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Managerial Accounting

Prof. Dr. Matthias Amen (Universität Bielefeld)


Accounting figures affect management decisions. Traditionally we separate between financial and management accounting. Usually management accounting is more connected to the objective-oriented allocation of inputs with the focus on either internal decision making or managerial behavior. Financial accounting provides information for external investors.

Today, both accounting perspectives are strongly linked. According to the management approach in IFRS, financial statements have to report some figures originally used only for internal purposes, e.g. segment or risk reporting. On the other hand, investors’ information  requirements force the management to consider financial reporting figures in the internal control system.

Therefore, the topic considers not only decision making or behavioral aspects in all fields of classical management accounting, but also  the link to financial reporting as well as internal and external auditing. Especially classical operations research approaches in Quantitative Accounting are addressed, including optimization, simulation, forecast and analysis methods.





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