Modulhandbuch (Module manual)

M.184.5237 Accounting Theory – An Information Content Perspective
(Accounting Theory – An Information Content Perspective)
Koordinator (coordinator): Prof. Dr. Michael Ebert
Ansprechpartner (contact): Manuel Drewes (manuel.drewes[at]
Credits: 5 ECTS
Workload: 0
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.184.52371 / 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):
Empfohlene Voraussetzungen (prerequisites):

Students should be familiar with basics of financial accounting, and the basics of microeconomics.​

Inhalte (short description):

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):
Fachkompetenz Wissen (professional expertise):
  • appreciate accounting as an integral part of a company’s decision making process.
  • know basic concepts, analyses, uses and procedures associated cost accounting.
  • understand how managerial decisions and managerial incentive problems endogenously create a demand for information and thus for accounting.​
  • Fachkompetenz Fertigkeit (practical professional and academic skills):
  • are able to link economic fundamentals to accounting figures.
  • know how to use accounting in order to support management decisions.
  • understand the role of accounting in a world characterized by uncertainty.​
  • Personale Kompetenz / Sozial (individual competences / social skills):
  • work together in self appointed teams in order to reinforce and discuss the course contents.
  • take an active part in lectures, practice sessions and their self-defined study groups.
  • push the discussion in class and present their own solutions to problem sets to be discussed in practice sessions.​
  • Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
  • are able to apply the course subject matter to managerial decision problems and develop specific solutions.
  • Prüfungsleistungen (examinations)
    Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
    Art der Prüfung
    (type of examination)
    a) Klausur 60 Minuten 100.00 %
    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 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
    Umfang QT (participation requirements):
    Lernmaterialien, Literaturangaben (learning material, literature):
    Christensen, J.A., Demski, J.S.: Accounting Theory - An Information Content Perspective, McGraw-Hill, New York, 2003
    Sonstige Hinweise (additional information):
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