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Fakultät Wirtschaftswissenschaften
Master Seminar

Digital Transformation in Management Accounting and Control


The seminar addresses specifically master students. During the seminar, current and international publications on digital transformation and the effects on management accounting are discussed. For this purpose, each student receives a paper, which they critically evaluate as a part of their seminar thesis. In addition, the results are presented and discussed in plenum. Active participation is expected.

Preliminary Discussion/Topic Assignment:

Tuesday, February 21st, 2023, 11 a.m.-12 p.m. (Zoom)

Submission Exposé:

Monday, April, 17th, 2023, until 12 p.m.

Submission seminar thesis:

Monday, June, 12th, 2023, until 12 p.m.

Date of presentation:

to be announced, in cooperation with OBO Bettermann Group

Online application; link to the application on the course page "Seminare" (Homepage Lehrstuhl Controlling -> Lehre -> Lehrveranstaltungen -> Seminare).

Students are able to acquire credit points for the Master's program in Business and Economics - Business A for the module “Unternehmensrechnung und Controlling III” (Digital Transformation in Management Accounting and Control).

  1.  Written elaboration of a seminar paper (12-15 pages, individual performance)
  2. The presentation of the seminar paper will be held alone or in groups of two followed by a discussion, depending on whether a topic has been assigned individually or twice. (There is a possibility that the presentation mode may change, depending on the presentation mode (online/in person), which may be affected by the pandemic. Information on this will be provided at the meeting for preliminary discussion/topic assignment).

The number of participants is limited to a maximum of 12 students.

  • Bergmann, M., Brück, C., Knauer, T., Schwering, A. (2020): Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process, In: Journal of Management Control vol. 31, pp. 25-54.
  • Bürgel, T. R., Hiebl, M. R. W., Pielsticker, D. I. (2023): Digitalization and entrepreneurial firms’ resilience to pandemic crises: Evidence from COVID-19 and the German Mittelstand, In: Technological Forecasting & Social Change vol. 186, pp. 1-19.
  • Jung, M. & Seiter, M. (2021): Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study, In: Journal of Management Control vol. 32, pp. 495-516.
  • Kelley, S. (2022): Employee Perceptions of the Effective Adoption of AI Principles, In: Journal of Business Ethics vol. 178, pp. 871-893.
  • Korhonen, T., Selos, E., Laine, T., Suomala, P. (2020): Exploring the programmability of management accounting work for increasing automation: an interventionist case study, In: Accounting, Auditing & Accountability Journal vol. 34 no. 2, pp. 253-280.
  • Liu, Y., Lee, Y., Chen, A. N. K. (2020): How IT wisdom affects firm performance: An empirical investigation of 15-year US panel data, In: Decision Support Systems vol. 133, pp. 1-11.