Institut für Unternehmensrechnung und Controlling
print

Sprachumschaltung

Navigationspfad


Inhaltsbereich

Economics of Accounting

Seminar

  • Zielgruppe: Masterstudierende im 3. Semester
  • Turnus: WiSe
  • Umfang: 4-stündig
  • Credits: 6 ECTS

Informationen

This course considers the use of accounting information in markets and hierarchies. In particular, the focus is on the use of accounting information for performance evaluation and as a signal in the managerial labor market. We will consider the historical origins, key seminal papers, and current state of the art publications, with a particular emphasis on career concerns.

In the lecture, we first consider basic concepts of managerial and financial accounting on the basis of Christensen/Feltham „Economics of Accounting,” Volumes I and II. Thereafter, seminal papers and current working papers around the theme career concerns are analyzed and discussed. The main goal of the course is a well-grounded and profound examination of current research questions and relevant methods. In this context, the participants will present and debate published studies or recent working papers.