Please find additional information on current courses in the university's course directory. You can find the archives of former semesters there too. Link
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This lecture series offers a problem based introduction to Management Accounting.
Dieser Kurs führt in die Grundlagen der Kostenrechnung ein. Im Rahmen der klassischen Betrachtung der drei Ebenen der Kostenrechnung (Kostenarten-, -stellen- und -trägerrechnung) wird besonderes Augenmerk auf die Problematik der Zurechnungsgenauigkeit gelegt. Es wird herausgearbeitet, dass sowohl auf eine zweckkonforme Nutzung der Kostenzuweisungsprinzipien geachtet werden muss als auch auf eine geeignete Auswahl des Bezugsgrössensystems. Danach wird die Anwendungen der Kostenrechnung im Rahmen der Deckungsbeitragsrechnung betrachtet. Der Kurs wird mit einem Einblick in das Kostenmanagement abgeschlossen.
Gliederung der Veranstaltung:
This lecture is a complement to the course “Management Accounting I” offered in the fall term. This lecture is focused on data-based decision making and will address the following topics:
We use statistical learning and econometric tools to support and analyze management accounting decisions.
Some examples of possible applications include:
This course provides an introduction to the performance measurement within a company. Following an initial overview on a few basic concepts we look at issues concerning managers' motivation and at approaches to solving them. We discuss the principal-agent theory in detail. We then look at modern performance measurement systems as well as management incentive systems such as, for example, the residual income concept, bonus banks, or the balanced scorecards.
Course objectives are:
- Basics: understand performance measurement in a theoretic, conceptual setting
- Understand the basics of the principal-agent theory
- Understand financial performance measures and learn how to implement them
- Non-financial performance measures: critically assess the balanced scorecard
course directory
In the seminar ‘Management Accounting’ we treat current problems in the fields of managerial and financial accounting research. Possible research questions can concern topics such as transfer pricing, management incentive systems and financial and management reporting. The students independently deal with a problem from within the named topics. This entails a written paper as well as its oral presentation and defense. The students will have to work on assignments of a conceptual as well as of an empirical nature.
Completion of this course will enable the students
A preliminary meeting will be arranged via Doodle at the beginning of the semester. The meeting will require your physical attendance. A list of topics and further information regarding this seminar can be found here.
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