MLU
Lecture: Advanced Management Accounting - Details
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General information

Semester SS 2021
Current number of participants 4
expected number of participants 20
Home institute BWL, insb. Unternehmensethik und Controlling
Courses type Lecture in category Offizielle Lehrveranstaltungen
Next date Mon , 10.05.2021 13:00 - 14:30
Performance record presentation & discussion
seminar paper
Studiengänge (für) siehe Modulverknüpfung
SWS 2
ECTS points 5

Course location / Course dates

n.a Monday: 13:00 - 14:30, weekly

Module assignments

Comment/Description

The Participation in this course is obligatory. We keep a presence list. If you are unable to attend an appointment, please contact us.

Within management accounting the field of behavioral management accounting has emerged as a specific methodological approach. Taking a behavioral perspective on issues of management accounting, it analyzes how de-facto decision making deviates from the standard economic assumptions.
Behavioral deviations from standard assumptions may refer to cognitive restrictions, asymmetric risk-taking, or the relevance of social preferences.
The purpose of this course is to introduce students to important questions, methodologies, and research results of behavioral management accounting. Based on classic readings as well as topical research papers, we will discuss various approaches and findings, and explore their implications for a modern understanding of management accounting.