[ 973GMCCMACK22 ] 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.
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 2022W
Objectives This course aims to:

  • Identify, analyse and apply fields and duties of Managerial Accounting.
  • Analyse and learn to differentiate between strategic and operative Management Accounting and its application.
  • Foster the theoretical discussion and its application in practice.
  • Learn to analyse and evaluate strategic and operative Management Accounting for implementing management control mechanisms.
  • Evaluate leadership and und behavioural Management Accounting.
  • Learn to calculate Management Accounting instruments.
  • Design, implement and apply Management Control Systems and use Management Accounting instruments in alignment with organizational goals.
  • Enable students to develop strategic and operative solutions for practical case study scenarios.

Learning outcomes:

On successful completion of this course, the students will be able to:

  • LO1: Design and implement a business strategy plan analysing the strategic positioning of global companies and their resources for competitive advantage. [cognitive/analytical]
  • LO2: Discuss and evaluate organizational, social and ethical issues relating to management control mechanisms. [cognitive/analytical]
  • LO3: Accurately identify and apply relevant theory within different practical and sector specific contexts. [cognitive/analytical]
  • LO4: Conduct a business analysis with global perspective in strategic and operative management accounting and performance, thereafter, applying decision making, problem solving and leadership skills. [professional/practical skills]
  • LO5: Demonstrate the ability to formulate and present a concise, insightful analysis which exposes issues and solutions logically and coherently. [transferable skills]
Subject Indicative content in the context of channel management in a digital environment includes:

  • Apply Strategic Management Accounting and the decision-making process
  • Analyse the role of Management Accountants
  • Design and apply Management Control Systems
  • Learn to evaluate employee motivation and leadership skills
  • Analyse with theoretical frameworks, e.g., Contingency-, Stakeholder-, Agency theory, Organizational learning
  • Learn to apply Management Accounting instruments: CVP-Analysis, Szenario-Analysis, Break Even Analysis, optimal production, insourcing versus outsourcing,
  • Calculate and evaluate performance measurements, ratios and the Balanced Scorecard
  • Analyse and Evaluate performance measurement systems and action plan designs
  • Develop practical strategic and operative solutions based on case studies
Criteria for evaluation The range of assessment for the points distribution consists of:

  1. Mandatory individual exam points (max. 75 points)
  2. Individual assessment of course participation (max. 7 points)
  3. Voluntary individual and group homework (7 points).
  4. Peer feedback (no points but is part of the course participation assessment)

The ethical code includes, on the one hand, the course exclusion if plagiarism is detected. On the other hand, ethical guidelines are part of the course content regarding governance & responsibilities, management controls and leadership and the organizational alignment.

Methods The learning and teaching strategy is designed to develop knowledge and understanding in both theoretical and practical perspectives. In addition to self-directed learning, the teaching and learning methods include formal lecture and tutorial, use of case studies and seminar exercises.
Language English
Study material Hoque, Z. (2002). Strategic management accounting. Spiro press.

Merchant, K. A., & Van der Stede, W. A. (2017). Management control systems: performance measurement, evaluation and incentives. Pearson education.

Horngren, C. T., Rajan, M. & Datar, S. M. (2015). Cost Accounting, Global Edition. Pearson Education UK.

Braun, T., & Harrison, P. (2012). Managerial Accounting, second international edition. Pearson.

Zimmermann, J.L. (2009) Accounting for Decision Making and Control, eight edition, McGraw-Hill.

Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2-3), 127-168.

Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, organizations and society, 31(6), 529-558.

Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management accounting research, 19(4), 287-300.

Hoque, Z., & James, W. (2000). Linking balanced scorecard measures to size and market factors: impact on organizational performance. Journal of management accounting research, 12(1), 1-17.

(Other materials can be retrieved from Moodle and/or will be announced in class.)

Changing subject? No
Further information none
Earlier variants They also cover the requirements of the curriculum (from - to)
973GMCPMACK19: KS Managerial Accounting (2019W-2022S)
973GMCPMACK10: KS Master Course Managerial Accounting (2010W-2019S)
On-site course
Maximum number of participants 200
Assignment procedure Assignment according to priority