Managerial Accounting for Operations and Sustainability


Based on the course "Accounting I (Managerial Accounting and Bookkeeping ", the students learn specific management accounting methods tailored to industrial productions. Aspects of social and environmental sustainability are particularly addressed. Various elements of the lecture are discussed through integrated case studies.

Learning Objectives

The interactive course focuses on the following learning objectives:

  • Ethical, social and environmental aspects of controlling and managerial decisions
  • Learning of quantitative methods of controlling and measurement models
  • Critical discussion of methods, articles and case studies


  • Terms and scope of managerial accounting
  • Management accounting and operations strategy
  • Environmental cost accounting (material and energy flows, ecological and economic evaluation of material and energy flows)
  • Social aspects of management accounting (social problems of global value-chains, social indicators, measuring social sustainability)
  • Management accounting approaches for specific production systems (large-volume and mass production, small batch production, services)
  • Management accounting for process design and control, quality control, cyclical cost relations, efficiency gains, learning and continuous improvement)

General Information

  • Admission prerequisites: content of the course Managerial Accounting & Bookkeeping (Accounting I)
  • Frequency of offer: every winter semester

  • Scope of the course: 4 SWS
  • Examination modalities: written exam (60 minutes) and working on a case study
  • Lecturer: H. Ketteniß