Syllabus

Titel
2246 S3ATA1 Advanced Topics in Management Accounting and Control
LV-Leiter/innen
Dr. Katrin Weiskirchner-Merten, BSc.MSc.
Kontakt
  • LV-Typ
    PI
  • Semesterstunden
    2
  • Unterrichtssprache
    Englisch
Anmeldung
05.09.2019 bis 22.09.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Master
Termine
Wochentag Datum Uhrzeit Raum
Donnerstag 03.10.2019 15:30 - 18:00 D4.0.136
Donnerstag 10.10.2019 15:30 - 18:00 D4.0.133
Freitag 18.10.2019 11:30 - 14:00 D4.0.136
Donnerstag 24.10.2019 15:30 - 18:00 D4.0.136
Donnerstag 31.10.2019 15:30 - 18:00 D4.0.136
Donnerstag 07.11.2019 15:30 - 18:00 D4.0.136
Donnerstag 14.11.2019 15:30 - 18:00 D4.0.136
Donnerstag 21.11.2019 15:30 - 18:00 D4.0.136
Dienstag 26.11.2019 15:30 - 18:00 D4.0.127
Freitag 06.12.2019 15:30 - 18:00 D4.0.136
Freitag 13.12.2019 13:30 - 15:30 TC.3.03

Inhalte der LV

  • Class 1: Economic Foundations - The Single Product Firm
  • Class 2: Economic Foundations - The Multiproduct Firm
  • Class 3: Accounting versus Economics
  • Class 4: A Closer Look at the Accountant´s Art
  • Class 5: The Modernism School
  • Class 6: Consistent Framing in a Strategic Setting
  • Class 7: Economic Foundations - Performance Evaluation
  • Class 8: Economic Foundations - Informative Performance Evaluation
  • Class 9: Accounting-Based Performance Evaluation
  • Class 10: End Game
  • Class 11: Written end of Seminar examination

Lernergebnisse (Learning Outcomes)

Technical Skills

This course enables students to:

  • Skillfully use accounting, accounting information, and the accounting system, as opposed to doing accounting

  • Reflect important concepts of accounting, like the meaning of the terms cost, controllability, internal control

  • Reflect the substantial value of accounting for decision making within the firm when the accounting information is carefully used & reflect the fatal and embarrassing errors that can occur when the accounting information is not carefully used

  • Scrutinize the rules, recipes, and handy guidelines for how to use and interpret accounting information in varying economic situations

  • Reflect how strategic interactions among competitors and among managers of a company affect the design and the use of the accounting system

  • Identify situations in which the information used to make a decision is not necessarily useful in evaluating the manager who made the decision

  • Reflect the impact of uncertainty and incomplete information on managerial decision making

Social skills

This course enables students to:

  • To scrutinize rules, recipes, and guidelines

  • Discuss possible solutions of problems, to evaluate arguments and to contribute to improve the process of problem solving

Regelung zur Anwesenheit

80 % attendance rate

Lehr-/Lerndesign

The course consists of lectures, problem sets, discussions and self-study of selected management accounting issues. The Problem sets are delivered at the end of each class. The solution of the problem sets are presented and discussed in the subsequent class.

Leistung(en) für eine Beurteilung

Assesemend is based on:

  • 2 presentations of solution to problem sets 40%
  • Acitve involvement in classes 15%
  • Written end of seminar exam (45 minutes) 45 %

Students need at least 50,5 % in total (presentations + in-class participation + ecam) to pass the course.

Literatur

1 Autor/in: Demski, J.
Titel: Managerial Uses of Accounting Information

Verlag: Springer
Auflage: 2nd
Anmerkungen: available as online resource WU library
Jahr: 2008
Prüfungsstoff: Ja
Empfehlung: Unbedingt notwendige Studienliteratur für alle Studierenden
Art: Buch

Empfohlene inhaltliche Vorkenntnisse

  • Students are expected to have studied intermediate/advanced courses of management accounting & control.
  •  7 (2) Studienplan für das Masterstudium Finanzwirtschaft und Rechnungswesen

Erreichbarkeit des/der Vortragenden

katrin.weiskirchner-merten@wu.ac.at

Detailinformationen zu einzelnen Lehrveranstaltungseinheiten

Einheit Datum Inhalte
1 Class 1

Class 1: EconomicFoundations – The Single Product Firm

At the end of the class a problem set is distributed.
Required reading for class 1:

Chapter 2 of Demski (2008)

2 Class 2

Class 2: EconomicFoundations – The Multiproduct Firm
At the beginning of the class the solutions of the problem set of class 1 arepresented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 2:

Chapter 3 of Demski (2008)

3 Class 3

Class 3: Accountingversus Economics

At the beginning of the class the solutions of the problem set of class2 are presented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 3:

Chapter 4 of Demski (2008)

4 Class 4

Class 4: A CloserLook at the Accountant’s Art

At the beginning of the class the solutions of the problem set of class3 are presented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 4:

Chapter 5 of Demski (2008)

5 Class 5

Class 5: TheModernism School

At the beginning of the class the solutions of the problem set of class4 are presented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 5:

Chapter 7 of Demski (2008)

6 Class 6

Class 6: ConsistentFraming in a Strategic Setting

At the beginning of the class the solutions of the problem set of class5 are presented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 6:

Chapter 10 (without 10.4 and 10.5) of Demski (2008)

7 Class 7

Class 7: EconomicFoundations – Performance Evaluation

At the beginning of the class the solutions of the problem set of class6 are presented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 7:

Chapter 13 of Demski (2008)

8 Class 8

Class 8: EconomicFoundations – Informative Performance Evaluation

At the beginning of the class the solutions of the problem set of class7 are presented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 8:

Chapter 14 of Demski (2008)

9 Class 9

Class 9: Accounting-BasedPerformance Evaluation

At the beginning of the class the solutions of the problem set of class8 are presented and discussed. At the end of the class a new problem set isdistributed.
Required reading for class 9:

Chapter 16 of Demski (2008)

10 Class 10

Class 10: End Game

At the beginning of the class the solutions of the problem set of class9 are presented and discussed.
Required reading for class 10:

Chapter 19 of Demski (2008)

11 Class 11

Class 11: Writtenend of seminar examination

Zuletzt bearbeitet: 30.09.2019



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