LFU:online

Institut für Rechnungswesen, Steuerlehre und Wirtschaftsprüfung Institut für Rechnungswesen, Steuerlehre und Wirtschaftsprüfung

Univ.-Prof. Dr. Albrecht Becker Univ.-Prof. Dr. Albrecht Becker, +43 512 507 71410

406250

VO Management-Accounting

VO 2

5

wöch.

jährlich

Englisch

The objective of the lecture is to reinforce students' knowledge and understanding of the management accounting, management control and performance management process. At the end of the lecture, students should be able to explain the objectives and characteristics of various tools and instruments commonly used for management accounting and control as well as performance management; assess the relevance of these tools for managing corporations and business units; and understand how financial and non-financial information may affect behavior and decision-making in organizations.

Foundations and tools of management accounting & control and performance management

Lecture and discussion; lecture also includes presentations of readings by students.

Written exam, 90 minutes, comprising the topics of the whole module

Basic reading: Bhimani, A., Horngren, C.T., Datar, S.M. & Foster, G. (2007). Management and cost accounting (4th ed.). Harlow: Prentice-Hall. Additional readings will be announced

Beginn: siehe Termine