[ 973GMCCMACK22 ] KS Managerial Accounting

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 2023W
Objectives This course aims to:

  • Identify, analyze and apply fields and duties of Managerial Accounting.
  • Analyze and learn to differentiate between strategic and operative Management Accounting and its application.
  • Foster the theoretical discussion and its application in practice.
  • Learn to analyze and evaluate strategic and operative Management Accounting for implementing management control mechanisms.
  • Evaluate leadership and behavioral 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 analyzing 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
  • Analyze the role of Management Accountants
  • Design and apply Management Control Systems
  • Learn to evaluate employee motivation and leadership skills
  • Analyze 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
  • Analyze and Evaluate performance measurement systems and action plan designs
  • Develop practical strategic and operative solutions based on case studies
Criteria for evaluation
  • Students complete theoretical and practical homeworks individually and in groups. These homeworks are designed to learn and practice further the theories from the lectures, to apply frameworks and analytical thinking and practice the evaluation, design and decision-making process in case study scenarios as learned in the lectures. The selection of homework is presented in class and discussed to deepen the understanding of the content and challenges. The assessment results in points for each individual and the whole group [LO1, LO2, LO3, LO4, LO5]
  • There are two exams (mid-term and final exam). The mid-term exam is designed to remember, understand and apply the knowledge learned in the lectures [LO1, LO2, LO3]. It has single choice and open questions. The final exam is designed to test both the theoretical and practical knowledge gained during the lectures. Students have to apply their new skills, analyze and evaluate practical business situations and create and design practical solutions. Plagiarisms is avoided in both exams. For one, the exam is time limited and limited space for answers is available. Secondly, the case studies ask for individually created answers that are not available anywhere, thus plagiarism is not possible. The exams result in individual grades. [LO1, LO2, LO3, LO4, LO5]
  • The final grade is based on both theoretical and practical applied knowledge of students, shown by the homeworks and the two exams. [LO1, LO2, LO3, LO4, LO5]

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.

  • 3 hrs x 7 lectures and Feedback
  • 45 hrs assessment preparation / revision
  • 125 hrs independent study
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 For quality assurance and improvement purposes, please participate in all JKU course evaluations and surveys!
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