[ 979SACCFACU16 ] IK Case studies in accounting

Es ist eine neuere Version 2021W dieser LV im Curriculum Master's programme Business Informatics 2023W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Ewald Aschauer 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundlagen in Tax Management und KS Grundlagen in Financial Accounting
Original study plan Master's programme Finance and Accounting 2020W
Objectives By attending this course, students obtain thorough knowledge about the key structure and elements of corporate governance systems. They learn about the formal and informal contracts that bind together shareholders, directors, managers, employees, suppliers, customers and communities. They also learn lessons from prominent fraud cases that happened in the past. After completing this course, the students have good understanding of the key elements shaping corporate governance systems and they have the ability to critically evaluate a corporate governance system.
Subject The course provides participants with an overview of international corporate governance systems and enhances the knowledge on recent regulatory actions to increase transparency, comprehensibility, and the performance of corporate governance systems worldwide. Key issues in international corporate governance are illustrated by scientific papers and selected cases.
Criteria for evaluation Participation during the course, Final exam, Group presentation
Methods Lectures
Practical examples
Group presentation
Language German
Study material Script, Journal articles
Changing subject? No
Further information none
Corresponding lecture (*)2URWIPS29: SE Seminar 2 aus Unternehmensrechnung und Wirtschaftsprüfung (3 ECTS)
On-site course
Maximum number of participants 40
Assignment procedure Assignment according to priority