wir851 - Corporate Governance and Control (Complete module description)

wir851 - Corporate Governance and Control (Complete module description)

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Module label Corporate Governance and Control
Modulkürzel wir851
Credit points 6.0 KP
Workload 180 h
Institute directory Department of Business Administration, Economics and Law (Economics)
Verwendbarkeit des Moduls
  • Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule AFT - BWL
  • Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule UF - BWL
Zuständige Personen
  • Sextroh, Christoph (module responsibility)
  • Lehrenden, Die im Modul (Prüfungsberechtigt)
Prerequisites
none
Skills to be acquired in this module
By the end of the course students should develop and understand the basic concepts, analytical techniques, instruments and systems to control sustainable corporate success. The students further identify the theoretical background of corporate governance and how corporate governance mechanisms work. Moreover, they develop an up-to-date and mainly practitioner-oriented profile of corporate governance and control systems. They are aware of a controller’s relevance as a corporate conscience and the meaning of controlling as a corporate service. In addition, students identify strategic, operational and department-specific characteristics of corporate control. They argue how to ensure the quality of data and the development of decision-making relevant information. Paper discussions further complement the students’ profile by highlighting current and special issues in the field of corporate governance and control. In summary, students link economic, methodological, and cultural aspects to their personal profile and assess whether an activity as a controller fits to their personal plan for future employment. They further strengthen their ability to develop sustainable solutions for comprehensive and specific economic issues.
Module contents
In the beginning, the course provides an overview of the historic development as well as conceptions of corporate governance and control in the literature and in practice. It further embeds the role of corporate governance and control within strategic and operational corporate management. The course is further separated in different parts to ensure students’ ability to identify and understand decision-making, coordination and monitoring aspects of corporate governance and control. As such, students analyse corporate actions via the following instruments:
• SWOT-Analysis
• Porter’s Five Forces Model
• Portfolio Analysis
• Strategic Cost Management
• Linear Programming
• Break-Even Analysis
• Value Based Management
• Ratio Analysis
• Balanced Scorecard
• Variance Analysis
Literaturempfehlungen
Fischer, T.M., Möller, K., & Schultze, W. (2015). Controlling - Grundlagen, Instrumente und Entwicklungsperspektiven (2nd Ed.). Stuttgart: Schäffer-Poeschel.
Britzelmaier, B. (2013). Controlling – Grundlagen, Praxis, Handlungsfelder. München: Pearson-Education
Links
Languages of instruction German, English
Duration (semesters) 1 Semester
Module frequency jährlich
Module capacity unlimited
Type of module je nach Studiengang Pflicht oder Wahlpflicht
Form of instruction Comment SWS Frequency Workload of compulsory attendance
Lecture 2 28
Exercises 2 28
Präsenzzeit Modul insgesamt 56 h
Examination Prüfungszeiten Type of examination
Final exam of module
at the end of the semester
1 Hausarbeit oder 1 Referat oder 1 Klausur oder 1 mündliche Prüfung oder 1 Portfolio oder 1 Projektbericht