Module Handbook

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Module WIW-CON-CON2-M-7

Management Accounting II (M, 9.0 LP)

Module Identification

Module Number Module Name CP (Effort)
WIW-CON-CON2-M-7 Management Accounting II 9.0 CP (270 h)

Basedata

CP, Effort 9.0 CP = 270 h
Position of the semester 1 Sem. in SuSe
Level [7] Master (Advanced)
Language [DE] German
Module Manager
Lecturers
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

Notice

Passing the written exams in the compulsory subjects Management Accounting Practices I and II (90 min each) and successful participation in a compulsory elective subject. Students can choose between the two seminaristic lectures “Experimental Management Accounting Research” or “Management Reporting”. The prerequisite for successful participation in the two electives (Experimental Management Accounting Research / Management Reporting) is a written elaboration and presentation.

Courses

Type/SWS Course Number Title Choice in
Module-Part
Presence-Time /
Self-Study
SL SL is
required for exa.
PL CP Sem.
2U WIW-CON-CON2-1-K-7
Managerial Accounting Practices I
P 30 h 60 h - - PL1 3.0 SuSe
2U WIW-CON-WON2-2-K-7
Managerial Accounting Practices II
P 30 h 60 h - - PL1 3.0 SuSe
2K WIW-CON-CON2-3-K-7
Seminaristic Lecture Experimental Management Accounting Research
WP 30 h 60 h - - PL2 3.0 SuSe
2K WIW-CON-CON2-4-K-7
Seminaristic Lecture Management Reporting
WP 30 h 60 h - - PL2 3.0 SuSe
  • About [WIW-CON-CON2-1-K-7]: Title: "Managerial Accounting Practices I"; Presence-Time: 30 h; Self-Study: 60 h
  • About [WIW-CON-WON2-2-K-7]: Title: "Managerial Accounting Practices II"; Presence-Time: 30 h; Self-Study: 60 h
  • About [WIW-CON-CON2-3-K-7]: Title: "Seminaristic Lecture Experimental Management Accounting Research"; Presence-Time: 30 h; Self-Study: 60 h
  • About [WIW-CON-CON2-4-K-7]: Title: "Seminaristic Lecture Management Reporting"; Presence-Time: 30 h; Self-Study: 60 h

Examination achievement PL1

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

Examination achievement PL2

  • Form of examination: term paper
  • Examination Frequency: Examination only within the course

Evaluation of grades

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

The overall grade is composed of the results of the exams in Management Accounting I and II and the grade of the chosen elective subject (Experimental Management Accounting Research / Management Reporting).

Contents

The methods and instruments, which were previously processed theoretically in the module "Concepts and Instruments of Management Accounting", are practiced in the application-oriented lectures “Managerial Accounting Practices I” and “Managerial Accounting Practices II” based on specific case studies. In "Managerial Accounting Practices I", instruments are discussed which primarily focus on information supply and decision-making support.
The methods and instruments, which were previously processed theoretically in the module "Concepts and Instruments of Management Accounting", are practiced in the application-oriented lectures “Managerial Accounting Practices I” and “Managerial Accounting Practices II” based on specific case studies. In “Managerial Accounting Practices II”, operative and strategic Management Accounting instruments are discussed and presented as well as instruments of decision-influencing.
Within the scope of the course "Experimental Management Accounting Research", the participants will fundamentally deal with the methodological premises of experimental research, in particular vignette research. With the seminar module "Experimental Management Accounting Research" in the winter term, the obtained knowledge can be applied to experiments with experimental subjects and groups on different topics (e.g., cognitive restrictions, decision-making behavior, motivation and performance output).
In the context of the course “Management Reporting” the participants will deal fundamentally with the tools Microsoft Access and Microsoft Excel frequently used in Management Accounting practice. For this purpose, a practice-relevant case study is elaborated, in which the students produce a meaningful management report as a result.

Competencies / intended learning achievements

Upon successful completion of the module, students will be able to
  • know, differentiate and discuss various traditional Management Accounting instruments on basis of case studies,
  • transfer conceptual Management Accounting knowledge to practical problem solving processes,
  • support entrepreneurial decision-makers with Management Accounting-specific knowledge and apply this expertise in corporate processes,
  • know, use and critically evaluate the various Management Accounting instruments to influence decisions with method-oriented case studies,
  • know and use the various Management Accounting instruments for decision-support and to evaluate them critically with method-oriented case studies on the operative and strategic level,
  • identify Management Accounting interconnections and measures and justify decisions with the Management Accounting instruments.

Literature

  • Weber, J. / Schäffer, U. (2020): Einführung in das Controlling, 16th ed. Stuttgart 2020.
  • Weber, J. / Schäffer, U. / Binder, C. (2016): Einführung in das Controlling: Übungen und Fallstudien mit Lösungen, 3rd ed., Stuttgart 2016.
  • Further literature will be announced in the constituent session.
  • Further materials: PowerPoint presentations, Guest lectures.
  • Weber, J. / Schäffer, U. (2020): Einführung in das Controlling, 16th ed. Stuttgart 2020.
  • Weber, J. / Schäffer, U. / Binder, C. (2016): Einführung in das Controlling: Übungen und Fallstudien mit Lösungen, 3rd ed., Stuttgart 2016.
  • Further literature will be announced in the constituent session.
  • Further materials: PowerPoint presentations, guest lectures.
  • Backhaus, K. / Erichson, B. / Plinke, W. (2018): Multivariate Analysemethoden: Eine anwendungsorientierte Einführung, 15th ed., Berlin et al. 2018..
  • Reiß, S. / Sarris, V. (2012): Experimentelle Psychologie: Von der Theorie zur Praxis, München et al. 2012.
  • Further literature will be announced in the constituent session.
  • Gerths, H. / Hichert, R. (2013): Geschäftsdiagramme mit Excel nach den SUCCESS-Regeln gestalten: Tipps und Tricks für Excel 2003 und 2007/2010, Freiburg 2013.
  • Hichert, R. / Feisst, J. (2017): International Business Communication Standards: Conceptual, perceptual, and semantic design of comprehensible business reports, presentations, and dashboards, Online Publishing 2017.
  • Taschner, A. (2013): Management Reporting, Wiesbaden 2013.
  • Theis, T. (2015): Microsoft Access für Einsteiger: Datenbanken entwerfen und entwickeln: Für Access 2007 bis 2016: Lernen Sie Schritt für Schritt Datenbankentwicklung und -modellierung, Bonn 2015.
  • Tufte, E. R. (2001): The Visual Display of Quantitative Information, 2nd ed., Cheshire 2001.
  • Zelazny, G. (2009): Wie aus Zahlen Bilder werden: Der Weg zur visuellen Kommunikation – Daten überzeugend präsentieren, 6th revised ed., Wiesbaden 2009.
  • Further literature will be announced in the constituent session.

Requirements for attendance (informal)

The contents of the module Management Accounting I are recommended as previous knowledge.

Requirements for attendance (formal)

For industrial engineers, Management Accounting I is obligatory to be able to take part in Management Accounting II.

References to Module / Module Number [WIW-CON-CON2-M-7]

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