Strategic Management Accounting (Winter Term 2024/25)

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-person)
Written Final Exam (regular examination period)
Course Language
Learnweb Platform
Page last updated
May 18th, 2024



This course will be taught in-person and will take place in the classrooms noted below. 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, which will be checked before each lecture/tutorial session. There will be no recordings of lectures/tutorial sessions.

The tutorial sessions will cover the same content per week independent on the group. As we are limited in the number of students per room, you will need to register for your preferred tutorial group and stick to that group for this semester. Details with regard to the registration process will be announced in the first lecture.

Due to the ongoing construction work in the lower floors of the Juridicum, lecture halls may change as the semester progresses. Further,  a change in regulatory requirements put forth by the state of NRW may lead to changes in teaching format. Any change will be communicated via Learnweb and this course page as soon as possible.

Access to the Learnweb course is available here soon.

For any further questions, please contact Jens Boeke via  e-mail.

Course Description

Strategic management accounting is about the provision and analysis of data on business and competition to develop and monitor strategy. Compared to an operative management accounting course (as taught in our Bachelor’s program), strategic management accounting takes a more holistic perspective: Decision making is long-term oriented, has to take (greater) uncertainties into account and primarily relates to the entire business environment. Accordingly, the module takes the perspective of an executive manager rather than a functional specialist working in a management accounting department (typically titled Controller:in in Germany). It prepares students for a career in many positions that actively contribute to strategy development, monitoring and execution such as consultancy, business development, or general management and their support functions.
The course covers theoretical and empirical perspectives on strategic management accounting concepts and explores related frameworks and instruments. The course content is conceptually derived and discussed in lectures, and rigorously applied in cases and exercises. To successfully complete the course, students are expected to develop the economic understanding necessary to make trade-off decisions, and will learn how to apply instruments and frameworks covered in this course in practice.


Course Schedule

tbd tbd Lecture Weekly tbd JUR 4
tbd tbd Tutorial (Group 1) Weekly tbd J490
tbd tbd Tutorial (Group 2) Weekly tbd J490
tbd tbd Tutorial (Group 3) Weekly tbd J490



Prof. Dr. Martin Artz (responsible)

Jens Boeke (accompanying)