Students know how to use and evaluate instruments of strategic management accounting in practical contexts. They understand and can apply measurement approaches to capture different dimensions of an organization's performance, and can integrate sustainability issues in management accounting systems.
Students learn about:
- Differentiation between management accounting and strategic management accounting
- Analysis of corporate (and business unit) strategy
- Tools of analysis, such as (Sustainability) Balanced Scorecard, Life Cycle Costing, Portfolio analysis
60-minütige schriftliche Prüfung am Ende des Semesters (Prüfungssprache englisch)