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Institut für Betriebswirtschaftslehre Accounting

Accounting & Economics

Lecturer Prof. Dr. Dieter Pfaff
Period / Room Tuesdays, 12h15 - 13h45
Lecture Room RAI-G-041

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.
  • Understand basic problems within an organization that are due to information asymmetries and divergent goals of principals and agents
  • Learn about the role of accounting information systems to solve these problems within an organization
  • Use management accounting information for performance evaluation (budgeting, transfer pricing, incentive schemes)
  • Understand the economic role of financial accounting to reduce incentive problems between a firm and their stakeholders
  • Understand the basic determinants of voluntary disclosure
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    Level Master
    Category Lecture (including tutorials)

    written examination (60'), open book

    Lecture number MOEC0259 / 362
    ECTS - Punkte 3
    Point of contact Katrin Hummel


    Weiterführende Informationen


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