First, the students learn the conceptual basics of the most common management accounting theories. Psychological basics of problem solving are part of the lecture as well as the intensive discussion of a multitude of common instruments of management accounting. In addition to German cost accounting, international and modern value-oriented instruments and methods of management accounting are covered. Students will learn about the possibilities and limitations of various instruments of management accounting, which are used both in the context of decision support and in the context of behavior control, and will critically classify them.

The management support function of management accounting is differentiated in such a way that management accounting provides the respective manager with knowledge both to support his own decisions and to influence other managers' decisions. Accordingly, the course focuses on the use and design of management accounting and management control systems for decision support as well as for influencing decisions and behavior.