Accounting & Economics

Lecturer

Prof. Dr. Robert Göx
Prof. Dr. Dieter Pfaff

Lecture number

475 / MOEC0259

Category

Lecture (including tutorials)

Level

Master

Part of

MA: Required elective module BWL 1
MA: Required module ME

Examination

written examination (60'), closed book
December 16, 2014; 12:00-14:00 pm

Credits

3 ECTS

Syllabus

Date / Time / Room

Date	Time	Room	Lecture
16.09.2014 - 28.10.2014	12:15-13:45	KOL-F-101	(Part I Prof. Göx)
04.11.2014	12:15-13:45	KOL-F-101	Accounting for Business Decisions and Control - Value Based Management
11.11.2014	12:15-13:45	KOL-F-101	Accounting for Business Decisions and Control - Budgeting
18.11.2014	12:15-13:45	KOL-F-101	Accounting for Business Decisions and Control - Transfer Pricing
25.11.2014	12:15-13:45	KOL-F-101	Accounting Information in Markets - Contracting Function of Accounting
02.12.2014	12:15-13:45	KOL-F-101	Accounting Information in Markets - Earnings Management and Voluntary Disclosure
09.12.2014	12:15-13:45	KOL-F-101	Practice Exam Part II
16.12.2014	12:00-14:00	tbd	Final Exam

Course description

Objectives

Evaluate the relative usefulness of accounting information for valuation purposes and incentive contracting
Identify potential conflicts of interests between different uses of accounting Information
Use management accounting information for performance evaluation (budgeting, transfer pricing, incentive schemes)
Understand the economic role of financial accounting to reduce incentive problems between a firm and their stakeholders
Understand the basic determinants of voluntary disclosure

Course materials and literature

Course materials and lecture notes will be available on the course website OLAT
A reading list will be provided in the lecture notes.

Application

Registration is not required

Language

English

Point of contact