ACC/MAN 561: Managerial Accounting – Case Studies

Contents
An organization’s long-term competitive success depends critically on the availability and efficient use of information about its products, services, processes, organizational units, suppliers, customers, and its social and environmental performance. Managerial accounting encompasses the concepts, models, and systems that provide managers with the information needed to achieve both financial and non-financial (ESG) goals.
This course is entirely case-based. You will work on real-world cases that require analysis, written submission, and presentation. The format emphasizes active application: using the tools from ACC/MAN560 to diagnose problems, support decisions, and communicate recommendations. The goal is to build your ability to apply managerial accounting in practice, not just understand it in theory.

Learning outcomes
This course adopts a fully case-based methodology, placing students in the role of decision-makers. Therefore, students will engage directly with realistic business scenarios that mirror the complexity of managerial practice. Each case will enable students to

• Diagnose problems using managerial accounting tools
• Develop evidence-based recommendations
• Communicate and defend the analysis in a structured format

Through case submissions and presentations, students will further build the ability to apply theory under uncertainty and thus acquire a core competency for any managerial role. The hands-on structure is deliberately designed to bridge the gap between the conceptual foundations from ACC/MAN560 and the more complex challenges enco­untered in real organizations.

Necessary prerequisites
ACC 560 Managerial Accounting – Evaluating Financial and Non-Financial Performance (parallel attendance possible)

Recommended prerequisites
Bachelor-level knowledge of cost accounting

Forms of teaching and learning	Contact hours	Independent study time
Case Study Presentation	2 SWS	6 SWS

ECTS credits	3
Graded	yes
Workload	90h
Language	English
Form of assessment	Case Study Presentation (100%)
Restricted admission	no
Further information	–

Examiner Performing lecturer

Prof. Dr. Jannis Bischof Prof. Dr. Jannis Bischof / Dominik Thoma / Dr. Vincent Giese

Frequency of offering	Spring semester
Duration of module	1 semester
Range of application	M.Sc. MMM, M.Sc. WiPäd, M.Sc. VWL, M.Sc. Wirt. Inf., LL.M., M.Sc. MMFACT, M.Sc. MMOSCM
Preliminary course work	–
Program-specific Competency Goals	CG 1, CG 3
Literature	Complementary Readings: • Datar, S.M., & Rajan, M.V., 2021 [D/R]: Horngren’s cost accounting: a managerial emphasis, 17th edition, Harlow / UK: Pearson Education. ISBN: 978-1-292-36316-5. • Merchant, K., & Van der Stede, W., 2017 [M/VDS]: Management control systems: performance measurement, evaluation, and incentives, 4th edition, Harlow / UK: Pearson Education. ISBN: 978-1-292-11058-5. • Weber, J., Schäffer, U., & Binder, C., 2020: Einführung in das Controlling: Übungen und Fall­studien mit Lösungen, 4th edition, Stuttgart / DE: Schäffer-Poeschel Verlag. ISBN: 978-3-791-04337-1.