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Institut für Betriebswirtschaftslehre Accounting

Accounting & Economics

Lecturer Prof. Dr. Dieter Pfaff
Dr. Katrin Hummel
Lecture number 390 / MOEC0259
Category Lecture (including tutorials)
Level Master
Part of MA: Required elective module BWL 1
MA: Required module ME
Examination written examination (60'), open book
December 12, 2012; 12am-2pm
Credits 3 ECTS
Syllabus TBD
Date / Time / Room
Date Time Room
Tuesdays 12:15am - 1:45pm RAI-G-041
Course description

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.

  • 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 control (budgeting, transfer pricing, performance management)
  • Understand the economic role of financial accounting to reduce incentive problems between a firm and their stakeholders
  • Understand the basic determinants of voluntary disclosure

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.
Application Registration is not required
Language English
Point of contact Dr. Katrin Hummel

Weiterführende Informationen


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