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Lehrende: Assistant Professor Andreas Osterrmaier
Veranstaltungsart:
Seminar
Orga-Einheit:
Anzeige im Stundenplan:
Proseminar Managemen
Semesterwochenstunden:
3
Credits:
9,0
Standort:
Campus der Zeppelin Universität
Unterrichtssprache:
Englisch
Min. | Max. Teilnehmerzahl:
10 | 35
Prioritätsschema: Standard-Priorisierung
Inhalte:
Learning objectives
The purpose of this course for students is to do, present, and defend their own research, preparing them for their Bachelor’s thesis and beyond. Specifically, it has the following learning objectives.
Knowledge: Students obtain an overview of current topics in accounting research and leading publication outlets. They know about the state of the art, particularly in their chosen topic.
Competences: Students can use research findings to create evidence-based management control and reporting systems. They can evaluate extant systems and identify their upsides and downsides.
Skills: Students improve their research skills, such as to find and understand literature, generate and argue for insights, challenge arguments, and present their findings, in writing and orally.
Lernziele:
Contents
The contents include current topics in management control, including performance evaluation, such as budgeting, target setting, performance evaluation, types of control (e.g., preventive vs. detective) use of AI in control decisions; managerial reporting, such as the agency problem, managerial honesty, and forecasting; financial and particularly sustainability reporting, such as recent developments in standard setting (e.g., SAS, ESRS, taxonomy regulation) and firms’ and investors’ responses to these. Input sessions offer an overview of topics to enable students to make an informed choice of one topic for their own research. The review report and fellow students’ presentation expose them to further topics.
The course combines lectures and meetings for individual discussions with independent student research to write term papers and make student presentations. Students are encouraged to participate actively in all learning activities.
Weitere Informationen zu den Prüfungsleistungen:
Exam
Term paper of 25–30 pages; review report of 2–3 pages about someone else’s term paper; presentation of 30 minutes. Deadlines are arranged in class depending on class size to allow for (a) two weeks for review reports after submission of term papers; (b) presentations to be held before the reading week.
Literatur:
Readings
Reading materials consist of research articles, which will be provided in class. Students do their own literature search to write their term papers and review reports.
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