040269 SE Seminar in external Accounting (MA) (2022W)
Continuous assessment of course work
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ON-SITE
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 12.09.2022 09:00 to Fr 23.09.2022 12:00
- Registration is open from We 28.09.2022 09:00 to Th 29.09.2022 12:00
- Deregistration possible until Fr 14.10.2022 23:59
Details
max. 24 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
Attendance is compulsory for this course. Unexcused non-attendance at the first course session will result in a deregistration from the course.
Tuesday
04.10.
15:00 - 16:30
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Monday
14.11.
08:45 - 14:45
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday
15.11.
08:45 - 14:45
Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
Thursday
19.01.
08:45 - 14:45
Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Thursday
26.01.
08:45 - 14:45
Seminarraum 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Information
Aims, contents and method of the course
Assessment and permitted materials
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%).
Minimum requirements and assessment criteria
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).
Examination topics
Literature:
See separate literature list on Moodle.
See separate literature list on Moodle.
Reading list
Literature:
See separate literature list on Moodle.
See separate literature list on Moodle.
Association in the course directory
Last modified: Su 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.