Cases in Management Accounting

After completing the module, students will be able to demonstrate practical applications of key management accounting instruments using selected case studies from practice. They will be able to adapt the management accounting instruments to specific use cases and know which practical problems can arise. Students are also able to solve unstructured problems and derive unnamed problems in a structured manner. In addition, students are able to independently develop a practice-oriented, defined problem into a case study.

Due to the integrative nature of the course, it is advisable to take the module at the end of the Master's degree course (3rd semester).

The module consists of a weekly lecture and a blocked exercise. Case studies are discussed and solved in the interactive lecture. Various management accounting instruments, particularly from the field of strategic management accounting, are used. In order to actively participate in the lecture, students must have read the case studies in advance. Regular attendance at the lecture is mandatory due to its interactive nature. In addition, students will take on the role of discussion leader for a case study in small groups once during the semester. 

As part of the exercise, students independently develop their own case study including a solution. Dates for the discussion of the case study (comparable to outline discussions) and presentation of the case study solution will be arranged separately.

The exact schedule of the course will be announced in the first session.

The assessmet consists of the following components:

• Active participation in the discussion of case studies during lectures
• Leading a case discussion once as part of a group
• Development of an original case study and presentation of its solution

The weighting of these components will be announced in the first session.

The number of participants is limited. Registration for the lecture closes on 09 October 2025. Confirmation will be sent on 13 October 2025. After the first session (kick-off meeting) on 15 October 2025, you must confirm whether you wish to participate in the lecture.

To register, please fill out the application form for "Cases in Management Accounting" on the ILIAS page of the department.