040269 SE Seminar Externes Rechnungswesen (MA) (2022W)
Prüfungsimmanente Lehrveranstaltung
Labels
VOR-ORT
An/Abmeldung
Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
- Anmeldung von Mo 12.09.2022 09:00 bis Fr 23.09.2022 12:00
- Anmeldung von Mi 28.09.2022 09:00 bis Do 29.09.2022 12:00
- Abmeldung bis Fr 14.10.2022 23:59
Details
max. 24 Teilnehmer*innen
Sprache: Englisch
Lehrende
Termine (iCal) - nächster Termin ist mit N markiert
Attendance is compulsory for this course. Unexcused non-attendance at the first course session will result in a deregistration from the course.
Dienstag
04.10.
15:00 - 16:30
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Montag
14.11.
08:45 - 14:45
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Dienstag
15.11.
08:45 - 14:45
Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
Donnerstag
19.01.
08:45 - 14:45
Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Donnerstag
26.01.
08:45 - 14:45
Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Information
Ziele, Inhalte und Methode der Lehrveranstaltung
Art der Leistungskontrolle und erlaubte Hilfsmittel
Examination and grades:
The 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: Word-Count summary of an assigned academic paper (10%)
b. Assignment two: Word-Count paper with the purpose based on the assigned 1) a) paper (30%)
(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 an academic paper assigned for seminar 1 (15%).
f. Active participation through discussions. Each student gets a thesis assigned for seminar 2 (15%).
The 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: Word-Count summary of an assigned academic paper (10%)
b. Assignment two: Word-Count paper with the purpose based on the assigned 1) a) paper (30%)
(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 an academic paper assigned for seminar 1 (15%).
f. Active participation through discussions. Each student gets a thesis assigned for seminar 2 (15%).
Mindestanforderungen und Beurteilungsmaßstab
o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 50,0 % fail (grade 5); 50,0%-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).
o Plagarism = fail
o Scheme: until 50,0 % fail (grade 5); 50,0%-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
Literature:
See separate literature list on Moodle.
See separate literature list on Moodle.
Literatur
Literature:
See separate literature list on Moodle.
See separate literature list on Moodle.
Zuordnung im Vorlesungsverzeichnis
Letzte Änderung: So 02.10.2022 13:07
The course's goal is to familiarize students with different published academic articles that greatly influenced the financial accounting 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 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 financial reporting studies.
Skills and abilities
3. Demonstrate how the theoretical foundations of accounting, auditing research have been developed during the past decade and are currently modified.
4. Demonstrate ability to apply research-based literature to describe and analyze particular aspects of accounting research related to future master theses project.
Judgment and approach
5. Demonstrate a reflective approach to accounting research and its pronounced future research topics
6. Critically evaluate different methodological approaches about own studies project
Content:
The course covers financial accounting literature in several sub-fields, ranging from international accounting, auditing, financial reporting studies to accounting history. The academic papers have become essential points of reference in terms of framing an accounting field. This Seminar offers insights into accounting literature that we could expect to see discussed in the future.
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 participate.