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Controlling, Group A

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
Course type
BSc Course
Weekly Hours
HS 2019
Prof. Dr. Marko Reimer
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 management accountants within the ranges information supply, planning and control. The students learn what management accounting and control is and what management accountants do. On this basis the most important management accounting instruments like performance indicators, transfer pricing and budgeting will be introduced. Furthermore, the students should understand the uses and limitations of these instruments.
Date Time
Thursday, 31.10.2019 08:00 - 11:15
Tuesday, 05.11.2019 08:00 - 11:15
Tuesday, 12.11.2019 08:00 - 11:15
Thursday, 21.11.2019 08:00 - 11:15
Tuesday, 26.11.2019 08:00 - 11:15
Thursday, 05.12.2019 08:00 - 11:15
Monday, 16.12.2019 13:00 - 16:00
Application of theoretical foundations of Controlling
Main readings: Weber, J./Schäffer, U. (2008): Introduction to Controlling, Schäffer-Poeschel: Stuttgart. Horngren, Ch.T.; Sundem, G.L.; Stratton, W.O.; Burgstahler, D.; Schatzberg, J. (2014): Introduction to Management Accounting, 16th edition (Global Edition), Pearson: Essex. Merchant, Kenneth A.; Van der Stede, W. A. (2012): Management Control Systems, Pearson: Essex.Bhimani, A.; Horngren, Ch.T.; Datar, S. M.; Rajan, M. (2015): Management and Cost Accounting, Pearson: Harlow.
(interactive) lecture, case studies as team assignments, independent studies
Exam (55%), In-class Cases (45%)
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