Inhalt

[ 515UHFAIFAU20 ] IK Integrative Issues in Finance & Accounting

Versionsauswahl
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Business Administration Sabine Graschitz 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)9 ECTS aus den Lehrveranstaltungen: KS Finanzmanagement kompakt, KS Steuern, KS Bilanzierung nach UGB, KS Grundlagen des Kostenmanagements und der Budgetierung
Original study plan Bachelor's programme Business Administration 2025W
Learning Outcomes
Competences
Learning Outcomes

Students are able to work on a current topic in the field of corporate reporting in groups, applying scientific working techniques appropriate to their stage of study and presenting and discussing their results. In doing so, they acquire problem-solving skills.

Skills Knowledge
Learning Outcomes

  • LO3: Students can work on a comprehensive task in a structured manner and prepare their results in a comprehensible manner and in accordance with the formal requirements.
  • LO4: Students can present their work to an audience, present their findings, critically question them and discuss them.
  • LO5: Students can apply the problem-solving skills they have developed to other questions.
Learning Outcomes

  • LO1: Students are familiar with current developments in the area of ​​corporate reporting as well as their legal basis and can critically reflect on them.
  • LO2: Students can integrate basic knowledge from the subject areas of financial management, tax management, external or internal corporate accounting when working on a current topic.
Criteria for evaluation Create a group project on the chosen or assigned topic, present the progress of the work in the interim presentations and hold a final presentation. In addition, an exam will be held in accordance with the curriculum requirements. To be positive, a total of 50% of the available points must be achieved.

The weighting of the achievements is as follows:

Achievement:Weighting:
Seminar/project work45%
Intermediate presentations10%
Final presentation15%
Exam30%
Total:100%

The following grading key applies to the event:

PointsGrade / assessment
88 - 100Very good
76 - 87Good
63 - 75Satisfactory
50 – 62Sufficient
0-49Not sufficient

Synchronization of learning outcomes and assessments:

  • LO1: Project work
  • LO2: Project work
  • LO3: Project work + interim presentation
  • LO4: Project work + final and interim presentations
  • LO5: Examination
Methods The IK uses a combination of different teaching methods to

  1. maximize student motivation and attention.
  2. achieve the learning objectives in the didactically best way.

This includes the following:

  • Seminar/project work on case studies and current topics in groups
  • Self-directed learning, supported by literature
  • Presentations & discussions
  • Literature study, research and work
  • Discussions
  • Examination
Language German
Study material Will be announced via Moodle, but includes at least:

  • Slides for the course
  • Current links and documents in Moodle
    • e.g. EU legislation as announced in the course (CSRD, EU Taxonomy Regulation)
  • List of topics for seminar/project work
  • Basic literature from the preceding courses
Changing subject? Yes
On-site course
Maximum number of participants 25
Assignment procedure Assignment according to priority