MLU
Vorlesung: Advanced Management Accounting - Details
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Veranstaltungsname Vorlesung: Advanced Management Accounting
Semester SS 2021
Aktuelle Anzahl der Teilnehmenden 8
erwartete Teilnehmendenanzahl 20
Heimat-Einrichtung BWL, insb. Unternehmensethik und Controlling
Veranstaltungstyp Vorlesung in der Kategorie Offizielle Lehrveranstaltungen
Erster Termin Montag, 12.04.2021 13:00 - 14:30
Leistungsnachweis presentation & discussion
seminar paper
Studiengänge (für) siehe Modulverknüpfung
SWS 2
ECTS-Punkte 5

Räume und Zeiten

Keine Raumangabe
Montag: 13:00 - 14:30, wöchentlich

Modulzuordnungen

Kommentar/Beschreibung

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.