Universität Wien

040308 KU Special Topic: State of the Art: Current Issues in Accounting, Auditing, Corporate Governance I (MA) (2025W)

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

Es besteht Anwesenheitspflicht

Es besteht Anwesenheitspflicht

Moodle
Mi 03.12. 11:30-13:00 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. 50 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/

  • Donnerstag 02.10. 09:45 - 11:15 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
  • Donnerstag 16.10. 11:35 - 13:00 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
  • Donnerstag 16.10. 13:15 - 14:45 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 04.11. 11:30 - 13:00 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
  • Dienstag 04.11. 13:15 - 14:45 PC-Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Untergeschoß
  • Dienstag 04.11. 15:00 - 16:30 Seminarraum 13 Oskar-Morgenstern-Platz 1 2.Stock
  • Mittwoch 03.12. 13:15 - 14:45 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Mittwoch 03.12. 15:00 - 16:30 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Donnerstag 04.12. 09:45 - 14:00 Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

Master’s students aiming to write a thesis in accounting, auditing, or corporate governance.
The course equips students with skills to conduct high-quality research in accounting, auditing, and corporate governance. Students will:
• Engage with current literature.
• Critically analyze academic articles.
• Develop research proposals and academic papers.
This course offers a strong foundation for conducting research in accounting, auditing, and corporate governance, focusing on critical evaluation of literature, methodological rigor, and the development of a thesis-ready research proposal.

Learning Objectives
Knowledge & Understanding
• Grasp theoretical foundations and current developments in the fields.
• Recognize major theoretical streams, concepts, and research methods.
Skills & Abilities
• Analyze the evolution of theoretical foundations over time.
• Apply literature to describe and analyze topics relevant to thesis projects.
Judgment & Approach
• Adopt a reflective, critical approach to research.
• Evaluate different methodological approaches for own research.

Course Content
• Literature Reviews and Content Analysis: Types and expected outcomes.
• Analysis Techniques: Tools and methods for research analysis.
• Research Streams: Main theories and research directions.
• Influential Studies: Key academic articles shaping the field.
• Research Gaps: Identifying gaps and formulating research agendas.
• Thesis Proposal: Development of a research paper for a master thesis proposal.

Teaching Format
• Lectures: Introduce key concepts and methodologies.
• Seminars: In-depth discussions of selected academic papers.
• Self-Study: Independent reading and seminar preparation.
• Feedback Sessions: Guidance on individual research ideas and proposals.

Art der Leistungskontrolle und erlaubte Hilfsmittel

Task Maximum Points Weight
Assignment 1: 35% Written research proposal (15) + Oral presentation (15) + Written discussion & participation (5)
Assignment 2: 60% Own thesis (30) + Oral presentation & PPT (15) + Written discussion & participation (15)
Participation in class: 5%

We refer to the university guidelines on the use of artificial intelligence, which can be found here: https://studieren.univie.ac.at/lernen-pruefen/ki-in-studium-und-lehre/.

Mindestanforderungen und Beurteilungsmaßstab

Grading Scale:
• <50% → 5
• 50–62.5% → 4
• 63–75% → 3
• 75.5–87.5% → 2
• 88–100% → 1

Important Notes:
• Late submission → one-grade penalty.
• Plagiarism → automatic fail.

Prüfungsstoff

See separate literature list on Moodle.

Literatur

See separate literature list on Moodle.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Mo 17.11.2025 10:06