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Introduction to management accounting. After attending the course the students shall have an overview over basic concepts, terms and tools of management accounting. Moreover, they shall be able to reflect on intended and unintended outcomes of as well as the influence of the context on management accounting.

Basic instruments of management accounting: traditional costing and activity-based costing; planning, control, and budgeting; fundamentals of performance measurement; introduction to strategic implications of management accounting.

Exercises in methods of management accounting; readings and presentations; in-class discussions.

t.b.a.

Textbook:

Burns, J., Quinn, M., Warren, L., & Oliveira, J. (2013). Management Accounting. London: McGraw-Hill.

Additional readings t.b.a.

Prerequisites: Module RW 2: Internes Rechnungswesen (Introduction to cost accounting) and further four modules from the "Betriebswirtschaftlicher Kernbereich", § 6, 2.

Compulsory participation in introductory meeting