Abstract
Management accounting has become a rather important discipline in business education in Germany. While accounting was initially seen more like a necessary evil and something which needed to be done to be compliant with specific laws and tax filings, management accounting has evolved into a much more business-oriented discipline.
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- 1.
A 3.0 can be translated as satisfactory—a performance which meets the average requirements. The corresponding equivalent would be C.
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Dressler, S., Rachfall, T. (2020). Improved Learning Performance Based on a Flipped Classroom Concept—A Case Study Based on the Course Introduction to Management Accounting for Business Engineers. In: Walker, Z., Tan, D., Koh, N.K. (eds) Flipped Classrooms with Diverse Learners. Springer Texts in Education. Springer, Singapore. https://doi.org/10.1007/978-981-15-4171-1_11
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