Wirtschaftswissenschaftliche Fakultät

Search

Course Details



Prof. Schultze
WIW-0268


International Accounting

Lecturer: Prof. Sam L. Tiras
Type: Lecture
Exam: Written exam
ECTS: 5
Term: Summer
Level: Bachelor
Limitation: An application to attend is necessary.

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


For further information or application procedure please check the module manual and the website of the chair.