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| Module code: MAIM-121 |
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4V (4 hours per week) |
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6 |
| Semester: 1 |
| Mandatory course: yes |
Language of instruction:
English |
Assessment:
[still undocumented]
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MAIM-121 (P420-0272) International Management, Master, ASPO 01.10.2012
, semester 1, mandatory course
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60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
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Recommended prerequisites (modules):
None.
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Recommended as prerequisite for:
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Module coordinator:
Prof. Dr. Jochen Pilhofer |
Lecturer:
Prof. Dr. Jochen Pilhofer
Prof. Dr. Michael Zell
[updated 05.01.2016]
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Learning outcomes:
Sub-module “Management Information Systems”:
The students
• can explain the problems related to information management for controlling and management;
• are capable of describing and developing a management reporting resp. management information system;
• are familiar with different IT solutions for management information systems and can apply them to a specific software system.
Sub-module: “IFRS”
The students
• are familiar with the conceptual and institutional principals of the International Financial Reporting Standards (IFRS);
• are capable of describing the differences between national and international accounting standards based on selected complex accounting topics (for example, intangible assets, deferred taxes, accruals, leasing, revenue and gain recognition, impairment testing etc.) and can analyze their effect on the assets, financial and profit situation of a financial statement;
• are familiar with different creative freedoms und discretionary powers in accounting and can apply them in practice-related issues depending on specific management goals.
[updated 05.01.2016]
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Module content:
Sub-module “Management Information Systems”:
• Management and information systems
• Conceptual development of management information systems (information model, process model)
• Technological implementation and current applications of management information systems
• Implementation of a case study
Sub-module “IFRS”:
• Conceptual and institutional principles of the International Financial Reporting Standards (IFRS)
• Reflection on accounting according to the regulations of the International Financial Reporting Standards (IFRS) based on selected complex accounting topics (for example, intangible assets, deferred taxes, accruals, leasing, revenue and gain recognition, impairment testing etc.) and the analysis of the differences in national accounting law
• Reflection on accounting possibilities based on practical case studies
[updated 05.01.2016]
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Teaching methods/Media:
The course combines lectures, case studies, group and individual work and requires a large amount of student participation.
[updated 05.01.2016]
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Recommended or required reading:
Sub-module “Management Information Systems”:
Chamoni, P., Gluchowski, P. (Hrsg.): Analytische Informationssysteme, Berlin u. a., current edition.
Turban, E., Sharda, R., Aronson, J.E., King, D.: Business Intelligence – A Managerial Approach, Upper Saddle River, current edition.
Zell, M.: Kosten- und Performance Management, Wiesbaden 2008.
Zell, M.: Reporting und Analyse – Informationssysteme für Management und Mitarbeiter, Saarbrücken 2011.
Sub-module “IFRS”:
Coenenberg et al.: Jahresabschluss und Jahresabschlussanalyse, Landsberg/Lech, current edition.
Pellens et al.: Internationale Rechnungslegung, Stuttgart, current edition.
Zülch/Hendler: Bilanzierung nach International Financial Reporting Standards, Weinheim, current edition.
Bragg: IFRS Made Easy. Weinheim et al., current edition.
[updated 05.01.2016]
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