Minor Accounting & Corporate Finance

Im Minor-Studienprogramm Accounting and Finance (Masterstufe) befassen Sie sich mit der Welt und Sprache der finanziellen Führung eines Unternehmens. Sie dient primär dem Ziel, nachhaltige Werte für die Unternehmenseigner zu schaffen und muss dabei verschiedenste Rahmenbedingungen berücksichtigen, die zudem einem stetigen Wandel unterliegen. Neben den Interessen wichtiger Stakeholder muss die finanzielle Führung das relevante gesetzliche und regulatorische Umfeld beachten, und sich zudem den Herausforderungen zunehmend globaler Märkte stellen.

Finanzielle Führung erfordert ein tiefgreifendes Verständnis des komplexen Zusammenspiels von Corporate Finance, Rechnungswesen, Rechnungslegung, Controlling, sowie interner und externer Revision. Im Rahmen des Minor-Studiums machen Sie sich mit den finanzwirtschaftlichen und accountingrelevanten Kernfunktionen vertraut und verstehen, wie verschiedene Instrumente der Corporate Governance diese Funktionen beeinflussen können. Das Minor-Studienprogramm vermittelt ein solides Verständnis von Rechnungs- und Finanzwesen sowie problemorientierte Erkenntnisse über die Struktur und die grundlegenden Zusammenhänge des Fachs.

Das Minor-Studienprogramm Accounting and Finance qualifiziert Sie für Fach- und Führungspositionen im Bereich der finanziellen Unternehmensführung. Als Fachspezialist für Auditing, Controlling, Finanz- und Rechnungswesen sowie Finanz- und Investitionsmanagement können Sie Ihr Wissen in der Beratung, Wirtschaftsprüfung sowie in Unternehmen unterschiedlichster Branchen einsetzen.

The minor combines two tightly connected fields and their governance perspective:

1. Accounting
   Building advanced understanding of financial and managerial accounting, including how firms measure, report, and use financial information for internal decisions and external communication.

2. Auditing & Governance
   Examining assurance processes and corporate governance mechanisms, and how transparency, incentives, and oversight affect firms’ reporting quality and decision making.

3. Corporate Finance
   Understanding firms’ financing and investment decisions, including capital structure, valuation, investment appraisal, and the financial management of corporations in competitive markets. 

Together, these areas equip students to assess how financial reporting, governance, and financing choices interact in shaping firm performance and stakeholder outcomes.
 

Target group

• The minor is designed primarily for students from the Faculty of Business, Economics and Informatics and is, to a limited extent, also open to students from other faculties. 
• This minor is designed for students who want to specialize in the financial management of organizations and develop strong analytical skills in accounting, auditing, governance, and corporate finance. It is especially suitable for students aiming for careers in auditing, controlling, finance, investment management, consulting, or financial leadership roles across industries.

ECTS:

• The program requires a total of 30 ECTS credits
• 18 ECTS credits from the core elective areas: BWL 1 (Accounting, Auditing & Governance) and FIN 3 (Corporate Finance)
• 12 ECTS credits from the compulsory modules Corporate Finance (6ECTS) and Advanced Financial Accounting (6 ECTS)

After completing the minor, students are able to:

• understand and apply advanced principles of financial and managerial accounting;

• analyze financial statements and evaluate reporting choices in light of incentives, governance, and regulation;

• assess auditing and corporate governance mechanisms and their impact on transparency and firm behavior;

• apply corporate-finance tools to valuation, investment, and financing decisions;

• integrate accounting information and finance reasoning to support evidence-based managerial decisions.
   

Career perspectives

The minor qualifies graduates for specialized and management roles in financial business management. Typical career paths include:

• auditing and assurance,

• controlling and managerial finance,

• financial accounting and reporting,

• corporate finance / treasury,

• investment and asset management,

• and consulting in accounting, finance, or governance.

Graduates can apply their expertise both in consulting and auditing firms and in companies across a wide range of industries, where high-quality financial information and strong finance decisions are central to value creation.