IT-Controlling

Fakult?t

Wirtschafts- und Sozialwissenschaften

Version

Version 8.0 vom 07.02.2019

Modulkennung

22M0995

Modulname (englisch)

IT Accounting

Studieng?nge mit diesem Modul

Wirtschaftsinformatik (Master) (M.Sc.)

Niveaustufe

4

Kurzbeschreibung

IT Controlling covers Management Accounting concepts and instruments for information technology.

Lehrinhalte

Basics of Controlling, Concept of IT Controlling, strategic IT Accounting (BSC), Project Management for IT projects, Calculation of software engineering and standard software implementation project costs/throughput time, IT ratios in terms of Accounting, Cost Allocation of IT costs, Planning and control of IT costs, Valuation of IT-outsourcing, Business Process Management, Activity Based Costing for IT processes/projects, Investment Appraisal for IT systems, LifeCycle Controlling of IT sytems

Lernergebnisse / Kompetenzziele

Wissensverbreiterung
Students learn methods and concepts of Managerial Accounting linked to information technology. Students increase Accounting knowledge and learn a variety of Controlling instruments.
Wissensvertiefung
Students learn the application of methods for IT Accounting and become specialists for the cost management of IT systems and projects. The modul focusses on the valuation of IT systems and processes. Alternative methods in cost management are covered.
K?nnen - instrumentale Kompetenz
Students learn how to apply the methods in IT Accounting and know different software solutions for the support thereof. Students get experience in the application of Accounting instruments/software.
K?nnen - kommunikative Kompetenz
Students can describe and discuss IT Accounting with experts, such as project partners or devision responsibles. They know different methods and instruments and can advise companies in terms of IT Accounting. They can communicate with consultants or develop communication skills required for consulting.
K?nnen - systemische Kompetenz
Students learn how to gather information for IT Accounting and can choose and apply methods and instruments in Accounting

Lehr-/Lernmethoden

Vorlesung, ?bungen

Empfohlene Vorkenntnisse

Financial Accounting, HGB, IFRS, Kostenrechnung

Modulpromotor

Berkau, Carsten

Lehrende
  • Berkau, Carsten
  • Berkau
Leistungspunkte

5

Lehr-/Lernkonzept
Workload Dozentengebunden
Std. WorkloadLehrtyp
24Vorlesungen
7Teletutorien
Workload Dozentenungebunden
Std. WorkloadLehrtyp
60Prüfungsvorbereitung
59Veranstaltungsvor-/-nachbereitung
Literatur

Berkau, C./Berkau, K.: Basics of Accounting, Part 1: Managerial Accounting

Gadatsch A., Mayer, E.: Masterkurs IT-Controlling

Prüfungsleistung

Klausur 2-stündig

Prüfungsanforderungen

Contents as listed above

Dauer

1 Semester

Angebotsfrequenz

Nur Wintersemester

Lehrsprache

Englisch