In times of increasing complexity and dynamism in the competitive environment, controlling is becoming increasingly important as a central planning, information and control system for management. At the same time, the requirements of the capital market for decision-useful accounting are increasing, which is confronted with additional challenges due to internationalization efforts and new valuation approaches. In addition, sustainability-oriented corporate management is gaining in importance, which also affects the internal management systems of controlling as well as external accounting. The Chair of Accounting and Management Control is dedicated to these areas in the sense of an integrated approach.
In the area of controlling, we teach the essential concepts and methods of internal accounting and their application in specific, practical situations. This includes decision-oriented cost accounting as well as controlling instruments for operational and strategic planning and management. Students thus learn a toolbox for substantiating a wide variety of management decisions, such as procurement, production and sales decisions. In addition, the overarching coordination systems of controlling are presented, in particular budgeting, key figure and target systems as well as transfer pricing systems. The students are thus enabled to understand different forms of controlling and to apply them in business practice. They will be able to calculate central parameters of a value-oriented as well as sustainability-related corporate management and identify the necessary need for action.
In the area of accounting, we address both classic accounting issues and accounting-related valuation problems and also deal with topics from the areas of international accounting, group accounting, the valuation of entire companies and company shares as well as reporting on sustainability aspects.
Across all courses, practical relevance is established through close links and cooperation with well-known companies. Examples include PricewaterhouseCoopers, Deloitte, and EY. Representatives of these companies are regularly active at our chair within the framework of guest lectures, workshops and practice-oriented seminars, in order to enable you together with us an optimal professional preparation for your later professional engagement. Within the framework of the courses offered, emphasis is placed on innovative forms of teaching, for example through the use of application-oriented case studies. Furthermore, current research topics of the chair are regularly integrated into the courses. A detailed description of the research focus of the chair can be found under the heading "Research".