| Detailed information | 
                    
                                        
                      | Pre-requisites | 
                      (*)keine (die Zulassung zum Studium vorausgesetzt)
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                      | Original study plan | 
                      Master's programme Management 2019W | 
                    
                      
                    
                      | Objectives | 
                      - 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
 
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                      | Subject | 
                      - 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
 
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                      | 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
 
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                      | Methods | 
                      Interactive lecture, distance learning
Videos, feedback-sessions, 
Homework, case studies, ad hoc quizzes, 
Group work
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                      | Language | 
                      English | 
                    
                      
                    
                      | Study material | 
                      Readings will be uploaded within KUSSS.
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                      | Changing subject? | 
                      No | 
                    
                                        
                      | Further information | 
                      For further information please contact astrid.eisner@ jku.at
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                      | Earlier variants | 
                      They also cover the requirements of the curriculum (from - to) 973GMCPMACK10: KS Master Course Managerial Accounting (2010W-2019S)
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