Tax Management

Brief repetition of the principles as well as their significance and relevance in daily practice for public accounting firms and accounting staff. Presentation of special problems on the basis of current problems in practice and Case Law as well as science.

• Students acquire all the skills and knowledge necessary to recognise even unusual (special) problems in the field of Commercial and Fiscal Criminal Law and to be able to assess them in accordance with the law. This not only involves mastering the basics and knowledge of the structure and procedures, but also all the knowledge required to solve unusual problems and, if necessary, to recognise them in advance.

Lecture, discussions, self-study

Continuous assessment: The assessment of performance is based either on a written examination or the contribution to a group work (presentation of a special topic taking into account the practical problems involved, literature and judicature).

In-depth treatment of selected special areas with special consideration of practical problems and relevant jurisdiction (FFC, AC, CC):

Statutory innovations and developments

Tax law liabilities (§§ 9 ff, 80 ff BAO)

Movable system between tax authorities and tax payers in the collection of taxes (§§ 114 ff, 118, 119 ff, 143 ff, 161 ff, 184 BAO)

Statute of limitations (§§ 207 ff BAO)

Breaches of the statute of limitations (§§ 293 ff BAO)

Various special problems (reasons for notices, time limits, notifications, appeal procedures, etc.)

• Graduates - acquire in-depth knowledge of Tax Procedural Law

• - acquire basic knowledge of Non-profit Law

• - are able to apply these within the scope of their activities in a self-responsible and solution-oriented manner and to communicate them to others

• - independently analyse, compare and solve questions of Tax Procedural Law

Lecture, group work, self-study

Continuous assessment: Final exam

• Basics of Labour Law
• Basics of Social Security Law
• Basics of Wage Tax
• Basics of International Tax Law

• Graduates - know the structure of the legal system, the basic principles of Social Security, the basic principles of Wage Tax Law and the basic principles of International Tax Law in the context of payroll accounting

• - are able to recognise, name and analyse the differentiating characteristics of employment contract - real employment contract - contract for work and services

• - know the conditions of eligibility for deductions

• - present the essential remunerations in kind

• - to name, differentiate and explain income-production expenses - special personal deductions - extraordinary personal expenses

• - outline the treatment of special payments, dirty-work, aggravation and danger allowances

• - can create simple internal and external payroll accounting

• - can prepare simple calculations of travel expense reimbursements

• - are able to evaluate and analyse given facts independently

• - can independently prepare and present tax-related topics

• Lecture
• Discussion
• Joint development of internal and external payroll accounting

Continuous assessment: Written exam

Written preparation of a group work

Presentation of the group work

• Corporations from a business management perspective
• Introduction to Tax Accounting Law
• Group taxation
• Private foundation

• Graduates - have in-depth business management knowledge in selected areas of National Tax Law

• - are able to apply them independently and autonomously

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, group work, self-study

Final exam: Final exam

• Methods of short-term corporate management
• Integrated corporate budget (preparation of an integrated budget consisting of performance budget, finance plan and budgeted balance sheet and effects of business transactions on the budget)
• Ratios in corporate management, condensation of ratios into ratio systems
• Possibility of influencing internal and external company ratings
• Balanced scorecard as an instrument for short- and long-term corporate management
• Methodical linking of short- and long-term target figures in the company accounts using the concept of value-based management
• Selected sets of accounts for value-based management (cash flow-based and residual profit-based ratios)
• Alternative concepts for short-term corporate management (Beyond Budgeting)
• Concept of sustainable corporate management and strategies for implementing sustainability in corporate management and reporting

• Graduates - develop an understanding of the methods for the short- and long-term management of a company

• - draw up an integrated corporate budget, consisting of a performance budget, finance plan and budgeted balance sheet; assess the effects of complex business transactions on the accounts of the integrated corporate budget

• - develop an understanding of the methodical linking of short- and long-term target figures in corporate accounting

• - evaluate different ratio systems in corporate management

• - are proficient in cash flow and profit-based methods of value-oriented corporate management

• - bring together the criticism of methods of corporate management and alternative concepts of corporate governance

• - develop an understanding of sustainable management and have knowledge of the tasks/challenges for controlling and reporting for the implementation of sustainable management

The topics are worked out and presented in group work. Each presentation is followed by a critical discussion. Connections are established. At the end of the course, the students write a seminar paper according to scientific criteria.

Continuous assessment: Seminar work (in small groups) and presentation of the results

• In-depth study of valuation methods according to IFRS
• Application of valuation methods to selected assets, capital items and business transactions

• Graduates - know differences in the valuation according to the Austrian Commercial Code (UBG) and IFRS

• - understand the valuation methods mainly applied in IFRS

• - can independently use the additional regulations developed by the IASB for open questions

• - value selected assets

• - critically examine the IFRS regulations

• Individual deepening in self-study in preparation for the course and repetition of necessary, already completed competences in the field of accounting and group accounting
• Lecture of the theoretical basics on the basis of selected standards
• Building on the theory, joint development of practice-relevant examples in the group
• Consolidation of knowledge by completing a final test

Continuous assessment: Pretest 30%, participation 20%, final test 50%

Preparation of the tax and accounting effects of selected facts and transactions and their presentation in annual financial statements according to the Austrian Commercial Code (UGB)

Case studies on partnerships and real estate (1 unit)

• Determination of profit of partnerships/partnerships
• Differences in transactions between the company and the partner (capital contribution, etc.)) in the case of partnerships and corporations
• Disposal issues in the case of partnerships
• Property taxation of natural persons and in connection with partnerships

Case studies on reorganisations (2 units)

• Merger (1/2 reorganisation unit)
• Contribution (2/2 reorganisation unit)
• Division (2/2 reorganisation unit)
• Tax division (2/2 reorganisation unit)

• Graduates - have in-depth knowledge in areas of national accounting and the tax treatment of cross-cutting issues

• - can independently and autonomously apply the in-depth knowledge to comprehensive issues and develop solutions for accounting in accordance with the Austrian Commercial Code (UGB), taking into account the tax law principles, tax theory and the assessment of the tax effects of various alternative courses of action

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Integrated course; development of the in-depth knowledge and the approach to the elaboration/solution of comprehensive issues on the basis of the joint elaboration of concrete case studies and the production of the approach to comparable issues in practice; self-study and debriefing of issues not covered in the course although included in the script

Final exam: Final exam

• Special questions of profit and income determination
• Special questions of assessment
• Profit determination and assessment of joint ventures
• Special issues of withholding taxes (KESt/ImmoESt)
• International aspects

• Graduates - have in-depth knowledge of National Income Tax Law and the related European Union and Constitutional Law

• - recognise complex Income Tax issues and independently and problem-orientedly prepare analyses and solution approaches

• - are able to communicate this knowledge to others in an efficient way in the course of their work

Lecture, group work, self-study

Continuous assessment: Written examination at the end of the course and ongoing participation

• Group taxation
• Personal tax liability
• Investment income exemption
• Additional taxation
• Hybrid structures
• Concealed distribution
• Non-deductible expenses
• Current developments in legislation and jurisdiction

• Graduates - have in-depth knowledge of Corporate Tax Law

• - are able to apply these within the scope of their work in a self-responsible and solution-oriented manner and to communicate them to others

• The deepening of the knowledge takes place in selected areas of Corporate Tax Law (including group taxation, exemption from investment income and supplementary taxation) with special consideration of International Tax Law and European Union Law and their development

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, group work, self-study

Final exam: Final exam

• The functioning of models and their significance in the financial sector
• Investment decisions based on static models
• Investment decisions based on dynamic models
• Detailed treatment of the net present value method (relationship between total model/partial model)
• Investment decisions taking uncertainty into account

• Graduates - have knowledge in relevant areas of valuation, financial and investment accounting and

• - are able to apply them independently to situations

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, group work, self-study

Final exam: Final exam

• Prerequisites for the granting of tax benefits in accordance with §§ 34 ff BAO
• Activities of charitable organisations
• VAT treatment of non-profit organisations
• Income tax treatment of the income of non-profit organisations
• Prerequisites for obtaining the donation benefit in accordance with § 4a, 4b and 4c EStG

• Graduates - acquire basic knowledge of Non-profit Law

• - are able to apply it within the scope of their activities in a solution-oriented manner autonomously

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Presentation of the legal situation with practical examples and possibility for discussion

Final exam: Final exam

Tax Law case studies

• Graduates - analyse the current practice-relevant Tax Law Case Law of the Administrative Court of Justice

• - know and understand current judicature and can pass on this knowledge

• - can read and analyse decisions of the Administrative Court of Justice

• - can apply theoretical knowledge from other courses to cases

• - know important recent decisions of the Administrative Court of Justice

• - abstract the statements made in these decisions and apply them to specific cases

• - are familiar with the main lines of Case Law in the field of Tax (Procedural) Law

Case-oriented learning; group discussions; analysis, argumentation

Final exam: written examination on the discussed case groups

Basics of Real Estate Transfer Tax

• Selected elements of the Law on Fees
• Basics of the Standard Consumption Tax
• Basics of Insurance Tax
• Basics of the Law on Motor Vehicle Tax
• Basics of energy taxation including the energy tax refund
• Basics of Excise Taxes (Mineral Oil Tax, Tobacco Tax, Alcohol Tax, Beer Tax, Sparkling Wine Tax)
• Relevant procedural issues

• Graduates - have knowledge of the basics and selected special questions of the Law on Fees, Real Estate Transfer Tax, Standard Consumption Tax, Insurance Tax, Motor Vehicle Tax, Energy Taxes and Excise Taxes

• - can explain them

Integrated course

Final exam: Final exam

• Classification of investments as interests in subsidiaries, associated companies or joint ventures or as other investments.
• Full consolidation
• Capital consolidation
  • Debt consolidation
  • Expense and income consolidation
  • Elimination of interim results
• Equity consolidation

• Graduates - have in-depth knowledge in the field of international consolidation

• - are able to perform the consolidation for consolidated financial statements

• - can independently and autonomously apply the in-depth knowledge to practical cases and develop solutions for handling consolidation issues

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Integrated course; development of the topic in the form of practical case studies

Final exam: Final exam

The course deals with the following topics:

• General introduction to the basic concepts of IT security

                 - Software security

                 - Network security

                 - Security management

• Technical and organisational challenges in the company
  • GDPR
  • Employees Awareness
  • Basics BSI basic protection
  • Social engineering
• Cyber security in practice
  • Fake incoming invoices
  • CEO Fraud
• Cyber crime as an industry

• Graduates - can identify the technical and organisational basics of data security and data protection in companies and classify and evaluate current threats in dialogue with IT security managers in the company

• - are familiar with the technical and organisational principles of data security and data protection in companies and can name them

• - can classify and evaluate current threat situations in dialogue with IT security managers in the company

Lecture, discussion, self-study

Continuous assessment: Will be announced during the detailed development of the course.

• Teaching of English specialist terminology on tax law topics, in particular Income Tax and VAT
• Training of English specialist terminology in a business and economic context
• English for academic purposes

• Graduates - can independently apply subject-related English skills on the basis of the technical terms taught

• - are able to systematically open up new specialist areas with the help of the acquired specialist vocabulary

• - can use English literature for academic purposes based on the preceding text analyses

• Flipped classroom
• Combined use of structure- and learner-centred teaching methods
• Subject-related role-plays, group work and dialogues
• Use of audiovisual media
• Teaching of technical vocabulary in contextualised form using authentic materials
• Supplementary e-learning for repetition and consolidation

Continuous assessment: Practical exercises

Written test at the end of the semester

Assignments (written, oral, audiovisual)

• Special issues of profit and income determination
• Special issues of assessment
• Profit determination and assessment of joint ventures
• Special issues of withholding taxes (KESt/ImmoESt )
• International aspects

• Graduates - have in-depth knowledge of National Income Tax Law and the related European Union and Constitutional Law

• - can recognise complex Income Tax issues, process them independently and prepare problem-oriented analyses and solution approaches

• - are able to communicate this knowledge effectively to others in the course of their work

Lecture, group work, self-study

Continuous assessment: Analysis and presentation of given topics

Written examination at the end of the course

• Basics of business valuation
• Individual valuation procedures
• Overall valuation procedures
• by means of practical exercises
  • Income value procedure
  • DCF procedure
  • Substance value and liquidation procedure
  • CAPM

• Graduates - have basic knowledge of the heterogeneous objectives of business valuation and are able to reflect these

• - know different methods and concepts of business valuation

• - can apply selected business valuation methods

• - are able to interpret, analyse and critically question the results of calculations within the framework of company valuation

• - have knowledge and experience of solution-oriented behaviour in conflict situations

• Individual consolidation in self-study in preparation for the course and repetition of necessary, already completed competences
• Lecture on the theoretical basics
• Building on the theory, joint development of practice-relevant examples in the group
• Deepening and independent application of the acquired competences on the basis of a comprehensive, individual homework

Continuous assessment: participation: 40%, final exam: 60%

Tax Law case studies related to European Union Law

• Graduates - can analyse decisions of the European supreme courts

• - can filter essential statements from the decisions of the European supreme courts

• - can abstract the statements made in these decisions and apply them to specific cases

• - know the main lines of the judiciary for Tax (Procedural) Law

• - can pass on this "understanding" (the acquired knowledge)

Case-oriented learning; group discussions; analysis, presentation, argumentation

Continuous assessment: Short presentations followed by a technical discussion and concluding short test

Tax Law case studies with reference to Constitutional Law

• Graduates - analyse decisions of the national supreme courts

• - filter the essential (core) statements from these decisions

• - abstract the statements made in these decisions and apply them to specific cases

• - recognise, present and discuss essential lines of the judiciary for Tax (Procedural) Law

Case-oriented learning; group discussions; analysis, presentation, argumentation

Continuous assessment: Short presentations followed by a technical discussion and final short test

• General Company Law
• In-depth treatment of partnerships (UGB) including silent partnership and corporations (AktG, GmbHG)
• Financial constitution of the corporation (capital maintenance and prohibition of return of contributions), capital measures, merger, conversion, splitting, contribution, merger
• International aspects

• Graduates have a sound knowledge of Business and Company Law with a focus on Company Law and with particular emphasis on company reorganisations.

Lecture, group work, self-study

Final exam: Final test

• Uniform definition of land under EU Law
• Hobby activity
• Delivery and other services in connection with land
  • Deferral
  • Delivery of work
• Land services
• Self-supply and exchange-like sales
• Base of assessment
• Tax exemption for the supply of land
• Tax exemption in case of rental and leasing of real estate
• Waiver of tax exemption
• Restriction of the possibility of waiver
• Reduced tax rate 10%
  • Overview
  • Lettings for residential purposes
  • Additional services
  • Services of home ownership
  • Accommodation
• Special cases
• Issuing of invoices
• Input tax deduction
  • Input tax deduction in case of actual taxation
  • Assignment to the company
  • Input tax exclusions
  • Input tax distribution
• Input tax adjustment
• VAT transmission for self-supplies
• Duty to retain records
• Due Diligence VAT Regulation
• Reverse Charge
  • Services provided by foreign companies
  • Construction services

• Graduates - have in-depth knowledge of the existing VAT regulations in connection with real estate and are able to apply these legal provisions to specific situations

• - know the most important VAT problem areas in daily practice in connection with real estate

• - are able to investigate complex problems independently and to work out well-founded solutions by naming the relevant legal regulations

• - are able to analyse facts and circumstances with regard to the existence and application of VAT option possibilities and present application proposals on the basis of comprehensible parameters

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, solving cases

Final exam: Written examination

• Scientific research in national and international databases and libraries
• Scientific texts and parameters for their publication

• Graduates - are familiar with relevant scientific research methods and are able to select and apply them in the context of scientific work in a situation-related manner

• - are capable of writing research papers on problems of practical relevance, taking into account relevant research results

• - contribute to the further development of the discipline through subject-specific scientific publications and lectures

Lecture, group work, self-study

Continuous assessment: Course-immanent examination type

• Discussion of legal methodology & repetition of legal quotations
• Style criticism using examples from law, judicature and literature

• Graduates - are capable of writing research papers on problems of practical relevance, taking into account relevant research results

• - contribute to the further development of the discipline through subject-specific scientific publications and lectures

Lecture, group work, self-study

Continuous assessment: Course-immanent examination type

Against the background of digital transformation processes, the course deals with the following topics:

• Leadership of employees in times of virtual teams
• Ethics and responsibility
• Communication
• Agile management - role/function above the person?
• Talent management
• Management v. leadership
• Roles and responsibilities in digitization: a matter for the boss?

• Graduates - can name management approaches and their methods

• - can name and explain the new demands on managers and executive staff in the digital age

• - can understand new role models in the area of tax and accounting and implement them in their own company

• - are able to describe the roles responsible for strategy development in the field of digitization within the company

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, literature study, discussion, practical application in self-study

Continuous assessment: Will be announced during the detailed development of the course.

The course deals with the following topics:

• Legal framework conditions e-government
• Digital signature
• E-invoice
• Business service portal (USP)
• Practical application of current tools including outlook (e.g. Finanzonline, MeineSV, etc.)
• Illustration of current application examples
• Digital archiving (retention periods, etc.)

• Graduates - are able to name current e-government applications

• - recognise acceleration potentials of digital application processes

Lecture, literature study, discussion, self-study

Continuous assessment: Will be announced during the detailed development of the course.

The course deals with the following topics:

Application possibilities of the AMADEUS/ORBIS data base

• Quantitative searches
• Qualitative searches
• Ratios
• Benchmarking, interquartile ranges
• Application limits

Application possibilities and limits of international (licence) data bases (RoyaltyStat or U.S. Securities and Exchange Commission)

• www.sec.gov
• www.royaltystat.com
• Searches in the European legal data base EUR-LexS
• Searches in European economic and media data bases

• Graduates - know the application possibilities of international data bases and are able to use them specifically in business accounting

• - can carry out quantitative and qualitative searches in international data bases

Lecture, literature study, discussion, self-study

Continuous assessment: Integrated course

• Teaching of English terminology and technical literature, with a focus on auditing and annual financial statements
• Requirements of internal and external audit units
• Code of Ethics of audit units
• Objectives and processes of internal and external audits
• Internal control systems, risk management systems and corporate governance in companies
• Digitization in taxation
• English for academic purposes (English technical literature as a basis for the master thesis)

• Graduates - can independently apply subject-related English skills on the basis of the technical terms taught

• - are able to systematically open up new specialist areas with the help of the acquired specialist vocabulary

• - can use English literature for academic purposes based on the preceding text analyses

• Flipped classroom
• Combined use of structure- and learner-centred teaching methods
• Subject-related role-plays, group work and dialogues
• Use of audiovisual media
• Teaching of technical vocabulary in contextualised form using authentic materials
• Supplementary e-learning for repetition and consolidation

Continuous assessment: Practical exercises

Written revision at the beginning of the semester

Presentations

Assignments (written, oral, audiovisual)

• OECD Model Tax Convention and OECD Model Commentary
• Major deviations from the UN Model Convention
• Practice of Double Taxation Agreements
• Multilateral instrument
• Essential OECD guidelines/reports
• Taxation of the digital economy

• Graduates - understand the essential contents and interrelationships of the treaty foundations of International Tax Law

• - can analyse significant similarities and differences between the various treaty law bases or concrete Double Taxation Treaties (DTTs)

• - are able to evaluate significant similarities and differences between the Law of Treaties and National Foreign Tax Law

• - are able to apply the acquired knowledge to specific situations in a solution-oriented and independent manner

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, group work, self-study

The course is partly held in English (OECD documents, etc.)

Continuous assessment: Course-immanent examination type

• OECD Transfer Pricing Principles
• Selection of methods, application of methods taking into account the current work on the BEPS project (Base Erosion and Profit Shifting), benchmarking
• Documentation provisions (national, OECD  master file concept)
  Profit adjustments national / international
  Dispute resolution (counter adjustments, mutual agreement procedures, arbitration procedures)
• Relocation of functions (production, distribution, services, intellectual property)
• (Digital) permanent establishments (determination and allocation of profits with special consideration of the OECD work on taxation of the digital economy)
• Conflict prevention (horizontal monitoring - accompanying control, ICAP 2.0 [International Compliance Assurance Programme], Advance Ruling)

• Graduates - have a basic knowledge of International Tax Law (DTTs, Community Law)

• - are able to use these within the scope of their work independently and in a solution-oriented manner to deal with transfer pricing problems

• - are able to research relevant academic publications and decisions of the finance courts and supreme courts in the field of transfer pricing, in particular by using the new media

• - are able to read and understand research work on issues relevant to practice and to question it critically

• - are able to interpret relevant research results and use them for specific work

• - can abstract facts, compare them with existing solutions, detect deviations and prepare logical bases for decisions

• - are able to prepare case studies with regard to the legally required documentation of transfer prices and develop the basis for a master or local file

E-learning, lecture - teaching discussion, case work and presentation in small groups

Continuous assessment: 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written test

• The work of the OECD in International Tax Law: From the adaptation of the standard on the exchange of information to the unified approach in the taxation of the digital economy
• The work of the UN Tax Committee: The reception of the OECD standards and the global significance of the institution
• The work of the EU in the field of direct taxation
• Austrian tax policy decisions

• Graduates - have a basic knowledge of International Tax Law (Foreign Tax Law, DTTs, Community Law)

• - have a basic understanding of international actors (i.e. international organisations, states, NGOs) and political processes in International Tax Law

• - have a good understanding of developments in International Tax Law over the past decade

• - are able to research and work independently on topics in International Tax Law (including various national and international sources)

• - can understand, interpret and classify publications in International Tax Law according to their significance

• - can identify and evaluate tax policy options of international actors in a global context

E-learning, lecture - teaching discussion, case work and presentation in small groups

Continuous assessment: 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written test

• Discussion of the proposed topics for master theses of students
• Formulation of a research question (operationalisation, formulation of objectives)
• Analysis of research methodological approaches (instruments)

• Graduates - are familiar with relevant scientific research methods and are able to select and apply them in the context of scientific work in a situation-related manner and are able to write research papers on issues of practical relevance, taking into account relevant research results

• - can formulate relevant research questions in a gender-appropriate manner

• - contribute to the further development of the discipline through subject-specific scientific publications and lectures

Lecture, group work, self-study

Final exam: Final exam

• Introductory and in-depth treatment of Business Reorganisation Tax Law (mergers, conversions, contributions, associations, splitting, demergers) with selected focal points
• Special areas with special consideration of practical problems and relevant case law (FFC, AC, CC)

• Graduates are able to systematically assess and classify corporate restructuring processes under Company Law in terms of Tax Law, and to develop and explain solutions.

Study of literature, lecture, group work

Continuous assessment: Permanent testing with final exam

• VAT Law of the European Union
• Current developments in VAT Law in the European Union
• Current Case Law of the European Court of Justice on VAT Law
• Basic Terms of VAT Law in English

• Graduates - know the VAT Law of the European Union as well as the VAT systems of the EU member states and are able to apply them independently in connection with the National VAT Law to economic situations

• - are familiar with the current developments in VAT Law at EU level and the current Case Law of the European Court of Justice on VAT Law, are able to interpret and apply them against the background of National Law

• - understand the basic terms of VAT Law in English

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, group work, self-study

Continuous assessment: Course-immanent examination type

The course deals with the following topics:

• Data Governance
  • Meaning and interpretation of Big Data
  • Data sources
  • Value in corporate management
  • Home tasks in the company
  • Data Lake
  • Identification of roles
• Advanced Analytics
  • Development of Machine Learning
  • Strategy (data strategy, digitization, management, etc.)
  • Application examples of Predictive Analytics, Artificial Intelligence, etc.
  • Industry 4.0

• Graduates - can explain and interpret Big Data

• - are able to assign and differentiate terms in the area of Big Data

• - can demonstrate the importance and possible applications of Big Data in the organisation

• - can derive from Big Data necessary requirements for the management of companies and design project plans

• - recognise the benefits of Advanced Analytics and are able to describe them

• - can derive recommendations for action from the application of Advanced Analytics

• - name application examples of Advanced Analytics

• - recognise and explain the importance of data governance

• - understand and describe the AI ladder

Lecture, literature study, discussion, practical application in self-study

Continuous assessment: Will be announced during the detailed development of the course.

The course deals with the following topics:

• Integration of the digital strategy into the corporate strategy
• Recognising the need for digital transformation in the organisation
• Initiating and designing digital transformation processes

• Graduates - can recognise and describe the complexity of digital transformation

• - understand the impact on people and their motivation

• - accompany change processes sustainably and control them in a targeted manner

• - recognise and explain the necessity of digital transformation processes

• - shape change in organisations

• - understand corporate culture and influence corporate culture in a targeted manner

• - explain the basics of sustainable support and the targeted management of transformation processes

• - basics of conflict management / solving conflicts in a targeted manner

• - are able to extend a corporate strategy to include digital aspects and to adapt it to necessary digital changes in the organisation

• - understand the conversion of an analogue process into digital processes and can explain them

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, discussion, self-study

Continuous assessment: Will be announced during the detailed development of the course.

The course deals with the following topics:

• Status quo of the solution approaches on the market including outlook
• Overview of current application examples
• Solution approaches for the implementation in accounting and the tax function
• Cloud Computing
  • Tax Technology Solution - mass data analysis (VAT declaration tools, etc.), Tax ICS
  • Business Intelligence
  • AI Solutions
  • Bots

• Graduates - can name the main IT tools currently available on the market to support tax, finance and accounting.

Lecture, literature study, discussion, self-study

Continuous assessment

The course deals with the following topics:

• Basics of risk management
• Corporate Governance & Compliance
• Methods and tools in risk management

• Graduates - know the meaning, terms and topics of risk management and can explain its effects

• - can derive necessary requirements for the control in the area of risk management of companies

• - are able to identify and explain requirements for organisations in the field of risk management

• - can name risk methods and tools

• - have knowledge and experience of solution-oriented behaviour in conflict situations

Lecture, literature study, discussion, practical application in self-study

Continuous assessment: Will be announced during the detailed development of the course.

Writing the Master thesis

• Graduates - are familiar with relevant scientific research methods and are able to select and apply them in the context of scientific work in a situation-related manner and are able to write research papers on problems of practical relevance, taking into account relevant research results

• - can formulate relevant research questions in a gender-appropriate manner

• - contribute to the further development of the discipline through subject-specific scientific publications and lectures

Seminar

Continuous assessment: Master thesis

Presentation of individual sections or the status of the master thesis

• Data collection and evaluation
• Guidance regarding further work
• Critical discussion and reflection of own and other's work as well as defending one's own research approach
• Scientific theoretical approaches

• Graduates - are familiar with relevant scientific research methods and are able to select and apply them in the context of scientific work in a situation-related manner and are able to write research papers on problems of practical relevance, taking into account relevant research results

• - can formulate relevant research questions in a gender-appropriate manner

• - contribute to the further development of the discipline through subject-specific scientific publications and lectures

Lecture, group work, self-study

Continuous assessment: Proposal

• In the course of the Master's examination, a final and conclusive formal and content-related examination is conducted to determine whether the graduates have achieved the programme-related learning objectives of the programme.

Module exam