Aim and contents of the course: The course analyzes issues in financial and managerial accounting and auditing from a microeconomic perspective and against the background of empirical findings. For example, the course addresses the question of what decision relevance means and why companies have voluntarily used prudent accounting for centuries, even though the IASB prefers neutral accounting. It is also examined, for example, when the separation of auditing and consulting appears to make sense. Finally, aspects of performance measurement will be addressed.

 The course will be taught in English.

Syllabus

Course accreditation:

The course "Accounting and Economics" is assigned to the module "Hauptseminar Controlling". Students will be admitted to the course at the first meeting. Registration in Campus Management will take place afterwards.

Organizational matters:

• Lecturer: Prof. Jochen Bigus
• Course form: Lecture and presentations
• Date: Tuesday, 8:00 - 11:00
• Venue:  Lecture hall 106, Garystr. 21