Lecture

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 Governance
This course provides an overview of selected aspects of sustainable corporate governance and monitoring of listed stock corporations. The focus is on sustainability-oriented due diligence and the composition of the board of directors, sustainability-oriented management remuneration, monitoring by sustainability-oriented investors and sustainability assessment.

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.

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.

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).

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.

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

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.

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).

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.