Note: Principal version Modification Amendment Equivalence list Consolidated version from October

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1 Note: The following curriculum is consolidted version. It is leglly non-inding nd for informtionl purposes only. The leglly inding versions re found in the University of Innsruck Bulletins (in Germn). Principl version pulished in the University of Innsruck Bulletin of 4 My 2007, Issue 51, No. 225 Modifiction pulished in the University of Innsruck Bulletin of 2 June 2014, Issue 23, No. 391 Amendment pulished in the University of Innsruck Bulletin of 18 June 2014, Issue 31, No. 508 Equivlence list pulished in the University of Innsruck Bulletin of 10 Septemer 2014, Issue 46, No. 651 Consolidted version from Octoer 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 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 nd control systems, compny txtion, 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 socil skills. (4) The ojective of the Mster Progrm is for grdutes to chieve dvnced, scientificlly sound theoreticl nd method-driven nlyticl skills, long with prolem-solving competences pplicle in science nd prctice. This comintion of skills nd competences should enle grdutes to del with reserch questions independently, to reflect on scientific knowledge nd pply it to new, especilly reserch-relevnt contexts, s well s to pursue PhD progrms; to hndle pertinent responsiilities in their professionl creers outside the university in scientificlly sound nd prcticlly relevnt mnner. Aove nd eyond the fields of mngement ccounting nd control systems, 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 preconditions when pplying their knowledge. (5) In prticulr, the Mster Progrm in Accounting, Auditing nd Txtion prepres students for 1

2 creers in cdemic estlishments nd institutions nd especilly for pursuing PhD progrm nd/or mngeril, nlyticl, plnning, uditing nd consulting responsiilities in the res of internl mngement nd control systems, 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. Bsed on the regultions for dmission to mster progrms s defined y the University Act, the Rector's office decides whether other themticlly relevnt studies completed t n cknowledged Austrin or non-austrin postsecondry eductionl institution cn e ccepted or considered equivlent. (3) In cses where only minor requirements re missing for full equivlency, the Rector's office my require pplicnts to tke dditionl exms during the Mster Progrm to hve their degrees cknowledged s equivlent to the requirements stted ove. (4) Additionlly, the following qulittive dmission requirements pply ccording to 64.5 University Act: Knowledge of ccounting nd the ility to solve prolems in this re required for understnding the content of this curriculum. It is ssumed tht this knowledge hs een ttined, if student hs positively completed 15 in principles of finncil nd mngement ccounting nd minimum of 15 from the res of compny txtion, controlling, mngement ccounting, finncil reporting or uditing. 3 Worklod nd durtion of the progrm (1) The Mster Progrm in Accounting, Auditing nd Txtion is the equivlent of 120 (); this corresponds to progrm durtion of four semesters. (2) The Progrm is orgnized in courses. 4 Types of course units nd numer of prticipnts (1) Course units without continuing performnce ssessment: 1. Lectures (VO) re held in the form of presenttions nd provide n introduction to the reserch topics, methods nd theories of suject re. The numer of prticipnts is not restricted. 2. Work groups (AG) involve the joint considertion of theories, questions, methods nd techniques of suject re in the form of group work. The mximum numer of prticipnts is 20. (2) Course units with continuing performnce ssessment re: 1. Seminrs (SE) offer the opportunity to focus intensively on scientific work through student presenttions nd discussions. The mximum numer of prticipnts is 30. 2

3 2. Project studies (PJ) promote scientific coopertion: two or more suject res re comined y mens of interdisciplinry questions nd the ppliction of diverse methods nd techniques. The mximum numer of prticipnts is 20. 3

4 5 Procedure for the dmission to course units with limited numer of prticipnts In course units tht hve mximum numer of prticipnts, plces re llocted s follows: 1. Preference is given to students whose study time would e prolonged, if they did not otin plce in the respective course unit. 2. If Point (1) does not suffice to regulte dmission to course unit, priority is given to students who hve chosen it s prt of mndtory course over those who hve chosen it s prt of n elective course. 3. If the criteri ccording to Points (1) nd (2) do not suffice to regulte dmission to course unit, lottery system is used to llocte ville course plces. 6 Overview of mndtory courses The following mndtory courses mounting to 55 must e completed: Mndtory Course SST 1. Reserch Methods Mngement Accounting Auditing Compny Txtion nd Mngement Decisions Accounting Reserch Colloquium for Mster Thesis Overview of elective courses (1) One elective course must e completed from the following specilist courses: Elective Course SST 1 Mngement Control cross Industries Auditing ccording to Interntionl Stndrds on Auditing nd Assurnce 4 10 Services 3 Tx Plnning nd Tx Effects 4 10 (2) One elective course from the following list must e completed: Elective Course SST 1 Understnding nd Designing Mngement Control Systems Finncil Reporting nd Auditing Specil Topics in Txtion Specil Topics in Interntionl Accounting Interdisciplinry Perspectives on Accounting Current Topics in Mngement Control Cse Studies in Mngement Control

5 (3) Elective courses from the following list mounting to 20 must e completed: Elective Course SST 1 One course from the courses referred to in 7 (1) which hs not een 4 10 completed up to this point. 2 One course from the courses referred to in 7 (2) which hs not een 4 10 completed up to this point. 3 Corporte Vlution 4 Informtion Economics 5 Applied Risk Mngement 6 Current Topics in Bnking nd Finnce 7 Finncil Regultion 8 Applied Behviorl Finnce 9 Current Topics of Informtion Systems, especilly Socil Aspects of 4 10 Informtion Systems 10 Ethics in Orgniztions Art, Culture, nd Expert Orgniztions Gender, Work, nd Orgniztion HRM nd Orgniztion Current Issues in Theory nd Prctice of Orgniztions Orgniztionl Communiction nd Governnce Entrepreneurship Mrketing Performnce Mngement Current Topics in Strtegy & Mrketing Cretivity & Chnge Mngement Humn Reltions Mngement (I): Interculturl Humn Resource 3 5 Development 21 Humn Reltions Mngement (II): Employment-oriented Counseling Courses for individul speciliztion mx Description of mndtory nd elective courses (1) Mndtory courses referred to in 6: 1 Mndtory Course: Reserch Methods SST VO Reserch Methods Reserch design, methodology s well s quntittive nd qulittive 2 7 reserch methods SE Reserch Methods in Accounting, Auditing nd Txtion Further exmintion of lecture content with regrd to empiricl reserch in 1 3 the res of ccounting, uditing, nd compny txtion Totl 3 10 Fundmentl reserch methods in the suject re of the Mster Progrm Admission requirements: positive completion of oth the mndtory course referred to in 6 (5) nd n elective course referred to in 7 (1) 5

6 2 Mndtory Course: Mngement Accounting SST VO Mngement Accounting An overview of the most importnt concepts nd instruments of mngement ccounting SE Mngement Accounting Detiled discussion of selected concepts nd instruments of mngement ccounting An overview of the most importnt concepts nd instruments of mngement ccounting Admission requirements: none 3 Mndtory Course: Auditing SST VO Audit Process nd Reporting Responsiilities nd ojectives of n udit, udit evidence, udit plnning nd nlyticl uditing procedures, mterility nd udit risks, internl control system, uditor's report SE Audit Process Appliction of uditing process to selected res of n udit (e.g. turnover/receipt of pyment process) A sound sic knowledge of uditing finncil sttements Admission requirements: none 4 Mndtory Course: Compny Txtion nd Mngement Decisions SST VO Compny Txtion nd Mngement Decisions Compny txtion, periodic nd non-periodic txtion legl forms, compny tx plnning SE Decisions on Legl Form nd Reorgniztion Periodic txtion of compnies in line with their differing legl forms nd comintions of such legl forms, estlishment of compny, liquidtion, plnning the legl form of compny, reorgniztions A sound sic knowledge of compny txtion Admission requirements: none 6

7 5 Mndtory Course: Accounting SST VO Interntionl Accounting Interntionl Finncil Reporting Stndrds, lnce sheet, profit nd loss sttement, notes, csh flow sttement, segment reporting, sttement of chnges in equity nd mngement commentry SE Interntionl Blnce Sheet Policy nd Anlysis Anlysis of the finncil sttements, finncil sttement policy A sound sic knowledge of ccounting Admission requirements: positive completion of the mndtory course seminrs referred to in 6 (2 to 4) 6 Mndtory Course: Reserch Colloquium for Mster Thesis SST AG Reserch Colloquium for Mster Thesis The reserch colloquium offers support to students while they re working on their mster theses. The thesis is presented, nd specil spects re discussed in detil with focus on theoreticl questions long with reserch methods. 1 5 Totl 1 5 Hving completed the reserch colloquium, students re le to crete the concept of scientific study, to write it, nd to present reserch results in different contexts. Admission requirements: positive completion of the mndtory course seminr referred to in 6 (1) (2) Elective courses referred to in 7 (1): 1 Elective Course: Mngement Control cross Industries SST VO Mngement Control cross Industries An overview of centrl controlling questions nd chllenges in different industries nd orgniztionl contexts SE Mngement Control cross Industries Intensive discussion of centrl controlling questions nd chllenges in different industries nd orgniztionl contexts An overview of centrl controlling questions nd chllenges in different industries nd orgniztionl contexts Admission requirements: positive completion of the mndtory course seminrs referred to in 6 (3 to 4) nd the mndtory course referred to in 6 (2) 7

8 2 Elective Course: Auditing ccording to Interntionl Stndrds on Auditing nd Assurnce Services VO Introduction to Interntionl Stndrds on Auditing Professionl ethics for uditors, stndrds for ssurnce services, selected Interntionl Stndrds on Auditing SE Appliction of Interntionl Stndrds on Auditing Appliction of professionl ethics nd uditing stndrds when uditing ntionl nd interntionl finncil sttements SST A detiled knowledge of the re of ntionl nd interntionl uditing processes Admission requirements: positive completion of the seminrs within the mndtory courses referred to in 6 (2) nd (4) nd the mndtory course referred to in 6 (3) 3 Elective Course: Tx Plnning nd Business Strtegies SST VO Tx Plnning nd Business Strtegies Anlysis of differing tx urdens s sources of distortions; models for tking txtion into ccount when mking vriety of decisions; comprison of tx urdens; compny tx plnning SE Tx Plnning nd Business Strtegies Intensive work on nd nlysis of specific questions concerning tx plnning nd tx effects in compnies Understnding, reflecting on nd solving prcticl nd theoreticl prolems concerning tx plnning nd tx effects in compnies Admission requirements: positive completion of the seminrs within the mndtory courses referred to in 6 (2 to 3) nd the mndtory course referred to in 6 (4) (3) Elective courses referred to in 7 (2): 1 Elective Course: Understnding nd Designing Mngement SST VO Understnding nd Designing Mngement Intensive nlysis of selected spects of controlling prctice nd the design 1 3 of mngement control systems SE Understnding nd Designing Mngement Detiled considertion of selected spects of controlling prctice nd the 3 7 design of mngement control systems An dvnced knowledge of selected spects of controlling prctice nd the ility to design mngement control systems Admission requirements: positive completion of the elective course referred to in 7.1 (1) nd the mndtory course seminr referred to in 6 (5) 8

9 2 Elective Course: Finncil Reporting nd Auditing SST PJ Finncil Reporting nd Auditing Work on specific spects of finncil reporting nd uditing (including spects of compny vlution, due diligence, nlysis of finncil sttements, consolidted finncil sttements nd corporte governnce) 4 10 Reflection on prcticl nd theoreticl uditing nd finncil reporting topics in n interntionl context Admission requirements: positive completion of the elective course referred to in 7.1 (2) nd the mndtory course seminr referred to in 6 (5) 3 Elective Course: Specil Topics in Txtion SST VO Specil Topics in Txtion Detiled reflection on selected topics in txtion SE Specil Topics in Txtion Intensive work on selected topics in txtion An intensive knowledge of txtion Admission requirements: positive completion of the elective course referred to in 7.1 (3) nd the mndtory course seminr referred to in 6 (5) 4 Elective Course: Specil Topics in Interntionl Accounting SST VO Specil Topics in Interntionl Accounting Detiled considertion of selected finncil reporting spects SE Specil Topics in Interntionl Accounting Intensive considertion of selected finncil reporting spects An intensive knowledge of selected finncil reporting spects Admission requirements: positive completion of the mndtory course seminr referred to in 6 (5) 9

10 5 Elective Course: Interdisciplinry Perspectives on Accounting SST VO Interdisciplinry Perspectives on Accounting A systemtic overview nd interdisciplinry perspective of how ccounting is emedded in its institutionl nd societl contexts SE Interdisciplinry Perspectives on Accounting Intensive considertion of selected spects of how ccounting is emedded in its institutionl nd societl contexts from n interdisciplinry perspective Intensive knowledge of how ccounting is emedded in its institutionl nd societl contexts; reflection on the reltionship etween ccounting, orgniztion nd society Admission requirements: positive completion of the seminrs within the mndtory courses referred to in 6 (2 to 4) 6 Elective Course: Current Topics in Mngement Control SST VO Current Topics in Mngement Control A systemtic overview of selected current topics in mngement control SE Current Topics in Mngement Control Detiled considertion of selected spects of current topics in the re of mngement control covered in the lecture Intensive work on selected specil topics nd current issues in the re of mngement controlling Admission requirements: positive completion of the seminrs within the mndtory courses referred to in 6 (3 to 4) nd the mndtory course referred to in 6 (2) 7 Elective Course: Cse Studies in Mngement Control SST VO Cse Studies in Mngement Control Work on cse studies in mngement control; structured prolem-solving; presenttion techniques SE Cse Studies in Mngement Control Work on cse studies in mngement control; structured prolem-solving; presenttion techniques The ility to tke structured pproch to solving specific mngement control prolems nd to present solutions effectively Admission requirements: positive completion of the elective course referred to in 7.1 (1) nd the mndtory course seminr referred to in 6 (5) 10

11 (4) Elective courses referred to in 7 (3.3 to 3.21): 1. The following elective courses cn e chosen from the Mster Progrm in Bnking nd Finnce (University of Innsruck Bulletin of 4 My 2007, Issue 53, No. 227, in its pplicle version): ) Corporte Vlution ) Informtion Economics c) Applied Risk Mngement d) Current Topics in Bnking nd Finnce e) Finncil Regultion f) Applied Behviorl Finnce Admission requirements for the course units: positive completion of the seminrs within the mndtory courses referred to in 6 (2 to 4) 2. The following elective course cn e chosen from the Mster Progrm in Informtion Systems (University of Innsruck Bulletin of 19 Ferury 2008, Issue 22, No. 189, in its pplicle version): Current Topics of Informtion Systems, especilly Socil Aspects of Informtion Systems Admission requirements for the course units: positive completion of the seminrs within the mndtory courses referred to in 6 (2 to 4) 3. The following elective courses cn e chosen from the Mster Progrm in Orgniztion Studies (University of Innsruck Bulletin of 19 April 2007, Issue 24, No. 187, in its pplicle version): ) Ethics in Orgniztions ) Art, Culture, nd Expert Orgniztions c) Gender, Work, nd Orgniztion d) HRM nd Orgniztion e) Current Issues in Theory nd Prctice of Orgniztions f) Orgniztionl Communiction nd Governnce Admission requirements for the course units: positive completion of the seminrs within the mndtory courses referred to in 6 (2 to 4) 4. The following elective courses cn e chosen from the Mster Progrm in Strtegic Mngement (University of Innsruck Bulletin of 19 April 2007, Issue 25, No. 188, in its pplicle version): ) Entrepreneurship ) Mrketing Performnce Mngement c) Current Topics in Strtegy & Mrketing d) Cretivity & Chnge Mngement Admission requirements for the course units: positive completion of the seminrs within the mndtory courses referred to in 6 (2 to 4). 5. The following elective courses cn e chosen from the Mster Progrm in Business Eduction (University of Innsruck Bulletin of 10 Mrch 2007, Issue 15, No. 143, in its pplicle version): ) Humn Reltions Mngement (I): Interculturl Humn Resource Development ) Humn Reltions Mngement (II): Employment-oriented Counseling 11

12 Admission requirements for the course units: positive completion of the seminrs within the mndtory courses referred to in 6 (2 to 4) (5) Elective course/s referred to in 7.3 (22): For individul speciliztion, courses with mximum numer of 20 cn e chosen freely from ll curricul of mster progrms offered t the University of Innsruck ccording to 54.1 University Act. Admission requirements pply s defined in the respective curricul. 9 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 6 (1 to 5) or y the elective courses referred to in 7 (1 nd 2). (2) The mster thesis is scientific piece of work. (3) When creting the mster thesis, students must demonstrte tht they re le to pply the theoreticl nd methodicl instruments of the suject re to prticulr reserch question nd to reflect on them independently nd in limited period of time. (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 25. (6) The topic nd the supervisor of the mster thesis my only e sumitted on positive completion of the mndtory course seminr referred to in 6 (1). (7) The completed mster thesis must e sumitted to the Den of Studies in printed form nd in n electronic form defined y the Den of Studies. (8) It is permissile for severl students to work jointly on one single mster thesis topic, on the condition tht ech individul student s contriution is identified distinctly nd cn e ssessed seprtely. 10 Exmintion regultions (1) Course performnce is evluted y one the following methods: 1. In courses consisting of lecture nd course unit with continuing performnce ssessment, the finl grde comprises the grde of the course unit with continuing performnce ssessment nd the grde of n overll exm tht covers the course content of oth course units. Admission to the overll exm requires positive grde in the course unit with continuing performnce ssessment. The elective course referred to in 7.2 (5) is n exception to this regultion. 2. In courses consisting exclusively of one or more course unit/s with continuing performnce ssessment, the finl grde is determined y the grdes of this/these course unit/s. 3. The finl grde of course consisting exclusively of course unit without continuing performnce ssessment is determined y mens of n exm in the course unit. (2) The exmintion method (written / orl / exm pper/s) for course units with continuing performnce ssessment, with the exception of the project study referred to in 7 (2.2), is determined y the instructor of the course unit t the eginning of the course unit. (3) The exmintion method (written / orl / exm pper/s) for course units with single exm t the end of the course unit is determined y the instructor of the course unit t the eginning of the course unit. 12

13 (4) The project study (PJ) referred to in 7 (2.2) requires oth written exm pper (project work) nd written exm. The finl grde is determined s follows: the grde of the project work determines 60% nd the written exm 40% of the overll grde. (5) Overll course exms cover the entire content of the course; the exms re dministered y individul exminers. The overll exm is written exm (mximum length: 90 minutes). (6) Course performnce in the elective course referred to in. 7. (2.5) is determined y exms in the course units. (7) Performnce evlution in courses from other mster progrms referred to in 7 (3.3 to 3.22) is regulted y the curricul of the respective progrms. 11 Acdemic Degree Grdutes of the Mster Progrm in Accounting, Auditing nd Txtion re wrded the cdemic degree of "Mster of Science", or "MSc", in rief. 12 Implementtion (1) This curriculum comes into force on 1 Octoer (2) Chnges of the curriculum ccording to the University of Innsruck Bulletin of 2 June 2014, Issue 23, No. 391 come into force on 1 Octoer 2014 nd pply to ll students. 13 Interim regultions (1) Elective courses completed positively ccording to the curriculum s pulished in the University of Innsruck Bulletin of 4 My 2007, Issue 51, No. 225, re ccredited s elective courses of the curriculum pulished in the University of Innsruck Bulletin of 2 June 2014, Issue 23, No (2) A list of equivlent courses will e pulished seprtely. 13

14 Equivlence list Mster s Progrmme Accounting, Auditing nd Txtion Notice ccording to 35 Pr 1 of the Regultions of Study Lw, repulished in the University of Innsruck Bulletin in the version of 3 Ferury 2006, Issue 16, No 90: (1) Positively ssessed exms, tken s prt of the Mster s Progrmme Accounting, Auditing nd Txtion t the University of Innsruck (curriculum pulished in the version of the University of Innsruck Bulletin from 4 My 2007, Issue 51, No 225) will e recognised s equl towrds the exms of the curriculum pulished in the version of the University of Innsruck Bulletin from 2 June 2014, Issue 23, No 391 s follows: Curriculum pulished in the version of Curriculum pulished in the version the University of Innsruck Bulletin from 4 of the University of Innsruck Bulletin from 2 My 2007, Issue 51, No 225 June 2014, Issue 23, No 391 For lredy successfully completed compulsory modules or individul successfully completed course exmintions, the following pplies: 9(2)1 SE Enterprise Resource Plnning Systems (ERP Systems) (2 h/5 - Credits) 7 (2) No 5 or 9(2)5 CM* The Socil nd Orgniztionl Context of Accounting (4 h/10 - Credits) or: SE Reding Course on Accounting Theory (2 h/5 -Credits) Alredy successfully completed elective modules Individul successfully completed course exmintions of elective modules 8(1)2 SE Mngement Accounting (2 h/5 -Credits) 7 (2) No 5 or 8(3)5 EM** Interdisciplinry Perspectives on Accounting (4 h/10 - Credits) or: SE Interdisciplinry Perspectives on Accounting (3 h/7 -Credits) remin vlid 9(5) Elective module for individul focus in the corresponding mount (2) Individul cses, where this regultion does not pply, will e decided in order tht no disdvntge shll rise for the student due to the modifiction. *Compulsory module ** Elective module 14