Accounting graduates earn a median $59,954 Across 616 US programmes, two years after finishing
See the degree grade →A three‑semester, full‑time master’s focused on controlling for graduates with an economics background. It suits students who want advanced analytical skills for planning, steering and evaluating company processes and who prefer practice‑oriented learning with company projects and case studies.
Teaching concentrates on analysis, planning and control of business processes and on preparing decision‑relevant information for management. Core topics covered include group organisation and controlling, consolidated financial and management accounting, value and risk management and business analytics. You learn to develop and evaluate key performance indicators, produce forecasts, perform variance analyses and derive measures for operational and strategic issues. The programme comprises ten compulsory modules in the first two semesters and a project element; the third semester is reserved for the thesis.
The programme is aimed at graduates from business/economics degree programmes with a specialisation in controlling. Students are expected to bring prior knowledge in controlling and related business disciplines.
Graduates are prepared for roles in operational and strategic controlling where they create decision templates, maintain internal information systems, monitor and steer processes, develop and analyse KPIs, conduct forecasting and variance analyses, support budgeting and reporting, and plan or accompany strategic initiatives. Specialisations during study or in employment can include organisational, purchasing, sales, project or personnel controlling. With experience, progression to leadership of controlling functions is possible; related career paths include roles in management consulting.
Students typically fund study through scholarships, employer cooperation in project work, traineeships and conventional funding routes; international exchange or internships abroad are possible and can be credited or extend study duration.
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