Universität Wien

040193 KU State of the Art: Current Issues in Accounting, Auditing and Corporate Governance (MA) (2022S)

verwendbar für Ausgewählte Teilgebiete des externen Rechnungswesens A, B oder C

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Prüfungsimmanente Lehrveranstaltung
DIGITAL

Herzlich willkommen und viel Erfolg!

An/Abmeldung

Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").

Details

max. 50 Teilnehmer*innen
Sprache: Englisch

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

  • Montag 14.03. 09:45 - 11:15 Digital
  • Donnerstag 07.04. 09:45 - 13:45 Digital
  • Freitag 08.04. 09:45 - 13:45 Digital
  • Montag 13.06. 08:45 - 14:45 Digital
  • Dienstag 14.06. 08:45 - 14:45 Digital

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

The course's goal is to familiarize students with different published academic articles that greatly influenced the Accounting, Auditing and Corporate Governance literature's development and the current state-of-the-art research.

Intended learning outcomes:

On completion of the course, the students will be able to:

Knowledge and understanding
1. Demonstrate knowledge about the theoretical foundations of Accounting, Auditing and Corporate Governance research and the current state-of-the-art research.
2. Demonstrate an understanding of central theoretical streams, concepts, methods, and their influence and relevance to Accounting, Auditing and Corporate Governance studies.
Skills and abilities
3. Demonstrate how the theoretical foundations of Accounting, Auditing and Corporate Governance have been developed during the past decades and are currently modified.
4. Demonstrate ability to apply research-based literature to describe and analyze particular aspects of Accounting, Auditing and Corporate Governance research related to future master theses project.
Judgment and approach
5. Demonstrate a reflective approach to Accounting, Auditing and Corporate Governance research and its pronounced future research topics
6. Critically evaluate different methodological approaches about own studies project
Content:

The course covers Accounting, Auditing and Corporate Governance literature in several sub-fields. The academic papers have become essential points of reference in terms of framing the Accounting, Auditing and Corporate Governance field. This course offers insights into Accounting, Auditing and Corporate Governance literature that we could expect to see discussed in the future as well.

Type of Instruction/Teaching format:

This is an intensive course of seminars with individual studies required before the meetings. The course consists of self-learning, seminars, and discussions.

Participants are supposed to read the relevant assigned course literature and to participate.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Examination is recurrent through active participation during all tuition and through the fulfillment of individual assignments.

Active participation in the form of presentations and discussions at course meetings and a passing grade in the individual course papers.

The course will be examined in the following way:

(1) Two written assignments fulfill ILOs: 1,2,3,4,5,6
a. Assignment one: summary of an assigned academic paper (25%)
b. Assignment two: thesis paper with the purpose based on the assigned 1) a) paper (25%)

(2) Two oral presentations fulfill ILOs: 1,3,5
c. Presentation of the assigned academic paper (15%)
d. Presentation of the own thesis paper (15%)

(3) Active participation in discussions fulfill ILOs: 1,2,3,4,5,6
e. Active participation through discussions. Each student gets two academic papers assigned for seminar 1 (10%).
f. Active participation through discussions. Each student gets two theses assigned for seminar 2 (10%).

Additional information

The course language is English.
Literature:

See separate literature list on Moodle.

Mindestanforderungen und Beurteilungsmaßstab

o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).

Prüfungsstoff

Literatur

Literature:

See separate literature list on Moodle.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Do 11.05.2023 11:27