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Advanced knowledge in management accounting; profound understanding of strategic management accounting concepts, topics, and tools; advanced understanding of performance measurement and management control frameworks and instruments; understanding management accounting in society, environmental accounting and accounting in not-for-profit organizations; theoretical concepts of understanding management accounting practice.

Strategic management accounting: techniques, management accounting in networks; performance measurement and control: balanced scorecard, levers of control framework, beyond budgeting, management accounting for innovation; management accounting in society: environmental management accounting, corporate governance and risk management, management accounting for not-for-profit organizations.

Integration of lecture and seminar; the course will be given in a loose sequence of lecturing, student presentations, case studies and discussions.

Case discussion, presentation, short essay.

t.b.a.

Passing elective module Management Accounting (Grundlagen), §7 (2) lit.6, or elective module Controlling (Grundlagen) §7 (2) lit. 3.

Due to the high degree of integration of lecture and interactive parts of the course, there will be no clear separation between lecture and proseminar. You should be prepared to regularly attend both lecture and seminar.