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: 180 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. (2022): Einführung in das Controlling. 17^th ed., Stuttgart 2022.

For further references see
https://luc.wiwi.uni-kl.de/studium/master/controlling-i/konzepte-und-instrumente-des-controllings/

Exercise Colloquium to Concepts and Instruments of Management Accounting:

Weber, J. / Schäffer, U. (2022): Einführung in das Controlling. 17^th ed., Stuttgart 2022.

Learning materials and/or other materials:

Lecture slides

The module may be part of the following degree programs:

Department of Business Studies and Economics

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

No access for students in degree programs not mentioned above!