Con M3: Management Accounting and Control

Classification

  • Course for Master students
  • The course is credited for the module WIWI-M-23003-{AC / MA}, either for Accounting (AC) or Management (MA).
  • Course in English language

Contents

  • Introduction
  • Results Controls
  • Action Controls, Personnel Controls, and Cultural Controls
  • Financial Responsibility Centers
  • Planning and Budgeting
  • Budgeting and Target Setting
  • Performance Evaluation
  • Integrative Cases

Examination

  • Successful participation in the course is associated with the acquisition of 5 credit points for the module WIWI-M-23003-{AC or MA}
  • This is a course consisting of several components (written exam and case studies). Each part must be passed for successful participation.

Scope

  • 3 SWS
  • Three-hour lecture with integrated exercise (Prof. Gillenkirch + research assistant)

Materials

  • Lecture materials will be made available in StudIP
  • The course is based on the textbook Management Control Systems by Merchant and Van der Stede (3rd edition). A sufficient number of copies of the book will be made available in the library in good time for the course.

Contact person