Management Accounting: Studying more Effectively with Blended Learning


In the summer semester 2020, the Management Accounting course was switched from a pure face-to-face format to a blended learning format.

The blended learning module features a self-study component for students to study the theoretical basics on their own. For this purpose, students use easy-to-understand learning modules created with the “Lernbar” authoring tool. The learning modules feature diagrams and videos to present the content in a clear and concise manner, supported by examples and sample calculations.

Following student suggestions, the time to complete a module does not exceed 45 minutes to make sure that students are not overloaded. The individual chapters of the module are gradually unlocked over the course of the semester to enable students to study the content in a structured manner.

The structure of the module with a clear focus on private study allows students to study at their own pace which also enables them to revise complex subjects required to understand the following chapters. This helps to avoid that students feel lost during the semester because of a lack of opportunities to catch up on missed content.

The module combines theoretical content with practical examples and regular personal contact between students and teachers. The two exams written in 2020 indicate that this form of teaching is very well suited for studying management accounting – both the average grades and the failure rate have been the best since the winter semester 2016/17.  

Consolidate your knowledge with sample calculations
In parallel to studying theoretical basics, students apply their knowledge with sample calculations for fictious companies. The study materials are supplemented by articles from relevant journals and links to online sources

Test your knowledge and feedback

Each chapter in ILIAS features a test with various types of exercises to allow students to test their knowledge. A short survey asks them to provide feedback on the structure and content of each chapter. Regular face-to-face sessions allow students to consolidate their knowledge and ask questions.

Learning objectives
Students will
•    … learn the basics of cost and performance accounting
•    … get to know relevant journals and online sources
•    … be able to independently perform cost calculations based on a fictitious sample company

•    Interactive learning modules with videos and diagrams
•    Sample exercises
•    Self-assessment with ILIAS tests
•    Feedback und questions with ILIAS surveys

Technical implementation
•    ILIAS course with "Lernbar“ modules  
•    ILIAS test and survey