BUS605 Seminar in Managerial Accounting
BUS605 Seminar in Managerial Accounting
Syllabus | International University of Sarajevo - Last Update on Mar 03, 2026
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Department of Economics and Management
Šejma Aydin
Course Lecturer
Course Objectives
This course aims to develop a critical understanding of contemporary issues in managerial accounting, with a focus on theory, research, and practical application through assignments and independent inquiry.
Learning Outcomes
After successful completion of the course, the student will be able to:
Course Materials
Required Textbook
Readings assigned by the instructor for each assignment
Additional Literature
Readings assigned by the instructor for each assignmentTeaching Methods
Weekly Topics
| Week | Topic | Readings / References |
|---|---|---|
| 1 | Introduction to Managerial Accounting Research | |
| 2 | Cost Concepts, Cost Behavior, and Cost System Design | |
| 3 | Performance Measurement and Control Systems | |
| 4 | Assignment 1 | |
| 5 | Budgeting and Planning: Traditional and Beyond | |
| 6 | Strategic Management Accounting | |
| 7 | Behavioral and Psychological Aspects of Managerial Accounting | |
| 8 | Incentives, Motivation, and Organizational Behavior | |
| 9 | Environmental, Social, and Governance (ESG) Reporting | |
| 10 | Digitalization, Technology, and the Future of MA | |
| 11 | Assignment 2 | |
| 12 | Research Methods in Managerial Accounting | |
| 13 | Data, Tools, and Analytics in MA Research | |
| 14 | Student Research Proposal Presentations | |
| 15 | Review |
Course Schedule (All Sections)
| Section | Type | Day 1 | Venue 1 | Day 2 | Venue 2 |
|---|---|---|---|---|---|
| BUS605.1 | Course | Monday 17:00 - 19:50 | B F1.1 FBA Graduate Seminar Room | - | - |
Office Hours & Room
| Day | Time | Office | Notes |
|---|---|---|---|
| Monday | 14:00 - 17:00 | B F1.30 | |
| Wednesday | 15:00 - 17:00 | B F1.30 |
Assessment Methods and Criteria
Assessment Components
Final Exam
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3 4
Assignments
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3 4
IUS Grading System
| Grading Scale | IUS Grading System | IUS Coeff. | Letter (B&H) | Numerical (B&H) |
|---|---|---|---|---|
| 0 - 44 | F | 0 | F | 5 |
| 45 - 54 | E | 1 | ||
| 55 - 64 | C | 2 | E | 6 |
| 65 - 69 | C+ | 2.3 | D | 7 |
| 70 -74 | B- | 2.7 | ||
| 75 - 79 | B | 3 | C | 8 |
| 80 - 84 | B+ | 3.3 | ||
| 85 - 94 | A- | 3.7 | B | 9 |
| 95 - 100 | A | 4 | A | 10 |
Late Work Policy
Information about late submission policies will be shared during class and posted in this section. Please check back for official guidelines.
ECTS Credit Calculation
📚 Student Workload
This 6 ECTS credit course corresponds to 150 hours of total student workload, distributed as follows:
Lecture hours
39 hours ⏳ (13 week × 3 h)
Assignments
50 hours ⏳ (2 week × 25 h)
Final paper
22 hours ⏳ (1 week × 22 h)
Home study
39 hours ⏳ (13 week × 3 h)
150 Total Workload Hours
6 ECTS Credits
Course Policies
Academic Integrity
All work submitted must be your own. Plagiarism, cheating, or any form of academic dishonesty will result in disciplinary action according to university policies. When in doubt about citation practices, consult the instructor.
Attendance Policy
Students are expected to adhere to the attendance requirements as outlined in the International University of Sarajevo Study Rules and Regulations. Excessive absences, whether excused or unexcused, may impact academic performance and eligibility for assessment. Mandatory sessions (e.g., labs, workshops) require attendance unless formally exempted. For detailed policies on absences, documentation, and penalties, please refer to the official university regulations.
Technology & AI Policy
Laptops/tablets may be used for note-taking only during lectures. Phones should be silenced and put away during all class sessions. Audio/video recording requires prior permission from the instructor.
Artificial Intelligence (AI) Usage: The use of AI tools (e.g., ChatGPT, Copilot, Gemini) varies by assessment component. Please refer to the AI usage indicator next to each assessment item in the Assessment Methods and Criteria section above. Submitting AI-generated content as your own work, where AI is not explicitly allowed, constitutes an academic integrity violation.
Communication Policy
All course-related communication should occur through official university channels (institutional email or SIS). Emails should include [BUS605] in the subject line.
Academic Quality Assurance Policy
Course Academic Quality Assurance is achieved through Semester Student Survey. At the end of each academic year, the institution of higher education is obliged to evaluate work of the academic staff, or the success of realization of the curricula.
Learning Tips
Be prepared to contribute thoughtfully during class discussions, labs, or collaborative work. Active participation deepens understanding and encourages critical thinking.
Complete assigned readings or prep materials before class. Take notes, highlight key ideas, and jot down questions. Aim to grasp core concepts and their applications—not just facts.
Use course frameworks or methodologies to analyze problems, case studies, or projects. Begin early to allow time for reflection and refinement. Seek feedback to improve your work.
Don’t hesitate to reach out when something is unclear. Use office hours, discussion boards, or peer networks to clarify concepts and stay on track.
Syllabus Last Updated on Mar 03, 2026 | International University of Sarajevo
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Referencing Curricula Print this page
| Course Code | Course Title | Weekly Hours* | ECTS | Weekly Class Schedule | ||||||
| T | P | |||||||||
| BUS605 | Seminar in Managerial Accounting | 3 | 0 | 6 | Monday 17:00 - 19:50 | |||||
| Prerequisite | None | It is a prerequisite to | - | |||||||
| Lecturer | Šejma Aydin | Office Hours / Room / Phone | Monday: 14:00-17:00 Wednesday: 15:00-17:00 |
|||||||
| saydin@ius.edu.ba | ||||||||||
| Assistant | Assistant E-mail | |||||||||
| Course Objectives | This course aims to develop a critical understanding of contemporary issues in managerial accounting, with a focus on theory, research, and practical application through assignments and independent inquiry. | |||||||||
| Textbook | Readings assigned by the instructor for each assignment | |||||||||
| Additional Literature |
|
|||||||||
| Learning Outcomes | After successful completion of the course, the student will be able to: | |||||||||
|
||||||||||
| Teaching Methods | ||||||||||
| Teaching Method Delivery | Face-to-face | Teaching Method Delivery Notes | ||||||||
| WEEK | TOPIC | REFERENCE | ||||||||
| Week 1 | Introduction to Managerial Accounting Research | |||||||||
| Week 2 | Cost Concepts, Cost Behavior, and Cost System Design | |||||||||
| Week 3 | Performance Measurement and Control Systems | |||||||||
| Week 4 | Assignment 1 | |||||||||
| Week 5 | Budgeting and Planning: Traditional and Beyond | |||||||||
| Week 6 | Strategic Management Accounting | |||||||||
| Week 7 | Behavioral and Psychological Aspects of Managerial Accounting | |||||||||
| Week 8 | Incentives, Motivation, and Organizational Behavior | |||||||||
| Week 9 | Environmental, Social, and Governance (ESG) Reporting | |||||||||
| Week 10 | Digitalization, Technology, and the Future of MA | |||||||||
| Week 11 | Assignment 2 | |||||||||
| Week 12 | Research Methods in Managerial Accounting | |||||||||
| Week 13 | Data, Tools, and Analytics in MA Research | |||||||||
| Week 14 | Student Research Proposal Presentations | |||||||||
| Week 15 | Review | |||||||||
| Assessment Methods and Criteria | Evaluation Tool | Quantity | Weight | Alignment with LOs | AI Usage |
| Final Exam | 1 | 40 | 1,2,3,4 | Not Allowed | |
| Semester Evaluation Components | |||||
| Assignments | 2 | 60 | 1,2,3,4 | Not Allowed | |
| *** ECTS Credit Calculation *** | |||||
| Activity | Hours | Weeks | Student Workload Hours | Activity | Hours | Weeks | Student Workload Hours | |||
| Lecture hours | 3 | 13 | 39 | Assignments | 25 | 2 | 50 | |||
| Final paper | 22 | 1 | 22 | Home study | 3 | 13 | 39 | |||
| Total Workload Hours = | 150 | |||||||||
| *T= Teaching, P= Practice | ECTS Credit = | 6 | ||||||||
| Course Academic Quality Assurance: Semester Student Survey | Last Update Date: 27/03/2026 | |||||||||