The intention of the teaching program is to impart well-founded theoretical and applied knowledge to the students. Especially, they should be able to understand the relations between the instruments of management accounting and to combine these to a coordinated system. Altogether, teaching activities are characterized by various exercises with case studies related to practice. The basic idea of this teaching program can be summarized by the following proverb of Confucius (about 500 years BC):

I hear and I forget, I see and I remember, I do and I understand!