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.

Spring 2021  ›  Bachelor of Science  ›  Bachelor of Science - 6th Semester  ›  Seminar

Seminar: Case Studies in Management Accounting and Control

Course Code:
Prof. Dr. Marko Reimer
Course Type:
BSc Course
Week Hours:
Spring 2021
(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.)
The goal of this seminar is to showcase the complexities of managerial decision problems and to highlight the potential value of strategic management accounting tools in such situations. Students will be faced with questions such as “Which of the firm’s products are not profitable and what should the CEO do about it?” or “Under what conditions should the firm invest in new production facilities?” To provide answers to these questions, students will put strategic analyses as well as management accounting tools such as activity-based costing, discounted cash flow approaches and balanced scorecards into practice. They will learn about the value of management accounting information for strategic decision-making and how to present their findings.

The students will work independently on case studies in order to apply management accounting instruments to real-life business problems. They will hand in a written solution and present their findings and recommendations in simulated board meetings.

This seminar is limited to 24 participants.

Thursday, 21/01/2021
08:00 AM till 11:15 AM
Tuesday, 09/02/2021
01:30 PM till 06:30 PM
Wednesday, 10/02/2021
08:00 AM till 11:15 AM
Tuesday, 16/02/2021
01:30 PM till 06:30 PM
Thursday, 11/03/2021
08:00 AM till 06:30 PM
Sensitivity towards the applicabilty of instruments of management accounting
Weber, J./Schäffer, U.: Einführung in das Controlling, 15th edition, Stuttgart 2016.
Bhimani, A. et al.: Management and cost accounting, revised 5th edition, Harlow 2015.

Secondary literature will be announced in class for each case study.

Case studies
Case Studies (50%), Presentations (50%)
Prior knowledge of cost accounting and management control