Teaching

Please find additional information on current courses in the university's course directory. You can find the archives of former semesters there too. Link

Course material will be provided on ADAM, the official Learning Platform at the University of Basel. Apart from serving as a platform for the distribution of content, ADAM facilitates the collaboration and communication among students and teachers as well as among research and administrative staff. Link

The faculty's external lecturers can be found here Link.

Autumn Term

32931-01 Management Accounting I | S. Böckem | Master | 3 KP

This lecture series offers a problem based introduction to Management Accounting.

1. Introduction
2. Investment and Performance measurement
3. Budgeting and Incentives
4. Transfer Prices

course directory

Spring Term

10140-01 Kostenrechnung (lecture) | S. Böckem | Bachelor | 6 KP

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:

1. Einführung
2. Kostenartenrechnung
3. Kostenstellenrechnung
4. Kostenträgerrechnung
5. Entscheidungsrechnungen
6. Kostenmanagement

course directory
 

60334-01 Management Accounting II (lecture) | S. Böckem | Master | 3 KP

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:

• Performance measurement and cost analysis
• Business applications of predictive classification methods
• Grouping of information and data using clustering

We use statistical learning and econometric tools to support and analyze management accounting decisions.
Some examples of possible applications include:

• Breakdown of unreal overhead cost in restaurants to adjust pricing to increases in energy costs
• Defining internal rules for car dealer's credit offers
• Cost efficiency assessment of various measures of merchandising

course directory

26168-01 Performance Measurement and Management Incentives (lecture) | S. Böckem, S. Fleer | Master | 3 KP

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

31955-01 Management Accounting (seminar) | S. Böckem | Master | 6 KP

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

• to contextualize literature contributions in the fields of managerial accounting and financial accounting
• to assess and evaluate diverse research designs
• to identify problems in the Accounting context and to develop adequate solution methods

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.

course directory