mellem 1. september og 1. december. I vurderingen vil der blive lagt vægt på, at din bacheloruddannelse har et tilstrækkeligt indhold af erhvervsøkonomiske fag, således at følgende fagområder er dækket i det angivne ECTS-omfang:

Kvantitativ og Kvalitativ Metode





7,5 ECTS

Finansiering og Regnskab


Ledelses- og Organisationsteori

7,5 ECTS



Ekstra ECTS inden for ovennævnte fagområder


I alt inden for Erhvervsøkonomi



Undervisningssproget er engelsk, og derfor skal alle ansøgere dokumentere engelsk på dansk gymnasialt B-niveau eller tilsvarende.

Optagelse på cand.merc. på baggrund af en professionsbachelor i 2020

Fra og med optagelsen i 2020 skal du med en Professionsbachelor i Finans, Professionsbachelor i International handel og markedsføring eller en Professionsbachelor i Økonomi og IT supplere med fag svarende til 30 ECTS for at kunne blive optaget en erhvervsøkonomisk kandidatuddannelse (cand.merc.). Du kan i denne oversigt se, hvilke fag du skal supplere med for at kvalificere dig til optagelse. Hvorvidt du har mulighed for at supplere vil afhænge af din uddannelseskombination og hvilke valgfag du har taget.
Suppleringsfagene skal være bestået inden studiestart på kandidatuddannelsen.

Du kan læse om regler og begrænsninger for supplering her.

Uddannelsens opbygning


I studieordningen kan du finde yderligere oplysninger om, hvad de enkelte fag indeholder. Du kan også se studiets opbygning, og hvilke krav, der bliver stillet til dig som studerende – herunder eksamensformer og eksamenskrav.

I studiediagrammet nedenfor kan du klikke på de forskellige fag og læse de enkelte fagbeskrivelser.


Foundation of Management Accounting Research
The Management Accounting discipline is grounded in different philosophical assumptions about knowledge, the empirical world, and the relationship between theory and practice. In this course, we introduce three perspectives – positivistic, interpretive, and critical – and their underlying assumptions concerning the generation of scientific knowledge and its impact on our lives. We emphasise the relevance of these foundations of research when addressing real-life managerial problems and/or when conducting management accounting research. Similarly, we accentuate how the ‘same’ problem can be approached differently depending on the underlying assumptions.

Cost Management: Theories, Models and Technologies

Cost Management is the backbone of financial and management accounting. Without a deep-rooted understanding of the financial situation of the company and the financial implications of future events, the company is likely to lose orientation and reduce the room for maneuvering. Within the management board, the cost manager is responsible for bringing the financial information into the decision process. Education of people who potentially heads for this kind of positions hence requires that these people are equipped with sufficient skills to understand costing in various business contexts and to communicate this understanding to all people within an organisation. The course aims at providing the students with knowledge about Danish and international cost management traditions, in order to create a thorough conceptual understanding of the fundamental techniques in cost accounting. Specifically, the students should come to master contemporary costing techniques and develop skills in communicating information obtainable from these techniques. 

Strategic and Organizational Concepts for Management Control
The aim of this course is to give the students a solid foundation of knowledge of the different strategic schools and organisational concepts that form contemporary management control. The aim of the course is furthermore to make the students develop an understanding of how different strategic schools and organisational concepts can be used to frame an understanding among managers of the current situation of an organisation, and the possibilities that this situation provides for the organisation.

Very often, the reality of the organisation is nuanced. Therefore, the understanding of a certain situation calls for a combination of different strategic schools and organisational concepts in order to be fully expressed. Focus on how and to what extent such combinations can be made is crucial for conducting management control properly. For this reason, the course ultimately aims at enabling the students to reach a nuanced understanding of the organisational situation and to produce valid arguments for the outcome of the analysis.

Planning and Budgeting
Budgeting plays a central role in planning and structuring organisations strategies. In all management accounting models, budgeting is integrated to some extent. Budgeting coordinates the organisations strategies and business units. It is used as a tool for structuring and creating guidelines for activities and to allocate resources and responsibilities.  Furthermore, budgeting enables the organisation to follow up on planned activities and thereby illustrating the variances there may exist in the achieved performance. Budgeting is closely linked to performance measurements and it contributes to a specific focus on the organisations strategic goals.



Accounting Information Systems
AIS gives you an outline of the different types of administrative programmers, their designs, application, implementation and security. In recent years, there has been a rapid development in the use of information technology in the accounting departments of companies. Today, the majority of companies to some extent employ information technology for accounts and management accounting purposes. Some companies use simple accounting systems with just a few functionalities, whereas others, typically larger companies, have integrated their accounting systems into a larger system complex containing modules for e.g. production management, human resource administration and purchasing (ERP systems).

Performance Management

Performance management plays an increasingly important role in all type of organisations. Performance management is defined broadly to include everything that managers do to help ensure that the organisation’s strategies are sustainable constructed and implemented. It comprises various control tools such as result control, action control, interactive control, personnel and social control. Different management approaches can be adopted in using these tools to exercise management control. However, different control tools and the way they are applied are not equally feasible for solving management control problems in various types of organisational units, businesses and social contexts. The focus of the course is the various approaches and principles of performance management and how these will cohere with different types of organisations and organisational activity operating in various business environments. Emphasis will not only be on the appropriate choice of tools and approach for the specific context, but also on the business reality they create, i.e. their impact on human and social behaviour, and hence their strategic implications.

International Financial Accounting I
After attending the course the student should, at an intermediate level, understand the requirements for recognition in the published yearly report and be able to critically discuss the assumptions and concepts on which the figures are based.

International Financial Accounting II
The aim of this course is to develop an understanding of the importance of the quality of accounting information for decision making. The focus of the course will be on the reliability of the different accounting statements from a qualified user perspective.

Practice Project in Management Accounting
This course is a practical application of the prerequisite course “Foundations of Management Accounting Research” (or any other course on research methods). Students are supposed to identify a specific problem in management accounting in a field study. The goal of the course is to enable students to plan, investigate and compose a group-report on a management accounting problem in practice, and to reflect on their findings as a group in an expert conversation. Proficiency of these capabilities matters for both project-related work in a professional career as well as for writing a stringent Master's thesis.

In the third semester, you can choose elective courses within your areas of interest. The courses can be taken either at Aarhus BSS during the semester, at the AU Summer University or at one of our more than 300 partner universities abroad. You can also participate in internship programmes either in Denmark or abroad.

The fourth semester is devoted to the Master's thesis. You may freely choose the topic of the thesis and thereby get a chance to concentrate on and specialise in a specific field of interest. The thesis may be written in collaboration with another student or it may be the result of your individual effort. When the thesis has been submitted, it is defended before the academic advisor as well as an external examiner.




Som studerende på en universitetsuddannelse skal du regne med at undervisningsformerne er noget anderledes, end hvad du kender fra gymnasiet eller handelsskolen. Som studerende er du i langt højere grad end tidligere ansvarlig for din egen indlæring og uddannelse.

Undervisningsåret er delt ind i to semestre. Der er rusintroduktion i uge 35. Første semester starter i uge 36 (ca. 1. september) til ca. midt december med eksamensperiode fra ca. midt december til 31. januar. Anden semester løber fra ca. 1. februar til midt i maj, hvor der eksamensperiode indtil 30. juni. 
Bemærk, at dette er udgangspunktet, og der kan forekomme variationer.

Vores undervisning og undervisningsformer gør vores studerende og vores dimittender attraktive for erhvervslivet.


Ved at løse opgaver i grupper, som typisk består af tre til fire studerende, lærer du at arbejde sammen med dine medstuderende omkring en given opgave.

Læsegrupper har også en funktion uden for eksamensperioderne. Her har du mulighed for sammen med gruppen at diskutere faglige problemer og gennemgå materialet til næste undervisningsgang.

Læsegrupper får på den måde både en social og en faglig funktion.

Forelæsninger og holdtimer

Til forelæsninger i et auditorium kan der være plads til op mod 300 studerende. Den anden halvdel foregår som holdtimer eller øvelsestimer, ligesom du kender det fra gymnasiet eller handelsskolen. Her er der mulighed for at stille spørgsmål, gennemgå øvelser og diskutere stoffet.

Følg studielivet på Aarhus Universitet

- oplevet, fotograferet og filmet af de studerende selv.

Med tusindvis af billeder giver #yourniversity dig et indblik i hverdagen som studerende på AU, i festerne, overspringshandlingerne, eksamen og alt det andet, du kommer til at bruge din studietid på.


Billederne er brugernes egne, delt med #Yourniversity, #AarhusUni og fagspecifikke AU-hashtags.


Arbejdsopgaver som færdiguddannet

Data er indsamlet via AU’s beskæftigelsesundersøgelse 2013/2014. Data repræsenterer ikke et udtømmende billede af den pågældende uddannelses arbejdsmarked og alumnernes arbejdsopgaver, men giver udelukkende et billede baseret på undersøgelsens respondenter de pågældende år.

Today we see increased decentralisation of corporate financial data and financial management, and it has therefore become even more important for the controller to find and process relevant information in a qualified way. In many job profiles words like analytical skills, communication ability and a good knowledge of different IT-systems e.g. excel, SAP, etc. are necessary.

When you have earned the degree, your career opportunities will be numerous; we would like to mention 

  • different types of controller e.g., business controller, project controller, concern or global controller, and financial controller, and both within the private sector as well as within the non-profit and the public sector;
  • financial manager or chief financial executive;
  • consultant and advisor in different aspects - in Danish as well as in international corporations;
  • internal controller;
  • lecturer or
  • you may wish to proceed to become a ph.d. student.

The Department of Economics and Business has its own Accounting Research Group, and you will have the opportunity to participate in different research projects as a student assistant or research assistant. 

Profile og competencies 

The research-based MSc study programme in Economics and Business Administration builds on the competencies and insights acquired in the BSc study programme in Economics and Business Administration.

The study programme provides the graduate with specialist knowledge within the disciplines of the study programme that give the graduate high academic qualifications to develop solutions to issues pertaining to business administration in companies and organisations in the public and private sectors.

The study programme also qualifies the graduate for further studies, including PhD studies.

Through the study programme, the graduate has acquired knowledge that enables the graduate to 

  • Understand and consider knowledge pertaining to the various disciplines as well as identify academic issues
  • Master the scientific methodologies and tools of the various disciplines as well as master general skills associated with employment within the areas studied
  • Assess and choose among the scientific methodologies and tools of the various disciplines as well as develop new analysis and solution models
  • Discuss professional and academic issues with both specialists and laymen
  • Manage work and development situations that are complex, unpredictable and require new solution models
  • Initiate and carry out, on an independent basis, monodisciplinary and interdisciplinary collaboration and take professional responsibility
  • Take responsibility, on an independent basis, for own professional development and specialisation

From studies to first job

“The chemistry is important. You often hear that you have to “choose your employer”. It can be difficult to know what kind of person you are sitting in front of at a job interview but nevertheless try to sense it. A good chemistry is crucial for your satisfaction with the job. Furthermore a good chemistry means that you perform a little extra and therefore get a good start on your career”.

(Msc in Management Accounting and Control).