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| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Management Accounting
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| Original study plan |
Master's programme Finance and Accounting 2026W |
| Learning Outcomes |
Competences |
| Students will gain a sound theoretical understanding of enterprise risk management, key crisis and restructuring management procedures, and the interdependencies between risk and crisis management. They will be able to conceptually plan a cybernetic risk management system, including its intersections with strategy and other finance and accounting processes. In addition, they master the fundamentals of well-known enterprise risk management frameworks and can apply the knowledge they have gained to practical problems. They understand the current state of research on enterprise risk management.
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| Skills |
Knowledge |
Students will be able to
- explain the relevance of enterprise risk management,
- precisely identify common enterprise risk management processes and classify their connections to other internal company processes,
- explain the fundamentals of established enterprise risk management frameworks, and
- outline the current state of research on influencing factors, design options, and effects of enterprise risk management.
In addition, they can describe the most important business and legal fundamentals of crisis and restructuring management and classify their connection to enterprise risk management. On this basis, students can apply the theoretical and conceptual content they have learned to practical problems.
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Concept, relevance, processes, frameworks, influencing factors, design options, and effects of enterprise risk management; links between enterprise risk management and strategy as well as other finance and accounting processes; business and legal principles of crisis and restructuring management
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| Criteria for evaluation |
Written exam and interactive elements (e.g., group work, presentation, reflection work)
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| Methods |
Lecture, guest lectures, group work, joint solving of case studies
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| Language |
German |
| Study material |
Slide sets (including references to current literature)
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| Changing subject? |
No |
| Corresponding lecture |
(*)979VMACCOCU16 : IK Controlling und Consulting (3 ECTS)
2CONT5N9 : IK Controlling und Consulting (2009S-2016S) (3 ECTS)
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