M.184.5237 Accounting Theory – An Information Content Perspective | |
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(Accounting Theory – An Information Content Perspective) |
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): | WS |
Studiensemester (study semester): | 1-4 |
Dauer in Semestern (duration in semesters): | 1 |
Lehrveranstaltungen (courses): | ||||||
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Nummer / Name (number / title) |
Art (type) |
Kontaktzeit (contact time) |
Selbststudium (self-study) |
Status (P/WP) (status) |
Gruppengröße (group size) | |
a) | K.184.52371 / Accounting Theory | Vorlesung | 30 Std (h) | 45 Std (h) | P | |
b) | K.184.52372 / Accounting Theory | Übung | 30 Std (h) | 45 Std (h) | P | |
Wahlmöglichkeiten innerhalb des Moduls (Options within the module): | ||||||
Keine |
Empfohlene Voraussetzungen (prerequisites): |
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Students should be familiar with basics of financial accounting, and the basics of microeconomics. |
Inhalte (short description): |
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The course provides an economic rationale for accounting. Based on a simple model of a firm students learn how a demand for accounting information arises endogenously from fundamental managerial decision problems. Accounting is shown to be instrumental in production planning, investment decisions and managerial incentive pay. During the course, we emphasize how accounting information relates to the economic fundamentals of the firm and to the actions of managers – thereby distinguishing a valuation perspective of accounting from a stewardship perspective. We combine both perspectives in an overarching theme – that of accounting as an information source in a business world marked by uncertainty. |
Lernergebnisse (learning outcomes): |
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Fachkompetenz Wissen (professional expertise): |
Studierende... |
Fachkompetenz Fertigkeit (practical professional and academic skills): |
Studierende... |
Personale Kompetenz / Sozial (individual competences / social skills): |
Studierende... |
Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously): |
Studierende... |
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) | Klausur | 90 Minuten | 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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M.Sc. International Business Studies M.Sc. Betriebswirtschaftslehre 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. International Economics and Management M.Sc. Management Information Systems M.Sc. Wirtschaftsinformatik M.Sc. Wirtschaftspädagogik M.Ed. Wirtschaftspädagogik M.Sc. Management M.Sc. Taxation, Accounting and Finance |
Umfang QT (participation requirements): |
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Lernmaterialien, Literaturangaben (learning material, literature): |
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Course materials will be provided by PANDA upload during the semester. |
Teilnehmerbegrenzung (participant limit): |
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Keine |
Sonstige Hinweise (additional information): |
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Instruction language is English. |