Controlling (Winter Term 2021/22)

Field(s) of Study
6 CP/ECTS, equivalent to 4 SWS
(if your module is not listed, please refer to your module compendium and your degree's course manager to ensure compatibility with your track of study)
Teaching Format
Lectures, Tutorials and Case Studies (in-class/online)
Written Final Exam (regular examination period)
Course Language
Learnweb Platform
See below
Page last updated
September 30, 2021



The lectures of this course will be held in a hybrid format with a mix of in-person sessions and complimentary content provided digitally (asynchronous). The first lecture of this course will take place in-person on October 13, 2021 at 2 p.m. in room H1. Here, further details on the structure and schedule of the lecture will be presented and explained in detail.

The tutorial sessions will take place in-person. As several rooms are limited in its capacity, registration for tutorials will be required. Details with regard to the registration process will be announced in the first in-person lecture. A registration for tutorial groups before the first lecture is not possible.

In line with the University’s and Dean’s requirements, you need to be Covid-vaccinated, -recovered or -tested (3G) for attending the lectures and tutorial sessions of this course. This will be checked before each lecture/tutorial session.

In case the state of NRW puts forth updated/revised regulatory requirements during the semester, teaching formats and attendance requirements may be subject to change. Any change with regard to this course will be communicated via Learnweb.

Access to the Learnweb course will be provided prior to the first lecture here.

For any further questions, please contact Florian Droese via email.

Course Description

The tasks of management accounting and control are vital in business practice and often concern various people of whom only few are titled “management accountant”. The central aspect is the use of information, particularly from cost and revenue accounting, for decision support and behavior control. In the area of decision support, this module lays the founda-tions for analyzing information for price, production, marketing and sales decisions, which are typically made within the framework of corporate planning and budgeting. In the area of behavioral control, the focus lies on the vertical and horizontal coordination of departments and actors in companies in order to align the entire organization with stated goals. Relevant topics from the lecture are reinforced by guest lectures, exercises and supplemen-tary tutorials. The primary goal is to enable students to make better corporate decisions and direct behavior of individuals towards business goals.

For further information, please refer to the current module compendium.

Course Schedule 

Wednesday 14:00 - 16:00 Lecture Weekly 13.10.21 - 02.02.22 H1
Thursday 08:00 - 10:00 Lecture Weekly 14.10.21 - 03.02.22 H1


Prof. Dr. Martin Artz (responsible)

Florian Droese (accompanying)