Institut für Unternehmensrechnung und Controlling




Fachspezifische Grundlagen Accounting

Information, Entscheidung und Unternehmensrechnung

Course Description

This course considers accounting from an information content perspective. In particular, the course formalizes the concepts of uncertainty and information, and constructs a theoretical perspective that treats accounting as a source of information. Thereby, the course covers both financial and managerial accounting.

The course consists of weekly lectures (2 SWS) and tutorials (4 SWS).

Please find the course outline here (pdf/192 kb).


  • Time slot: Tuesdays, 10:00 – 12:00 c.t.
  • Room: Main building / Room B 006


  • Time Slot: Wednesdays, 14:00 – 18:00 c.t.
  • Room: Main building / Room A 014


The evaluation of the course consists of

  • a 120 min. exam and
  • a short presentation during the tutorials.

The exam will take place on Friday, February 7th, 2014, from 10:30 to 12:30, in the Audimax.

The schedule and topics for presentations are provided in the course outline.

After successful participation in the course, 9 credit points are obtained.


The students have to register for the course. Please send an e-mail to with your name, your matriculation number and three preferences for presentation topics no later than 18.10.2013.

Registrations after October, 18th are possible. However, depending on the number of the participants, your preferences regarding presentation group and topics might not be considered.

The registration is binding and, after registration, participation in the course is obligatory. For further details on the enrollment, please see the course outline.

Class material

Class material consists of an e-book version of “Accounting Theory: An Information Content Perspective” by J. A. Christensen and J.S. Demski (2003), and a set of lecture slides.

The e-book is created especially for this course and contains all chapters from “Accounting Theory: An Information Content Perspective” by J. A. Christensen and J.S. Demski (2003), which will be covered during the course, including exercises. Thus, we strongly recommend purchasing the e-book.

You can purchase the e-book using the following link:

The lecture slides can be downloaded here.


If you have any further questions concerning this course, please contact Viktoria Diser (

Please pay attention to actual announcements on this website.