Online Course Guide of WHU –

Find all modules and courses of our degree programs.

Please use the filters below to select the term (spring or fall) as well as the respective program (BSc, MSc, MBA, Exchange, Doctoral) of your choice for an overview of all modules offered at WHU. The courses are listed under the modules. Please click on a module to see which courses are part of it. If you would like to find out more about a certain course, click on the name of the course to see detail information. The location of the lecture will be revealed after your course registration on myWHUstudies.

Spring term counts from January - August, fall term counts from September - December.

Important for Exchange Students: As the Full-Time and Part-Time MBA Programs utilize a modular course structure, the dates on which students begin and end the exchange are flexible. Please find here a chronological overview of the preliminary course offering for Fall and Spring.

Fall 2022  ›  Bachelor of Science in International Business Administration  ›  3rd Semester  ›  Management Accounting & Control

Controlling, Group C

The students should develop a basic understanding of management accounting and controlling principles and the roles and associated tasks of management accountants/controllers. They should grasp how controllers contribute to the strategy process as well as execution of change initiatives. The students should also take away how members of the finance function can serve as critical counterparts to line managers. Lessons learned will also include the application and appropriateness of important management accounting instruments like performance indicators, balanced scorecards, transfer pricing, and budgeting.

Course Code:
Prof. Dr. Marko Reimer
Course Type:
BSc Course
Week Hours:
Fall 2022
(Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.)
This course creates a basic understanding of management accounting and control and tasks of controllers within the ranges information supply, planning and control. The students learn what management control is and what controllers do. On this basis, important management accounting and control instruments, like performance indicators, transfer pricing, budgeting, and frameworks of strategic planning will be introduced. Furthermore, the students should learn to understand the uses and limitations of these instruments.
Thursday, 03/11/2022
08:00 AM till 11:15 AM
Thursday, 10/11/2022
11:30 AM till 03:15 PM
Thursday, 17/11/2022
08:00 AM till 11:15 AM
Thursday, 24/11/2022
08:00 AM till 11:15 AM
Wednesday, 30/11/2022
11:30 AM till 03:15 PM
Thursday, 08/12/2022
11:30 AM till 03:15 PM
Application of theoretical foundations of Controlling
(interactive) lecture, readings, independent studies
Written exam