• Management Control and Corporate Governance
• Value-based (Performance) Management
• Trends in Performance Management

The objective of the final seminar is to gain a comprehensive understanding of Strategy and Managerial Accounting by reflecting and deepening the contents of our the SBWL presented in all other LVs.
After completing the course, students can establish cross-links between all courses completed within the SBWL.
Students can critically evaluate the contents of the SBWL and practically apply them to new situations.

In order to successfully pass this course, your absence is limited to 20% of our meetings.

The final seminar is usually conducted by Prof. Grabner and/or Prof. d'Arcy with the same number of participants.

In addition to a written mid-term examination, an oral final examination must be taken at the end of the LV with the respective LV leader, similar to the previous oral subject examination consisting of two parts.

•     Preparation and short presentation of scientific articles
•     Questions about the general understanding of the the core contents of Strategy and Managerial Accounting, with a focus on understanding the bigger picture (links between subjects)

Your final grade will be composed of:

• Participation and Attendance (10%)
• Intermediate written exam covering sessions 1-3 (40%)
• Final oral examination covering all course content (50%)

As part of the oral examination, a short presentation has to be given:

Five articles from the last two years available are to be selected from the journals listed below and short presentations prepared (duration 3 minutes without media support and without documents). Please bring the articles to the oral test. The examiner (Prof. Grabner) selects which article you present at the beginning of the oral examination.
Regarding the choice of articles, the following requirements need to be met: (1) Each article needs to come from a different journal, and (2) at least three articles need to come from English-language journals. Please select your articles from the following journals:

• Academy of Management Journal
• Academy of Management Review
• Accounting, Organizations and Society
• Administrative Science Quarterly (ASQ)
• Betriebswirtschaftliche Forschung und Praxis (BFuP)
• Controlling
• Controlling & Management (ehemals krp - Kostenrechnungspraxis)
• Die Betriebswirtschaft (DBW)
• Die Unternehmung
• Harvard Business Review
• Journal für Betriebswirtschaft (JfB)
• Management Accounting Research (MAR)
• MIT Sloan Management Review
• Organization Science
• Strategic Management Journal
• Zeitschrift für Betriebswirtschaft (ZfB)
• Zeitschrift für betriebswirtschaftliche Forschung (zfbf)

The LV will be held in English from SS 2020 onwards.