Syllabus
Registration via LPIS
Day | Date | Time | Room |
---|---|---|---|
Thursday | 10/01/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 10/08/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 10/15/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 10/22/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 10/29/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 11/05/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 11/12/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 11/19/20 | 03:00 PM - 05:30 PM | Online-Einheit |
Thursday | 11/26/20 | 09:00 AM - 11:30 AM | Online-Einheit |
Friday | 12/04/20 | 02:30 PM - 05:00 PM | Online-Einheit |
Wednesday | 12/09/20 | 02:00 PM - 04:00 PM | Online-Einheit |
Online-sessions
Online-sessions will be offered through MS Teams. Short lectures are followed by discussion slots. Students are expected to read the required chapters of the book as a preparation for the online-sessions. At the end of each online-session, problem sets will be distributed.
Students are expected to solve the tasks of the problem sets until the next online-session. At the beginning of the subsequent online-session, students will present their solutions through MS Teams. Each student has to present twice over the whole course and students are randomly picked. Each presentation consists of 20% of the grading (40% in total).
After the presentations, short lectures will follow as a preparation for the next problem sets.
Additional assessment is based on announced online-quizzes during the online-sessions (15% of the grading). At the end of the course, there will be a written end of seminar exam which will take place at the WU campus (45% of the grading).
Assessment is therefore based on:
- 2 presentations of solutions to problem sets (each presentation consists of 20%) 40%
- Online-quizzes 15%
- End of seminar exam (45 minutes) 45%
Students need at least 50,5 % in total (presentations + quizzes + exam) to pass the course.
- Class 1: Economic Foundations - The Single Product Firm
- Class 2: Economic Foundations - The Multiproduct Firm
- Class 3: Accounting versus Economics
- Class 4: A Closer Look at the Accountant´s Art
- Class 5: The Modernism School
- Class 6: Consistent Framing in a Strategic Setting
- Class 7: Economic Foundations - Performance Evaluation
- Class 8: Economic Foundations - Informative Performance Evaluation
- Class 9: Accounting-Based Performance Evaluation
- Class 10: End Game
- Class 11: End of Seminar examination
This course enables students to:
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Skillfully use accounting, accounting information, and the accounting system, as opposed to doing accounting
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Reflect important concepts of accounting, like the meaning of the terms cost, controllability, internal control
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Reflect the substantial value of accounting for decision making within the firm when the accounting information is carefully used & reflect the fatal and embarrassing errors that can occur when the accounting information is not carefully used
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Scrutinize the rules, recipes, and handy guidelines for how to use and interpret accounting information in varying economic situations
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Reflect how strategic interactions among competitors and among managers of a company affect the design and the use of the accounting system
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Identify situations in which the information used to make a decision is not necessarily useful in evaluating the manager who made the decision
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Reflect the impact of uncertainty and incomplete information on managerial decision making
This course enables students to:
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To scrutinize rules, recipes, and guidelines
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Discuss possible solutions of problems, to evaluate arguments and to contribute to improve the process of problem solving
The course consists of lectures, problem sets, discussions and self-study of selected management accounting issues. The problem sets are delivered at the end of each class. The solutions of the problem sets are presented and discussed in the subsequent class.
Assessment is based on:
- 2 presentations of solutions to problem sets (each presentation consists of 20%) 40%
- Online-quizzes 15%
- End of seminar exam (45 minutes) 45%
Students need at least 50,5 % in total (presentations + quizzes + exam) to pass the course.
- Students are expected to have studied intermediate/advanced courses of management accounting & control.
- 7 (2) Studienplan für das Masterstudium Finanzwirtschaft und Rechnungswesen
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