Technische Universität Ilmenau

Managerial Accounting 1 - Modultafeln of TU Ilmenau

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module properties Managerial Accounting 1 in degree program Master Allgemeine Betriebswirtschaftslehre 2013
ATTENTION: not offered anymore
module number6250
examination number2500034
departmentDepartment of Economic Sciences and Media
ID of group 2521 (Accounting and Managerial Control)
module leaderProf. Dr. Michael Grüning
term winter term only
credit points4
on-campus program (h)34
self-study (h)86
obligationelective module
examwritten examination performance, 90 minutes
details of the certificate
alternative examination performance due to COVID-19 regulations incl. technical requirements
signup details for alternative examinations
maximum number of participants
previous knowledge and experience

5299 Internes Rechnungswesen (Cost Accounting)

learning outcome

Students are able to apply management accounting techniques and tools in the decision making process according to firms’ requirements and in line with environmental restrictions. They are able to implement management control systems to align operating activities in line with corporate objectives.


Variante 1
Accounting and Management Control 1 -
Management Control Systems


Language: English


  • advances methodological knowledge about management accounting
  • management control system
  • responsibility center control
  • transfer pricing
  • performance measurement
  • management compensation

Literature: Anthony/Govindarajan: Management Control System. 12. ed. New York: MCGrawHill, 2007.

Regular Course start: winter term

Exam: written exam

Bonus Points: case studies with presentation

Variante 2
Accounting and Management Control 1 -
Empirical Accounting research


Sprache: Deutsch



  • Methoden und Forschungsgegenstände empirischer Rechnungslegungsforschung
  • Umgang mit wissenschaftlicher Literatur
  • Forschungsgegenstand >Qualität von Rechnungslegung< und ihre Quantifizierung
  • Vorbereitung auf empirische Masterarbeit

Turnus: Wintersemester

Prüfungsart: Projektarbeit

Bonuspunkte: keine

media of instruction and technical requirements for education and examination in case of online participation

Powerpoint presentation, case studies, tutorial questions

literature / references

Anthony/Govindarajan: Management Control Systems. 12. ed. New York : McGrawHill, 2007.

evaluation of teaching


Freiwillige Evaluation: