Institut für Unternehmensrechnung und Controlling




Economics of Accounting

Die Veranstaltung findet erstmals am 26.10.2016 statt!

This course considers the use of accounting information in markets and hierarchies.

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 on a current research topic 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.

Course type: Lecture and seminar

After successful participation in the course, 6 ECTS credit points are obtained.

Module Affiliation in the LSF System

Remark: Please note that you can either visit the course "Economics of Accounting" or "Management Control Systems". However, it is not possible to participate in both courses.


Time slot: Tuesdays, 16:00 – 18:00 c.t.

Room: Ludwigstr. 28, RG / room 503

Please find the course outline here.

Application Period

12.12.16 - 11.01.17


The evaluation of the course consists of

  • Presentation, oral discussions / discussion leadership in at least one lecture and
  • writing of a review report.