Management Accounting supports and coordinates all areas of the organization. The most important instruments are key performance indicators, budgeting and transfer pricing. In the field of accounting and control, the manifold relations between the various instruments and corporate control are examined. In particular, we deal e.g. with
- the concepts and tasks of corporate control
- the control instruments and
- the subsystems of a management-oriented accounting system.
Important theoretical foundations in this field are game theory, decision theory and agency theory.