After completion of the module the students will be able to use empirical and logical-analytical methods to evaluate scientific subject-specific studies concerning their validity, to understand their results in detail and to critically reflect them. They will also be enabled to individually plan their own study designs. The acquired knowledge will be deepened by means of different exercises.

The module provides an overview of research methods in at least one of the following areas: business taxation, finance, accounting and auditing. The students become acquainted with the subject-specific characteristics of these methods and are introduced to their application. It is given attention to the subject-specific research methods as well as to the relevant econometric models and theoretical foundations. Furthermore, selected textbooks and research literature are studied and critically analyzed. The participants will also debate the methods of carrying out a research project (from problem identification to communication of research results).

Language: German or English

Total workload: 150

Module duration: One semester

Module frequency: If capacity is available