Modulhandbuch (Module manual)

M.184.4268 Seminar in Accounting Research
(Master Thesis Seminar)
Koordinator (coordinator): Prof. Dr. Urska Kosi
Ansprechpartner (contact): Prof. Dr. Urska Kosi (urska.kosi[at]
Credits: 5 ECTS
Workload: 150 Std (h)
Semesterturnus (semester cycle): WS
Studiensemester (study semester): 1-4
Dauer in Semestern (duration in semesters): 1
Lehrveranstaltungen (courses):
Nummer / Name
(number / title)
(contact time)
Status (P/WP)
(group size)
a) K.184.42681 / Seminar in Accounting Research Block 40 Std (h) 110 Std (h) P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):

​Basics of bookkeeping and accounting, e.g.
M.184.2227 (FA 1: Grundlagen des externen Rechnungswesens nach HGB)
M.184.2228 (FA 2: Weiterführende Grundlagen des externen Rechnungswesens nach HGB)

International financial reporting knowledge, e.g.
M.184.2267 (FA 3: Introduction to international financial reporting)
M.184.2268 (FA 4: Intermediate international financial reporting)

Basics of statistics and econometrics, e.g. W2295, Empirische Forschung im Accounting

Inhalte (short description):

​Within the seminar we discuss selected topics of financial accounting based on research papers. It provides 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 interpret the results. Then we work through a case study and learn how it is conducted (hypothesis development, data collection, data analysis). Students are required to read and summarise or present a few research papers. This knowledge will help students prepare their own research (e.g. master thesis) as well as develop their own research idea.

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):
  • know how to read academic research and interpret its results.
  • know the importance of empirical research in accounting.
  • learn the steps of conducting academic research.
  • know sources of academic literature and data for research.

  • Fachkompetenz Fertigkeit (practical professional and academic skills):
  • are able to summarise an academic paper.
  • are able to interpret research findings.
  • are able to develop their own research idea.
  • are able to apply the steps of a research process to conduct their own research project.

  • Personale Kompetenz / Sozial (individual competences / social skills):
  • independently build learning groups to repeat and deepen what was presented in the seminar.
  • learn to work in groups and discuss a specific research topic.
  • actively take part in discussions of academic research.
  • assess the applicability of research findings to the business environment.

  • Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
  • are able to critically and independently evaluate accounting research and interpret its results.
  • are able to transfer findings of academic research to the business environment (e.g. relate it to corporate reporting, regulation).
  • are able to independently find interesting research ideas and ways to address them.

  • Prüfungsleistungen (examinations)
    Art der Modulprüfung (type of modul examination): Modulteilprüfungen
    Art der Prüfung
    (type of examination)
    a) Hausarbeit 1 Seite 30.00 %
    b) Hausarbeit 2 Seiten 40.00 %
    c) Präsentation 30 min. 30.00 %
    Studienleistung / qualifizierte Teilnahme (module participation requirements)
    Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
    Voraussetzungen für die Vergabe von Credits (formal requirements for granting credit points)
    Die Vergabe der Credits erfolgt, wenn die Modulnote mindestens „ausreichend“ ist
    Gewichtung für Gesamtnote (calculation of overall grade)
    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)
    M.Sc. International Business Studies, M.Sc. Betriebswirtschaftslehre, M.Sc. International Economics and Management, M.Sc. Management Information Systems, M.Sc. Wirtschaftsinformatik, M.Sc. Wirtschaftspädagogik, M. Ed. Wirtschaftspädagogik
    M.Sc. Taxation, Accounting and Finance
    M.Sc. Management
    Umfang QT (participation requirements):
    Lernmaterialien, Literaturangaben (learning material, literature):
    Teilnehmerbegrenzung (participant limit):
    Sonstige Hinweise (additional information):

    ​Teaching language: English

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