|Lecturer||Prof. Dr. Dieter Pfaff|
|Period / Room||Tuesdays, 12h15 - 13h45|
This course covers both financial and managerial accounting theory, with an emphasis on the role of accounting information for decision making and control. Focusing on the needs of accounting information users (such as managers and investors), the course integrates the concepts of financial and managerial accounting into a series of economic analysis. Topics include, for example, value based management, budgeting, transfer pricing, and earnings management. Related to these topics, some current practices and problems will be discussed.
|Course materials and literature||Course materials and lecture notes will be available on the course website (OLAT).
A reading list will be provided in the lecture notes.
|Category||Lecture (including tutorials)|
written examination (60'), open book
|Lecture number||MOEC0259 / 362|
|ECTS - Punkte||3|
|Point of contact||Katrin Hummel|