Modulhandbuch (Module manual)

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M.184.5291 Accounting, Organizations and Society
(Accounting, Organizations and Society)

Koordinator (coordinator):	Prof. Dr. Daniel Reimsbach
Ansprechpartner (contact):	Prof. Dr. Daniel Reimsbach (daniel.reimsbach[at]upb.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):
	Nummer / Name (number / title)	Art (type)	Kontaktzeit (contact time)	Selbststudium (self-study)	Status (P/WP) (status)	Gruppengröße (group size)
a)	K.184.52911 / Accounting, Organizations and Society		30 Std (h)	70 Std (h)	P
b)	K.184.52912 / Accounting, Organizations and Society - Übung		15 Std (h)	35 Std (h)	P
Wahlmöglichkeiten innerhalb des Moduls (Options within the module):
Keine

Empfohlene Voraussetzungen (prerequisites):
M.184.2227 FA 1: Grundlagen des externen Rechnungswesens nach HGB M.184.2267 FA 3: Introduction to international financial reporting SAR 1: Sustainability Accounting and Reporting (Kurs auch so gut studierbar)

Empfohlene Voraussetzungen (prerequisites):

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

M.184.2267 FA 3: Introduction to international financial reporting

SAR 1: Sustainability Accounting and Reporting (Kurs auch so gut studierbar)

Inhalte (short description):
Is accounting simply about the financial bottom-line?: No it is not, as you will learn and discuss in this module. Driven by real-world economic problems, this module considers accounting a consequence of, but also an active agent within, a dynamic and evolving social world. While long being considered as a dry, technical, quantitative but rather “reliable” discipline, external shocks have altered this perception to the involvement in creative accounting, tax avoidance, the banking crisis, and corporate and public sector financial scandals. Accordingly, the module places accounting in a larger organizational and societal context, providing theoretical and empirical foundations for assessing the responsibilities of for profit-organizations in our modern world, picking up some inspirations from the Harvard Business School course “Reimagening Capitalism”. In an interactive back-and-forth between lecturing and exercise elements, textbook-knowledge is combined with real-world case studies, showcases of changes in corporate behavior around the globe, and topical academic research articles.

Inhalte (short description):

Is accounting simply about the financial bottom-line?: No it is not, as you will learn and discuss in this module. Driven by real-world economic problems, this module considers accounting a consequence of, but also an active agent within, a dynamic and evolving social world. While long being considered as a dry, technical, quantitative but rather “reliable” discipline, external shocks have altered this perception to the involvement in creative accounting, tax avoidance, the banking crisis, and corporate and public sector financial scandals. Accordingly, the module places accounting in a larger organizational and societal context, providing theoretical and empirical foundations for assessing the responsibilities of for profit-organizations in our modern world, picking up some inspirations from the Harvard Business School course “Reimagening Capitalism”. In an interactive back-and-forth between lecturing and exercise elements, textbook-knowledge is combined with real-world case studies, showcases of changes in corporate behavior around the globe, and topical academic research articles.

Lernergebnisse (learning outcomes):

Fachkompetenz Wissen (professional expertise):
Studierende... know how the accounting discipline can help organizations address major societal challenges. are familiar with the governance role of accounting and specific instruments as part of this role. gain insights into the most prominent cases (practice) and academic articles in the field (theory).
Fachkompetenz Fertigkeit (practical professional and academic skills):
Studierende... can compare and contrast short-term and long-term economic thinking and goals. are in command of new metrics and approaches to measuring corporate performance. are empowered to envision themselves as actors with the ability and agency to confront major societal challenges in their future business role in accounting and beyond.
Personale Kompetenz / Sozial (individual competences / social skills):
Studierende... independently build learning groups to repeat and deepen knowledge that was presented in the lecture. a ctively discuss the case studies and academic articles presented in the lecture and the tutorial.
Personale Kompetenz / Selbstständigkeit (individual competences / ability to perform autonomously):
Studierende... independently apply their accounting knowledge to real-world cases. critically participate in discussions about the dynamic and changing role of accounting in a broader societal context. strengthen their practical and research skills.

Prüfungsleistungen (examinations)
Art der Modulprüfung (type of modul examination): Modulabschlussprüfung
	Art der Prüfung (type of examination)	Umfang (extent)	Gewichtung (weighting)
a)	Klausur	90 Min.	95.00 %
b)	Präsentation	20 Minuten	5.00 %

Studienleistung / qualifizierte Teilnahme (module participation requirements)
Nein

Voraussetzungen für die Teilnahme an Prüfungen (formal requirements for participating in examinations)
Keine

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. IBS, M.Sc. BWL, M.Sc. International Economics and Management, M.Sc. Management, M.Sc. Management Information Systems, M.Sc. Taxation, Accountingand Finance, M.Sc. Winfo, M.Sc. Wirtschaftspädagogik, M.Ed. Wirtschaftspädagogik M.Sc. Betriebswirtschaftslehre M.Sc. International Business Studies M.Sc. International Economics and Management M.Sc. Management Information Systems M.Sc. Management M.Sc. Taxation, Accounting and Finance M.Sc. Wirtschaftsinformatik M.Sc. Wirtschaftspädagogik M.Ed. Wirtschaftspädagogik

Verwendung des Moduls in den Studiengängen (The module can be selected in the following degree programmes)

M.Sc. IBS, M.Sc. BWL, M.Sc. International Economics and Management, M.Sc. Management, M.Sc. Management Information Systems, M.Sc. Taxation, Accountingand Finance, M.Sc. Winfo, M.Sc. Wirtschaftspädagogik, M.Ed. Wirtschaftspädagogik
M.Sc. Betriebswirtschaftslehre
M.Sc. International Business Studies
M.Sc. International Economics and Management
M.Sc. Management Information Systems
M.Sc. Management
M.Sc. Taxation, Accounting and Finance
M.Sc. Wirtschaftsinformatik
M.Sc. Wirtschaftspädagogik
M.Ed. Wirtschaftspädagogik

Umfang QT (participation requirements):

Lernmaterialien, Literaturangaben (learning material, literature):

Teilnehmerbegrenzung (participant limit):
Keine

Sonstige Hinweise (additional information):
Die Prüfungsleistung "Präsentation" unter b) ist wie folgt zu verstehen: Im Rahmen der zugehörigen Übung stellen (Gruppen von) Studierenden akademische Papiere vor. Je nach Quallität der Präsentationen werden Zusatzpunkte vergeben, die auf die schriftliche Klausur angerechnet werden. Sprache: Englisch Lernmaterialien, Literaturangaben (learning material, literature): Scott, W.R. & P. O'Brien (2021), Financial Accounting Theory, Pearson/Prentice Hall, Toronto, 8th edition Laine, Tregida, Unerman: Sustainability Accounting and Accountability, 3. Auflage 2021 Hahn, R. (2022). Sustainability Management: Global Perspectives on Concepts, Instruments, and Stakeholders. Rüdiger Hahn. Case studies (provided in class) Topical academic articles

Sonstige Hinweise (additional information):

Die Prüfungsleistung "Präsentation" unter b) ist wie folgt zu verstehen: Im Rahmen der zugehörigen Übung stellen (Gruppen von) Studierenden akademische Papiere vor. Je nach Quallität der Präsentationen werden Zusatzpunkte vergeben, die auf die schriftliche Klausur angerechnet werden.

Sprache: Englisch

Lernmaterialien, Literaturangaben (learning material, literature):

Scott, W.R. & P. O'Brien (2021), Financial Accounting Theory, Pearson/Prentice Hall, Toronto, 8th edition

Laine, Tregida, Unerman: Sustainability Accounting and Accountability, 3. Auflage 2021

Hahn, R. (2022). Sustainability Management: Global Perspectives on Concepts, Instruments, and Stakeholders. Rüdiger Hahn.

Case studies (provided in class)

Topical academic articles

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