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Management Accounting and Information Management

Module name (EN):
Name of module in study programme. It should be precise and clear.
Management Accounting and Information Management
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Management Sciences, Master, ASPO 01.10.2018
Module code: DFMM-MARPF-110
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 1
Mandatory course: yes
Language of instruction:
Written exam and presentation (60 minutes / weighting 1:1 / can be repeated semesterly)

[updated 05.12.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

DFMM-MARPF-110 Management Sciences, Master, ASPO 01.10.2018 , semester 1, mandatory course
MRPF-210 (P420-0320, P420-0321) Accounting and Finance, Master, ASPO 01.10.2012 , semester 2, mandatory course
MARPF-110 (P420-0320, P420-0321) Accounting and Finance, Master, ASPO 01.10.2017 , semester 1, mandatory course
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Michael Zell
Lecturer: Prof. Dr. Michael Zell

[updated 17.08.2020]
Learning outcomes:
After successfully completing this module, students will:
- be able to explain the problems of information management in management accounting and understand the development stages of management information systems,
- be able to conceptually describe and develop a management reporting or a management information system (information structures and processes),
- be familiar with different applications in the field of business performance management and understand the problems of reporting for different target groups (stakeholder reporting),
- understand the various current information technology solutions for reporting and planning systems and can assess their benefits and possibilities,
- be able to independently work on current problems in the areas of management accounting and information management during the seminar part of the module,
- be able to present their findings clearly in the form of talks or presentations.
Lecture (Management Information Systems):

[updated 05.07.2021]
Module content:
- Management, information systems and business intelligence
- Conceptual development of management information systems
- Business performance management and stakeholder reporting
- IT support for management information systems
- Software-case study: Corporate planner
- Presentation and discussion of current topics from the fields of management accounting and information management
The course combines lectures, case studies, group and individual work and requires a high degree of student participation.

[updated 05.07.2021]
Teaching methods/Media:
In the seminar part, student contributions are required in the form of presentations.

[updated 05.07.2021]
Recommended or required reading:
Reference books:
- Chamoni, P., Gluchowski, P. (Hrsg.): Analytische Informationssysteme, Berlin u.a., aktuelle Auflage.
- Krause, H.-U.: Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung, Berlin/Boston, aktuelle Auflage.
- Schön, D.: Planung und Reporting im BI-gestützten Controlling, Wiesbaden, aktuelle Auflage.
- Taschner, A.: Management Reporting: Erfolgsfaktor internes Berichtswesen, Wiesbaden, aktuelle Auflage.
- Zell, M.: Reporting und Analyse – Informationssysteme für Management und Mitarbeiter, Saarbrücken 2011.
Trade journals:
- Controlling
- Controlling & Management Review
- Controller Magazin
- BI-Spektrum

[updated 05.07.2021]
[Thu Oct  5 03:32:19 CEST 2023, CKEY=rcui, BKEY=dms3, CID=DFMM-MARPF-110, LANGUAGE=en, DATE=05.10.2023]