Course Schedule


Sustainable Management Accounting (Vorlesung)

Dozent/in: Rainer Lueg

wöchentlich | Donnerstag | 14:15 - 15:45 | 03.04.2023 - 07.07.2023 | C 6.316 Seminarraum
Einzeltermin | Mo, 17.07.2023, 10:15 - Mo, 17.07.2023, 11:45 | C 1.209 Seminarraum | Test

Inhalt: Management accounting is a key function in contemporary organizations of any size across all industries and sectors. Management accounting comprises different theoretical schools, models, and practical tools. These help organizations in scanning their environment, planning, decision making, target setting, measuring goal achievement, managing performance, aligning stakeholder interests, and learning. Thereby, management accounting supports organizations in achieving their goals, implementing their strategies, enacting their business models, and sustaining their existence in the long-term. Accounting represents an international language used by organizations to communicate many of their actions, and thereby forms a prerequisite for graduates to handle most organizational practices. The course focuses on the following topics (not exhaustive): • Advanced approaches to costing and sustainability accounting (e.g., Activity-based costing) • Planning and control • Decentralized control • Incentives and motivation