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Introduction to management accounting. After attending the lecture 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.

Lecture with discussion

Written exam 75 minutes comprising contents of the whole module (lecture and proseminars 433 421 or 433 422).

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.

Regular participation in the lecture is strongly recommended as some of the topics from the lecture are not dealt with in the PS.