Prof. Dr. Christian Lukas

60-minütige Klausur im Prüfungszeitraum

Wird in der Veranstaltung bekanntgegeben.

English

021 M.Sc. Betriebswirtschaftslehre, 179 M.Sc. Betriebswirtschaftslehre für Ingenieure und Naturwissenschaftler, 277 M.Sc. Wirtschaftsinformatik, 684 M.Sc. Economics, 181 M.Sc. Wirtschaftspädagogik: Wahlpflichtmodul

Vorlesung (2 SWS), Übung (1 SWS)

This course presents the economics of accounting and management control from an information content perspective. This means, information provided by an organization’s accounting system is used primarily to learn something about underlying events or to infer actions taken by members of the organization. The course shows how accounting information relates to the economic fundamentals of a firm and to the actions of managers – thereby distinguishing a valuation perspective of accounting from a stewardship perspective.
Emphasis is laid on compensation contract design and aggregation of information for the purpose of solving management control problems.

Upon successful completion of the course, Students appreciate accounting as an integral part of a company’s decision making process and they are able to link economic fundamentals to accounting figures. Students understand how managerial decisions and managerial incentive problems endogenously create a demand for information and thus for accounting. Students have the knowledge and skills to structure and analyze management control problems and make proper use of (aggregate) accounting information.