Cost Accounting (Rechnungswesen 2: Internes Rechnungswesen; in German)
The management accounting team holds the module leadership for the module cost accounting which provides the basics of cost accounting. After finishing this module, students will know the different methods of costing and cost analysis and will be able to apply and evaluate them. Moreover, they will be aware of the relations of cost accounting with other functional areas of managing and will be able to critically reflect on these relations. The module comprises a lecture (4 ECTS credits) and a proseminar (turorial, 3.5 ECTS credits). The proseminar provides the opportunity to train costing skills in close coordination with the lecture.
Management Accounting (third year specialization)
Die SBWL Management Accounting bietet eine Einführung in das System des Management Accounting (Grundlagenmodul) sowie eine vertiefte Auseinandersetzung mit seinen aktuellen Entwicklungen (Vertiefungsmodul).
Das Grundlagenmodul gibt einen einführenden Überblick über das Management Accounting mit einem Schwerpunkt auf das Cost Accounting. Wir führen insbesondere in die angelsächsisch geprägten und international weit verbreiteten Methoden des Cost Accounting (job costing, activity-based costing/management, strategic cost management etc.) ein und diskutieren Anwendungsbedingungen und Konsequenzen. Ein weiterer Teil des Moduls widmet sich den Aspekten des Performance Measurement und der Budgetierung.
The specialization in management accounting comprises an introduction to the system of management accounting (basic module) and an advanced discussion of current developments in the field of management accounting (intermediate module).
The basic module provides an introduction to management accounting, with a particular emphasis on cost accounting. We specifically introduce the standard methods of the internationally dominating Anglo-Saxon tradition of cost accounting (e.g., job costing, activity-based costing/management, strategic cost management) and discuss their conditions and consequences. A further part of the module deals with performance measurement and budgeting.
The intermediate module builds on the successful passing of the basic module in management accounting. However, also students who studied the basic module in Controlling are eligible for the course. In the intermediate module, we discuss current developments of management accounting. On the one hand, we will discuss strategic management accounting, e.g., management accounting’s role in innovation processes or in networks. On the other hand, we will see how management accounting works beyond its traditional domain of business organizations, e.g., in not-for-profit organizations or in supporting ecological and social sustainability.
In the Master programme in Accounting, Auditing & Taxation we participate in the modules Management Accounting and Management Control across Industries. In the latter, we contribute the part on management control in hospitals and healthcare. Moreover, we are teaching the module on Interdisciplinary Perspectives on Accounting. This elective module is open for students from all Master Programmes. It builds on the intermediate module in the Bachelor programme and provides an introduction to social studies in accounting.
We contribute to the PhD programme the module on methodology. This is a basic module providing beginners of the programme with a profound overview over the different methodological approaches to business and management research.
Each winter term, we are hosting the PhD Research Seminar in accounting. It is closely connected to the Research Centre Accounting Theory & Research’s research seminar where established international accounting researchers present their research on a regular basis. The accompanying PhD Research Seminar provides a profound and up-to-date overview over the research landscape in accounting.