Modulhandbuch (Module manual)

M.184.5286 Digitalization in Taxation and Accounting
(Digitalization in Taxation and Accounting)
Koordinator (coordinator): Prof. Dr. Sönke Sievers
Ansprechpartner (contact): Prof. Dr. Sönke Sievers (soenke.sievers[at]
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):
Nummer / Name
(number / title)
(contact time)
Status (P/WP)
(group size)
a) K.184.52861 / Digitalization in Taxation and Accounting Vorlesung / Übung 30 Std (h) 45 Std (h) P 40 TN (PART)
b) K.184.52862 / Digitalization in Taxation and Accounting Vorlesung 30 Std (h) 45 Std (h) P 40 TN (PART)
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Empfohlene Voraussetzungen (prerequisites):

​M.184.2216 TX1 Unternehmensbesteuerung

M.184.2217 TX2 Steuerbilanzen

M.184.2227 FA 1: Grundlagen des externen Rechnungswesens nach HGB

M.184.2227 FA 2: Weiterführende Grundlagen des externen Rechnungswesens nach HGB

M.184.2267 FA 3: Introduction to international financial reporting

Inhalte (short description):

In this master module, students learn about accounting and taxation in the context of a digitalized and increasingly automated business world. In particular, the background of technological developments as well as the legal and institutional framework are taught and critically evaluated.

Throughout this course, students deal with different perspectives on the topic and learn about both theoretical concepts and practical applications in the field of Accounting and Taxation 4.0. Lectures, exercises, case studies and, possibly, guest lectures are used.

The module structure provides for the teaching of fundamental theoretical and institutional aspects by means of lectures and their practical implementation through exercises. In  these exercises, students are taught, among other things, the subject-specific use of the programming languages Python and/or R. In addition, case studies may also be used. Depending on availability, business representatives provide further insights into the implementation process in companies and other institutions.

In the course of this module, students create a portfolio of term papers, presentations and practical case studies – partly in groups – in which they process, apply and critically analyze the presented content in order to document and reflect on their learning progress.

This module consists of two parts. For each part an assignment needs to be submitted which will equally contribute to the final grade.

Lernergebnisse (learning outcomes):
Fachkompetenz Wissen (professional expertise):

​• know the theoretical basics about the importance of digitalization in the context of taxation and accounting.

• gain theoretical knowledge and practical skills about the prerequisites and modeling of automated business processes in the field of accounting.

• gain insight into the importance of blockchain technology for accounting, corporate taxation and its automation.

• gain skills in using essential programming languages in a subject-specific and application-related context. ​

Fachkompetenz Fertigkeit (practical professional and academic skills):

• are able to understand emerging technologies in the context of the digitalization of accounting and taxation

 • are able to perfrom research in the field of blockchain technology, digitalization and automation in taxation and accounting and to evaluate and summarize scientific literature in that specific field

 • are able to implement the theoretical content from the lecture in exercises using a subject related programming language ​​

Personale Kompetenz / Sozial (individual competences / social skills):

​• form independent learning or working groups and work together to deepen the knowledge they have acquired.

• participate actively in lectures and exercises.

• contribute by asking questions and contributing to discussions, and present their own proposed solutions to the problems raised as part of individual/group assignments. ​​

Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):

​• are able to use what they have learned to analyze operational structures and propose solutions for typical problems in connection with Taxation and Accounting 4.0.

• understand existing solutions and are able to critically evaluate them.​​

Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
Art der Prüfung
(type of examination)
a) Portfolio 10-20 Seiten 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. Taxation, Accounting and Finance
Umfang QT (participation requirements):
Lernmaterialien, Literaturangaben (learning material, literature):
Teilnehmerbegrenzung (participant limit):
Sonstige Hinweise (additional information):

​This class is primarily taught in English. Some lectures might be read in German.​

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