Wirtschaftswissenschaftliche Fakultät

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International Accounting


Title: International Accounting
Lecturer: Prof. Sam L. Tiras
Date: see below!
Room: see below!
Contact: Maria Assel M.Sc. with honors
Language: English

Introduction and Objectives:

After passing this course students are aware of the international dimensions of financial and managerial accounting. They understand the reasons for the evolution of different accounting systems and resulting challenges for International Financial Reporting Standards (IFRS). The students will be able to conceptualize the key aspects of strategy formulation and its impact on accounting. They are able to apply accounting concepts for management behavioral control.

• Agency Theory
• Strategy, Accounting and Control
• International Differences in Accounting Systems
• Cultural Differences and the Evolution of Accounting Systems
• Performance Evaluation (including value added analysis)
• Transfer Pricing
• Global Dimensions of Management Accounting


Exam: written exam (in English).


Date and Time:

Monday, May 22nd, 9.00 am - 1.00 pm (S1), (FW 1207, Business Fac.)
Tuesday, May 23rd, 9.00 am - 1.00 pm (S2), (R. 1012, Law Fac.)
Wednesday, May 24th, 9.00 am - 1.00 pm (S3), (R. 2004, Law Fac.)
Monday, May 29th, 9.00 am - 1.00 pm (S4), (FW 1207, Business Fac.)
Tuesday, May 30th, 9.00 am - 1.00 pm (S5), (R. 1012, Law Fac.)
Wednesday, June 7th, Exam 1h: 12.00 am - 1.00 pm, (R. 1001, Law Fac.)

Teaching methods: lectures and discussions.

Attendance is compulsory in all lectures.

Application: An application on Digicampus is possible between April 19th and May 3rd, 12 am. Additionally, please send an email including your name, degree program and a STUDIS overview of your current grades to maria.assel@wiwi.uni-augsburg.de by May 3rd, 12am. The number of participants in this course is restricted. Participants will be selected based on degree program affiliation and grades. Please note that your application is binding. If you cancel your participation in this course, you are no longer eligible to participate in any other course with a limited number of participants offered by the Chair of Accounting and Control of Prof. Schultze.


More Information:

Recommended semester: 4th semester (Bachelor)
Field of study: Bachelor GBM (PO 2013 and 2015), ReWi (PO 2015), BWL/VWL (PO 2015)
Type of course: lecture
ECTS credits: 5 credits
Lecture: every SS
Exam: every semester