Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-CON-CON1-M-7

Management Accounting I (M, 9.0 LP)

Module Identification

Module Number Module Name CP (Effort)
WIW-CON-CON1-M-7 Management Accounting I 9.0 CP (270 h)


CP, Effort 9.0 CP = 270 h
Position of the semester 1 Sem. in WiSe
Level [7] Master (Advanced)
Language [DE] German
Module Manager
Area of study [WIW-CON] Management Accounting and Management Control Systems
Reference course of study [WIW-88.21-SG] M.Sc. Business Studies
Livecycle-State [NORM] Active


Type/SWS Course Number Title Choice in
Presence-Time /
SL SL is
required for exa.
PL CP Sem.
Concepts and Instruments of Management Accounting
P 60 h 120 h - - PL1 6.0 WiSe
Colloquium to Concepts and Instruments of Management Accounting
P 30 h 60 h - - no 3.0 WiSe
  • About [WIW-CON-CON1-K-7]: Title: "Concepts and Instruments of Management Accounting"; Presence-Time: 60 h; Self-Study: 120 h
  • About [WIW-CON-KKL-K-7]: Title: "Colloquium to Concepts and Instruments of Management Accounting"; Presence-Time: 30 h; Self-Study: 60 h
  • About [WIW-CON-KKL-K-7]:
    Regular, active participation in the colloquium is a prerequisite for the award of the 3CP

Examination achievement PL1

  • Form of examination: written exam (Klausur) (180 Min.)
  • Examination Frequency: each semester

Evaluation of grades

The grade of the module examination is also the module grade.

The grade is 100% the result of the exam in "Concepts and Instruments of Management Accounting".


  • 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
Critical discussion based on the contents of the course “Concepts and Instruments of Management Accounting”.

Competencies / intended learning achievements

Upon successful completion of the module, students will be able to
  • classify the empirical phenomenon of Management Accounting and to distinguish it from other economic sub-areas,
  • differentiate between the different possibilities of the organizational integration of Management Accounting in the entrepreneurial context,
  • evaluate fundamental concepts of corporate ethics and transfer the concepts presented to the Management Accounting context,
  • distinguish between different Management Accounting concepts,
  • assess the particularities of the German understanding of Management Accounting,
  • select and apply the Management Accounting instruments suitable for solving a problem,
  • critically analyze the suitability of existing Management Accounting systems in operational practice,
  • combine individual Management Accounting elements to form a Management Accounting system.


Basic literature:

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

For further references see

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


Lecture slides

Requirements for attendance (informal)

Knowledge of the chair’s bachelor courses, in particular cost and revenue accounting

Requirements for attendance (formal)


References to Module / Module Number [WIW-CON-CON1-M-7]

Module-Pool Name
[WIW-CON-MPOOL-7] Field of Specialization: Management Accounting