Management Accounting II

Management Accounting II

Module ID number

Module coordinator

Teaching staff

WIW-CON-CON2

Prof. Dr. Volker Lingnau

Dr. Ulrich Koffler, Dr. Florian Fuchs; Christina Betzhold, M.Sc.

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

Managerial Accounting Practices I

P

2

30

60

DE

SS

3

Managerial Accounting Practices II

P

2

30

60

DE

SS

3

Seminaristic Lecture Experimental Management Accounting Research

W

2

30

60

DE

SS

3

Seminaristic Lecture Management Reporting

W

2

30

60

DE

SS

3

Content:

Exercise Managerial Accounting Practices I:

The methods and instruments, which were previously processed theoretically in the module "Concepts and Instruments of Management Accounting", are practiced in the application-oriented lectures “Managerial Accounting Practices I” and “Managerial Accounting Practices II” based on specific case studies. In "Managerial Accounting Practices I", instruments are discussed which primarily focus on information supply and decision-making support.

Exercise Managerial Accounting Practices II:

The methods and instruments, which were previously processed theoretically in the module "Concepts and Instruments of Management Accounting", are practiced in the application-oriented lectures “Managerial Accounting Practices I” and “Managerial Accounting Practices II” based on specific case studies. In “Managerial Accounting Practices II”, operative and strategic Management Accounting instruments are discussed and presented as well as instruments of decision-influencing.

Seminaristic Lecture Experimental Management Accounting Research:

Within the scope of the course "Experimental Management Accounting Research", the participants will fundamentally deal with the methodological premises of experimental research, in particular vignette research. With the seminar module "Experimental Management Accounting Research" in the winter term, the obtained knowledge can be applied to experiments with experimental subjects and groups on different topics (e.g., cognitive restrictions, decision-making behavior, motivation and performance output).

Seminaristic Lecture Management Reporting:

In the context of the course “Management Reporting” the participants will deal fundamentally with the tools Microsoft Access and Microsoft Excel frequently used in Management Accounting practice. For this purpose, a practice-relevant case study is elaborated, in which the students produce a meaningful management report as a result.

Competences and targeted learning outcomes:

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

·  know, differentiate and discuss various traditional Management Accounting instruments on basis of case studies,

·  transfer conceptual Management Accounting knowledge to practical problem solving processes,

·  support entrepreneurial decision-makers with Management Accounting-specific knowledge and apply this expertise in corporate processes,

·  know, use and critically evaluate the various Management Accounting instruments to influence decisions with method-oriented case studies,

·  know and use the various Management Accounting instruments for decision-support and to evaluate them critically with method-oriented case studies on the operative and strategic level,

·  identify Management Accounting interconnections and measures and justify decisions with the Management Accounting instruments.

Recommended or compulsory prerequisites:

Prerequisite for the award of credit points:

The contents of the module Management Accounting I are recommended as previous knowledge. For industrial engineers, Management Accounting I is obligatory to be able to take part in Management Accounting II.

Passing the written exams in the compulsory subjects Management Accounting Practices I and II (90 min each) and successful participation in a compulsory elective subject. Students can choose between the two seminaristic lectures “Experimental Management Accounting Research” or “Management Reporting”. The prerequisite for successful participation in the two electives (Experimental Management Accounting Research / Management Reporting) is a written elaboration and presentation.

Grading:

Weighting in the overall grading:

The overall grade is composed of the results of the exams in Management Accounting I and II and the grade of the chosen elective subject (Experimental Management Accounting Research / Management Reporting).

See Examination regulations, annex 1

Literature and learning material:

Exercise Managerial Accounting Practices I:

·  Weber, J. / Schäffer, U. (2020): Einführung in das Controlling, 16^th ed. Stuttgart 2020.

·  Weber, J. / Schäffer, U. / Binder, C. (2020): Einführung in das Controlling: Übungen und Fallstudien mit Lösungen, 4^th ed., Stuttgart 2020.

·  Further literature will be announced in the constituent session.

·  Further materials: PowerPoint presentations, Guest lectures.

Exercise Managerial Accounting Practices II:

·  Weber, J. / Schäffer, U. (2020): Einführung in das Controlling, 1^6th ed., Stuttgart 2020.

·  Weber, J. / Schäffer, U. / Binder, C. (2020): Einführung in das Controlling: Übungen und Fallstudien mit Lösungen, 4^th ed., Stuttgart 2020.

·  Further literature will be announced in the constituent session.

·  Further materials: PowerPoint presentations, Guest lectures.

Seminaristic Lecture Experimental Management Accounting Research:

·  Backhaus, K. et al. (2018): Multivariate Analysemethoden: Eine anwendungsorientierte Einführung, 15^th ed., Berlin et al. 2018.

·  Reiß, S. / Sarris, V. (2012): Experimentelle Psychologie: Von der Theorie zur Praxis, München et al. 2012.

·  Further literature will be announced in the constituent session.

Seminaristic Lecture Management Reporting:

·  Gerths, H. / Hichert, R. (2013): Geschäftsdiagramme mit Excel nach den SUCCESS-Regeln gestalten: Tipps und Tricks für Excel 2003 und 2007/2010, Freiburg 2013.

·  Hichert, R. / Feisst, J. (2017): International Business Communication Standards: Conceptual, perceptual, and semantic design of comprehensible business reports, presentations, and dashboards, Online Publishing 2017.

·  Taschner, A. (2013): Management Reporting, Wiesbaden 2013.

·  Theis, T. (2015): Microsoft Access für Einsteiger: Datenbanken entwerfen und entwickeln: Für Access 2007 bis 2016: Lernen Sie Schritt für Schritt Datenbankentwicklung und -modellierung, Bonn 2015.

·  Tufte, E. R. (2001): The Visual Display of Quantitative Information, 2^nd ed., Cheshire 2001.

·  Zelazny, G. (2009): Wie aus Zahlen Bilder werden: Der Weg zur visuellen Kommunikation – Daten überzeugend präsentieren, 6^th revised ed., Wiesbaden 2009.

·  Further literature will be announced in the constituent session.

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!