[ 973GMCPMACK19 ] KS Managerial Accounting

Es ist eine neuere Version 2023W dieser LV im Curriculum Master's programme Joint Master's Program Global Business - Russia/Italy 2023W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
6 ECTS M1 - Master's programme 1. year Business Administration Dorothea Greiling 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)keine (die Zulassung zum Studium vorausgesetzt)
Original study plan Master's programme Management 2019W
  • Application fields and duties of Managerial Accounting
  • Differences of operative und strategic Management Accountings
  • Theoretical discussion and application in practice
  • Analysis and inclusion of strategic Management Accounting for implementing control mechanisms
  • Leadership and und behavioral Management Accounting
  • Implementation and application of Management Accounting instruments
  • Current developments of Management Accounting
  • Strategic Management Accounting and the decision-making process
  • The role of Management Accountants
  • Management Control Systems
  • Employee motivation and Leadership
  • Contingency-, Stakeholder-, Agency theory, Organizational learning
  • Calculations and the application of Management Accounting instruments: CVP-Analysis, Szenario-Analysis, Break Even Analysis, optimal production, insourcing versus outsourcing,
  • Application of performance measurements, ratios and the Balanced Scorecard
  • Performance measurements evaluation and action plan design
Criteria for evaluation 1. One Mid-Term Exam – 25 Points

2. One Final Exam – 50 Points

3.Four homeworks – ase studies and calculations– 55 Points

4.Three quizzes – 20 Points

Methods Interactive lecture, distance learning Videos, feedback-sessions, Homework, case studies, ad hoc quizzes, Group work
Language English
Study material Readings will be uploaded within KUSSS.
Changing subject? No
Further information For further information please contact astrid.eisner@
Earlier variants They also cover the requirements of the curriculum (from - to)
973GMCPMACK10: KS Master Course Managerial Accounting (2010W-2019S)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority