Modulhandbuch (Module manual)

M.184.4268 Seminar in Accounting Research
(Master Thesis Seminar)
Unterrichtssprache (teaching language): English
Koordinator (coordinator): Prof. Dr. Kosi, Urska
Lehr- und Forschungseinheit (teaching unit): K.184.42681 Seminar in Accounting Research
Auskünfte (information): Gulenko, Maryna (
Credits/ ECTS: 5
Zeitmodus (semester): Wintersemester (winter semester)
Kurzbeschreibung (short description):
Within the seminar we discuss selected topics of financial accounting based on research papers. It will provide an overview of different roles and usages of financial accounting which underpin different areas of accounting research. We first provide an introduction on how to read academic research and students learn how to prepare a literature review. Then we will work through a case study and learn how it is conducted. Students will also be conducting a research project independently. This knowledge will help students prepare their own research (e.g. master thesis).
Lehrveranstaltungen - Teilmodule (courses - module elements):
Seminar in Accounting Research
Empfohlene Voraussetzungen (prerequisites):
Die Inhalte der folgenden Module werden für dieses Modul vorausgesetzt (the following modules are prerequisites):

Zur Zeit sind keine Voraussetzungen bekannt. (No conditions are known.)
Voraussetzungshinweise (prerequisite suggestions):
Kombinationshinweise - Überschneidungen (overlapping modules):
Die Kombination mit folgenden Modulen ist nicht zulässig. (it is not feasible to combine with these modules):

Zur Zeit sind keine Überschneidungen bekannt. (No overlaps are known.)
Prüfungsmodalitäten (assessments):
1. 100% Literature review, presentation and participation in the class
Summe 100%
Lernziele (learning objectives):
(factual knowledge):
This seminar teaches how to read and understand research in accounting.
(methodic competence):
The students should learn and apply the steps of conducting research in accounting and be able to conduct their own project.

(transfer competence):
Interpretation of research findings and its transfer to real-life decisions (e.g. relater to corporate reporting, relegation).
Normativbewertendes Wissen
(normative competence):
Critical evaluation of accounting research and interpretation of its results. Finding interesting research questions and ways to address them.
Schlüsselqualifikationen (skills):
Combination of lecture, discussions and preparations
Methodische Umsetzung (methodic implementation):
40 hours in-class time
40 hours for preparation of hand-ins
70 hours preparation for lectures
Unterrichtssprache (teaching language):
Ablaufinformationen, Terminplan, etc. (practical implementation, schedule):
All material relevant to the course will be made available in PANDA.
Bemerkungen (remarks):
Lernmaterialien, Literaturangaben (learning material, literature):
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