Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Course WIW-CON-CON1-K-7

Concepts and Instruments of Management Accounting (4K, 6.0 LP)

Course Type

SWS Type Course Form CP (Effort) Presence-Time / Self-Study
4 K 6.0 CP 60 h 120 h
(4K) 6.0 CP 60 h 120 h


CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in WiSe
Level [7] Master (Advanced)
Language [DE] German
Area of study [WIW-CON] Management Accounting and Management Control Systems
Livecycle-State [NORM] Active


  • Management Accounting - Attempt of a first approach
  • Conceptual principles of Management Accounting
  • Definition elements of Management Accounting
  • Instruments traditionally associated with the supply of information
  • Instruments traditionally associated with support for operational planning and control
  • Instruments traditionally dedicated to supporting strategic-tactical planning and control
  • Incentive systems as an instrument traditionally associated with influencing decisions
  • Ethical implications of Management Accounting
  • Objects of Management Accounting
  • Organization of Management Accounting
  • Management Accounting and related areas
  • Management Acccounting and Digitalization


Basic literature:

Weber, J. / Schäffer, U. (2020): Einführung in das Controlling, 16. Auflage, Stuttgart 2020.

For further references see

Requirements for attendance (informal)


Requirements for attendance (formal)


References to Course [WIW-CON-CON1-K-7]

Module Name Context
[WIW-CON-CON1-M-7] Management Accounting I P: Obligatory 4K, 6.0 LP