Masterseminar “Selected Problems in Management Accounting Research“ (ROH1_W24)
This course is organized jointly with Deloitte and introduces students to academic literature on management accounting research. In particular, the seminar focuses on the role of ESG and transfer pricing. Uncertain expectations of regulators, stake- and shareholders have introduced firms to novel challenges. In this course, we will explore how sustainability can be measured and allocated to products and services, how ESG affects intellectual property of firms, or how ESG expenses affect transfer prices and are allocated within firms. Furthermore, we will explore how firms differ in their reporting of ESG and the relevance of ESG in executive compensation. The different topics will be addresses empirically, either based on case studies or on publicly available data. Upon completion of the course, students will have a solid understanding of the principles and practices of sustainability reporting and management, challenges w.r.t. transfer pricing and be equipped to analyze and understand current research and developments.
Further information on the seminar can be found here.
Formal requirements are provided in the chair's Guidelines on Academic Writing.