Accounting (DLMBACCE)

Module Title: Accounting

Module No.:


Semester / Term:



1 Semester

Module Type(s):


Regularly offered in:


Workload: 300 h

Credit Points: 10

Admission Requirements:


Language of Instruction:


Contributing Courses to Module:


Self-study: 180 h
Self-examination: 60 h
Tutorials: 60 h

Course Coordinator(s) / Tutor(s):

Please see the current list of tutors on the Learning Management System.

Module Director:

Prof. Dr. Gerhard Sälzer

References to Other Programs:

• Master of Business Administration (MBA-60/90)
• Master General Management (GM-120)

References to Other Modules in the Program:

• Corporate Finance

Qualification and Educational Objectives of the Module:

Students taking this module will acquire an in-depth understanding of how management accounting and controllership is set up in international companies. They will learn how management accounting and control can be used to address strategic uncertainties and support organizational learning and the importance of considering behavioral aspects in this process as these aspects ultimately aim to influence managers’ and employees’ behavior. Throughout this course, students will come to understand the importance of transfer pricing for multinational groups as well as become acquainted with selected contemporary issues of financial accounting. They will analyze the impact of the level to which financial accounting is established in a company and become acquainted with the specific tasks of a CFO with regard to financial accounting and financial management. On completion of this course, students will understand regulatory changes according to the economic crisis and explore developments concerning IFRS and other relevant GAAP changes and amendments. Finally, students will develop knowledge related to the increased importance of working capital optimization and capital restructuring.

Course Content of the Module:

• Controllership and the CFO: Core competencies, organization and strategies
• Contingency theory and management accounting and control
• Management accounting and control functions as part of a more comprehensive control model
• Behavioral management accounting and control
• Transfer pricing, corporate and shared service centers
• Valuing businesses
• Corporate restructuring and working capital optimization
• Regulatory changes and issues in financial accounting

Teaching Methods:

See the contributing course outline(s)


See the contributing course outline(s)

Percentage of the Module Grade Relative to the Final Grade for the Program:


Prerequisites to Qualify for Assessment:


See course outline(s)

Exam, 180 min (100%)