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Seminar: Case Studies in Management Accounting and Control

Course code
Course type
BSc Course
Weekly Hours
FS 2020
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.

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.

Date Time
Thursday, 23.01.2020 09:45 - 13:00
Tuesday, 04.02.2020 13:30 - 18:30
Thursday, 20.02.2020 13:45 - 18:45
Wednesday, 04.03.2020 13:30 - 17:30
Thursday, 12.03.2020 08:00 - 18:30
Thursday, 12.03.2020 08:00 - 18:30
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%)
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