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Controlling and accounting are understood as central support functions of management. The main objective of the teaching is to impart the necessary business management knowledge in controlling and accounting to students, who by their nature are predominantly engineering students at a technical university, for a later professional career. In addition to understanding the relevant instruments and techniques of controlling and accounting, special emphasis is placed on conveying a behavioural-oriented perspective in order to sharpen the judgement regarding the application of the instruments. In particular, a sensitivity is to be created for the fact that certain instruments and techniques may appear to be optimal from a measurement or evaluation perspective, but that they lead to suboptimal results due to too high complexity, lack of incentive compatibility and/or susceptibility to manipulation.
Within the framework of the study courses at the Technical University of Hamburg-Harburg, the institute offers courses on controlling and accounting in both Bachelor's and Master's programs. The offer is supplemented by project seminars on current controlling topics, research-related courses for doctoral students and advanced master students and supervision of final theses.