Lecture and exercises in English language

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.

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learning objectives:
The course introduces students to management accounting and its supporting role for decision making in a business environment. The course comprises both an introduction to and application of a multitude of budgeting schemes as is outlined in the content section.

Content:
1. An Introduction to Management Accounting, Cost Terms and Purposes
2. Job Costing
3. Activity-Based Costing
4. Process Costing
5. Allocation of Support-Department Costs
6. Inventory Costing
7. Determining How Costs Behave
8. Cost-Volume-Profit Analysis
9. Decision Making and Relevant Information

Microeconomics is a scientific method that helps to explain social phenomena. Its main question is: How does a change of data change the rates? Examples: How does a society’s rate of unemployment react when the employers withdraw from financing of social security payments? How does its crime rate react to cutbacks in the social welfare system? How does the inflation rate change when the amount of money rises? How does the birth rate react to the rising of prices for childcare? How does the social saving rate react to higher interest rates?

To analyze those reactions, the lectures proceed in three steps: In a first step the participants of a market are analyzed separately (households and companies, respectively). In a second step, the interaction of the participants in a market is analyzed. Finally, the analysis of the market is deepened further by an exploration of the institutional framework into which the markets are embedded (state, insurance market, credit market).

Microeconomics is a scientific method that helps to explain social phenomena. Its main question is: How does a change of data change the rates? Examples: How does a society’s rate of unemployment react when the employers withdraw from financing of social security payments? How does its crime rate react to cutbacks in the social welfare system? How does the inflation rate change when the amount of money rises? How does the birth rate react to the rising of prices for childcare? How does the social saving rate react to higher interest rates?

To analyze those reactions, the lectures proceed in three steps: In a first step the participants of a market are analyzed separately (households and companies, respectively). In a second step, the interaction of the participants in a market is analyzed. Finally, the analysis of the market is deepened further by an exploration of the institutional framework into which the markets are embedded (state, insurance market, credit market).

Nonprofit organizations are gaining increasing recognition from policy-makers, practitioners, and academics. Located in the contested arena between the market and the state, they combine private initiative with the pursuit of public interest. This lecture will introduce the basic economic theories of the nonprofit sector, outline new theoretical debates in the field of nonprofit economics, and provide background on selected types of nonprofit organizations and activities. The objective of the lecture is to make students more aware of the growing societal role of nonprofit organizations as well as more knowledgeable about tensions and challenges these organizations face. The focus of the lecture is on conceptual and theoretical issues.

According to the decision of the Examination Committee and the Faculty Council, this lecture is limited in terms of the number of participants. The allocation of space takes place in the Lottery procedure.