Management accounting
We offer several courses in management accounting. We teach management accounting in the context of operations and innovation. Students gain an understanding of specific management accounting techniques and the purposes for which these can be used, and students can also apply these management accounting techniques.
► All courses are held in English.
The following courses will be offered for the last time:
- Management Accounting 1 in the summer term 2026
- Management Accounting 2 in the winter term 2026/27
Starting in the summer term 2027, we look forward to offering you new courses on the topic of Environmental Management Accounting.
Overview of our courses
Courses for the module "Controlling" (Management Accounting):
- "Management Accounting 1" - with 4.5 LP (4 SWS) - for the last time in the summer semester 2026.
LV 2579900: Lecture
LV 2579901: Exercise for Bachelor
LV 2579902: Exercise for Master and Mastervorzug - "Management Accounting 2"- with 4,5 LP (4 SWS) - for the last time in winter semester 2026/27
LV 2579903: Lecture
LV 2579904: Exercise for Bachelor
LV 2579905: exercise for Master and Mastervorzug
Please note that there are separate tutorials for Bachelor, Mastervorzug and Master students for the lecture Management Accounting.
NOTE:
The current Management Accounting (MA) module will come to an end with the WiSe 2026/27 and the new Environmental Management Accounting (EMA) module will commence with the SoSe 2027. In the transition from the current MA module to the new EMA module, the following information is relevant on how to complete the MA module.
- The final regular examination for the course MA1 will be in the SoSe 2026 and the resit will be in the WiSe 2026/27 (only as a resit for those students who have participated in an examination of MA1 before).
- The final regular examination for the course MA2 will be in the WiSe 2026/27 and the resit will be in the SoSe 2027 (only as a resit for those students who have participated in an examination of MA2 before).
- For students who have started the MA module with either the course MA1 or MA2, it is also possible to skip the other MA course and, instead, complete the MA module with one of the courses from the new EMA module.
Courses which are not part of the module "Controlling" (Management Accounting)":
- Seminar Management Accounting - Sustainability Topics.
LV-Nr. 2579919: with 3 LP (2 SWS) - every semester
- Course "Management Accounting Research & Writing
LV-No. 2579906: (2 SWS) - every semester
For students who are writing a thesis with us.
Course for Master's degree programmes in Industrial Engineering and Management, Digital Economics and TVWL in the module "Cross-functional Management Accounting":
- Course "Advanced Management Accounting"
LV-Nr. 2579907: with 4,5 LP (4 SWS) - only in winter semester
"The course is for Master students and addresses several topics where management accounting is strongly related to marketing, finance, or organization and strategy, such as customer value propositions, financial performance measures, managing new product development, and technology investment decisions. Some of these topics have been introduced in MA 1 or MA 2 and this course goes deeper. Other topics are newly introduced in this course."
► More detailed information on the module can be found in the current module handbooks.
► Students interested in participating in this course should send an email
to Professor Wouters in advance. marc.wouters∂kit.edu
Courses in SoS 2026
| Title | Type | Information | Time / PLace |
|---|---|---|---|
| Management Accounting 1 | Lecture (V) | This semester the lecture MA 1 will be held ONLINE only. |
|
| Tutorial Management Accounting 1 (Bachelor) | Practice (Ü) | Participation in the face-to-face exercise is strongly recommended. |
to be announced |
| Tutorial Management Accounting 1 (Master) | Practice (Ü) | Participation in the face-to-face exercise is strongly recommended. |
to be announced |
| Management Accounting - Research and Writing | Lecture / Practice (VÜ) | The course takes place in presence. |
IBU / Seminarraum (Geb. 05.20 / R 2A-12.1) |
| Wiwi-Team-Project | Teamprojekt | https://www.wiwi.kit.edu/Teamprojekte.php |
Courses in WS 2025/26
| Title | Type | Note | Date / Place (online/presence) |
|---|---|---|---|
| Management Accounting 2 | Lecture (V) | This semester the lecture MA 2 will be held ONLINE only. |
see ILIAS |
| Tutorial Management Accounting 2 (Bachelor) | Practice (Ü) | Participation in the face-to-face exercise is strongly recommended. |
weekly on Tueday 15:45 - 17:15 from 2025-10-28 until 2026-02-17 in 05.20 1C-03 05.20 Kollegiengebäude am Kronenplatz |
| Tutorial Management Accounting 2 (Master) | Practice (Ü) | Participation in the face-to-face exercise is strongly recommended. |
weekly on Tueday 14:00 - 15:30 from 2025-10-28 until 2026-02-17 in 05.20 1C-02 05.20 Kollegiengebäude am Kronenplatz |
| Advanced Management Accounting | Lecture (V) | Presence |
weekly on Thursday 08:00 - 11:15 from 2025-10-30 until 2026-02-19 in 30.96 Seminarraum 104 (1. OG) 30.96 Zentrum für Ost- und Mitteleuropa (ZOM) (1. OG) |
| Seminar Management Accounting - Sustainability Topics | Seminar (S) | The seminar takes place in presence |
To be Announced |
| Management Accounting Research & Writing | Lecture / Practice (VÜ) | The course takes place in presence. |
IBU / Seminar room (Building 05.20 / R 2A-12.1) |