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Ana Mićković

M.Sc. Ana Mićković

wissenschaftliche Mitarbeiterin / Doktorandin
Übungsleiterin für Management Accounting II

nach Vereinbarung

Tel.: +49 721 608-41856
ana mickovicGmx6∂kit edu


I obtained my Bachelor's and Master's degrees in Economics at the Faculty of Economics and Business, University of Zagreb, and a Bachelor's degree in Mathematics at the Faculty of Science, University of Zagreb.
After graduation, I worked at the Ministry of Finance, Republic of Croatia, as an Expert associate in State treasury.
I also worked at University College for Law and Finance, as a teaching assistant.
In January 2016 I joined the Chair of Management Accounting as a research assistant and PhD student.


The main focus of our research is on the accuracy of costing system, with a special focus on the size of errors in dynamic costing systems. Previous research has focused on measurement, aggregation and specification errors in static simulations. We build on that research and observe how adding a time-component influences those errors. The research method is quantitative and based on numerical simulation. Specifically, we focus on costing systems with resources with particularly complex purchase price structure. Electricity provides an interesting example of such a resource. In order to observe those characteristics, it is not enough to observe costing systems at one time point. Instead, it is important to take into account their time properties. Because of that we introduce the term dynamic activity-based costing.


As “Übungsleiter” of Management Accounting 2, I am responsible for the tutorial that takes place during the winter term. I will also hold a seminar in the summer semester.

Working papers

“The impact of input market dynamics on the accuracy of costing systems over time”, presented at the Manufacturing & Service Accounting Research conference, Oslo, Norway, (June 2018)

“The effect of activity cost pool interdependency on the accuracy of energy costing information – a simulation study”, presented at the European Accounting Association conference, Milan, Italy, (May 2018)

“Energy metering and management practices of manufacturing companies: A systematic literature review”, with M. Wouters, presented at the International Association for Energy Economics European conference, Vienna, Austria, (September 2017)