Institut für Unternehmensrechnung und Controlling




Economics of Accounting


  • Zielgruppe: Masterstudierende im 3. Semester
  • Umfang: 2-stündig
  • Credits: 3 ECTS


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.

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