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SoSe 26  
 School of Busin...  
 Bachelor's prog...  
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SoSe 26: Bachelor's Programmes

Bachelor's programme in Business Administration (as of winter semester 2017/18)

0170d_k150
Studien- und Prüfungsordnung
Erste Ordnung zur Änderung der Studien- und Prüfungsordnung close

  • Unternehmensbewertung und Steuern (Business Valuation and Taxation)

    0170dB7.6

    learning objectives:
     Students learn the basics of neo-classic business valuation and come to understand that net present value calculation is the basis of every valuation. Students gain knowledge about classifying abstract types of taxes and about how to calculate the different taxes into the net present value. In addition, students learn about instances of uncertain cash flow and gain an overview of discounted cash flow methods.

    course content:
     Standard model of income tax, tax paradox, investment-neutral taxes, discounted cash flow method.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10112708 Advanced Lecture Course
      Business Valuation and Taxation (V) (András Löffler)
      Schedule: Di 10:00-12:00 (Class starts on: 2026-04-14)
      Location: Hs 103 Hörsaal (Garystr. 21)
    • 10112726 Methods Tutorial
      Business Valuation and Taxation (Ü) (András Löffler, Stefan Steins)
      Schedule: Di 12:00-14:00 (Class starts on: 2026-04-14)
      Location: Hs 103 Hörsaal (Garystr. 21)

  • Group Accounting and Business Evaluation

    0170dB7.7

    learning objectives:
     Group accounting: Students gain the basic knowledge and skills needed to analyze and evaluate problems in group accounting, focusing on the consolidation process from the requirement to prepare financial statements and determining the scope of consolidation to the implementation of the individual consolidation measures. After completing the module, students are able to solve selected central problems in group accounting and systematically develop problem-solving methods for new issues that arise. Business Valuation: Students gain the basic knowledge and skills needed to analyze and evaluate problems in business valuation, focusing on the valuation and pricing processes involved in business valuation as well as the relevant theoretical models (e.g. CAPM, WACC method). They gain an understanding of the importance of auditors and auditors’ statements as well as typical occasions for professional audits. After completing the modules, students are able to independently develop solutions to problems in business valuation and pricing and can evaluate the solutions.

    course content:
     Group accounting, in particular the basic principles, requirement to prepare financial statements, determining the scope of consolidation, full consolidation, inclusion of associated companies and joint ventures, consolidation measures, attachments to consolidated financial statements, and group annual report. The module covers group accounting in accordance with HGB and IFRS. Business valuation, in particular basic principles and problem areas, valuation and pricing processes, principles of the profession, legal frameworks and special issues.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10100501 Lecture
      Group Accounting (V 1) (Volker Specht)
      Schedule: Mo 16:00-18:00 (Class starts on: 2026-04-13)
      Location: Hs 108 Hörsaal (Garystr. 21)
    • 10100508 Advanced Lecture Course
      Company Evaluation (V 2) (Klaus Ruhnke)
      Schedule: Di 16:00-18:00 (Class starts on: 2026-04-14)
      Location: Hs 108 Hörsaal (Garystr. 21)

  • Advanced Research in Finance

    0170dB8.3

    learning objectives:
    The students are familiar with selected subject areas from the sub-areas of the Investment and financing the research methods of the subject preferably from a theoretical and/or or methodological perspective. You can derive problems of medium complexity in a methodically rigorous manner justify. The results obtained can be justified and critically assessed.

    course content:
    Selected subject areas of investment and financing are discussed. Current ones should also be included questions that arise in the relevant scientific literature and those that typically arise Problems are addressed.

    language of instruction:
    German / English

    workload
    180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Application-oriented Topics in Finance

    0170dB8.4

    learning objectives:
    The students master approaches to the subject from an application-oriented perspective Perspective. You have professional skills. You can acquire knowledge on a case-by-case basis apply and interpret appropriately. Problems of medium complexity can be particularly difficult Taking into account the problems encountered in professional practice are recognized and analyzed by the students. You are able to find solutions that are both theoretical and justified from a practical point of view. The students are able to develop strategies for action and to convey or communicate results in an appropriate and scientifically justified manner.

    course content:
    Selected practical topics of financing and investment are discussed. This should also be the case Current questions that arise in professional practice and problems that typically arise be addressed.

    language of instruction:
    German / English

    workload
    180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • National and International Business Taxation

    0170dB10.1

    learning objectives:
     Students gain knowledge about tax systems and the basic structures of German tax law to prepare them for the professional world. They also gain in-depth knowledge about German business tax regulations. They learn about how to deal with the taxpayer, taxable objects, tariff regulations and procedural regulations for the different types of business taxes. They receive an overview of cross-border taxation (inbound and outbound) and the regulations in place to avoid double taxation. Students learn how to work on moderately difficult tax cases independently and on more complex cases with guidance. In particular, they will look at cases involving income tax and corporate tax assessments. They become familiar with debates regarding the gender-related effects of spousal taxation in terms of incentives and distribution. In addition, they learn to present on their own the various ways to avoid or reduce double taxation and to quantify the extent of double taxation.

    course content:

    • Income tax: Taxpayer, taxable object, tariff, particulars of procedural regulations
    • Corporate tax: Taxpayer, taxable object, tariff, particulars of procedural regulations, relation to income tax
    • Business tax: Taxpayer, taxable object, tariff, particulars of procedural regulations, relation to income tax
    • International business taxation


    types of course units / workload per unit / obligatory or optional participation
     Vertiefungsvorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 min.)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every winter semester

    close

  • Advanced Business Tax Planning

    0170dB10.3

    learning objectives:
     Students gain in-depth knowledge on tax effects and tax planning. They learn to solve moderately complex tax planning problems on their own.

    course content:

    • Tools of tax planning
    • The concept of tax effects
    • Tax effects on business administration decisions (especially in the area of investment and finance


    types of course units / workload per unit / obligatory or optional participation
     Vertiefungsvorlesung / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    test
     Klausur (ca. 120 min.)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • VAT and Other Transaction Taxes

    0170dB10.4

    learning objectives:
     Students gain in-depth professional knowledge about VAT and basic knowledge of other transaction taxes. They learn how to solve simple problems concerning VAT declarations and planning on their own and can solve moderately complex problems with guidance.

    course content:
     VAT: Fundamentals, taxability, tax liability and tax exemptions, sales tax options, special cases, handling cross-border services. Other transaction taxes: Land acquisition tax, insurance tax.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10113008 Advanced Lecture Course
      VAT and other Transaction Taxes (V) (Jochen Hundsdoerfer, Fabian Hammler)
      Schedule: Mi 08:00-10:00 (Class starts on: 2026-04-15)
      Location: Hs 108a Hörsaal (Garystr. 21)
    • 10113026 Methods Tutorial
      VAT and other Transaction Taxes (Ü) (Fabian Hammler)
      Schedule: Mi 10:00-12:00 (Class starts on: 2026-04-15)
      Location: Hs 108a Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Business-Related Taxation

    0170dB10.6

    learning objectives:
     Students become familiar with research methods in the field of business administration taxation. They also learn how to evaluate the different methods’ applicability. The module gives them the formal and methodological training necessary to complete a Bachelor’s thesis in the fields mentioned above.

    course content:
     Reviewing the research literature, formal components of a scientific paper, project planning including topic search, work methods for scientific papers based on a logical-deductive, analytical, or empirical approach, which also include problems related to tax law. Justifying choices for a specific research design, the relationship between theory empirics and tax law, presentation and critical appraisal of selected research results.

    types of course units / workload per unit / obligatory or optional participation
     Seminar / 2 SWS / Teilnahmepflicht

    test
     Seminararbeit (ca. 10 bis 15 Seiten) mit eigenständigem mündlichem Beitrag (ca. 30 Minuten)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Corporate Governance and Corporate Social Responsibility

    0170dB1.2

    learning objectives:
     Students gain basic knowledge of the parameters and courses of action in corporate governance and corporate social responsibility (CSR). They learn about current issues and theoretical approaches in corporate governance (CG) research as well as new approaches being developed in CSR. Students develop their ability to interpret cases involving business practices and questions of regulation with respect to CG or CSR based on the application of theoretical approaches and concepts. They also learn to develop courses of action for specific cases and critically evaluate them. Through research-oriented teaching, students learn how to develop a social science research question on a given topic. They also learn how to debate theories and concepts as well as how to assess the significance of both theoretical, conceptual research as well as empirical studies.

    course content:
     CG and CSR theories (e.g. agency theory, stakeholder theory, institutionalist approaches); ownership structures; the influence of shareholders on corporate policy; the role of executive and supervisory boards and non-executive directors; executive board remuneration; the market for corporate governance; democratic decision-making and employee participation; conflicts of interest and gatekeeper failure; regulation and self-regulation (e.g. codes); international comparison of CG structures and CSR with regard to social and political processes of governance in multinational companies.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Organisation: Structures and processes (Organisation: Structures and Processes)

    0170dB1.4

    learning objectives:
     Students learn to classify different institutional frameworks in which multinational companies operate economically and understand the unique qualities of individual national forms of economic organization and corporate governance. They learn to identify comparative advantages that certain economic activities have in different national contexts as well as the difficulties involved in the internationalization of certain activities. They learn to describe multinational corporations in terms of organization forms and become familiar with the different challenges associated with, on the one end, the local adaptation of their activities and, on the other, the global integration of them. They learn to apply their knowledge of these issues to questions of personnel management in an international context and question of international strategic management. They learn to critically assess the actions of multinational corporations and the implications of their activities in home and host countries. Through research-oriented teaching, students learn how to develop a social science research question on a given topic. They also learn how to debate theories and concepts as well as how to assess the significance of both theoretical, conceptual research as well as empirical studies.

    course content:
     Topics include: formal and informal institutions from an international comparative perspective; theories on comparative advantages of institutions; labor relations systems; corporate governance systems; professional/vocation training and innovation systems; the role of the state; globalization; emerging markets; foreign direct investment; organizational forms of multinational companies; global supply chains; internationalization theories; market entry and market cultivation strategies; personnel management in multinational companies. The study and analysis of the various topics will focus on specific countries in Asia (Japan, China), Europe (Germany, UK), and America (USA).

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every second Semester

    close

  • Project Management

    0170dB1.5

    learning objectives:
     This module includes, on the one hand, selected traditional topics in project management, such as methods and tools for project planning, management, and supervision. On the other hand, the module adopts a social sciences perspective on projects as a form of temporary organization, based above all on organizational theory. In addition to projects, students will also look at other forms of organizing that are of limited duration. Students learn to understand to what extent and why projects have developed into a widespread form of organization. They learn to distinguish between different project forms and their characteristics and to recognize forms of temporary structural and process organization, which they can then apply to real situations. They become familiar with different project planning and management techniques, which they also learn to implement. They learn how to handle social and organizational questions of project management, and how to differentiate other forms of temporary organization beyond projects and classify their specific characteristics. They learn to differentiate various forms of organization across projects and become familiar with interdisciplinary connections (e.g. with areas like organization, personnel, innovation, entrepreneurship).

    course content:
     Towards a “projectification” of society?; project management in organizations; project management in networks; management of other organization forms of limited duration; the future of temporary organizing

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every second Semester

    close
    • 10113101 Lecture
      Projectmanagement (V) (Johann Voigtsberger)
      Schedule: Di 14:00-16:00 (Class starts on: 2026-04-14)
      Location: Hs 101 Hörsaal (Garystr. 21)
    • 10113126 Methods Tutorial
      Projectmanagement (Ü) (Johann Voigtsberger)
      Schedule: Do 14:00-16:00 (Class starts on: 2026-04-16)
      Location: Hs 101 Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Management

    0170dB1.7

    learning objectives:
     Students become familiar with current research topics in business administration related to the areas of specialization “strategy and cooperation” as well as “organization and personnel” and can appraise them critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     The critical appraisal of research results requires that seminar participants have already been made familiar with the most significant basics of scientific/academic work. The following are some prominent aspects of the module’s content: Theory and rationale for selecting a specific theory; the relationship between theory and empirics; ways of collecting and analyzing data (qualitative and quantitative); scientific argumentation and documentation; planning a research project.

    types of course units / workload per unit / obligatory or optional participation
     Seminar / 3 SWS / Teilnahmepflicht

    test
     Seminararbeit (ca. 10 bis 15 Seiten) mit Präsentation und Aussprache (insgesamt ca. 30 Minuten)

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • BusinessplanLab

    0170dB4.3

    learning objectives:
     Student learn about the development of a business plan and the basics regarding the necessary business issues involved. They learn how to draw up a business plan step-by-step and develop it independently, from developing a business idea and putting together an entrepreneurial team to implementing the first steps in the plan. They also engage critically with all the creative and administrative topics related to founding a business and recognize how they relate to one another. Students will ultimately create their own business plan and enter it into a competition. They will also gain the basic knowledge they need to judge business plans from an investor’s perspective.

    course content:
     The module enables students to develop a business plan based on business idea. Using creative methods, they generate their own business idea and then focus on developing and formulating a business plan and dealing with the necessary subtasks. Subtasks include, for example, market research and competitor analysis, developing a finance plan, as well as deciding on the suitable legal form for a business.

    teaching methods / hours of attendance (contact hours per week) / forms of active participation
     Projektseminar / 2 SWS / Teilnahme wird empfohlen
    Methodenübung / 2 SWS / Teilnahme wird empfohlen

    module assessment:
     Erstellung einer Hausarbeit (modulbegleitend, ca. 20 Seiten) mit mündlicher Präsentation, ggf. in Form einer Gruppenprüfung (ca. 20 Minuten)

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10113812 Project Seminar
      BusinessplanLab (Martin Gersch, Catharina Werner)
      Schedule: Mi 14:00-18:00 (Class starts on: 2026-04-15)
      Location: Hs 102 Hörsaal (Garystr. 21)
    • 10113826 Methods Tutorial
      BusinessplanLab (Ü) (Catharina Werner)
      Schedule: -
      Location: keine Angabe

  • Decision Support Systems

    0170dB6.1

    learning objectives:
     Students become familiar with methods and models of applied optimization and learn about the most important technologies related to computer-based decision support from a business information systems perspective. They gain skills to model and analyze complex decision situations in companies and organizations and can then select and apply appropriate modeling techniques or problem-solving methods. They also learn to use software to analyze and solve problems in the models they develop.

    course content:
     After an overview of common methods of quantitative decision support (optimization, simulation, business intelligence), students receive an introduction to the basic principles of modeling operational decision situations with the help of mathematical optimization. Modeling techniques are immediately applied to practical examples and solved with the help of optimization software. The second half of the course introduces the tools and models of data mining and business intelligence. The material covered in the course will be put to the test in the tutorial, and its application in operational practice will be illustrated using case studies.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10111308 Advanced Lecture Course
      Decision Support Systems (V) (Natalia Kliewer, Robert Janus, David Rößler-Freiherr von Saß)
      Schedule: Mi 14:00-16:00 (Class starts on: 2026-04-15)
      Location: Hs 104 Hörsaal (Garystr. 21)
    • 10111304 PC-based Seminar
      Decision Support Systems (S) (Robert Janus, Christoph Haehling von Lanzenauer, Natalia Kliewer, David Rößler-Freiherr von Saß)
      Schedule: Fr 10:00-12:00 (Class starts on: 2026-04-17)
      Location: Fr Hs 102 Hörsaal (Garystr. 21), Fr K 006a PC Pool 1 (Garystr. 21)

  • Controlling (Managerial Accounting)

    0170dB7.1

    learning objectives:
     Students gain knowledge about controlling to prepare them for the professional world. In particular, they learn about the essential tools of cost control and cost management and about important calculations in decision-making and coordination. Students learn how to present and evaluate independently the goals, methods, and advantages and disadvantages of various tools used for controlling.

    course content:
     Controlling basics. Cost control and cost management: deviation analysis, activity-based costing, target costing. Life-cycle costing, decision accounting: Contribution margins, limit pricing, break-even analysis, outsourcing. Coordination accounting: Budgeting, performance measurements, transfer pricing.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every summer semester

    close
    • 10112408 Advanced Lecture Course
      Managerial Accounting (V) (Jochen Bigus)
      Schedule: Mo 14:00-16:00 (Class starts on: 2026-04-13)
      Location: Hs 104 Hörsaal (Garystr. 21)
    • 10112426 Methods Tutorial
      Managerial Accounting (Ü) (Jovana Radenkovic)
      Schedule: Di 10:00-14:00, Mi 10:00-14:00 (Class starts on: 2026-04-14)
      Location: Hs 104 Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Financial Accounting and Auditing

    0170dB9.11

    Qualifikationsziele:
     Die Studierenden kennen ausgewählte Methoden der Forschung im Bereich Unternehmensrechnung (vorzugsweise der externen Unternehmensrechnung) und Wirtschaftsprüfung und können deren Einsatzmöglichkeiten beurteilen. Sie sind formal und methodisch auf die Erstellung einer Bachelorarbeit in den zuvor genannten Bereichen vorbereitet.

    Inhalte:
     Literaturrecherche, formale Erstellung einer wissenschaftlichen Arbeit, Planung des Projektes einschließlich Themeneingrenzung, Methodik der Bearbeitung bei Erstellung einer logisch-deduktiv, analytisch oder empirisch angelegten wissenschaftlichen Arbeit, die auch Fragestellungen an der Schnittstelle zum normativen Rahmen (vorzugsweise deutsches Bilanz- und Prüfungsrecht, internationale Rechnungslegungs- und Prüfungsnormen) beinhalten kann. Begründung für die Wahl eines bestimmten Forschungsdesigns, Verhältnis von Theorie, Empirie und normativem Rahmen, Darstellung von ausgewählten Forschungsergebnissen nebst kritischer Würdigung.

    Veranstaltungssprache
     Deutsch/Englisch

    Arbeitszeitaufwand
     180 Stunden (6 LP)

    Dauer des Moduls / Häufigkeit des Angebots
    ein Semester / unregelmäßig

    close

  • Special Topics in Accounting and Auditing

    0170dB9.3

    learning objectives:
     Students learn about the research methods of the subject preferably from a theoretical and/or methodical perspective with regard to selected topics from the subdisciplines of accounting and/or auditing. They learn how to rigorously work out problems of medium complexity and provide rationale for their decisions. They learn to formulate the reasoning behind their results and critically appraise them.

    course content:
     The module covers special topics from the field of managerial accounting and auditing. In addition, current issues discussed in relevant scientific publications will be discussed along with typical problems that arise.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Handels- und Gesellschaftsrecht (Commercial Law and Corporate Law)

    0171cB3.4

    learning objectives:
     Students gain an overview of the special rules for merchants stipulated by the German Commercial Code (HGB) and the typical issues involved. Participants learn how to identify and interpret the structures of corporate law. Based on examples, they learn how to prepare solutions for cases involving commercial and corporate law issues and can formulate arguments to defend the solutions.

    course content:
     Fundamentals of commercial and company law, description of the term "merchant", the company, publicity of the commercial register, merchant representation in legal transactions, contract types in the HGB (commercial purchases, commission), partnership law (BGB-Gesellschaft, OHG, KG), norms of the German civil code (BGB) and the HGB, overview of laws governing stock corporations (AG, GmbH).

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Marketingplanung (Marketing Planning)

    0170dB5.2

    learning objectives:
     Students become acquainted with and understand the fundamental elements of marketing planning and how they relate to one another, as well as the market research methods and management control systems used in planning. They also learn to apply the concepts they get to know to practical problems. They learn how to classify the tools and analytical instruments used in marketing and how they relate to marketing planning. They can then apply this knowledge to specific case studies.

    course content:
     Basic information on marketing planning, basic methods of market research, market-oriented business planning, market-oriented business unit planning, marketing-mix planning, implementation and monitoring

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / every second semester

    close
    • 10111101 Lecture
      Marketing Planning (V) (Sascha Raithel)
      Schedule: Mo 16:00-18:00 (Class starts on: 2026-04-13)
      Location: Hs 107 Hörsaal (Garystr. 21)
    • 10111102 Practice seminar
      Marketing Planning (Ü) (Paola Grisafi Gläser, Jan von Schlieben-Troschke)
      Schedule: Do 14:00-16:00, Do 16:00-18:00 (Class starts on: 2026-04-16)
      Location: Hs 104 Hörsaal (Garystr. 21)

  • Academic Approaches and Methods in Marketing

    0170dB5.4

    learning objectives:
     Students learn about current research in business administration in the field of “marketing.” They also learn how to interpret and assess the research critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     The critical appraisal of research results requires that seminar participants have already been made familiar with the most significant basics of scientific/academic work. The following are some prominent aspects of the module’s content: Theory and rationale for selecting a specific theory; the relationship between theory and empiricism; ways of collecting and analyzing data (qualitative and quantitative); scientific argumentation and documentation; planning a research project.

    teaching methods / hours of attendance (contact hours per week) / forms of active participation
     Seminar / 3 SWS / Teilnahme erforderlich

    module assessment:
     Seminararbeit (ca. 10 bis 15 Seiten) mit Präsentation und Aussprache (insgesamt ca. 30 Minuten)

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Makroökonomie (Macroeconomics)

    0171cB1.8

    learning objectives:
     Students build on the knowledge they gained in the introduction to macroeconomics and take their qualifications in the area of macroeconomics to a deeper level. They learn to apply their understanding of theoretical and empirical methods to concrete economic policy issues. A significant additional skill that the students gain is the ability to create theoretical models that take into account important international relationships. Students improve their analytical skills and learn to produce descriptive models that are more realistic as well as explain new interaction effects.

    course content:
     Study of the necessity and effectiveness of state intervention in fiscal and monetary policy for example in order to combat unemployment and inflation; discussion of different assumptions about how private economic subjects form expectations; study of macroeconomic relationships in the open economy; foreign exchange market; determinants of exchange rates.

    language of instruction:
     German/English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10103001 Lecture
      Macroeconomics (V) (Britta Gehrke)
      Schedule: Mi 16:00-18:00 (Class starts on: 2026-04-15)
      Location: Hs 105 Hörsaal (Garystr. 21)
    • 10103026 Methods Tutorial
      Macroeconomics (Ü) (Paul Brems, Jelle Matschinski)
      Schedule: Mo 16:00-18:00 (Class starts on: 2026-04-13)
      Location: Hs 105 Hörsaal (Garystr. 21)

  • Informationsmanagement (Information Management)

    0170dB6.2

    learning objectives:
     Students gain knowledge and skills regarding the design and use of modern information and communication systems as well as the possible uses of application systems. They learn how to choose from the appropriate design approaches and the information management strategies that they been taught for a specific problem, apply them towards a solution, and reflect on the results.

    course content:
     The scope of information management extends to all areas of leadership responsibilities in a company with respect to the media-supported information and communications systems used therein. As a management task, it is intended to support efficient and effective information processing in a targeted manner. The module includes an explanation of the main goals and responsibilities of information management, an examination of suitable methods of operational and strategic information management, as well as a look at computer-based information and communication systems as objects of design. Building on this, students will deal with current topics such as business process management, information and knowledge management in Enterprise 2.0 and IT consulting.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10111708 Advanced Lecture Course
      Information Management (V) (Martin Gersch)
      Schedule: Di 14:00-16:00 (Class starts on: 2026-04-14)
      Location: Hs 104 Hörsaal (Garystr. 21)
    • 10111702 Practice seminar
      Information Management (S) (Nina Sophie Schlömer)
      Schedule: Di 16:00-18:00 (Class starts on: 2026-04-14)
      Location: Hs 104 Hörsaal (Garystr. 21)

  • Systementwicklung (Development of Information Systems)

    0170dB6.3

    learning objectives:
     Students learn how to analyze user requirements for an IT user system and can transfer them into a specifications sheet. They learn how to draft a suitable system through teamwork based on a specifications sheet and how to implement it using a development system in a software system. Students become familiar with modern development methods and tools.

    course content:
     The lecture covers the basic techniques of object-oriented programming, which are dealt with in more detail in the accompanying tutorial through small programming tasks. Students additionally work on the basic concepts and theories of software technology, specifically object-oriented programming, classes, objects, and modularization. Subsequently, the module deals with fundamental aspects of how application systems are developed systematically, for example, phase schemes, prototyping, methods of identifying and documenting systems and processes, system design, object design, as well as IT project management tools and related software technology issues. An accompanying computer-based seminar gives students the opportunity to work on a project in small groups creating an application system. The individual groups are responsible for implementing the software modules established in the system design and combining them to form a complete system. Module integration is the main focus here, but it is considered within the context of changing technological developments.

    language of instruction:
     German

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Academic Approaches and Methods in Business Information Systems

    0170dB6.6

    learning objectives:
     Students learn about current research in business administration in the field of “business information systems.” They also learn how to interpret and assess the research critically. This prepares them to complete a Bachelor’s thesis in this area of specialization, especially in terms of content and method.

    course content:
     Reviewing the research literature, formal components of a scientific paper, project planning including topic search, work methods for scientific papers based on a logical-deductive, analytical, or empirical approach, justifying choices for a specific research design, the relationship between theory and empirics, presentation and critical appraisal of selected research results.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Academic Approaches and Methods in Managerial Accounting

    0170dB7.10

    Qualifikationsziele:
     Die Studierenden kennen ausgewählte Methoden der betriebswirtschaftlichen Forschung im Vertiefungsgebiet „Controlling“ und können deren Einsatzmöglichkeiten beurteilen. Zu ausgewählten Fragestellungen können die Studierenden die relevanten Probleme identifizieren, analysieren und bewerten. Die Studierendenkönnen sich selbstständig neues Wissen und Können aneignen. Die gewonnenen Ergebnisse werden angemessen schriftlich dargelegt und in einer Präsentation verteidigt. Sie sind formal und methodisch auf die Erstellung einer Bachelorarbeit in den zuvor genannten Bereichen vorbereitet.

    Inhalte:
     Behandelt werden ausgewählte Themengebiete aus dem Bereich Unternehmensrechnung und Controlling (z. B. Anreiz- und Steuerungsprobleme bei Unternehmen, Geschäftsbereichen und Mitarbeitern). Literaturrecherche, formale Erstellung einer wissenschaftlichen Arbeit, Planung des Projektes einschließlich Themensuche, Methodik der Bearbeitung bei Erstellung einer logisch-deduktiv, analytisch oder empirisch angelegten wissenschaftlichen Arbeit, Begründung für die Wahl eines bestimmten Forschungsdesigns, Verhältnis von Theorie und Empirie, Darstellung von ausgewählten Forschungsergebnissen nebst kritischer Würdigung.

    Veranstaltungssprache
     Deutsch/Englisch

    Arbeitszeitaufwand
     180 Stunden (6 LP)

    Dauer des Moduls / Häufigkeit des Angebots
    ein Semester / unregelmäßig

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  • Special Topics in Managerial Accounting

    0170dB7.2

    learning objectives:
     Students learn about the research methods of the subject preferably from a theoretical and/or methodical perspective with regard to selected topics from the subdisciplines of corporate accounting and/or controlling . They learn how to rigorously work out problems of medium complexity and provide rationale for their decisions. They learn to formulate the reasoning behind their results and critically appraise them.

    course content:
     The module covers special topics from the fields of managerial accounting and controlling. In addition, current issues discussed in relevant scientific publications will be discussed along with typical problems that arise.

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close

  • Sampling Methods

    0171cB2.5

    learning objectives:
     Students gain an introduction into the field of survey statistics and learn the basic methods of sampling theory. They also learn about the most important sampling techniques and how to use them. In addition, they use example cases to learn how to deal with nonreponse and how to use calibration methods. In the tutorial section, students learn how statistics software can be used to draw samples, for example, from the Campus-Files from the Federal Statistical Office. They also learn the relevant methods and are thus able to assess critically the practical implementations of sampling procedures. Moreover, they learn to explain and evaluate survey data generated through polling. The module takes into consideration gender and diversity to establish conditions that make it possible for all students to participate.

    course content:
     Population and sampling probabilities, Simple random sampling, Stratified sampling, Cluster sampling, Two-stage (multi-stage) sampling, Selection schemes with unequal probabilities, Regression estimation

    language of instruction:
     German / English

    workload
     180 hours (6 ECTS)

    duration / frequency
    one semester / irregular

    close
    • 10122001 Lecture
      Machine Learning (Philipp Bach)
      Schedule: Mi 14:00-17:00 (Class starts on: 2026-04-22)
      Location: Hs 103 Hörsaal (Garystr. 21)
    • 10122026 Methods Tutorial
      Machine Learning (Philipp Bach)
      Schedule: Mi 17:00-18:00 (Class starts on: 2026-04-22)
      Location: Hs 103 Hörsaal (Garystr. 21)

  • Modules w/o courses in this semester

    23 Modules
    • Entscheidungstheorie (Decision Theory) 0170dB7.5
    • Academic Approaches and Methods in Finance, Accounting, and Taxation 0170dB7.9
    • Schließende Statistik (Inferential Statistics) 0171cA1.6
    • Determination of Taxable Income and Taxation of Different Legal Structures 0170dB10.2
    • Staat und Allokation (Government and Allocation) 0171cB3.8
    • Unternehmenskooperation (Business Cooperation) 0170dB1.1
    • Fundamentals of Innovation Management 0170dB2.3
    • International Management (International Management) 0170dB1.3
    • Net Economy - International Business Case Study 0170dB6.4
    • Business Information Systems: Selected Topics 0170dB6.5
    • International and National Corporate Disclosure 0170dB7.4
    • Applied Topics in Accounting and Auditing 0170dB9.4
    • Wirtschaftspolitik (Economic Policy) 0171cB3.10
    • Öffentliches Recht (Public Law) 0171cA1.11
    • Arbeitsrecht (Labor Law) 0171cB3.3
    • Business- und Dienstleistungsmarketing (Business and Service Marketing) 0170dB5.1
    • Special Topics in Business and Economics 0170dB11.6
    • Grundlagen der Makroökonomie (Fundamentals of Macroeconomics) 0171cA1.3
    • Mikroökonomie (Microeconomics) 0171cB1.7
    • Applied Topics in Managerial Accounting 0170dB7.3
    • Einführung in die Ökonometrie (Introduction to Econometrics) 0171cB2.1
    • Statistische Modellierung (Statistical Modeling) 0171cB2.2
    • Introduction to Time-Series Analysis 0171cB2.3
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