Modulhandbuch (Module manual)
| M.184.6271 Accounting information, Capital markets, and Management Incentives | |
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| (Accounting information, Capital markets, and Management Incentives) |
| Koordinator (coordinator): | Prof. Dr. Michael Ebert |
| Ansprechpartner (contact): | Prof. Dr. Michael Ebert (michael.ebert[at]uni-paderborn.de) |
| Credits: | 5 ECTS |
| Workload: | 150 Std (h) |
| Semesterturnus (semester cycle): | SoSe |
| Studiensemester (study semester): | 1-4 |
| Dauer in Semestern (duration in semesters): | 1 |
| Lehrveranstaltungen (courses): | ||||||
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| Zur Zeit sind keine Lehrveranstaltungen bekannt. (No courses are known.) | ||||||
| Wahlmöglichkeiten innerhalb des Moduls (Options within the module): | ||||||
| Keine |
| Empfohlene Voraussetzungen (prerequisites): |
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| Zur Zeit sind keine Voraussetzungen bekannt. (No conditions are known.) |
| Inhalte (short description): |
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In this course we view accounting as an information system that provides information for a variety of economic decisions by different stakeholders within and outside an organization. The course builds on theoretical literature from accounting and information economics in order to give participants a thorough understanding of the economic mechanisms that make accounting information useful as well as a solid grasp on decision models based on accounting. As the course is provided on a irregular basis by different lectureres, different subsets of the literature may be in focus. |
| Lernergebnisse (learning outcomes): |
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| Fachkompetenz Wissen (professional expertise): |
| Studierende... Depends on the specific course schedule in a particulart year |
| Fachkompetenz Fertigkeit (practical professional and academic skills): |
| Studierende... Depends on the specific course schedule in a particulart year |
| Personale Kompetenz / Sozial (individual competences / social skills): |
| Studierende... Participants practice critical discourse in a group setting. They are comfortable with confrontational discussions that require them to be critical of or defend lines of argument, modelling choices or the interpretation of results. |
| Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously): |
| Studierende... Depends on the specific course schedule in a particulart year |
| Prüfungsleistungen (examinations) | |||
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| Art der Modulprüfung (type of modul examination): Modulabschlussprüfung | |||
| Art der Prüfung (type of examination) |
Umfang (extent) |
Gewichtung (weighting) | |
| a) | Hausarbeit | 10 Seiten | 100.00 % |
| Studienleistung / qualifizierte Teilnahme (module participation requirements) |
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| Nein |
| Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations) |
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| Keine |
| Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points) |
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| Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist |
| Gewichtung für Gesamtnote (calculation of overall grade) |
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| Das Modul wird mit der Anzahl seiner Credits gewichtet (Faktor: 1) |
| Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes) |
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| Promotionsstudium an der Fakultät WW |
| Umfang QT (participation requirements): |
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| Lernmaterialien, Literaturangaben (learning material, literature): |
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| Teilnehmerbegrenzung (participant limit): |
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| Keine |
| Sonstige Hinweise (additional information): |
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In the summer term 2026 the course will be blocked at: 1st June, 9:00 - 15:30 in Q5.245 Course language is english. The lecturer in this iteration of the course is Prof. Dr. Robert Göx from the University of Zurich. A reading list will be circulated in advance. Participants are expected to have read the core papers on this list before the start of the course.
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