While the content throughout the lectures of Prof. Dr. Ralf Bauer in Management Accounting was attainable, the content of its exam, however, did not reflect what has been done in the lectures as well as the tutorial session.

• The exam was overcomplicated, lengthy, or remotely as difficult as the exercises in the class. It featured a limited amount of theoretical questions, which maximum contributed to 17 per cent of the paper, while the application parts of the exam were not easy enough to attain the passable score.

• Within the time given and the means of scoring the paper, this is simply impossible to do all the task within 2 hours when the questions were very lengthy.

• There are some mistakes and/or ambiguity in the wording of the tasks which leads to misunderstanding while solving the task.

We would like to call for:

• Lower the minimum point to pass for the examinees.

• More tutorial sessions that are fit for the exam level.

• More relevant and to-par lectures from Prof. Dr. Ralf Bauer to prevent such incidents from happening again in the future.

Please support this petition by your university email (e.g. 12345@hsrw.org, where '12345' is your matriculation number) to ensure the authenticity of the exam participants.