Empirical Management Accounting of Sustainability Aspects


Content and learning objectives

In the course "Empirical Management Accounting of Sustainability Aspects", students will learn how to research literature and statistically analyze data at a scientific level using an innovative teaching approach and a given research question. The means of statistical analysis of a given data set under a given research question will be developed in a flipped-classroom format. After a brief outlining of the relevant topics in statistics in the plenary session, students will acquire the necessary knowledge within a two-week self-study period using given literature references, links to instructional videos, and independently researched materials. In addition, students will empirically apply the theoretical knowledge acquired: Students will independently evaluate a data set - provided in accordance with the given research question - by means of adequate statistical constructs and learn to interpret the results in an economic way. The results are formulated in the form of a concept paper (paper with individual performance components) and presented by the respective student group in the context of block sessions.

The following main topics will be dealt with in the course:

  • Literature research and preparation
  • Statistical analysis of already collected data

General Information

  • Required prior knowledge: The contents of the course "Managerial Accounting and Bookkeeping" and basic knowledge of statistical data analysis are recommended.
  • Frequency: irregular, summer semester
  • Scope of the course: Block course
  • Teaching language: German and English
  • The examination consists of a written paper and two presentations.
  • Lecturer: H. Ketteniß