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Institut für Betriebswirtschaftslehre Accounting

Accounting & Economics

Lecturer Prof. Dr. Robert Göx
Prof. Dr. Dieter Pfaff
Lecture number 475 / MOEC0259
Category Lecture (including tutorials)
Level Master
Part of MA: Required elective module BWL 1
MA: Required module ME
Examination written examination (60'), closed book
December 15, 2015; 12:00-14:00 pm
Credits 3 ECTS
Syllabus tba
Date / Time / Room
Date Time Room Lecture
15.09.2015 - 27.10.2015 12:15-13:45 tba (Part I Prof. Göx)
03.11.2015 - 01.12.2015 12:15-13:45 tba (Part II Prof. Pfaff)
08.12.2015 12:15-13:45 tba Practice Exam Part II
15.12.2015 12:00-14:00 tba Final Exam
Course description


  • Evaluate the relative usefulness of accounting information for valuation purposes and incentive contracting
  • Identify potential conflicts of interests between different uses of accounting Information
  • 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

Course materials and literature Course materials and lecture notes will be available on the course website
A reading list will be provided in the lecture notes.
Application Registration is not required
Language English
Point of contact Part of Prof. Göx: Thomas Rueffieux

Part of Prof. Pfaff: Benedikt Bisig

Weiterführende Informationen


Teaser text