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Root number
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103181 |
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Semester
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FS2025 |
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Type of course
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Lecture |
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Allocation to subject
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Business Administration |
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Type of exam
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Written exam |
| Title |
Strategic Management Accounting |
| Description |
The course treats management accounting instruments designed to develop, implement and control strategies. The course addresses the design of these instruments from a theoretical and an empirical perspective. Related to the environment-system fit of strategic management accounting, the course treats industry and competitive analyses and ways to identify chances and risks in the business environment. Related to the intra-system fit of strategic management accounting, the course includes instruments designed to make strategic decisions and judgments like, e.g., the BCG-Matrix and its link to financing decisions or target costing. The course also treats methods and instruments of monitoring and controlling strategies such as the balanced scorecard and value-based management. Finally, the course addresses the main perspectives and central arguments in the discussion about a company’s CSR engagement and how sustainability may drive long-term profits. |
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ILIAS-Link (Learning resource for course)
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Registrations are transmitted from CTS to ILIAS (no admission in ILIAS possible).
ILIAS
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Link to another web site
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| Lecturers |
Prof. Dr.
Markus Christopher Arnold, Institute for Accounting and Controlling, Managerial Accounting ✉
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ECTS
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4.5 |
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Recognition as optional course possible
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No |
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Grading
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1 to 6 |
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| Dates |
Tuesday 15:15-18:00 Weekly
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Tuesday 27/5/2025 15:15-16:15
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Monday 8/9/2025 16:00-17:30
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| Rooms |
Seminarraum 111, Engehalde, E8
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| External rooms |
H4 105
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| Students please consult the detailed view for complete information on dates, rooms and planned podcasts. |