In German-speaking countries, the term “Controlling” is often used for management accounting. Management accounting is exciting, because it has everything to do with what happens in core processes of organizations. It includes financial and other quantitative information; it includes measurement of what has happened and estimates of what is planned to happen. Management accounting information, we believe, should not only be a control instrument, but it should enable people in the organization to share knowledge, increase understanding, develop improvements, make decisions, etc.
- Financial customer value in business markets (from the supplier’s and from the purchaser’s perspective, also for startups)
- Management accounting for product innovation
- Participatory development of performance measures in operations
- Management accounting for operations management
- Management education issues, teaching cases