| Topics | Percentage (%) |
| 1.6. Performance evaluation system | 4 |
| 1.7. Performance-oriented compensation system | 21 |
| 1.8. General issues | 25 |
| 2.3. Environmental cost accounting | 4 |
| 4. General issues of management accounting | 21 |
| 5.1. Value chain analysis | 4 |
| 6. Management accounting information system | 4 |
| 7.1. Value-based management | 4 |
| 7.2. Other | 13 |