LFU:online

After successfully concluding the course, students will have gained advanced knowledge of contemporary management accounting informed by an international perspective, know performance measurement frameworks, have an overview over instruments of strategic management accounting, and will be able to discuss specifics of management accounting in for-profit and -not-for-profit organisations.

Performance measurement systems; strategic issues in management accounting (e.g., accounting in networks, accounting for innovation, accounting and sustainability); management accounting in hospitals; management accounting and performance measurement in not-for profit contexts.

Lecture input; in-class discussions; in-class groupwork; student presentations; written assignments.

Written assignments, presentations.

There is no comprehensive textbook. Specific literature for each session will be announced. As preparation, you may revisit chapter 1 of

Merchant, K. A., & Van der Stede, W. A. (2012). Management control systems: Performance measurement, evaluation and incentives (3rd ed.). Harlow: Prentice Hall.

See curriculum.

As this is an interactive course design, presence in class is mandatory.