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Controlling, Group B

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 2021
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 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.
Date Time
Thursday, 28.10.2021 11:30 - 15:15
Wednesday, 03.11.2021 11:30 - 15:15
Tuesday, 09.11.2021 09:45 - 11:15
Tuesday, 09.11.2021 13:45 - 15:15
Tuesday, 16.11.2021 08:00 - 09:30
Tuesday, 16.11.2021 13:45 - 15:15
Tuesday, 23.11.2021 09:45 - 11:15
Tuesday, 23.11.2021 09:45 - 11:15
Tuesday, 30.11.2021 13:45 - 15:15
Wednesday, 01.12.2021 11:30 - 15:15
Friday, 17.12.2021 14:00 - 17:00
Application of theoretical foundations of Controlling
Readings will be provided in class. Basic textbooks on course topics:Hartmann, F.; Kraus, K.; Nilsson, G.; Anthony, R.; Govindarajan, V. (2020):Management Control Systems, McGraw-Hill: London.Merchant, K.A.; van der Stede, W.A. (2017). Management Control Systems: Performance Measurement, Evaluation and Incentives, Pearson: Harlow.Bhimani, A.; Horngren, Ch.T.; Datar, S. M.; Rajan, M. (2019):Management and Cost Accounting, Pearson: Harlow.
(interactive) lecture, case studies as team assignments, independent studies
Exam (66.67%), In-class Cases (Group work,33.33%)
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