Curriculum for the Master Program in Accounting, Auditing and Taxation at the University of Innsbruck School of Management

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1 The English version of the curriculum for the Mster Progrm in Accounting, Auditing nd Txtion is not leglly inding nd is for informtionl purposes only. The legl sis is regulted in the curriculum pulished in the University of Innsruck Bulletin on 4 My 2007, issue 51, No Decision of the Curriculum Committee of the Innsruck School of Mngement on , pproved y Sente Decree on On the sis of 25 pr. 1 no. 10 University Orgnistion Act 2002, BGBl. I (Federl Lw Gzette) No. 120, most recently mended y Federl Lw BGBl. I (Federl Lw Gzette) No. 134/2008 nd 32 Section "Regultions of Study Lw", repulished in the University of Innsruck Bulletin of 3 Ferury 2006, Issue 16, No. 90, most recently mended y the University of Innsruck Bulletin of 4 Decemer 2006, Issue 7, No. 36, the following is decreed: Curriculum for the Mster Progrm in Accounting, Auditing nd Txtion t the University of Innsruck School of Mngement 1 Qulifiction profile nd progrm ojectives (1) The Mster Progrm in Accounting, Auditing nd Txtion forms prt of the group of studies in the socil nd economic sciences. (2) The Mster Progrm in Accounting, Auditing nd Txtion ims t intensive creer preprtion in the socil nd economic sciences nd qulifies students for creers which require the ppliction of well-founded, scientific knowledge nd methods. As scientific progrm, it essentilly covers theories, methods nd instruments of the socil nd economic sciences nd, in prticulr, the fields of mngement ccounting, usiness txtion, finncil ccounting nd uditing. Findings from the field of gender reserch re lso tken into considertion. (3) In ddition to suject-specific competences, the Mster Progrm in Accounting, Auditing nd Txtion lso promotes generl socil skills. (4) The ojective of the Mster Progrm is to develop dvnced nlyticl nd prolemsolving competences vlule in science nd prctice, which re well-grounded in science nd supported y theories nd methods. This competence should enle students to elorte reserch questions independently, to reflect on scientific knowledge nd pply it to novel, especilly reserch-relevnt contexts, s well s to pursue PhD progrms; to cope with pertinent responsiilities in their professionl creers outside the university in scientificlly sound nd prcticlly relevnt mnner. Aove nd eyond the field of mngement ccountings nd controlling, compny txtion, s well s ccounting nd uditing, grdutes of the Mster Progrm re qulified to pursue creers in different occuptionl fields; to reflect intensively on the ethicl nd socil consequences nd dimensions when pplying their knowledge. (5) In prticulr, the Mster Progrm in Accounting, Auditing nd Txtion prepres students for scientific creers nd especilly for pursuing PhD progrm nd/or

2 mngeril, plnning, nlyticl, uditing nd consulting responsiilities in the res of mngement ccounting, finncil reporting nd tx mngement in enterprises nd other institutions, s well s tx nd usiness consulting nd uditing. 2 Admission requirements (1) Admission to the Mster Progrm in Accounting, Auditing nd Txtion requires themticlly relevnt chelor progrm completed t university or university of pplied science or other, equivlent studies completed t n cknowledged Austrin or non-austrin post-secondry eductionl institution. (2) Themticlly relevnt studies include the Bchelor Progrm in Mngement nd Economics completed t the University of Innsruck. 3 Durtion of the progrm (1) The Mster Progrm in Accounting, Auditing nd Txtion equls 120 ; this corresponds to progrm durtion of four semesters. (2) The Progrm is orgnized in courses. 4 s (1) Ech course constitutes themtic nd normlly comprises four semester hours ("SST") or ten. (2) All courses consist of two course s; t lest one of them is course with continuing performnce ssessment, with the following exceptions: 1. the mndtory course referred to in 7 (3); 2. the elective course referred to in 8( 2-2) is orgnized s project nd consists of course with continuing performnce ssessment; 3. the courses referred to in 8 (3-2 to 3-9) re orgnized y other mster progrms nd must e completed ccording to the respective curricul. (3) The curriculum comprises mndtory nd elective courses. 5 Types of course s nd numer of prticipnts (1) Lectures (VO) re scientific presenttions tht provide n introduction to suject mtter or cover, discuss nd explin reserch topics, questions, nd methods nd introduce new reserch findings. (2) s with continuing performnce ssessment re: 1. Proseminrs (PS): Proseminrs cover the fundmentls of scientific methods, give n introduction to the literture nd stte of the rt in the field, nd focus on selected issues from the field. The mximum numer of prticipnts is Seminrs (SE): Seminrs focus on detiled scientific discussions. Prticipnts re expected to mke orl nd/or written contriutions. The mximum numer of prticipnts is Tutorils (UE): In tutorils, students cquire ppliction-oriented competences nd work on prcticl cses. The mximum numer of prticipnts is Lecture comined with tutoril (VU): A lecture comined with tutoril is the comintion of lecture prt nd the corresponding tutoril prt. The mximum numer of prticipnts is

3 5. Project (PO): Projects cover concrete, interdisciplinry questions nd trin the ppliction of pertinent methods nd techniques. The mximum numer of prticipnts is Procedure for the dmission to course s with limited numer of prticipnts In course s tht hve mximum numer of prticipnts nd dmission requirements, plces re llocted sed on the students' performnce in those courses which hve een clssified s preconditions for dmission. 7 Titles, work lod, nd topics of mndtory courses including (1) The following course, giving n introduction to reserch methods, must e completed: Mndtory Reserch Methods (2) The following mndtory modules hve to e completed: Mndtory 1 Mngement Accounting 2 Auditing 3 Compny Txtion nd Mngement Decisions 4 Finncil Accounting 5 The Socil nd Orgniztionl Context of Accounting (3) The mndtory course "Mster Thesis Defense" must e completed: Mndtory Mster Thesis Defense 2.5 3

4 8 Titles, work lod, nd topics of elective courses including (1) One elective course from the fields of speciliztion (Speciliztion 1) hs to e completed: Elective 1 Generl Mngement Accounting (Speciliztion 1) 2 Interntionl Stndrds on Auditing nd Assurnce Services (Speciliztion 1) 3 Tx Plnning nd Tx Effects (Speciliztion 1) (2) One elective course from the fields of speciliztion (Speciliztion 2) hs to e completed: Elective 1 Mngement Accounting for Improvement (Speciliztion 2) 2 Finncil Accounting nd Auditing (Speciliztion 2) 3 Tx Accounting nd Blnce Sheet Policy (Speciliztion 2) (3) One elective course from the following ctlogue hs to e completed: Elective 1 One of the courses referred to in 8 (1) not completed up to this point 2 Ethics in Orgniztions 3 Non-Profit, Pulic nd Expert Orgniztions 4 Finncil Anlysis 5 Gender, Work nd Orgniztion 6 Foundtions of Finncil Economics nd Finncil Intermedition 7 Reserch Methods nd Models in Bnking nd Finnce 8 Strtegic Mngement for NPOs 9 Corporte Communiction nd Governnce 4

5 9 Titles, work lod, nd short descriptions of the course s of mndtory nd elective courses including (1) Mndtory course referred to in 7 (1) Mndtory Reserch Methods VO Reserch Methods Reserch design, methodology s well s quntittive nd qulittive reserch methods SE Reserch Methods in Accounting, Auditing nd Txtion Appliction of the topics from the lecture long with empiricl reserch in the res of ccounting, uditing, nd usiness txtion Lerning ojectives: fundmentl reserch methods in the suject re of the Mster Progrm Admission requirements: positive completion of the mndtory courses referred to in 7 (2-4), i.e. "Accounting" nd positive completion of n elective module from "Speciliztion 1" referred to in 8 (1) (2) Mndtory s referred to in 7 (2): 1 Mndtory Mngement Accounting VO Mngement Accounting Opertive nd strtegic mngement control SE Enterprise Resource Plnning Systems (ERP Systems) Implementtion, customiztion, nd ppliction of integrted ERP softwre; ppliction exmples; process modeling Lerning ojectives: solid sic knowledge of mngement ccounting systems Admission requirements: none 2 Mndtory Auditing VO Audit Process nd Reporting Responsiilities nd ojectives of n udit, udit evidence, udit plnning nd nlyticl procedures, mterility nd udit risks, internl control, reporting, uditor's report SE Audit Process Appliction of the udit process in selected res of n udit (e.g. sles nd collection cycle) Lerning ojectives: solid sic knowledge of uditing finncil sttements Admission requirements: none 3 Mndtory Compny Txtion nd Mngement 5

6 Decisions VO Compny Txtion nd Mngement Decisions Compny txtion, periodic nd non-periodic txtion of legl forms, tx plnning SE Orgniztionl Form nd Reorgniztions Periodic txtion of compnies in line with their differing legl forms nd comintions of such legl forms, setting up compny, liquidtion, plnning the legl form of compny, reorgniztions Lerning ojectives: solid sic knowledge of compny txtion Admission requirements: none 4.. Mndtory Accounting VO Interntionl Accounting Interntionl Finncil Reporting Stndrds, lnce sheet, income sttement, notes, csh flow sttement, segment reporting, sttement of chnges in equity, nd mngement commentry SE Interntionl Blnce Sheet Policy nd Anlysis Finncil sttement nlysis, finncil sttement policy Lerning ojectives: solid sic knowledge of ccounting Admission requirements: positive completion of the seminrs of the mndtory courses referred to in 7 ( 2-1), 7 (2-2) nd 7 (2-3), i.e. "Mngement Accounting", "Auditing" nd "Compny Txtion nd Mngement Decisions" 5 Mndtory The Socil nd Orgniztionl Context of Accounting VO The Socil nd Orgniztionl Context of Accounting Introduction to theories of ccounting nd ccountility in their socil nd orgniztionl contexts SE Reding on Accounting Theory Bsic redings in ccounting nd ccountility in their socil nd orgniztionl contexts Lerning ojectives: sic survey of ccounting theory Admission requirements: positive completion of the mndtory course referred to in 7 (2-4), i.e. "Accounting" nd completion of n elective course "Speciliztion 1" referred to in 8( 1) 6

7 (3) Mndtory course referred to in 7 (3): Mndtory Mster Thesis Defense Orl defense of the mster thesis 2.5 Lerning ojectives: Reflection on the mster thesis in the context of the Mster Progrm in Accounting, Auditing nd Txtion Admission requirements: Positive evlution of the mster thesis (4) Elective courses referred to in 8 (1): 1 Elective Advnced Mngement Accounting nd Control Issues (Speciliztion 1) VO Generl Mngement Accounting Advnced spects of mngement ccounting: representtion, knowledge mngement, communiction, impct of mngement ccounting on ehviorl spects SE Generl Mngement Accounting Technicl, semntic, nd cost-effectiveness issues of communiction in mngeril ccounting Lerning ojectives: detiled knowledge in the re of mngement ccounting nd control systems Admission requirements: positive completion of the mndtory course referred to in 7( 2-1), i.e. "Mngement Accounting" nd the seminr of the mndtory course referred to in 7( 2-4), i.e. "Accounting" 2 Elective Interntionl Stndrds in Auditing nd Assurnce Services (Speciliztion 1) VO Introduction to Interntionl Stndrds of Auditing Ethics for professionl ccountnts, frmework of ssurnce services, selected interntionl stndrds on uditing SE Appliction of Interntionl Stndrds of Auditing Appliction of ethics nd stndrds in udits of finncil sttements prepred ccording to ntionl nd interntionl uditing stndrds Lerning ojectives: detiled knowledge in the re of ntionl nd interntionl uditing processes Admission requirements: positive completion of the mndtory course referred to in 7( 2-2), i.e. "Auditing" nd positive completion of the seminr of the mndtory course referred to in 7( 2-4), i.e. "Accounting" 7

8 3 Elective Tx Plnning nd Tx Effects (Speciliztion 1) VO Tx Plnning nd Tx Effects Anlysis of differing tx urdens s source of distortions, models for tking txtion, neutrl tx systems nd uncertinty into ccount when mking vriety of decisions, SE Tx Plnning nd Business Strtegies Comprison of different forms of tx urden; modeling; simultions Lerning ojectives: reflection on prcticl nd theoreticl issues of tx plnning nd usiness strtegies Admission requirements: positive completion of the mndtory course referred to in 7( 2-3), i.e. "Compny Txtion nd Mngement Strtegies" nd positive completion of the seminr of the mndtory course referred to in 7( 2-4), i.e. "Accounting" (5) Elective s referred to in 8 (2): 1 Elective Mngement Accounting for Improvement (Speciliztion 2) VO Mngement Accounting for Improvement Mngeril ccounting, trust, experience nd prctice; mngement styles, institutions, stff prticiption in the context of mngement ccounting nd controlling SE Mngement Accounting for Improvement Mngement styles, institutions, stff prticiption in the context of mngement ccounting nd controlling VO SE Lerning ojectives: reflection on the role of mngement ccounting in controlling nd developing orgniztions Admission requirements: positive completion of the mndtory course referred to in 7( 2-4), i.e. "Accounting" nd positive completion of the elective course referred to in 8( 1-1), i.e. "Advnced Mngement Accounting nd Control Issues (Speciliztion 1)" 2 Elective Accounting nd Auditing (Speciliztion 2) PO Accounting nd Audit Project focusing on specific spects of ccounting nd uditing (including spects of usiness vlution, due diligence, finncil sttement nlysis, group udit, nd corporte governnce) PO Lerning ojectives: reflection on prcticl nd theoreticl issues of udits Admission requirements: positive completion of the mndtory course referred to in 7( 2-4), i.e. "Accounting" nd positive completion of the elective course referred to in 8( 1-2), i.e. "Interntionl Stndrds on Auditing nd Assurnce Services (Speciliztion 1)" 8

9 3 Elective Tx Accounting nd Blnce Sheet Policy (Speciliztion 2) VO Tx Accounting nd Blnce Sheet Policy Methods of tx ccounting, ccrul method of ccounting, reltionship etween finncil nd tx ccounting, sic questions of drwing up lnce sheet, selected sset issues, lnce sheet policy SE Tx Accounting nd Blnce Sheet Policy Selected liility issues, specil-purpose nd supplementry tx lnce sheets, csh-sis ccounting ccording to 4 (3) EStG (Austrin Income Tx Lw), lnce sheet policy Lerning ojectives: in-depth knowledge of tx ccounting nd lnce sheet policy Admission requirements: positive completion of the mndtory course referred to in 7( 2-4), i.e. "Accounting" nd positive completion of the elective course referred to in 8( 1-3), i.e. "Tx Plnning nd Business Strtegies (Speciliztion 1)" (6) Elective courses referred to in 8 (3): 1 Elective course Ethics in Orgniztions VO Ethics in Orgniztions Bsic concepts for the nlysis of ethicl decisions in orgniztions nd ssessment of ethicl implictions of orgniztionl prctices SE Responsile Decisions nd Ethicl (Self-)Formtion in Orgniztions Anlyzing nd working on orgniztionl prctices nd techniques in view of their ethicl implictions nd responsile decision-mking Lerning ojectives: knowledge of the specificlly ethicl implictions of orgniztionl processes; on this sis, students cquire the competence to ssess ethicl prctices nd ctions in orgniztions nd other orgnized contexts nd develop orgniztion-specific ethicl judgment Admission requirements: positive completion of the seminrs of the mndtory courses referred to in 7 (2-1), 7 (2-2) nd 7 (2-3), i.e. "Mngement Accounting", "Auditing" s well s "Compny Txtion nd Mngement Strtegies" 9

10 2 Elective course Non-Profit, Pulic nd Expert Orgniztions VO Mngement of Expert Orgniztions Centrl issues, specil chrcteristics, nd common mngement concepts of expert orgniztions nd their intellectul cpitl re discussed. SE Expert Orgniztions Discussion of selected spects of mnging expert orgniztions nd their expertise in their specific societl context (concepts nd prctices) Lerning ojectives: knowledge of the specific chrcteristics of expert orgniztions nd concepts of how to mnge, control nd supervise them; on this sis, students develop the competence to design expert orgniztions Admission requirements: positive completion of the seminrs of the mndtory courses referred to in 7 (2-1), 7 (2-2) nd 7 (2-3), i.e. "Mngement Accounting", "Auditing" s well s "Compny Txtion nd Mngement Strtegies" 3 Elective course Finncil Anlysis VO Finncil Anlysis The lecture covers the finncil nlysis of enterprises on the sis of consolidted finncil sttements s defined y the IFRS. PS Finncil Anlysis In the proseminr, sic questions rising from the lecture re covered in detil through exercises, cse studies nd proseminr pper. VO 2 6 PS 2 4 Lerning ojectives: understnding, reflecting on nd pplying modern concepts nd instruments relted to the finncil nlysis of enterprises on the sis of dt defined y the Interntionl Finncil Reporting Stndrds (IFRS) Admission requirements: positive completion of the mndtory courses referred to in 7 (2-4), i.e. "Accounting" nd positive completion of n elective course from "Speciliztion 1" referred to in 8 (1) 4 Elective course Gender, Work nd Orgniztion VO Gender, Work, nd Orgniztion Theoreticl concepts of gender nd orgniztion, genderspecific orgniztionl (su-)structures, cultures nd reltionships, indirect nd direct discrimintion SE Gender, Work, nd Orgniztion Discussion of selected topics, exercises nd cses in the field of gender, work, nd orgniztion Lerning ojectives: competence to ssess the gender-specific consequences of orgniztionl prctices nd to identify suitle design mesures on the sis of gender nd diversity reserch 10

11 Admission requirements: positive completion of the seminrs of the mndtory courses referred to in 7 (2-1, 2-2 nd 2-3) i.e. "Mngement Accounting", "Auditing", nd " Compny Txtion nd Mngement Strtegies" 5 Elective course Foundtion in Finncil Economics nd Finncil Intermedition VU Foundtion in Finncil Economics nd Finncil Intermedition 1 Strting with the economic function of finncil mrkets, the lecture covers n rry of topics - from utility theory to normtive portfolio theory, from modern cpitl mrket theory (CAPM, APT) to the theoreticl foundtions of finncil institutions (nks, stock exchnges, etc.). VU Foundtion in Finncil Economics nd Finncil Intermedition 2 Fundmentls of gme nd contrct theory nd their ppliction in finncing theory nd finncil intermedition. VU VU Lerning ojectives: understnding nd reflecting on the fundmentls of modern cpitl mrket theory nd the theory of finncil intermedition s the sis for ll susequent courses Admission requirements: positive completion of the mndtory courses referred to in 7 (2-4), i.e. "Accounting" nd positive completion of n elective course from "Speciliztion 1" referred to in 8 (1) 6 Elective course Reserch Methods nd Models in Bnking nd Finnce VO Reserch Models nd Methods in Bnking nd Finnce The lecture provides n introduction to common schools of thought, models, nd methods in nking nd finnce. Different types of models nd methods re exmined from theoreticl perspective nd illustrted through exmples. PS Reserch Models nd Methods in Bnking nd Finnce In the proseminr, sic questions rising from the lecture re covered in detil through exercises, cse studies nd proseminr pper. VO 2 6 PS 2 4 Lerning ojectives: understnding nd reflecting on common schools of thought, models nd methods in nking nd finnce Admission requirements: positive completion of the mndtory courses referred to in 7 (2-4), i.e. "Accounting" nd positive completion of n elective course from "Speciliztion 1" referred to in 8 (1) 7 Elective course Strtegic Mngement of Non-Profit Orgniztions VU Mnging Non-Profit Orgniztions Discussion of the specil chrcteristics of mnging non-profit orgniztions long with relted cse studies SE Strtegic Mngement of Pulic Enterprises & Non- Profit Orgniztions Intensive work on specific issues involved in the strtegic mngement of pulic enterprises nd non-profit orgniztions VU

12 Lerning ojectives: Students develop the competence to understnd specific issues involved in the strtegic mngement of non-profit orgniztions nd elorte suitle solutions. Admission requirements: positive completion of the mndtory courses referred to in 7 (2-4), i.e. "Accounting" nd positive completion of n elective course from "Speciliztion 1" referred to in 8 (1) 8 Elective course Corporte Communiction nd Governnce VO Corporte Communiction nd Stkeholder Mngement Introduction to theories of corporte communiction nd concepts of mnging reltionships with externl prtners nd stkeholders of orgniztions SE Governnce in Orgniztions Intensive discussion of selected spects of how orgniztions re controlled nd governnce structures re designed in pulic nd privte enterprises Lerning ojectives: knowledge of stkeholder mngement, internl nd externl communiction long with the design of governnce structures nd processes in orgniztions; on this sis, students develop the ility to interct competently with stkeholders; Admission requirements: positive completion of the mndtory courses referred to in 7 (2-4), i.e. "Accounting" nd positive completion of n elective course from "Speciliztion 1" referred to in 8 (1) 10 Mster Thesis (1) In the Mster Progrm in Accounting, Auditing nd Txtion, mster thesis must e written. The topic of the thesis must e chosen from the sujects covered y the mndtory courses referred to in 7 (1 nd 2) or y the elective courses referred to in 8 (1 nd 2). (2) The mster thesis is scientific piece of work. (3) By creting the mster thesis, students must demonstrte tht they re le independently nd in limited period of time - to pply the theoreticl nd methodicl instruments of the Mster Progrm to prticulr reserch question nd to reflect on them. (4) Students hve the right to propose the topic of the mster thesis or to choose it from numer of proposls. (5) The mster thesis is equivlent to work lod of (6) The topic nd the supervisor of the mster thesis my only e sumitted on positive completion of the following: the seminr of the elective course referred to in 8 ( 2-1 nd 2-3) or the elective course referred to in 8 (2-2). (7) The mster thesis must e sumitted in printed nd in electronic form. (8) After the positive completion of the mster thesis, the course "Mster Thesis Defense" referred to in 7 (3) must e completed, which concludes the Mster Progrm. (9) It is permissile for severl students to work on one single mster thesis topic together, s long s it is fesile to ssess the performnce of ech individul student seprtely. 12

13 11 Exmintion regultions (1) Student performnce in courses, with the exception of the "Mster Thesis Defense" referred to in 7 (3) nd the courses referred to in 8 (3-2 to 3-9), is ssessed y one of the following methods: 1. The finl grde of courses consisting of lecture nd course with continuing performnce ssessment consists of the grde of the course with continuing performnce ssessment nd the grde of n overll exm tht covers the content of ll course s; dmission to the overll exm requires the positive completion of the course with continuing performnce ssessment; 2. In courses consisting exclusively of course s with continuing performnce ssessment, the finl grde is determined y the grdes of these course s. (2) The ssessment of the course "Mster Thesis Defense" referred to in 7 (3), which concludes the Mster Progrm, is sed on n orl exm dministered y individul exminers. (3) The exmintion method (written/orl/exm pper/s) for exmintions in course s with continuing performnce ssessment, with the exception of the project referred to in 5 (2-3), is determined y the instructor of the course efore the course strts. (4) The project referred to in 5 (2-3) is course with continuing performnce ssessment. Student performnce is ssessed y oth written pper (project pper) nd n orl exm. Admission to the orl exm requires positive grde in the project pper. The grde of the project pper contriutes 60% to the overll grde; the grde of the orl exm 40%. (5) Overll exms of the mndtory courses referred to in 4 (2) cover the entire course content nd re dministered y individul exminers. The overll exm is written exm (mximum length: 90 minutes). (6) The ssessment of the following courses from other mster progrms is sed on the exmintion regultions of the respective curriculum: 1. The following courses re orgnized y the Mster Progrm in Orgniztion Studies: ) the course "Ethics in Orgniztions" referred to in 8 (3-2) ) the course "Non-Profit, Pulic nd Expert Orgniztions" referred to in 8 (3-3) c) the course "Gender, Work nd Orgniztion" referred to in 8 (3-5) d) the course "Corporte Communiction nd Governnce" referred to in 8 (3-9); 2. The following courses re orgnized y the Mster Progrm in Bnking nd Finnce: ) the course "Finncil Anlysis" referred to in 8 (3-4) ) the course "Foundtions of "Finncil Economics nd Finncil Intermedition" referred to in 8 (3-6) c) the course "Reserch Methods nd Models in Bnking nd Finnce" referred to in 8 (3-7); 3. The course "Strtegic Mngement for NPOs" referred to in 8 (3-8) is orgnized y the Mster Progrm in Strtegic Mngement. 13

14 12 Acdemic Degree Grdutes of the Mster Progrm in Accounting, Auditing nd Txtion re wrded the cdemic degree of "Mster of Science", or "M.Sc.", in rief. 14

15 13 Implementtion This curriculum comes into force on 1 Octoer For the Curriculum Committee: Univ.-Prof. Dr. Alrecht Becker For the Sente: Univ.-Prof. Dr. Ivo Hjnl 15

16 Msterstudium Accounting, Auditing nd Txtion Appendix: Recommended course of studies Pflichtereich Whlereich 1. Semester Mngement Accounting 7 (2) Z 1 Wirtschftsprüfung 7 (2) Z 2 Unternehmensesteuerung und w. Entscheidungen 7 (2) Z 3 2. Semester Rechnungslegung 7 (2) Z. 4 Ein Whlmodul us: Grundproleme des Mngement Accounting 8 (1) Z 1 Intern. Prüfungsstndrds und Assurnce Services 8 (1) Z 2 Whlmodul 8 (3) Steuerplnungs- und Steuerwirkungslehre 8 (1) Z 3 3. Semester Der soz. und org. Kontext des Accounting 7 (2) Z 5 Forschungsmethoden 7 (1) Z 1 Ein Whlmodul us: Mngement Accounting und Entwicklungsfähigkeit 8 (2) Z 1 Rechnungslegung und Aschlussprüfung 8 (2) Z 2 Steuerl. Gewinnermittlung und Steuerilnzpolitik 8 (2) Z 3 4. Semester Msterreit [ 10] und Modul Verteidigung der Msterreit [ 7 (3)] Legende: = Modul/Modulgruppe ist Vorussetzung für Modul/Modulgruppe 16