Behavioral Management Accounting

Key Info

Basic Information

Studypath:
Master in Business Administration
Semester:
2
Course Type:
Lecture
Language:
English
Cycle:
Irregular
Scheduling:
Entire semester
Course Units:
4.0
Credits:
5.0
Course Limit:
24
Erasmus Capacity:
2
Compulsory Attendance:
No

Lecturer

  • Univ.-Prof. Dr.rer.pol. Peter Letmathe

The following details taken from the examination regulations MSBWL/13, SMPO 6. Änderungsordnung (zum WS 2018/19) (08.02.2019) are for information purposes only and not legally binding. For legally binding information, please refer to the corresponding official examination regulations of the program Master in Business Administration.

Syllabus

• Self controlling
• Working processes
• Emotional regulation at the workplace
• Leadership and controlling
• Performance measurement
• Learning and motivation
• Incentive systems
• Coordination of individual behavior
• Coordination of group behavior
• Cognition and Learning
• Knowledge transfer and sabotage
• Process management
• Controlling on the organizational level

Objectives

Based on „Buchführung und Internes Rechnungswesen“ we focus on behavioral aspects of management accounting.

Learning objectives:
• Ethical and social aspects of management accounting and corporate decision making
• Reflection of methods and measurement models in management accounting
• Measurement and inclusion of behavioral aspects into management accounting
• Critical discussion of methods, articles and case studies

The course enables students to acquire the following competencies

• Combination of existing technical knowledge and abilities with issues of business administration to solve complex business problems
• Research-based problem solving
• Critical thinking in business contexts
• Social and ethical behavior
• Communication abilities to present solutions for complex business problems

Prerequisites

No formal requirement. However, the course requires basic knowledge of financial and management accounting.



Examination

Colloquium (50%, graded), Examination (50%, graded, 60min.)

Further Information

No information available in English at the moment.

Literature

No information available in English at the moment.