Accounting

This course covers the necessary research avenues to understand financial accounting in a digital age. It introduces and combines key-concepts and related technologies such as Blockchains, Cloud Computing, SaaS and Data Analytics for the accounting profession from a non-technical perspective.

Based on real-world examples and applications of these concepts, for example in Governance 3.0, Decision Support Systems, Non-Financial Reporting, Risk Assessment, Cyber-Crime Prevention, and Fin-Techs - we will look at the nucleus of the forthcoming changes for vocational fields such as Auditing and Reporting.

For this, will use the Harvard Case-Study method and inverted-classroom principles together with short recorded video inputs of experts from academia and practice, as well as top-current insights on the digital opportunities and threats amongst from the Big Four auditing and advisory companies for discussions.

The aim of this course is to provide students with a thorough understanding of both long-established and newly emerging techniques for management accounting. The focus will be on issues concerning decision making, budgeting, divisional performance measurement,  and the balanced scorecard.