Foundations of financial and management accounting

The purpose of financial accounting and reporting, the difference between financial and management accounting
Main financial statements
Annual report
Measurement of financial instruments
Equity, statement of changes in owner's equity, comprehensive income statement
Cash flow statement
Analysis of financial statements
Valuation of company
Introduction to management accounting and managerial decision-making
Relevant costs and revenues for decision-making
Cost-volume-profit analysis
Full costing
Budgeting and control
Evaluation of business decisions
Contingency model of management accounting

Slapničar, Moerec – prosojnice in vaje (slides and exercises)
Izbrani slovenski in mednarodni računovodski standardi (selected Slovenian and International Accounting Standards)
Čadež Simon: Temelji poslovodnega računovodstva. Skripta.
Čadež Simon, Guilding Chris (2008): An exploratory investigation of an integrated model of strategic management accounting. Accounting, Organizations and Society, 33, 836-863.

A student understands main financial statements, is able to analyze financial statements, is able to use accounting and non-accounting information for valuation purposes and can evaluate business decisions with the use of relevant accounting information.

Students understand the role of accounting information for investors
Students understand the fundamentals of financial and management accounting
Students can read and analyse financial statements
Students can value a firm
Students can solve business problems with the use of management accounting information

Lectures, exercises and a work-shop.

Written exam
Two assignements

ČADEŽ, Simon, GUILDING, Chris. Strategy, strategic management accounting and performance : a configurational analysis. Industrial management + data systems, ISSN 0263-5577, 2012, iss. 3, vol. 112, str. 484-501. [COBISS-SI-ID 20569318]
ČADEŽ, Simon, CZERNY, Albert. Carbon management strategies in manufacturing companies. Journal for East European management studies, ISSN 0949-6181, 2010, vol. 15, no. 4, str. 348-360, tabele, graf. prikazi. [COBISS-SI-ID 19709414]
ČADEŽ, Simon, GUILDING, Chris. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, ISSN 0361-3682. [Print ed.], Oct./Nov. 2008, vol. 33, no. 7/8, str. 836-863. [COBISS-SI-ID 17734118]
ČADEŽ, Simon, GUILDING, Chris. Benchmarking the incidence of strategic management accounting in Slovenia. Journal of accounting & organisational change, ISSN 1832-5912, 2007, vol. 3, no. 2, str. 126-146. [COBISS-SI-ID 17223910]

LIČEN, Mina, HARTMANN, Frank, REPOVŠ, Grega, SLAPNIČAR, Sergeja. The impact of social pressure and monetary incentive on cognitive control. Frontiers in psychology. Feb. 2016, vol. 7, art. 93, 16 str. ISSN 1664-1078. [COBISS-SI-ID 22967014]
OBLAK, Karla, LIČEN, Mina, SLAPNIČAR, Sergeja. The role of cognitive frames in combined decisions about risk and effort. Management accounting research. Jun. 2018, vol. 39, str. 35-46. ISSN 1044-5005. [COBISS-SI-ID 24003558]
LIČEN, Mina. Long-term auditor-client relationships : conscious misjudgements or unconscious biases?. Economic and business review. 2020, vol. 22, no. 1, str. 37-67, 154, ilustr. ISSN 1580-0466. [COBISS-SI-ID 22705411]
SLAPNIČAR, Sergeja, LIČEN, Mina, HARTMANN, Frank, SLANA OZIMIČ, Anka, REPOVŠ, Grega. Management accountants' empathy and their violation of fiduciary duties : a replication and extension study using fMRI. Behavioral research in accounting. 2021, vol. 33, no. 1, str. 21-42, ilustr. ISSN 1050-4753. [COBISS-SI-ID 48110339]
SLAPNIČAR, Sergeja, OBLAK, Karla, LIČEN, Mina. The moderating effect of achievement motive on performance feedback in choices of challenging tasks. Journal of management accounting research. [in press] 2021. ISSN 1049-2127. [COBISS-SI-ID 73946883]
LIČEN, Mina, SLAPNIČAR, Sergeja. Can process accountability mitigate myopic biases? : an experimental analysis. Journal of management control. 2022, vol. 33, str. 1-26. ISSN 2191-4761. [COBISS-SI-ID 91692547]