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Frankfurt am Main, 24.01.2023 12:00:00

Brief description of the study programme:

The Bachelor in Business Administration (B.Sc.) is a first-degree study programme that covers all areas of business administration and corporate management. Graduates of the programme will have a thorough knowledge and critical understanding of the key theories, principles, and methods of business administration, as well as solid management skills. They can effectively apply academic concepts to provide business solutions and understand that ethical responsibility is an integral part of their professional lives. Graduates of the programme can communicate effectively and work well in teams.

Brief description of the module:

Managerial Accounting is a third semester core module of the Bachelor in Business Administration (B.Sc.) and Computational Business Analytics (B.Sc.) curricular. Management Accounting provides many insights for firms, such as which business units, products and customers are profitable, how to motivate employees, how to reach break-even, how to measure whether investments increase or decrease company value, minimum selling prices, which products and services to focus on, or whether to outsource or to insource business functions.


Topics covered:

  • overview and the (changing) role of managerial accounting, product & job costing, cost-volume-profit analysis & income effects of costing systems, profitability analysis & pricing decisions, activity-based costing, cost estimation & budgeting, standard costing and variance analysis, performance measurement & management control systems

Knowledge covered:

  • describe the basic definitions, theories and concepts,
  • explain how the cost accounting choices influence the data presented to managers for planning and controlling, as well as for determining prices for products and services

Skills covered:

  • break down costs into decision relevant dimensions such as fixed versus variable costs,
  • allocate the costs to cost centres,
  • apply product costing techniques,
  • determine operating profits,
  • select suitable management control techniques


On successful completion of this module, students can take responsibility for designing and implementing managerial accounting concepts in organisations. They can critically analyse the suitability of different managerial accounting approaches for the specific context of their organization take into account interdependencies of accounting choices when implementing managerial accounting concepts

Lecturers applying to this application should be able to teach Managerial Accounting in accordance with the outlined module content, knowledge and skills covered above. Modules are taught in several small groups of around 40 students.

As a lecturer, you are either qualified through your research or your professional experience. As a researcher, you will have a doctorate and regularly publish in your field of expertise. As a professional, you have a track record of several years at an accounting or consulting firm. Prior teaching experience in higher education is desirable; excellent English is a pre-requisite.

Are you interested in teaching a group of highly motivated students at a leading Business School? We look forward to receiving your application.

Teaching Language:

English or German


Campus Frankfurt am Main

Time Period:

1 September – 17 October 2023

Application Deadline:

1 March 2023