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| Detailinformationen |
| Anmeldevoraussetzungen |
(*)VL Financial Accounting and Sustainability Accounting
IK Financial Accounting and Sustainability Accounting
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| Quellcurriculum |
Masterstudium Sustainability and Plastics Management (SPM) 2025W |
| Lernergebnisse |
Kompetenzen |
| (*)Students possess the ability to craft and execute strategic business plans, leveraging global insights and management accounting to drive competitive advantage and informed decision-making. They demonstrate a keen analytical acumen, ethical consideration, and the capacity to communicate complex solutions effectively, ensuring corporate accountability and strategic coherence.
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| Fertigkeiten |
Kenntnisse |
(*)- LO1: Knowledge of strategic business plan design and implementation, including analysis of global companies' strategic positioning and resource allocation for competitive advantage. [cognitive/analytical]
- LO2: Understanding of organizational, social, and ethical issues in management control mechanisms. [cognitive/analytical]
- LO3: Familiarity with relevant theories and their application to different practical and sector-specific contexts. [cognitive/analytical]
- LO4: Skills in conducting global business analysis, strategic and operative management accounting, and performance evaluation, along with decision-making, problem-solving, and leadership. [professional/practical skills]
- LO5: Ability to effectively formulate and present concise, insightful analyses that logically and coherently highlight issues and solutions. [transferable skills]
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(*)- LO1: Knowledge of strategic business plan design and implementation, including analysis of global companies' strategic positioning and resource allocation for competitive advantage. [cognitive/analytical]
- LO2: Understanding of organizational, social, and ethical issues in management control mechanisms. [cognitive/analytical]
- LO3: Familiarity with relevant theories and their application to different practical and sector-specific contexts. [cognitive/analytical]
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| Beurteilungskriterien |
(*)50% - Homework, in-class work and participation in class discussions
50% - Exam
Homework:
You have one homework assignment for every class meeting. You must complete the homework and bring two copies to class with them. You must give one copy to the instructor and keep one for yourself to use in class discussion. You should refer to the teaching schedule. There you will find a list of the problems and the dates they are to be completed and turned in. For example, a problem from chapter 4 is due on 14 October and 21 October. The instructor prefers that you prepare the homework on a computer and print copies. If you do not bring two copies, you will keep a copy and you will not get credit for completing the assignment.
The instructor will grade the homework as “accepted” or “not accepted” based on your effort, not the accuracy of your answer. Therefore, if you try to answer the problem, you should have your homework “accepted.”
If you will not be attending class, you must send the homework to the instructor by email attachment before class. Homework is required whether you attend class or not.
Solutions to homework, and in-class work, will be available on KUSSSS after we have completed the chapter.
In-class work:
You will be working on textbook problems during class. You are expected to complete the problems in the time the instructor allows. The instructor will ask for volunteers and also may ask you to offer your solution even if you did not volunteer. Participation in these discussions is very important as a part of your course grade.
Participation will be graded as follows:
To earn a ‘1’ students must attend class regularly and frequently volunteer answers for in-class work and homework and ask questions.
To earn a ‘2’ students must attend class regularly and occasionally volunteer answers for in-class work and homework and ask questions.
To earn a ‘3’ or lower students attend class but very infrequently volunteer answers for in-class work and homework and ask questions.
Exam:
Your exam will consist of two problems similar to the problems you will do for homework and in-class. You will have two hours. The exam will be closed book.
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| Abhaltungssprache |
Englisch |
| Literatur |
(*)J. L. Zimmerman, Accounting for Decision Making and Control, 8th edition, McGraw-Hill
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| Lehrinhalte wechselnd? |
Nein |
| Sonstige Informationen |
(*)The goal for this course is to help you understand how accounting information can help you to do your job better and can affect what your company does every day.
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| Äquivalenzen |
(*)WKMPMSEMAAC: SE Managerial Accounting for Engineers (3 ECTS)
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