Universität Wien

040269 KU Special Topics: State of the Art: Current Issues in Accounting, Auditing and Corporate Governance II (2025W)

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

Es besteht Anwesenheitspflicht
Moodle
Mo 01.12. 09:45-18:15 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock

An/Abmeldung

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

Details

max. 24 Teilnehmer*innen
Sprache: Englisch

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

Attendance is compulsory.
Rules according to courses with continuous assessment apply:
https://financial-accounting.univie.ac.at/en/information-about-courses-with-continuous-assessment/

  • Montag 10.11. 13:15 - 14:45 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
  • Mittwoch 28.01. 11:30 - 18:15 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 29.01. 09:45 - 11:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Donnerstag 29.01. 11:30 - 18:15 Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

Course Purpose
• Explore influential academic papers shaping financial accounting literature.
• Receive feedback from instructor and peers on assignments.
• Learn how to structure and organize future research papers.
• Gain insights into high-quality research and seminar discussions.

Learning Outcomes:
1. Knowledge & Understanding
- Know key accounting research topics and contemporary developments.
- Understand central concepts, methods, and their relevance.
2. Skills & Abilities
- Explain how accounting research evolved over the past decade.
- Apply research-based literature to analyze topics for your master thesis.
3. Judgment & Approach
- Reflect on future research directions.
- Critically evaluate methodological approaches for your projects.

Course Content
• Financial accounting literature in sub-fields: international accounting, auditing, financial reporting, accounting history.
• Selected papers serve as key references for framing research.

Course Format
• Intensive seminar with self-study, readings, and discussions.
• Read assigned literature before each session.
• Participate actively in seminars.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Assessment & Points:

1. Paper Selection
Description: Choose paper & enter in Etherpad
Points: 1
Weight: 1%

2. Assignment 1
Written summary
Points: 10
Weight: 10%
Oral presentation + PPT
Points: 15
Weight: 15%
Discussion participation
Points: 10
Weight: 10%

3. Assignment 2
Own Thesis paper
Points: 30
Weight: 30%
Oral presentation + PPT
Points: 15
Weight: 15%
Discussion participation
Points: 10
Weight: 10%

4. Happy Points
Description: Active participation
Points: 9
Weight: 9%

Total
Points: 100
Weight: 100%

Tip: Use AI tools. See https://studieren.univie.ac.at/lernen-pruefen/ki-in-studium-und-lehre/

Mindestanforderungen und Beurteilungsmaßstab

Minimum Requirements & Rules
• Attend all sessions. Missing the first session = deregistration.
• Late submission = 1 grade lower.
• Plagiarism = automatic fail.
• <50% = fail; must retake course.

Grading Scale:
• 1 ≥ 88%
• 2 ≥ 75.5%
• 3 ≥ 63%
• 4 ≥ 50%
• 5 (fail): <49.5%

Prüfungsstoff

See separate literature list on Moodle.

Literatur

See full literature list on Moodle.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Di 23.09.2025 08:45