[ 979SACCFACU16 ] IK Case studies in accounting
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| Es ist eine neuere Version 2024W dieser LV im Curriculum Master's programme Business Informatics 2024W vorhanden. |
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| (*) Unfortunately this information is not available in english. |
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| 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 |
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| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Tax Management und KS Grundlagen in Financial Accounting
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| 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.
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| 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.
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| Criteria for evaluation |
Participation during the course, Final exam, Group presentation
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| Methods |
Lectures
Practical examples
Discussions
Group presentation
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| Language |
German |
| Study material |
Script, Journal articles
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| Changing subject? |
No |
| Further information |
none
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| Corresponding lecture |
(*)2URWIPS29: SE Seminar 2 aus Unternehmensrechnung und Wirtschaftsprüfung (3 ECTS)
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| On-site course |
| Maximum number of participants |
40 |
| Assignment procedure |
Assignment according to priority |
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