602.366 (16S) CSU 4: Controllinganwendung: Behavioral Accounting

Sommersemester 2016

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Erster Termin der LV
09.06.2016 09:00 - 18:00 S.0.05 On Campus
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Überblick

Lehrende/r
LV-Titel englisch CSU 4: Behavioral Accounting
LV-Art Kurs (prüfungsimmanente LV )
Semesterstunde/n 2.0
ECTS-Anrechnungspunkte 4.0
Anmeldungen 7 (40 max.)
Organisationseinheit
Unterrichtssprache Englisch
LV-Beginn 09.06.2016

Zeit und Ort

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LV-Beschreibung

Inhalt/e

This is a course that is as much about psychology as it is accounting. It explores a number of different areas where the principles of psychology interact with accounting. In academia, this research area is known as “Behavioral Accounting”. We will be investigating the impact of psychology principles on judgment and decision-making, generational behavior, management controls, budgeting, ethics, culture, and even sports franchise accounting. Only a basic understanding of accounting is necessary for successful completion of this course. This is the fourth time I will be teaching this course at the University of Klagenfurt. Previous courses have been met with great positivity on behalf of the students in Klagenfurt. Your GRADE will be determined on class participation, a number of in-class exercises, and performance in a group presentation on the last day of class. Additionally, the class will provide you a great opportunity to practice and improve your conversational English. Further details are presented below.

Themen

  • Introduction to Behavioral Accounting
  • Monopoly game and introduction to U.S. Generally Accepted Accounting Principles (GAAP) Classroom exercise
  • Human Resource Accounting (How to account for human beings in financial recording which is necessary for sports franchises) Classroom exercise
  • Judgment and Decision-Making (Part 1)
  • Behavioral Accounting Across Generations
  • Bias and Impression Formation
  • Behavioral Accounting and Management Controls
  • Behavioral impact of cultural differences in workplace
  • Ethical implications of U.S. vs. EUROPEAN differences in culture
  • Group presentations of judgment and decision bias implications

Inhalt/e

This is a course that is as much about psychology as it is accounting. It explores a number of different areas where the principles of psychology interact with accounting. In academia, this research area is known as “Behavioral Accounting”. We will be investigating the impact of psychology principles on judgment and decision-making, generational behavior, management controls, budgeting, ethics, culture, and even sports franchise accounting. Only a basic understanding of accounting is necessary for successful completion of this course. This is the fourth time I will be teaching this course at the University of Klagenfurt. Previous courses have been met with great positivity on behalf of the students in Klagenfurt. Your GRADE will be determined on class participation, a number of in-class exercises, and performance in a group presentation on the last day of class. Additionally, the class will provide you a great opportunity to practice and improve your conversational English. Further details are presented below.

Themen

  • Introduction to Behavioral Accounting
  • Monopoly game and introduction to U.S. Generally Accepted Accounting Principles (GAAP) Classroom exercise
  • Human Resource Accounting (How to account for human beings in financial recording which is necessary for sports franchises) Classroom exercise
  • Judgment and Decision-Making (Part 1)
  • Behavioral Accounting Across Generations
  • Bias and Impression Formation
  • Behavioral Accounting and Management Controls
  • Behavioral impact of cultural differences in workplace
  • Ethical implications of U.S. vs. EUROPEAN differences in culture
  • Group presentations of judgment and decision bias implications

Prüfungsinformationen

Im Fall von online durchgeführten Prüfungen sind die Standards zu beachten, die die technischen Geräte der Studierenden erfüllen müssen, um an diesen Prüfungen teilnehmen zu können.

Beurteilungsschema

Note Benotungsschema

Position im Curriculum

  • Masterstudium Angewandte Betriebswirtschaft (SKZ: 918, Version: 12W.4)
    • Fach: Controlling & Strategische Unternehmensführung (Wahlfach)
      • Controllinganwendung ( 2.0h KS / 4.0 ECTS)
        • 602.366 CSU 4: Controllinganwendung: Behavioral Accounting (2.0h KS / 4.0 ECTS)
  • Masterstudium Informationsmanagement (SKZ: 922, Version: 13W.2)
    • Fach: Controlling & Strategische Unternehmensführung (Wahlfach)
      • 5.1.4 Controllinganwendung ( 2.0h KS / 4.0 ECTS)
        • 602.366 CSU 4: Controllinganwendung: Behavioral Accounting (2.0h KS / 4.0 ECTS)

Gleichwertige Lehrveranstaltungen im Sinne der Prüfungsantrittszählung

Wintersemester 2019/20
  • 602.366 KS SBWL Controlling und Strategische Unternehmensführung III: Projektcontrolling (CSU4) (2.0h / 4.0ECTS)
Wintersemester 2018/19
  • 602.366 KS CSU 4: Controllinganwendung: Projektcontrolling (SBWL III) (2.0h / 4.0ECTS)
Wintersemester 2017/18
  • 602.366 KS CSU 4: Controllinganwendung: Projektcontrolling (2.0h / 4.0ECTS)
Wintersemester 2016/17
  • 602.366 KS CSU 4: Controllinganwendung: Projektcontrolling (2.0h / 4.0ECTS)
Wintersemester 2015/16
  • 602.366 KS CSU 4: Controllinganwendung: Projektcontrolling (2.0h / 4.0ECTS)
Wintersemester 2014/15
  • 602.366 KU CSU 4: Controllinganwendung: Projektcontrolling (2.0h / 4.0ECTS)
  • 602.367 KU CSU 4: Controllinganwendung: Projektcontrolling (2.0h / 4.0ECTS)
Sommersemester 2013
  • 602.364 PS CSU 4: Controllinganwendung: Controlling mit dem PC (2.0h / 3.0ECTS)