Management Accounting I

Management Accounting I

Management Accounting I

Module ID number

Module coordinator

Teaching staff

WIW-CON-CON1

Prof. Dr. Volker Lingnau

 

ECTS credits:

Workload:

Duration

Interval

Recommended study term:

9

270

1 term

anual

See: recommended study plan

Courses:

Compulsory courses (P) must be completed. Compulsory optional courses (W)

Comp.

CHW

Contact hours

Self-study hours

Language

Term

credits

 

Concepts and Instruments of Management Accounting

P

4

60

120

DE

WS

6

 

Colloquium to Concepts and Instruments of Management Accounting

P

2

30

60

DE

WS

3

Content:

Lecture Concepts and Instruments of Management Accounting:

 

Structure:

·         Management Accounting - Attempt of a first approach

·         Conceptual principles of Management Accounting

·         Definition elements of Management Accounting

·         Instruments traditionally associated with the supply of information

·         Instruments traditionally associated with support for operational planning and control

·         Instruments traditionally dedicated to supporting strategic-tactical planning and control

·         Incentive systems as an instrument traditionally associated with influencing decisions

·         Ethical implications of Management Accounting

·         Objects of Management Accounting

·         Organization of Management Accounting

·         Management Accounting and related areas

·         Management Acccounting and Digitalization

 

Colloquium to Concepts and Instruments of Management Accounting (WIW-CON-KKL-U-7):

Critical discussion based on the contents of the course “Concepts and Instruments of Management Accounting”.

Competences and targeted learning outcomes:

 

Upon successful completion of the module, students will be able to

·         classify the empirical phenomenon of Management Accounting and to distinguish it from other economic sub-areas,

·         differentiate between the different possibilities of the organizational integration of Management Accounting in the entrepreneurial context,

·         evaluate fundamental concepts of corporate ethics and transfer the concepts presented to the Management Accounting context,

·         distinguish between different Management Accounting concepts,

·         assess the particularities of the German understanding of Management Accounting,

·         select and apply the Management Accounting instruments suitable for solving a problem,

·         critically analyze the suitability of existing Management Accounting systems in operational practice,

·         combine individual Management Accounting elements to form a Management Accounting system.

Recommended or compulsory prerequisites:

Prerequisite for the award of credit points:

Knowledge of the chair’s bachelor courses, in particular cost and revenue accounting

Passing the exam (duration: 240 min), participation in the colloquium

Grading:

Weighting in the overall grading:

The grade is 100% the result of the exam in "Concepts and Instruments of Management Accounting".

See Examination regulations, annex 1

Literature and learning material:

 

Lecture Concepts and Instruments of Management Accounting:

Basic literature: Weber, J. / Schäffer, U. (2016): Einführung in das Controlling. 15th ed., Stuttgart 2016.

For further references see luc.wiwi.uni-kl.de/lehre/master/konzepte-und-instrumente-des-controllings/

 

Exercise Colloquium to Concepts and Instruments of Management Accounting:

Weber, J. / Schäffer, U. (2016): Einführung in das Controlling. 15th ed., Stuttgart 2016.

 

Learning materials and/or other materials:

Lecture slides

The module may be part of the following degree programs:

 

Department of Business Studies and Economics

 

Compulsory

Compulsory optional

elective

BA

BA tQ

IE

 

Degree programs offered by other department (only with cooperation agreement)

 

 

Compulsory

Compulsory optional

elective

 

 

 

 

No access for students in degree programs not mentioned above!

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