Complementary Studies

Pink Washing
This seminar in the master complementary studies module Connecting Science, Responsibility and Society addresses corporate communication on gender and diversity aspects. In small groups, the students will analyze the content of the gender diversity reporting of companies of the HDAX and produce a rating of the reports.

Major IBAE

Financial, Sustainability & Integrated Reporting
This course provides an interactive introduction to external accounting according to national and international standards. The basic principles of double-entry accounting based on the annual financial statements are presented through an e-learning test in Moodle in preparation for the module. In this context, the limitations of traditional financial reporting and the need for Sustainability & Integrated Reporting will be highlighted.

Sustainable Corporate Purpose & Governance
The objective of the seminar is to discuss selected aspects of sustainable corporate governance. In this context, students learn the necessary theoretical, methodological and application-oriented skills.

Teaching research project Sustainable Corporate Governance
The teaching research project is the central module in the Major IBAE, because on the one hand it is intended to provide a topic-specific linking of research methods and a lead-in to the Bachelor's thesis. Based on a common project topic, e.g. the influence of corporate governance on sustainability reporting, theoretical and methodological knowledge is expanded through independent empirical analysis.

Bachelor colloquium
In preparation for the final dissertation, students first receive an introduction to scientific work. The colloquium then leaves enough room for individual discussion of the Bachelor's thesis project with regard to the search for and treatment of topics.

Minor Business Administration

Accounting
The fundamentals of book keeping with regard to the financial report will be presented by a e-learning test in moodle. The module focusses on the comparative analysis of key recognition, measurement and disclosure categories of financial reporting according to German commercial la wand International Financial Reporting Standards (IFRS). This will be complemented by a description of cost and performance accounting as part of a management accounting system. In this context, the major instruments and systems will be presented.

Management & Sustainable Accounting and Finance

Financial, Sustainability & Integrated Reporting
First, there is a comparative appraisal of the central recognition, measurement and disclosure regulations of financial reporting under German commercial law and the International Financial Reporting Standards (IFRS). This is followed by a theoretical foundation of accounting (policy) and a presentation of the central variables of empirical accounting research. In addition to financial reporting, there is a detailed discussion of sustainability and integrated reporting, with a focus on subsets of this (e.g. climate reporting). Research topics will then be discussed, which will be worked on in small groups within the framework of a structured literature analysis.

Sustainable Corporate Governance & Audit
Central challenges of sustainable management and supervision (Sustainable Corporate Governance) as well as auditing in the legal form of a listed company are the focus of this module. After an introduction to the discussion on sustainable corporate purpose, a theoretical foundation of sustainable corporate governance is provided. The focus is on the sustainable incentive, appointment and activity profile of boards of directors. This is followed by a theoretical introduction to external auditing. Selected research topics on sustainable corporate governance and auditing will be discussed and worked on in small groups within the framework of a structured literature analysis.

Research Project Sustainable Accounting & Finance
The teaching research project is the central module in the Major Management & Sustainable Accounting and Finance, because on the one hand it is intended to provide a topic-specific linking of quantitative research methods and a lead-in to the Master's thesis. Based on a common project topic, e.g. Influence of Sustainable Corporate Governance on Environmental Performance, the theoretical and methodological knowledge is expanded through an independent empirical-quantitative analysis using the Refinitiv database and STATA.

Here you will find more information about the study concept of the master program Management & Finance & Accounting

Corporate and Business Law LL.M.

Accounting law
On the basis of a comparative law analysis between HGB and IFRS, this class presents elementary accounting standards at the individual and consolidated financial statements level. In addition to the accounting of assets, liabilities, equity, accruals as well as expenses and income, there is a focus on capital, debt and interim results, as well as income consolidation (Exemplary reference: Freidank/Velte, Rechnungslegung und Rechnungslegungspolitik, 2. Aufl., München 2013).

Dissertation

Research Colloquium Management, Accounting & Finance
The colloquium serves as the presentation and discussion of current research projects of doctoral students of the professorships at the Institute of Management, Accounting & Finance. In this connection, cooperation with other universities from northern Germany takes place in order to intensify the exchange with doctoral students from other universities.

Current Courses

Prof. Dr. Patrick Velte

Financial-, Sustainability-, and Integrated Reporting


This lecture deals with key challenges in financial, sustainability, & integrated reporting from an (inter)national perspective. We will focus on a listed multinational corporation in Germany. First, a comparative analysis of financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS) will be presented. Second, after a theoretical foundation and an overview of empirical research methods in financial reporting, the economic need of sustainability reporting and integrated reporting will be discussed.

Ziel: Qualification goals

Knowledge with regard to financial reporting according to German Commercial Code (GCC) and International Financial Reporting Standards (IFRS); sustainability reporting according to the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS); and integrated reporting according to the IIRC framework and the standards of the International Sustainability Standards Board (ISSB); theories and methods of empirical accounting & reporting research

Master's Forum Accounting and Finance


Meet your faculty - Welcome of our students of the master programme Management & Sustainable Accounting and Finance


Welcome to our new master students in the programme Management & Sustainable Accounting and Finance!

PhD Seminar Management & Accounting & Finance


Reporting on Gender Diversity - Walk or just Pinkwashing?


Introduction to the topic:

Women are (still) underrepresented on the boards of German listed companies. Despite recent regulatory interventions by national legislators, regular reporting on gender diversity aspects at management level in current corporate practice is sluggish and in need of optimisation, despite theoretical evidence.

It is becoming increasingly important to present concrete strategies for achieving gender equality in management in corporate governance and sustainability reporting. Companies that are either listed or co-determined have had to set targets for increasing the proportion of women on supervisory boards, executive boards and at the highest management level. They must report publicly on these targets and their achievement in the corporate governance statement, either in the (group) management report or on the website. Large public interest entities with more than 500 employees have to publish a non-financial statement. This statement must address, among other things, employee and social concerns and the concepts pursued in connection with them. Listed firms and firms with full co-determination must appoint least one woman to the management board if more than three persons belong to it. According to the new Corporate Sustainability Reporting Directive (CSRD), an increased amount of firms have to publish full sustainability reports, whereas diversity in the boardroom is also focused.

Within the framework of gender diversity reporting, companies can present both general concepts and concrete indicators, such as on gender-specific salary distribution, cases of harassment (and countermeasures taken) or the composition and interaction of governing bodies. Since the under-representation of women in management positions and the gender pay gap in large companies are a fact, it can be assumed that the concrete figures are also likely to be expandable in the sustainability reports of the individual companies. In this case, there is a risk of positive self-promotion from a marketing point of view that is not accepted by stakeholders. This can lead to a situation where, in addition to concrete reporting gaps due to competitive aspects, attention is paid above all to superficially formulated statements of intent in the sense of a generally equality-oriented attitude of the management. From the point of view of the readers of the report, there is a danger that the contents of gender diversity reporting are formulated so vaguely that they could be used in other contexts and in later years without major changes (so-called boilerplates) and that companies present themselves as better than they are in terms of equality and the advancement of women. In reference to the well-known counterpart of greenwashing from environmental sustainability, we speak here of targeted pinkwashing behaviour on the part of management.

Ziel: Contents of the event:

Whether and how the topic of gender equality and the advancement of women is actually taken up in the German reporting practice of top management in corporate groups has not yet been sufficiently investigated scientifically and is therefore the core question of our seminar. First, we will be introduced to the topic, whereby in addition to a theoretical foundation and an outline of the existing empirical research literature, we will also look at the current regulatory developments in Germany. Together with the students, we would like to discuss the necessity as well as the possibilities of concrete measures and their presentation in the corporate governance and sustainability reports in the HDAX for the current financial year. To this end, we will also look at the reasons why diversity reports have to be prepared and to which stakeholder group they are (primarily) addressed. Subsequently, the students form mini-research groups and examine the information on gender diversity reporting in a selection index according to a previously agreed method of analysis. These results are compiled, discussed and then prepared for the oral presentation in the small group on the final day. It is also planned to invite representatives from practice to the day of the presentation.

Learning objectives and link to the module topic:

In this seminar, the students have the opportunity to deepen their knowledge in the field of sustainability and sustainability reporting in connection with a gender-specific issue. Since concrete gender equality concepts are discussed and examined here, among other things, the seminar also serves to address the interface as well as the difference between practical gender equality work in the company and model-theoretical as well as empirical gender research. The students discover a still largely unresearched, current research area and apply acquired theoretical as well as methodological knowledge by developing the research question together with the lecturer team and becoming part of a student research group. In addition, the students' presentation skills are trained in the preparation and implementation of the presentations on the final day.

The seminar takes up an issue assigned to the module in that it deals academically with the responsibility of companies towards society, which is of particular relevance as a cross-faculty alternative course of action for all Master's students.

Further information about courses you will find the academic portal myStudy.

Prof. Dr. Patrick Velte
Universitätsallee 1, C6.309
21335 Lüneburg
Fon +49.4131.677-2117
patrick.velte@leuphana.de