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www.esb-business-school.de Semester: Sommersemester 2020 Prüfungsordnung: 04.06.2018 Curriculum & Syllabi Handbook International Accounting, Controlling and Taxation (MSc) - IACT

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Page 1: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

www.esb-business-school.de

Semester: Sommersemester 2020

Prüfungsordnung: 04.06.2018

Curriculum & Syllabi Handbook

International Accounting, Controlling

and Taxation (MSc) - IACT

Page 2: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 1 von 72

Inhalt

................................................................................................................................... 1

Inhalt ........................................................................................................................... 1

1. Qualifikationsprofil/ Qualification profile ......................................................... 3

2. Studienplan/ Course of Studies ....................................................................... 5

3. Curriculumsübersicht/ Curriculum Overview .................................................... 6

4. Module und Veranstaltungen/ Modules and Courses ....................................... 8

4.1. M1.1 International Business Research .................................................................................... 8

4.2. M1.2 Controlling & Finance .................................................................................................... 10

4.2.1. M1.2.1 International Controlling ............................................................................................ 11

4.2.2. M1.2.2 International Finance ................................................................................................. 13

4.3. M1.3 Accounting & Tax ........................................................................................................... 15

4.3.1. M1.3.1 International Accounting ........................................................................................... 16

4.3.2. M1.3.2 Tax Systems and Income Taxes ............................................................................... 17

4.4. M1.4 International Business Law & Strategy ....................................................................... 18

4.4.1. M1.4.1 International Business Law ....................................................................................... 19

4.4.2. M1.4.2 Strategic Management I ............................................................................................ 20

4.5. M1.5 Business Ethics ............................................................................................................... 22

4.6. M1.6 Electives Business Language I (1 out of 5) ................................................................ 24

4.6.1. M1.6.A Business English I ....................................................................................................... 24

4.6.2. M1.6.B Business French I ....................................................................................................... 27

4.6.3. M1.6.C Business Spanish I ..................................................................................................... 29

4.6.4. M1.6.D Business Chinese I ..................................................................................................... 30

4.6.5. M1.6.E Business German I...................................................................................................... 32

4.7. M2.1 International Controlling Projects................................................................................ 34

4.8. M2.2 International Financial Reporting & Auditing ............................................................ 36

4.8.1. M2.2.1 International Financial Reporting Standards and Consolidation ........................ 37

4.8.2. M2.2.2 International Auditing ................................................................................................ 38

4.9. M2.3 Tax Accounting & International Taxation ................................................................... 39

4.9.1. M2.3.1 Tax Accounting ............................................................................................................ 40

4.9.2. M2.3.2 International Taxation ................................................................................................ 40

4.10. M2.4 Applied Management Studies & Intercultural Management .................................. 42

4.10.1. M2.4.1 Strategic Management II ........................................................................................... 42

4.10.2. M2.4.2 Intercultural Management ........................................................................................ 44

Page 3: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 2 von 72

4.10.3. M2.4.3 Management Workshops .......................................................................................... 45

4.11. M2.5 Electives International Management (1 out of 4) ..................................................... 47

4.11.1. M2.5.A Consulting Projects .................................................................................................... 48

4.11.2. M2.5.B Management and Leadership .................................................................................. 49

4.11.3. M2.5.C Strategic Foresight ..................................................................................................... 52

4.11.4. M2.5.D Transformationsmanagement ................................................................................. 54

4.12. M2.6 Electives Business Language II (1 out of 5) ............................................................... 56

4.12.1. M2.6.A Business English II ...................................................................................................... 56

4.12.2. M2.6.B Business French II ...................................................................................................... 58

4.12.3. M2.6.C Business Spanish II .................................................................................................... 60

4.12.4. M2.6.D Business Chinese II .................................................................................................... 61

4.12.5. M2.6.E Business German II .................................................................................................... 63

4.13. M3.A International Business Studies .................................................................................... 65

4.14. M3.B International Internship ................................................................................................ 66

4.15. M3.C (International) Internship (Voluntary) .......................................................................... 68

4.16. M4.1 Advanced Business Simulation ................................................................................... 69

4.17. M4.2 Master Thesis.................................................................................................................. 71

Page 4: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 3 von 72

1. Qualifikationsprofil/ Qualification profile

Ziele des Studiengangs/ Aims of the program

Der Studiengang International Accounting, Controlling & Taxation vermittelt Kompetenzen, die Ab-

solventen in die Lage versetzen, in international agierenden Unternehmen tätig zu sein und darin

die internationale Geschäftstätigkeit aus der Perspektive des Finanz- und (internen und externen)

Rechnungswesens mitzugestalten auch mit der Perspektive dort Führungsverantwortung zu über-

nehmen. Zudem bereitet der Studiengang auf eine Karriere in der Wirtschaftsprüfung bzw. Steu-

erberatung vor. Hierfür erwerben die Studierenden durch ihren Studienverlauf praxisnahe be-

triebswirtschaftliche bzw. managementorientierte Fähigkeiten sowie ein global orientiertes be-

triebswirtschaftliches Denken.

Das Konzept des Studienganges besteht darin, sowohl das Wissen und die Kompetenzen eines

wirtschaftswissenschaftlichen Bachelorstudiums zu vertiefen, als auch thematische Schwer-

punkte in Rechnungslegung, Controlling und betriebswirtschaftlicher Steuerlehre zu setzen. Zu-

dem kann jeder Studierende am Ende des Studiums eine mehrmonatige internationale Erfahrung

nachweisen.

Das Curriculum ist strukturell und inhaltlich international ausgerichtet. Hierbei wird besonders auf

ein tiefgehendes Verständnis der Strategien, Konzepte und Abläufe von Unternehmen in ihrer Tä-

tigkeit im internationalen Kontext Wert gelegt.

“The master degree programme International Accounting, Controlling and Taxation is designed to

enhance and broaden graduates’ accounting, controlling and taxation competencies. They are

enabled to take up professional positions and managerial tasks in the area of finance and con-

trolling as well as in tax consulting or auditing in national and international companies or organi-

sations.

A particular qualification of graduates is their international and intercultural competence. An op-

tional international semester is destined to broaden the cross-border experience.

The programme comprises three semesters. The final semester is dedicated to the master’s the-

sis. Students individually solve a challenging real case business task in cooperation with a com-

pany.“

Abschlussgrad/ Degree title

“Master of Science” (M.Sc.)

Studiendauer/ Length of programme

Der -Studiengang umfasst eine Regelstudienzeit von 3 Semestern im Vollzeitstudium, was einem

Arbeitsumfang von 90 ECTS entspricht.

1.5 years/ 3 semesters, 90 ECTS-Credits.

Qualifikationsziele/ Learning outcomes

Der Studiengang folgt dem Ziel bzw. der „Mission“ der ESB Business School, in einem internatio-

nalen Ausbildungsumfeld Führungspersönlichkeiten zu entwickeln, die unsere globale Wirtschaft

und Gesellschaft verantwortungsvoll gestalten.

Page 5: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 4 von 72

Abgeleitet von dieser übergeordneten Zielsetzung will die ESB Business School in den einzelnen

Studienprogrammen definierte Lernergebnisse erreichen. Im Studiengang " Accounting, Control-

ling & Taxation" sind dies folgende Ziele und Lernergebnisse:

LANGUAGE PROFICIENCY INTERCULTURAL

COMPETENCE ETHICAL BEHAVIOR

DOMAIN-SPECIFIC

PROBLEM SOLVING

COMPETENCIES

LEARNING GOAL 1 LEARNING GOAL 2 LEARNING GOAL 3 LEARNING GOAL 4

IACT graduates are profi-

cient in at least one foreign

language (admission re-

quirement)

… are interculturally com-

petent

… are able to manage

complex, ethical and legal

issues expertly in their

professional field and in

wider, environmental con-

texts.

… are skilled at solving

complex problems in the

domain of accounting,

controlling and taxation

LEARNING OBJECTIVE 1 LEARNING OBJECTIVE 2 LEARNING OBJECTIVE 3 LEARNING OBJECTIVE 4

IACT graduates communi-

cate in spoken and written

word at proficiency level

(admission requirement)

… reflect upon the cul-

tural context and its com-

plexities when making de-

cisions in a global busi-

ness environment

… are reflexively aware of

ethical and legal issues in

their professional field.

They are able to critically

analyze these issues

on the basis of normative

theory or models. Further-

more, they are able to de-

velop extensive, prudent

and viable solutions that

conform to ethical behav-

ior in their professional

field and in wider,

environmental and social

contexts.

… ... analyse complex

problems and develop in-

novative and viable solu-

tions in the domain of ac-

counting, controlling and

taxation

Measure embedded in

Module M 2.4 Intercul-

tural Management, as-

sessed by way of IES

online test

Measure embedded in

Module 1.5 Business

Ethics, assessed by way

of presentation and writ-

ten exam

Measure embedded in

Module M 4.2 Thesis;

assessment by academic

supervisor

Absolventenprofil/ Qualification profile of graduates

Absolventinnen und Absolventen des Studiengangs verfügen über fundierte Kenntnisse und breit

angelegte Kompetenzen für eine Managementkarriere im Bereich Controlling und Finanzen inter-

national operierender Unternehmen sowie in internationalen Beratungsgesellschaften.

Die Qualifikationsziele des Programms sind im Einzelnen:

Unternehmensorientiertes, strukturiertes Denken, Fähigkeit zur Analyse und Beherrschung kom-

plexer Entscheidungsszenarien, Strukturierung und Management von Finanzierungsprojekten,

Analyse und Steuerung von Funktionseinheiten sowie professioneller Umgang mit Mitarbeitern

und Kunden im internationalen Bereich.

Page 6: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 5 von 72

Typische Berufsfelder sind

- Finanztechnische Begleitung des Aufbaus neuer Geschäftstätigkeiten insbesondere mit in-

ternationalem Bezug

- Rechnungswesen und Besteuerung im internationalen Umfeld

- Steuerung und Finanzierung internationaler Geschäftstätigkeiten und Funktionseinheiten

- Management in einem interkulturellen Umfeld

Absolventen des Studiengangs qualifizieren sich in diesen Berufsfeldern gleichermaßen für

eine Tätigkeit in der Industrie, im Dienstleistungsunternehmen sowie in der Beratung, sowohl

in einer selbständigen als auch in einer abhängigen Beschäftigung.

The goals of the program are in detail:

Corporate-orientation

Structured thinking

An ability to analyze and control complex decision scenarios

Structuring and management of international projects

Analysis and control of functional units

Typical occupational fields are:

Financial support for the development of new business activities, in particular with in-

ternational reference

Accounting and taxation in an international environment

Management and financing of international operations and functional units

Consulting

2. Studienplan/ Course of Studies

Für Studierende mit studiengangsbezogener

1 + 2 Vorlesungen, Seminare und Workshops in deutscher und englischer Sprache

Master-Thesis i.d.R. in Kooperation mit einem Unternehmen Unternehmen

Für Studierende ohne studiengangsbezogene

1 + 2 Vorlesungen, Seminare und Workshops in deutscher und englischer Sprache

Internationales Praxissemester oder Auslandsstudiensemester, optional auch für Studierende mit studiengangsbezoge-ner Auslandserfahrung möglich.

Master-Thesis in Kooperation mit einemUnternehmen

Page 7: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 6 von 72

3. Curriculumsübersicht/ Curriculum Overview

ECTS in Semester

Workload

Module Modules and courses 1. 2. 3. 4. SWS/ h per week

Self study

Total workload

(hrs)

Type of course

Language Assess-

ment Weight

of grade

M1.1 International Business Research 2 2 30 60 Seminar Engl. HA

(PA/RE) 2/90

M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h)

8/90

M1.2.1 International Controlling (Elective for IBD) 4 4 60 120 Seminar Deutsch CA

M1.2.2 International Finance (Elective for IBD) 4 4 60 120

Vorlesung/ Seminar

Engl. RE/KL (1h)

M1.3 Accounting & Tax 9 8 150 270 KL (4h) 9/90

M1.3.1 International Accounting (Elective for IBD) 4 4 60 120 Vorlesung Deutsch KL (2h)

M1.3.2 Tax Systems and Income Taxes 5 4 90 150 Vorlesung Deutsch KL (2h)

M1.4 International Business Law & Strategy 4 4 60 120 KL (2h) 4/90

M1.4.1 International Business Law 2 2 30 60 Vorlesung Deutsch KL (1h)

M1.4.2 Strategic Management I 2 2 30 60 Vorlesung Engl. KL (1h)

M1.5 Business Ethics 5 4 90 150 Engl. RE / KL (1) 5/90

M1.6 Elective Business Language I (1 out of 5)

2 2 30 60 CA 2/90

M1.6.A Business English I 2 2 2/90

M1.6.B Business French I 2 2 2/90

M1.6.C Business Spanish I 2 2 2/90

M1.6.D Business Chinese I 2 2 2/90

M1.6.E Business German I 2 2 2/90

Sum 1st semester 30 28 900 30/90

M2.1 International Controlling Projects 6 4 120 180

Deutsch PA / RE 6/90

M2.2 International Financial Reporting & Auditing

7 8 90 210 KL (3) 7/90

M2.2.1 International Financial Reporting Standards and Consolidation

4 4 Vorlesung

M2.2.2 International Auditing 3 4 Vorlesung

M2.3 Tax Accounting & International Taxation 4 4 60 120 KL (2) 4/90

M2.3.1 Tax Accounting 2 2 2/90

M2.3.2 International Taxation 2 2 2/90

M2.4 Applied Management Studies & Intercultural Management

6 6 90 180 PA / KL

(2) 6/90

M2.4.1 Strategic Management II 2 2 Deutsch 2/90

M2.4.2 Intercultural Management 2 2 Engl. 2/90

M2.4.3 Management Workshops 2 2 Engl./

Deutsch 2/90

M2.5 Electives International Management (1 out of 4)

5 4 90 150 5/90

M2.5.A Consulting Projects 5 4 90 150 Seminar Deutsch CA 5/90

Page 8: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 7 von 72

ECTS in Semester

Workload

Module Modules and courses 1. 2. 3. 4. SWS/ h per week

Self study

Total workload

(hrs)

Type of course

Language Assess-

ment Weight

of grade

M2.5.B Management and Leadership 5 4 90 150 Seminar Engl. CA 5/90

M2.5.C Strategic Foresight 5 4 90 150 Seminar Engl. CA 5/90

M2.5.D Transformationsmanagement 5 4 90 150 Seminar Deutsch CA 5/90

M2.6 Elective Business Language II (1 out of 5)

2 2 30 60 CA 2/90

M2.6.A Business English II 2 2 2/90

M2.6.B Business French II 2 2 2/90

M2.6.C Business Spanish II 2 2 2/90

M2.6.D Business Chinese II 2 2 2/90

M2.6.E Business German II 2 2 2/90

SUM 2nd semester 30 28 900 30/90

M3.A International Business Studies 30

900 900 Gem.

intl. HS 30/90

M3.B International Internship (compulsory for some, see StuPrO)

30

2 870 900

30/90

M15.1 Internship 28

je nach Land/ Un-

terneh-men

PB

M15.2 Internship Colloquium 2

2 30 Kolloqu. Engl.

M3.C (International) Internship (voluntary) 30

2 870 900

30/90

M15.1 Internship 28

je nach Land/ Un-

terneh-men

PB

M15.2 Internship Colloquium 2

2 30 Kolloqu. Engl.

SUM (additional) 3rd semester 30 0 / 2 870 / 900

900 30/90

M4 Letztes (3rd or 4th) semester 30 (30)

900 900

30/90

M4.1 Advanced Business Simulation 5 (5) 4 30 150 Engl. CA 5/90

M4.2 Master Thesis 25 (25)

750 750 . Engl. /

Deutsch MT 25/90

SUM Final (3rd or 4th) Semester) 30 (30) 4 900 30/90

Summe 30 30 30 (30) 2700

(3600)

Abbreviations

CA Continuous Assessment

KL Klausurarbeit in Stunden/ written exam (hrs.)

MT Master-Thesis / Master-Arbeit

PA Projektarbeit/ project work

PR Praktikum/ internship

RE Referat/ presentation

Page 9: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 8 von 72

4. Module und Veranstaltungen/ Modules and Courses

Hier finden Sie die für das jeweilige Semester gültigen Beschreibungen der Module und

einzelnen Veranstaltungen.

4.1. M1.1 International Business Research

Module-No./ Code M1.1

Semester 1. Semester

Duration of Module 1 Semester

Type of Module Compulsory / Pflicht

Frequency of Module Once per semester/1x je Semester

Admission

Requirements

None / Keine

Academic Level Master

Transferability of Mo-

dule

Eligible for foreign students with adequate command of English language.

Geeignet auch für ausländische Studenten mit englischen Sprachkennt-

nissen.

Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space. Die Eignung für andere

Studiengänge ist nach Rücksprache mit dem jeweiligen Lehrenden bei

Platzverfügbarkeit möglich.

Responsible Prof. /

Module Coordinator

Prof. Roland Heger, PhD

Building/Geb. 17, Room/Raum 119, Tel.: 07121 271 6012

[email protected]

Lecturer's Name (for

Contact Details see

ESB-Website)

Prof. Roland Heger, PhD

Building/Geb. 17, Room/Raum 119, Tel.: 07121 271 6012

[email protected]

Teaching Language English

ECTS Credits 2 ECTS

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours

2 hours per week (SWS); primarily as a teaching block during the block

week of the study program

Type of Assessment Written project report and/or presentation

Weighting of Grade 2/90

Learning Outcomes After successful completion of this subject, students should be able to an-

alyze complex problems in business development, and esp. should have

developed the following competencies.

Professional Competencies:

Students will have developed the ability and skills to analyze complex

problems, determine problem-specific analytical methods, and report

findings in a scientifically accepted reporting style. Students will be

able to apply one multivariate method, and make themselves familiar

with the other ones in order to conduct studies and respective anal-

yses, themselves.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 9 von 72

Methodological Competencies:

Students will hone their critical thinking and problem solving skills

with respect to business modeling, and the application of multivari-

ate methods. They are able to conduct secondary, and primary re-

search, and know how to cope with incomplete data, as well as how

to use secondary data and transform them into useful information.

Social Competencies:

Due to the interactive nature of the course modules, as well as via

group work, students will refine their oral and written communication,

and their team skills, being able to make positive contributions to

team / group projects.

Personal Competencies:

Students will be confident in the application of analytical methodolo-

gies, aware of the vagaries methodological design choices may intro-

duce into an analysis, and critical of the results and interpretation of

respective outcomes. They may identify conflicts of interest, and re-

solve them while being aware of project objectives.

Course-specific

contribution to AOL

learning objectives

LO 4: Students will acquire the skills to analyze, understand, and model

complex business problems. Specifically, they will know how to translate

research questions into problem classes, and which multivariate analysis

methods are most suitable for to provide answers to specific research

questions. They will also know where and how to gather the appropriate

data, as well as how to prepare data for one specific multivariate method.

Contents/ Indicative

Syllabus Methods and model building

Multivariate models

Data preparation

Exploring one multivariate technique (CA)

Mockup of CA with SPSS

Finding secondary business data

Work on group research project; topics provided by teacher, as well as

guidance how to write a professional report on research findings

Teaching and Learn-

ing Methodologies

A mixture of learning methods are applied, catering to different learning

types:

Interaktive teaching with discussions

Project work in small groups with written reporting

Individual work on project packages and data files

Miscellaneous Special emphasis on problem analysis and proper choice of methods;

Working with professional statistics software, primarily JMP from SAS;

(SPSS also possible)

Literature Joseph F. Hair, William C. Black, Barry J. Babin, Rolph E. Anderson,

Multivariate Data Analysis: A Global Perspective, 7th Edition, Pearson,

2010

Journal article about, or using, one multivariate method, e.g.

David B. Montgomery, Catherine A. Ramus, Calibrating MBA Job Pref-

erences for the 21st Century, Academy of Management Learning &

Education, Vol. 10, No. 1, 2011, pp. 9-26

Page 11: Curriculum & Syllabi Handbook · M1.1 International Business Research 2 2 30 60 Seminar Engl. HA (PA/RE) 2/90 M1.2 Controlling & Finance 8 8 120 240 CA / RE / KL (1h) 8/90 M1.2.1

Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 10 von 72

4.2. M1.2 Controlling & Finance

Modul-Nr./ Code M1.2

Semester 1. Semester

Dauer des Moduls 1 Semester

Art der Lehr-

veranstaltung Pflicht / Compulsory

Lehrveranstaltungen

des Moduls M1.2.1 International Controlling (= Elective M1.3.A for IBD)

M1.2.2 International Finance (= Elective M1.3.B for IBD)

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen Keine aus dem Master, aber Präsenz der Grundlagen aus dem Bachelor

Niveau Master

Verwendbarkeit des

Moduls Module M1.2.2: Eligible for foreign students with adequate command of

English language. Modul M1.2.2: Geeignet auch für ausländische Stu-

denten mit englischen Sprachkenntnissen.

Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space. Die Eignung für andere

Studiengänge ist nach Rücksprache mit dem jeweiligen Lehrenden bei

Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

ECTS des Moduls 8 ECTS

Qualifikationsziele

des Moduls Das Modul stellt ein gemeinsames Verständnis zu den Themen Internatio-

nales Controlling und Internationale Finanzen her. Die Studierenden wen-

den die Methoden und Instrumente des Internationalen Controlling und

der Internationalen Finanzierung problemorientiert an.

Das Modul schafft die Basis für vertiefende Studien in Internationalem

Controlling oder Internationalen Finanzen in den darauffolgenden Semes-

tern.

Art der Prüfung Continuous Assessment 50%;

Referat und einstündige Klausur 50%

Gewichtung der Note 8/90

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 11 von 72

4.2.1. M1.2.1 International Controlling

Kursnummer/ Kürzel M1.2.1 (= Elective M1.3.A for IBD)

Veranstaltungsart Pflicht

Name der/des Hoch-

schullehrer/s Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

Lehrsprache Deutsch

ECTS-Credits 4 ECTS

Gesamtworkload 120 h (60 h Präsenz, 60 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Fachliche Kompetenzen:

Die Studierenden gewinnen ein grundlegendes Verständnis der Her-

ausforderungen im Controlling in einem international tätigen Unter-

nehmen unter besonderer Berücksichtigung der Kontextfaktoren und

der Koordinationsanforderungen.

Sie verstehen die länderspezifischen Unterschiede im Controllingver-

ständnis und können damit sozial kompetent umgehen.

Die Studierenden lernen, die Methoden und Instrumente des Interna-

tionalen Controllings problemorientiert anzuwenden und verstehen

deren Grenzen sowie Herausforderungen bei der Implementierung.

Sie gewinnen Erfahrung in der Analyse, Bewertung und Interpretation

von Controlling-Informationen aus dem internationalen Umfeld.

Fachübergreifende, methodische Kompetenzen:

Die Studierenden lernen die Herausforderungen in der Nutzung und

Weiterentwicklung von Managementkonzepten und –instrumenten

im internationalen Umfeld kennen und können dieses Wissen auf an-

dere Gebiete übertragen.

Sie begreifen die Zusammenhänge und Schnittstellen unterschiedli-

cher Funktionsbereiche zur gesamthaften Steuerung von internatio-

nalen Unternehmen (Metakoordination).

Sie verstehen den Zusammenhang von Führung und Steuerung im in-

ternationalen Kontext.

Soziale Kompetenzen, Schlüsselkompetenzen:

Die Studierenden reflektieren die verschiedenen Controllingrollen im

internationalen Kontext. Sie gewinnen ein tieferes Verständnis für

eine erfolgreiche Zusammenarbeit auf horizontaler und vertikaler

Ebene im Rahmen der verschiedenen Managementprozesse (Pla-

nung & Reporting, Entscheidungsunterstützung etc.). Die Studieren-

den reflektieren ethisches Verhalten von Controllern.

Persönliche Kompetenzen:

Sie verstehen die Anforderungen an die Kommunikationskompetenz

im internationalen Umfeld und können ihren diesbezüglichen Stand

sowie Weiterentwicklungsbedarf besser einschätzen.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 12 von 72

Course-specific

contribution to AOL

learning objectives

LO 3: Within performance management students discuss the behavioral

consequuences of poorly designed performance management systems for

an organization.

LO 4: Students analyze different current issues in international controlling

and create proposals for improvement. They apply instruments, methods

and procedures according the different contexts. They work on different

case studies and one business project in cooperation with a company.

Inhalte der Lehrveran-

staltung Einführung in das Internationale Controlling

Trends im Controlling (Rollenwandel, Digitalisierung etc.)

Business Analytics (digitale Lerninhalte und Umgebung)

Länderspezifische Unterschiede im Controlling

Steuerungsmodelle für internationale Unternehmen

Controllingprozesse im internationalen Umfeld

Internationales Performance Management und Cost Management

Lehr- und Lern-

methoden

Vorlesungen, Diskussionen, Übungen, Fallstudien, digitale Business Analy-

tics Simulationen der HBS, Studium der Fachliteratur. Selbstständiges

wissenschaftliches Arbeiten in Gruppen.

Besonderes Fallweise werden Praxisvertreter zur Präsentation und Diskussion ausge-

wählter Themen eingeladen.

Hinweise zu Vertiefungsliteratur werden auf der RELAX-Seite des jeweili-

gen Themas bereitgestellt.

Literatur Pflichtlektüre

Demartini, C., Performance Management Systems. Design, Diagnosis

and Use, 2014.

Horváth, P., Gleich, R., Seiter, M. Controlling, 14. Auflage, 2020

Horváth, P., The Controlling Concept; Cornerstone of Performance

Management, 2019.

Neely, A. Business Peformance Measurement Untifiying Theories and

Integrating Practice,2011.

Rieg, R., Internationales Controlling, 1. Auflage, 2020.

Schön, D., Planung und Reporting im BI-gestützten Controlling.

Grundlagen, Business Intelligence, Mobile BI und Big-Data-Analytics,

2018.

Varma, A., Performance Management Systems. A Global Perspective,

2010

Weber, J., Schäffer, U., Einführung in das Controlling, 15. Auflage

2016.

(ergänzt jeweils um themenspezifische Literatur, die zu Beginn des Se-

mesters bekannt gegeben wird.)

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 13 von 72

4.2.2. M1.2.2 International Finance

Kursnummer/ Kürzel M1.2.2 (= Elective M1.3.B for IBD)

Veranstaltungsart Pflicht / Compulsory

Name der/des Hoch-

schullehrer/s Prof. Dr. Robert LoBue [email protected]

Lehrsprache English

ECTS-Credits 4 ECTS

Gesamtworkload 120 h (60 h Präsenz, 60 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Professional Competencies:

Students will develop an enhanced understanding of financial state-

ment analysis and corporate M&A transactions and valuation. In spe-

cific, students will be able to apply methods and models to identify

and analyze the most relevant financial performance measures for

managing a firm. Over and above, students will be able to assess

and apply core valuation techniques and methods and to critically

discuss valuation concepts applied in practice.

Students will obtain exposure to a professional financial data base /

software and basic literacy in retrieving/applying data for group pro-

jects.

Methodological Competencies:

Students will further enhance their critical thinking and problem solv-

ing skills in addition to analytical skills particularly in the fields of

statement analysis and company valuation and respective decision

making.

Social Competencies:

Through the interactive nature of the course, students will refine

their oral and written communication competence and their team

skills.

Personal Competencies:

Students will be equipped with the necessary knowledge, experi-

ences and competencies to resume a role in the respective fields of

professional competence. Conflicting interests and related inter- and

intrapersonal conflicts and ethical problems will be assessed and

discussed.

Course-specific

contribution to AOL

learning objectives

LO 2: On the basis of transaction examples and projects, the impacts of

international differences on transactions and value of companies and po-

tential approaches to tackle these are discussed.

LO 4: Students will understand, apply and interpret valuation methods

and put them into an international context. Valuation problems are dis-

cussed and elaborated in group projects on basis of scientific studies or

practical situations. Students will solve valuation problems in the fields of

calculating, normalising and forecasting cash flows, cost of capital and

terminal value calculation, and in applying to different valuation ap-

proaches.

Inhalte der Lehrveran-

staltung Fundamentals of Corporate Transactions including types of transactions

and transaction stakeholders and process.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 14 von 72

Valuation and assessment concepts and methods with a specific focus on

Financial statement ratio analysis and market multiples

income/DCF approaches - methodological issues and application

implications of valuing internationally

implications of risk management on value

Lehr- und Lern-

methoden Seminar style lecture including presentations by students, case studies,

discussions, coaching by instructor.

Besonderes Guest lectures by external valuation professionals

Literatur (Auswahl) • Damodaran, Aswath: Investment Valuation, Wiley, 3rd ed, 2012

• Damodaran, Aswath: The dark side of valuation, Pearson/FT Press,

3rd ed., 2018

• Fridson, Martin S. & Alvarez, Fernando, Financial Statement Analysis:

A Practitioner’s Guide, John Wiley & Sons and Financial Statement

Analysis Workbook, 4th ed. 2011

• Gaughan, Patrick A.: Mergers, Acquisitions, and Corporate Re-struc-

turings, Wiley, 7th ed., 2018

• Higgins, Robert C.: Analysis for Financial Management, McGrawHill,

12th ed., 2018

• Jones, Charles P.: Investments – Principles and Concepts, Wiley, 12th

ed., 2012

• Koller, Tim/Goedhart, Marc/Wessels, David: Valuation – Meas-uring

and managing the value of companies, Wiley, 6th ed. 2015

• Reed Lajoux, Alexandra: The Art of M&A – A Merger, Acquisition and

Buy-out Guide, McGrawHill, 5th ed., 2019

• Ross, S.A. / Westerfield, R.W. / Jaffe J.F./Jordan, B.D.: Corpo-rate Fi-

nance – Core Principles and Applications, McGrawHill, 5th edition,

2015

• Titman, S./ Martin, J.D.: Valuation – The Art and Science of cor-porate

investment decisions, Pearson, 3rd ed., 2015

• Shapiro, Alan C.: Multinational Financial Management, Wiley, 10th ed.

2013

Supplementary

• Harrison, W. T., Horngren C. T. et al: Financial Accounting –Global

Edition, Pearson, 11th ed., 2018

• Horngren, C. T., Datar, S. M., Rajan, M. V., Cost Accounting: A Manage-

rial Emphasis, Pearson, 16th ed., 2017

• http://cpaclass.com/fsa/ratio-01a.htm

• https://www.dvfa.de/fileadmin/downloads/Publika-

tionen/Standdards/DVFA_Best_Practice_Recommendations_Corpora

te_Valuation.pdf

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 15 von 72

4.3. M1.3 Accounting & Tax

Modul-Nr./ Code M1.3

Semester 1. Semester

Dauer des Moduls 1 Semester

Art der Lehr-veran-

staltung Pflicht

Lehrveranstaltungen

des Moduls M1.3.1 International Accounting (= Elective M1.3.C for IBD)

M1.3.2 Tax Systems and Income Taxes

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-v

oraussetzungen None / Keine

Niveau Master

Verwendbarkeit des

Moduls Die Eignung für andere Studiengänge ist nach Rücksprache mit dem jewei-

ligen Lehrenden bei Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

ECTS des Moduls 9 ECTS

Qualifikationsziele

des Moduls Nach dem Abschluss dieses Moduls sollen Studierende die folgenden

Kompetenzen haben:

Fachliche Kompetenzen:

Aufbauend auf Grundlagenkenntnissen sollen vertiefte Kenntnisse im

Bereich der (internationalen) Rechnungslegung und der Besteuerung

erlangt werden.

Fachübergreifende Kompetenzen, Berufsbefähigung:

Vertiefung der Fähigkeiten des kritischen Denkens und der Analysefä-

higkeiten. Durch einen prinzipienbasierten Ansatz erlangen die Studie-

renden die Fähigkeit, generelle Prinzipien auf konkrete Problemstel-

lungen und Situationen anzuwenden und existierende Problemlösun-

gen zu diskutieren.

Soziale Kompetenzen, Schlüsselkompetenzen:

Durch das seminaristische Unterrichtsformat werden die Diskussions-

fähigkeit und die Kompetenz zum kritischen Hinterfragen der eigenen

Position geschärft.

Persönliche Kompetenzen:

Die Studierenden erhalten die notwendigen Kenntnisse, Erfahrungen

und Kompetenzen, um diese in einschlägigen Berufskarrieren anzu-

wenden. Dies ist gemäß der Studiengangsziele sowohl für Fach- als

auch Beraterkarrieren möglich.

Art der Prüfung Klausur (4h)

Gewichtung der Note 9/90

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 16 von 72

4.3.1. M1.3.1 International Accounting

Kursnummer/ Kürzel M1.3.1 (= Elective M1.3.C for IBD)

Veranstaltungsart Pflicht / Compulsory

Name der/des Hoch-

schullehrer/s Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

Lehrsprache Deutsch

ECTS-Credits 4 ECTS

Gesamtworkload 120 h (60 h Präsenz, 60 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Fachliche Kompetenzen (Professional Competencies):

Aufbauend auf Grundlagenkenntnissen sollen vertiefte Kenntnisse

im Bereich der (internationalen) Rechnungslegung, insbes. der Bilan-

zierung nach nationalen und internationalen Rechnungslegungsstan-

dards, erlangt werden

Fachübergreifende Kompetenzen, Berufsbefähigung (Methodological

Competencies):

Vertiefung der Fähigkeiten des kritischen Denkens und der Analyse-

fährigkeiten. Durch einen prinzipienbasierten Ansatz erlangen die

Studierenden die Fähigkeit, generelle Prinzipien auf konkrete Prob-

lemstellungen und Situationen anzuwenden und existierende Prob-

lemlösungen zu diskutieren.

Soziale Kompetenzen, Schlüsselkompetenzen (Social Competen-

cies):

Durch das seminaristische Unterrichtsformat werden die Diskussi-

onsfähigkeit und die Kompetenz zum kritischen Hinterfragen der ei-

genen Position geschärft.

Persönliche Kompetenzen (Personal Competencies):

Die Studierenden erhalten die notwendigen Kenntnisse, Erfahrungen

und Kompetenzen, um diese in einschlägigen Berufskarrieren anzu-

wenden. Dies ist gemäß der Studiengangsziele sowohl für Fach- als

auch Beraterkarrieren möglich.

Course-specific

contribution to AOL

learning objectives

LO 4: Students will understand, apply and interpret the conceptual and

technical aspects of International Accounting. Hereby they will solve cases

in various areas of accounting.

Inhalte der Lehrveran-

staltung Bilanzierung nach nationalen und internationalen Rechnungslegungsstan-

dards

1. Theoretische Grundlagen zur Rechnungslegung

2. Allgemeine Ansatz-, Bewertungs- und Ausweisregeln

3. Bilanzierung des Anlagevermögens

4. Bilanzierung des Umlaufvermögens

5. Bilanzierung des Eigenkapitals

6. Bilanzierung der Rückstellungen

7. Bilanzierung der Verbindlichkeiten

8. Latente Steuern

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 17 von 72

9. Gewinn- und Verlustrechnung

Lehr- und Lern-

methoden Seminarartiger Unterrichtsstil mit Diskussionen, Fallstudien und Coaching

durch den Lehrenden.

Besonderes Gastvorträge

Literatur • Pellens/Fülbier/Gassen/Sellhorn: Internationale Rechnungslegung,

10. Auflage 2017, Schäffer-Poeschel Verlag.

• Coenenberg/Haller/Schultze: Jahresabschluss und Jahresabschluss-

analyse, 25. Auflage 2018, Schäffer-Poeschel Verlag (separates

Übungsbuch).

Beck‘scher Bilanz-Kommentar: Handelsbilanz – Steuerbilanz, 11. Auf-

lage 2018, Beck Verlag.

4.3.2. M1.3.2 Tax Systems and Income Taxes

Kursnummer/ Kürzel M1.3.2

Veranstaltungsart Pflicht

Name der/des Hoch-

schullehrer/s WP/StB Prof. Dr. Gerhard Braun [email protected]

WP/StB Klaus Schabel

[email protected]

Lehrsprache Deutsch

ECTS-Credits 5 ECTS

Gesamtworkload 150 h (60 h Präsenz, 90 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Fachliche Kompetenzen

Im Bereich Tax Systems werden Kenntnisse über die Elemente des

Steuersystems und über alle wesentlichen Steuerarten vermittelt.

Diese werden im Bereich Income Taxes auf vertiefte Kenntnisse in

der unternehmensbezogenen Ertragsbesteuerung erweitert.

Fachübergreifende Kompetenzen, Berufsbefähigung

Vertiefung der Fähigkeiten des kritischen Denkens und der Analyse-

fährigkeiten. Durch einen prinzipienbasierten Ansatz erlangen die

Studierenden die Fähigkeit, generelle Prinzipien auf konkrete Prob-

lemstellungen und Situationen anzuwenden und existierende Prob-

lemlösungen zu diskutieren.

Soziale Kompetenzen, Schlüsselkompetenzen

Durch das seminaristische Unterrichtsformat werden die Diskussi-

onsfähigkeit und die Kompetenz zum kritischen Hinterfragen der ei-

genen Position geschärft.

Persönliche Kompetenzen

Die Studierenden erhalten die notwendigen Kenntnisse, Erfahrungen

und Kompetenzen, um diese in einschlägigen Berufskarrieren anzu-

wenden.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 18 von 72

Dies ist gemäß der Studiengangsziele sowohl für Fach- als auch Bera-

terkarrieren möglich. Course-specific

contribution to AOL

learning objectives

LO 3: Students discuss and reflect the consequences of legal and ethical

misbehaviour.

LO 4: Students will understand the background of personal and institu-

tional taxation as well as value-added taxes and apply the knowlegde in

solving several case studies.

Inhalte der Lehrveran-

staltung 1. Systematik der Besteuerung und Überblick über die wesentlichen

Steuerarten

2. Steuerverfahrensrecht (vor allem Abgabenordnung)

3. Einkommensteuer mit Schwerpunkt Unternehmensbesteuerung

4. Körperschaftsteuer

5. Gewerbesteuer

6. Grundzüge des Umwandlungssteuerrechts

7. Umsatzsteuer

8. Grundzüge der Grunderwerbsteuer

9. Grundzüge der Erbschafts- und Schenkungsteuer

10. Grundzüge der Grundsteuer

Lehr- und Lern-

methoden Seminarartiger Unterrichtsstil mit Diskussionen, Fallstudien und Coaching

durch den Lehrenden

Besonderes Vorlesung wird von Steuerberatern durchgeführt

Literatur Bornhofen, M. und Bornhofen, M. C.: Steuerlehre 1, 40. Auflage 2019,

Gabler Verlag

Stobbe, Thomas: Steuern kompakt, 16. Auflage 2019, Verlag Wissen-

schaft & Praxis

Halaczinsky und Hendricks: Steuerrecht und betriebliche Steuerlehre,

2014, Beck Juristischer Verlag

4.4. M1.4 International Business Law & Strategy

Modul-Nr./ Code M1.4

Semester 1. Semester

Dauer des Moduls 1 Semester

Art der Lehr-veranstal-

tung Compulsory / Pflicht

Lehrveranstaltungen

des Moduls M1.4.1 International Business Law

M1.4.2 Strategic Management I

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen None / Keine

Niveau Master

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 19 von 72

Verwendbarkeit des

Moduls M1.4.2 Strategic Management:

Eligible for foreign students with adequate command of English language.

Geeignet auch für ausländische Studenten mit englischen Sprachkennt-

nissen.

Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space.

Die Eignung für andere Studiengänge ist nach Rücksprache mit dem je-

weiligen Lehrenden bei Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Dr. Philipp von Carlowitz Building/Geb. 5, Room/Raum 201, Tel.: 07121 271 3017 [email protected]

ECTS des Moduls 4 ECTS

Qualifikationsziele

des Moduls Fachliche Kompetenzen (Professional Competencies):

Bedeutung und Verknüpfung von rechtlichen Themen in der umsetz-

baren Strategieentwicklung; Verständnis der Komplexität von Strate-

gieentwicklung am Beisepiel der Berücksichtigung von rechtlichen

Rahmenbedingungen

Fachübergreifende Kompetenzen, Berufsbefähigung (Methodological

Competencies):

Fähigkeiten juristische Sachverhalte zu verstehen und einzuordnen;

Anwendung des strategischen Insturmentariums auf reale strategi-

sche Situationen von Unternehmen

Soziale Kompetenzen, Schlüsselkompetenzen (Social Competen-

cies):

Interkulturelle Teamfähigkeit durch Gruppenarbeit bei der Erarbei-

tung von Fällen; Präsentations- und Diskussionsfähigkeiten in der

Darstellung komplexer Sachverhalte

Persönliche Kompetenzen (Personal Competencies):

Perspektivenwechsel und Analytik verschiedene Themen zu verknüp-

fen; Umgang mit komplexen weitgreifenden Themen; Fokussierung

auf das Wesentliche.

Art der Prüfung Zweistündige gemeinsame Klausur (2 x 1 h), common final exam (2 x 1h)

Gewichtung der Note 4/90

4.4.1. M1.4.1 International Business Law

Kursnummer/ Kürzel M1.4.1

Veranstaltungsart Pflicht

Name der/des Hoch-

schullehrer/s Prof. Dr. Markus Conrads

[email protected]

Lehrsprache Deutsch

ECTS-Credits 2 ECTS

Gesamtworkload 60 h (30 h Präsenz, 30 h Selbststudium)

Kontaktstunden/ SWS 2 Semesterwochenstunden (SWS)

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 20 von 72

Qualifikationsziele der

Lehrveranstaltung Fachliche Kompetenzen:

Studierende erwerben Kenntnisse über die Grundlagen des deut-

schen Wirtschaftsprivatrechts sowie dessen praktische Anwendung

auf Rechtsfragen im Wirtschaftsleben.

Fachübergreifende Kompetenzen, Berufsbefähigung:

Studierende können einfache Rechtsfragen juristisch prüfen und ei-

ner Lösung zuführen.

Soziale Kompetenzen, Schlüsselkompetenzen:

Juristische Argumentation und Diskussion, schriftliche und mündli-

che Kommunikationsfähigkeit.

Persönliche Kompetenzen: Bewußtsein für rechtliche Fragestellungen und Probleme; Fähigkeit

zur rechtlichen Argumentation und Diskussion.

Course-specific

contribution to AOL

learning objectives

LO 3: Students reflect in case study discussion the consequences of legal

and ethical misbehaviour.

LO 4: Students analyze cases and solve legal problem of international co-

operations by applying the concepual framework of business law.

Inhalte der Lehrveran-

staltung A. CISG im Vergleich zu unvereinheitlichten Regelungen nationaler

Rechtsordnungen

I. Anwendungs- und Geltungsbereich CISG

II. Vertragsschluss

III. Vertragspflichten und Rechtsbehelfe bei Vertragsverlet-

zung

B. Vertragsgestaltung bei internationalen Kaufverträgen

I. AGB bei Im- und Exportgeschäften

II. Prüfung von Vertragsentwürfen

C. Internationales Gesellschaftsrecht

I. GmbH-Recht in Deutschland

II. Vergleich mit ausländischen Kapitalgesellschaften

Lehr- und Lernmetho-

den Interaktive Lehrveranstaltung mit Diskussionen, Praxis-Beispiele, Testfra-

gen, Übungsaufgaben

Literatur Conrads, Markus, Internationales Kaufrecht, Berlin/Boston 2017

Conrads, Markus/Schade, Friedrich, Internationales Wirt-

schaftsprivatrecht, 2. Auflage München 2012

4.4.2. M1.4.2 Strategic Management I

Kursnummer/ Kürzel M1.4.2

Veranstaltungsart Compulsory

Name der/des Hoch-

schullehrer/s Prof. Dr. Philipp von Carlowitz Building/Geb. 5, Room/Raum 201, Tel.: 07121 271 3017 [email protected]

Lehrsprache English

ECTS-Credits 2 ECTS

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Gesamtworkload 60 h (30 h Class Attendance, 30 h Self Study)

Kontaktstunden/ SWS 2 hours per week (SWS)

Qualifikationsziele der

Lehrveranstaltung Upon completion of this course, students have obtained the following

competencies:

Professional Competencies:

Critically understand the complexity of strategy development and the

ability to link different aspects of business in a long term perspective;

Ability to scrutinize existing strategies for consistency and do-ability.

Methodological Competencies:

Problem solving in strategic management issues also in international

context; step-by-step development of strategies.

Social Competencies:

Argue for or against positions in front of audiences; Develop results

in discussions in various team set ups; Apply effective written and

oral communication skills.

Personal Competencies:

Awareness of own potential in analyzing and assessing strategy is-

sues; Awareness for own argumentation skills and ability to deal with

complex issues. Course-specific

contribution to AOL

learning objectives

LO 2: On the basis of some case studies the topic of internationalization

strategy of companies is discussed as one strategic option, identifying the

complexity of cross-border business

LO 4:The main feature of the course is to apply strategic management

tools to deal with complex and uncertain situations in the business envi-

ronment and to come up with feasible and realistic long-term strategies.

Inhalte der Lehrveran-

staltung What is Strategy & Levels of Strategy

Strategic Analysis I: External Analysis

Strategic Analysis II: Internal Analysis

Developing Strategic Options

Growth Strategies

Strategies in a Globalized World

Lehr- und Lern-metho-

den Lectures, cases, discussions, exercises, reading assignments on im-

portant topics of Strategic Management. Main Focus is on Case Studies to

be prepared in self-study and discussed in class.

Besonderes

Literatur Hungenberg, Harald: Strategisches Management in Unternehmen.

Wiesbaden, Springer Gabler 2014

Lynch, Richard, Strategic Management. Harlow, England ; Pearson

2018

Morschett, Dirk, Schramm-Klein, Hanna, Zentes, Joachim:

Strategic international management. Text and cases, Berlin,

Wiesbaden 2015

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4.5. M1.5 Business Ethics

Modul-Nr./ Code M1.5

Semester 1. Semester

Dauer des Moduls 1 Semester

Art der Lehr-

veranstaltung Compulsory / Pflicht

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangsvoraussetzun-

gen None / Keine

Niveau Master

Verwendbarkeit des

Moduls Grundlagen der Wirtschaftsethik auch für andere Studiengänge und Aus-

tauschstudierende mit Deutschkenntnissen geeignet.

Modul-

verantwortliche(r) Prof. Dr. iur. Bernd Banke Building/Geb. 5, Room/Raum 112, Tel.: 07121 271 6013

[email protected]

Name der/des

Hochschullehrer/s Prof. Dr.iur. Bernd Banke Building/Geb. 5, Room/Raum 112, Tel.: 07121 271 6013

[email protected]

Lehrsprache Deutsch

ECTS-Credits 5 ECTS

Gesamtworkload (Prä-

senzzeit und Selbst-

studium)

150 h (60 h Präsenz, 90 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Art der Prüfung Referat und einstündige Klausur

Gewichtung der Note 5/90

Qualifikationsziele Fachliche Kompetenzen: Studierende erwerben Kenntnisse über die Grundlagen der Theorien

der Wirtschaftsethik sowie deren praktische Umsetzung in einer glb-

bal agierenden komplexen Wirtschaft.

Fachübergreifende Kompetenzen, Berufsbefähigung:

Studierende können anhand eines 5 Schritte Programms Entschei-

dungen ethisch reflektieren und begründen:

1. Analyse Ist-Zustand

2. Benennen der ethisch relevanten Fragen

3. Analyse der Argumente

4. Evaluation und Entscheidung

5. Implementierung

Soziale Kompetenzen, Schlüsselkompetenzen:

Hohe Kommunikationsfähigkeit auf der Grundlage moderner Kom-

munikationstheorien.

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Persönliche Kompetenzen:

Durch das Bewußtsein des eigenen Wissens und der eigenen Fähig-

keiten erhöhtes Selbstvertrauen und Toleranz gegenüber Gesprächs-

und Geschäftspartnern. Course-specific

contribution to AOL

learning objectives

LO 3: Ethical awareness, ethical analysis and application of ethics theo-

ries is core part of the class. The students demonstate by their course

contributitions that they improve their competence to analyse, to apply, to

critcally reflect and to justify decisions, based on ethical theoretical

knowledge and interactive argumentation.

The module includes an embedded assessment based on group presen-

tations and individual written exams.

Inhalte des Moduls Definition zentraler Begriffe der Wirtschaftsethik und des Wertemanage-

ments

Bedeutung der Wirtschaftsethik in einer global-komplexen Wirtschaft

Grundlagen der Theorie sozialer Systeme (Schwerpunkt: Wirtschaft)

Philosophische Grundlagen der Wirtschaftsethik (Plato, Kant, Bentham)

Moderne Theorien der Wirtschaftsethik (Wieland, Ulrich, Homann u.a.)

Transfer von der Wirtschaftsethik zum Wertemanagement

CSR Standards, Ratings und Reports (BSCI, ISO 2600, oekom CRR)

Lehr- und Lern-

methoden Seminaristischer Lehr- und Lernstil, Case Study Diskussionen, ELearning-

plattform „Relax“

2 X 2 tägiges externes Blockseminar zu Kommunikation und Wertever-

mittlung

Besonderes Externes Blockseminar, Gastvorträge aus der Praxis

Literatur Noll, Bernd: Wirtschafts- und Unternehmensethik in der Marktwirt-

schaft, 2013

Crane, Andrew / Matten, Dirk: Business Ethics, 2010

Lütge, Christoph: Handbook of the Philosophical Foundations of

Business Ethics, 2013

Vorlesungsskripte Prof. Dr. Banke – Relax (jährlich aktualisiert).

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4.6. M1.6 Electives

Business Language I (1 out of 5)

Module-No./ Code M1.6

Semester 1. Semester (two-semester program)

Duration of Module 1 Semester (two-semester program)

Type of Module Elective / Wahlpflicht (eine Veranstaltung aus fünfen ist zu wählen)

Courses included in

the Module M1.6.A Business English I

M1.6.B Business French I

M1.6.C Business Spanish I

M1.6.D Business Chinese I

M1.6.E Business German I

Frequency of Module Once per semester/1x je Semester

Admission

Requirements

None / Keine (Admission test for grouping / Test zur Gruppeneinteilung)

Academic Level Master

Transferability of Mod-

ule Eligibility for other programs with consent of teachers and according to

availability of seats

Responsible Prof. /

Module Coordinator

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

ECTS Credits 2

(Module) Learning

Outcomes Language skills at respective language level (see language for details)

Type of Assessment/

Prerequisites for

Awarding credits

Continous assessments (CA) consisting of:

written assignment (40%), oral assignment (40%), active

participation and attendance (20%). All continuing assessments are

determined at the course level.

Weighting of Grade 2/90

4.6.1. M1.6.A Business English I

Module-No./ Code M1.6.A

Type of Module Elective

Admission

Requirements

There is no language placement test for Business English. All students are

expected to already have a high proficiency level upon admission to the

program.

Academic Level Master, Course is conducted at C1.2 level.

Transferability of Mod-

ule Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on semester: Lucas Ogden, otherwise contact:

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Teaching Language English

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ECTS-Credits 2

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours 2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. After the successful completion of this course, stu-

dents should have developed:

Professional competence:

Students will confidently conduct a product review using written

and verbal business English.

Students will confidently use verbal and written business English

in a variety of scenarios, including difficult or challenging scenar-

ios.

Students will practice editing and critical feedback skills.

Students will confidently conduct a persuasive presentation a

business topic in English.

Students will conduct a professional business meeting.

Students will apply extended business and

economics-related terminology in simulations and discussions.

Methodological competence:

Students will integrate content knowledge of core program curric-

ulum to research, analyze, critique and evaluate a business sce-

nario, then write a persuasive paper based on the scenario.

Students will apply appropriate grammar, punctuation and

spelling conventions when writing.

Students will hone in different strategies for writing reports and

persuasive papers.

Social competence:

Students will apply networking and teambuilding skills within a

multicultural context.

Students will collaborate with peers from various cultural back-

grounds to problem-solve business scenarios.

Students will develop skills for communicating under stress, espe-

cially in intercultural contexts.

Students will compare/contrast the impact of cultural dimensions

in different business scenarios.

Students will confidently and professionally discuss ideas and

state a position during a business meeting.

Personal competence:

Students will confidently use the English language for

different purposes, including business situations.

Students will improve their vocabulary and skills based on their in-

dividual competency level.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR). Content will be

adapted to the needs of the students.

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Business English Boot Camp

Learning Objectives:

1. Assess own grammar needs

2. Apply English grammar rules

3. Compare strategies for writing a report versus writing a persuasive

paper

Writing a product review & making recommendations

Learning Objectives:

1. Identify the parts of a business report

2. Identify common business words used in a report 3. Make recommendations

4. Use proper voice and register (formal, informal, neutral) 5. Write a business report

Intercultural business communication

Learning Objectives:

1. Understand how cultural background influences communication 2. Compare/contrast the impact of cultural dimensions in a business

scenario

3. Communicating under stress 4. Identify ways to deal with stress at work (conflict resolution ap-

proaches)

5. Formulate solution and express self in Business English

Case Study 1 Learning Objectives:

1. Identify key vocabulary words and their synonyms

2. Edit a paragraph for conciseness 3. Identify elements of ethical communication

4. Choose a communication approach that best fits a given business

scenario

Case Study 2 Learning Objectives:

1. Identify parts of a business meeting agenda

2. Create an effective agenda 3. Apply appropriate words and phrases used when discussing ideas

at a meeting.

4. Confidently state a position

5. Conduct a business meeting while following the agenda

Elevator pitch Learning Objectives:

1. Discuss the purpose of an elevator pitch

2. Identify the parts of an elevator pitch 3. Create & deliver an elevator pitch

Managing change & conflict Learning Objectives:

1. Using Business English, state a position after taking different per-

spectives into consideration

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2. Use technology tools to communicate virtually

Presentations/paper Learning Objectives:

1. Persuade an audience using written and verbal Business English

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business English courses are tailored to the needs of the IACT and

IBD students.

Literature Reading materials used in class will reflect current topics in business.

Sources may include newspapers, journals, news reports, etc. For this

reason, this literature section only reflects grammar and writing skills

books.

COBUILD English Grammar. The source of authentic English

(2017). Harper Collins. ISBN-13 978-0008135812

Business English: The Writing Skills You Need for Today's Work-

place (2016). By Andrea B. Geffner, Barron’s Publishers

ISBN 1438006969, 9781438006963

How to Write Effective Business English: Your guide to excellent

professional communication (2012).

By Fiona Talbot, Kogan Ltd. Publishers. ISBN 978 0 7494 9729 3

4.6.2. M1.6.B Business French I

Module-No./ Code M1.6.B

Type of Module Elective

Admission

Requirements

Language placement test

Academic Level Master; for French, courses are offered at the B1 to C1 level.

Transferability of Mod-

ule Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business French: Anne-Marie Labbé, Sylvie Béroud, Serge Turcot,

otherwise contact:

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028

[email protected]

Teaching Language French

ECTS-Credits 2

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours 2 hours per week (SWS)

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Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. Students must demonstrate the prerequisite skills in

order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while

increasing their knowledge of basic business terminology in the

target language.

o Students will demonstrate best practices for business

communication skills in the target language.

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with France as well as the ways of

life and business life in French-speaking countries.

Students will become aware of current economic developments

and problems in French-speaking countries.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business French courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc.

For Business French:

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To be announced in class (depends on the course level).

4.6.3. M1.6.C Business Spanish I

Module-No./ Code M1.6.C

Type of Module Elective

Admission

Requirements

Language placement test

Academic Level Master; for Spanish, courses are offered at the A1 to C1.2 level.

Transferability of Mod-

ule Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business Spanish: Yolanda Guevara, Esteban Caballero, Francis

Figueroa, Maria Engracia Lopez Sanchez, Pilar Vega, Lilliam Rojas-Klaus,

otherwise contact:

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Teaching Language Spanish

ECTS-Credits 2

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours 2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. Students must demonstrate the prerequisite skills in

order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while

increasing their knowledge of basic business terminology in the

target language.

Students will demonstrate best practices for business communi-

cation skills in the target language.

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

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Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with Spain and Latin-American

countries as well as the ways of life and business life in Spanish-

speaking countries.

Students will become aware of current economic developments

and problems in Spanish-speaking countries.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business Spanish courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc.

The textbooks/workbooks listed below will be used in conjunction with

these additional materials.

For Business Spanish:

Meta Profesional A1-A2 Spanisch für den Beruf (2018)/Klett

Meta Profesional B1 Spanisch für den Beruf (2018)/ Klett

Further literature sources will be announced in class, especially

for higher levels.

4.6.4. M1.6.D Business Chinese I

Module-No./ Code M1.6.D

Type of Module Elective

Admission

Requirements

Language placement test only if student has prior knowledge of Chinese

in the first session

Academic Level Master; for Chinese, courses are offered at the A1 to B1 level.

Transferability of Mod-

ule Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business Chinese: Xiaohui Xu, Hui Mo-Meier, Ying Feng, otherwise

contact:

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Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028

[email protected]

Teaching Language Chinese

ECTS-Credits 2

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours 2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. Students must demonstrate the prerequisite skills in

order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while

increasing their knowledge of basic business terminology in the

target language.

Students will demonstrate best practices for business communi-

cation skills in the target language.

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with China as well as the ways of

life and business life in China.

Students will become aware of current economic developments

and problems in China.

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Curriculum and Syllabi Handbook

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Master of Science

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© ESB Business School, Hochschule Reutlingen Seite 32 von 72

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business Chinese courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc.

For Business Chinese:

To be announced in class (depends on the course level).

4.6.5. M1.6.E Business German I

Module-No./ Code M1.6.E

Type of Module Elective

Admission

Requirements

Language placement test (exchange students must demonstrate basic

knowledge of German language in order to participate in regular program

lectures. The Business German course is in addition to the regular

lectures).

Academic Level Master; for German, courses are offered at the A1 to C1.2 level.

Transferability of Mod-

ule Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business German: Dr. Karen Diehl, Josefine Kohle-Hempel, Susanne

Lindner, Gabriele Cwejn, Martin Böhler, otherwise contact:

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Teaching Language German

ECTS-Credits 2

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) 2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. Students must demonstrate the prerequisite skills in

order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while

increasing their knowledge of basic business terminology in the

target language.

Students will demonstrate best practices for business communi-

cation skills in the target language.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 33 von 72

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with Germany as well as the ways of

life and business life in German-speaking countries.

Students will become aware of current economic developments

and problems in German-speaking countries but especially in Ger-

many.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business German courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc.

For Business German:

To be announced in class (depends on the course level).

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 34 von 72

4.7. M2.1 International Controlling Projects

Modul-Nr./ Code M2.1

Semester 2. Semester

Dauer des Moduls 1 Semester

Art der Lehr-

veranstaltung Compulsory / Pflicht

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen Successful completion of "M1.2.1 International Controlling"

Niveau Master

Verwendbarkeit des

Moduls Die Eignung für andere Studiengänge ist nach Rücksprache mit dem je-

weiligen Lehrenden bei Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

Name der/des

Hochschullehrer/s Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

Lehrsprache Deutsch

ECTS-Credits 6 ECTS

Gesamtworkload (Prä-

senzzeit und Selbst-

studium)

180 h (ca. 15 h Präsenzstunden Projektteamcoaching, 165 h Selbststu-

dium und Projektarbeit)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Art der Prüfung Projektarbeit und Präsentation Die Bewertungskriterien werden jeweils zu Beginn des Semesters über

eine ergänzende Kursbeschreibung über Relax bekanntgegeben.

Gewichtung der Note 6/90

Qualifikationsziele Fachliche Kompetenzen:

Anwendung von dem Controllingwissen zur Lösung von realen Steue-

rungsproblemen im internationalen Umfeld

Finden von kreativen und innovativen Lösungsansätzen und Erpro-

bung in der Praxis.

Nutzung und Vertiefung von digitalen Grundfähigkeiten (bspw. Nut-

zung von gängiger Software), Interaktions- und Kollaborationsmög-

lichkeiten.

Themenspezifisch, vertiefende wissenschaftliche Auseinanderset-

zung und Reflektion von Unterschieden zwischen Stand der Theorie

und Umsetzung in der Praxis.

Professionelle Anwendung von Projektmanagementinstrumenten (Ak-

quisition, Planung, Durchführung, Dokumentation, Präsentation und

Vermarktung der Ergebnisse).

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 35 von 72

Diskussion und Reflektion der Technologieakzeptanz

(falls projektspezifisch relevant).

Fachübergreifende Kompetenzen, Berufsbefähigung:

Eigenständige Projektbearbeitung bevorzugt in einem internationalen

Unternehmen oder einer internationalen Fragestellung

Kritische Reflektion der Weiterentwicklungsmöglichkeiten hinsicht-

lich der zukünftigen digitalen Möglichkeiten u.a. auch der Nutzung

von KI.

Soziale Kompetenzen, Schlüsselkompetenzen:

Ausbau der Projektmanagementkompetenzen

Professionelle schriftliche und mündliche Projektkommunikation

Selbstorganisation und Zusammenarbeit in diversen Projektteams

Erlernen und Anwenden von agilen Arbeitsmethoden, falls vom Pro-

jektpartner her möglich

Persönliche Kompetenzen:

Nutzung von Projektcoaching-Unterstützung

Projektspezfische ergänzende Nutzung von digitalen Lernmethoden

Course-specific

contribution to AOL

learning objectives

LO 4: In addition to the course international controlling the students apply

and deepen their knowledge in international controlling in changing or

adoping methods, concepts, instruments in international controlling

and/or the international controlling organization. They work on concrete

international controlling challenges in close cooperation with companies

(real cases) for improvement.

Inhalte des Moduls Durchführung eines internationalen Controllingprojektes nach Absprache

mit der Hochschullehrerin.

Teilnahme an mind. Drei Projektteamcoaching-Sitzungen

1. Sitzung zur Abstimmung des Vorhabens

2. Sitzung zur Präsentation der Zwischenergebnisse

3. Sitzung zur Präsentation der Projektergebnisse im Überblick.

Abschlussdokumentation (Leitfaden siehe Ergänzung zur Kursbeschrei-

bung)

Lehr- und Lern-

methoden Gruppenorientierte Projektarbeit plus unterstützendes Projektteam-

coaching

Besonderes Ergänzende Kursbeschreibung wird jeweils zu Beginn des Semesters über

Relax zur Verfügung gestellt.

Literatur Burghardt, M. Projektmanagement: Leitfaden für die Planung,

Überwachung und Steuerung von Projekten 2012

Fiedler, R., Controlling von Projekten: Mit konkreten Beispielen

aus der Unternehmenspraxis –alle Aspekte der Projektplanung,

Projektsteuerung und Projektkontrolle 2009.

Maier, H., Internationales Projektmanagement. Internationales

Management. Projektmanagement-Techniken. Interkulturelle

Teamarbeit. 2004.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 36 von 72

Steinle, C., Handbuch Multiprojektmanagement und –controlling:

Projekte erfolgreich strukturieren und steuern, 2014.

Plus Empfehlungen für die jeweiligen Projektteams im Rahmen

des Projektteamcoaching

4.8. M2.2 International Financial Reporting & Auditing

Modul-Nr./ Code M2.2

Semester 2. Semester

Dauer des Moduls 1 Semester

Art der Lehr-

veranstaltung Compulsory / Pflicht

Lehrveranstaltungen

des Moduls M2.2.1 International Financial Reporting Standards and Consolidation

M2.2.2 International Auditing

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen None

Niveau Master

Verwendbarkeit des

Moduls Eligible for foreign students with adequate command of English language.

Geeignet auch für ausländische Studenten mit englischen Sprachkennt-

nissen.

Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space. Die Eignung für andere

Studiengänge ist nach Rücksprache mit dem jeweiligen Lehrenden bei

Platzverfügbarkeit möglich.

Modul-verantwortli-

che(r) Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

ECTS des Moduls 7 ECTS

Qualifikationsziele

des Moduls Nach dem Abschluss dieses Moduls sollen Studierende die folgenden

Kompetenzen haben:

Fachliche Kompetenzen:

Aufbauend auf Grundlagenkenntnissen sollen vertiefte Kenntnisse

im Bereich der Internationalen Rechnungslegung und der Abschluss-

prüfung erlangt werden.

Fachübergreifende Kompetenzen, Berufsbefähigung:

Vertiefung der Fähigkeiten des kritischen Denkens und der Analyse-

fähigkeiten im Bereich der Rechnungslegung und Abschlussprüfung.

Soziale Kompetenzen, Schlüsselkompetenzen:

Durch das seminaristische Unterrichtsformat werden die Diskussi-

onsfähigkeit und die Kompetenz zum kritischen Hinterfragen der ei-

genen Position geschärft.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 37 von 72

Persönliche Kompetenzen:

Das Veranstaltungskonzept trägt dazu bei, dass Studierende lernen,

mit bis dato unbekannten Problemstellungen umzugehen und ihre

Problemlösungs- und Entscheidungsfähigkeit zu steigern.

Art der Prüfung Klausur (3h )

Gewichtung der Note 7/90

4.8.1. M2.2.1 International Financial Reporting Standards and Consolidation

Kursnummer/ Kürzel M2.2.1

Veranstaltungsart Compulsory / Pflicht

Name der/des Hoch-

schullehrer/s WP/StB Michael Jetter RWT Crowe GmbH [email protected]

Prof. Dr. Dominic Wader Geb. 17, Raum 116, Tel.: 07121 271 3065 [email protected]

Lehrsprache Englisch: International Financial Reporting Standards and Deutsch: Consolidation / Konsolidierung

ECTS-Credits 4 ECTS

Gesamtworkload 120 h (60 h Präsenz, 60 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung

Siehe Modulebene

Course-specific

contribution to AOL

learning objectives

LO 4: Students will understand, apply and interpret the conceptual and

technical aspects of International Financial Reporting Standards as well

as consolidated financial statements. The underlying theoretical concepts

are elaborated and discussed. In particular, students will solve cases for

instance in the fields of accounting for employee benefits or share-based

payments or the consolidation of investments, joint ventures and associ-

ates in an international context.

Inhalte der Lehrveran-

staltung International Financial Reporting Standards

1. IAS 16 Sachanlagevermögen

2. IAS 11 Fertigungsaufträge

3. IFRS 15 Umsatzerlöse

4. IAS 19 Leistungen an Arbeitnehmer

5. IAS 36 Wertminderung von Vermögenswerten

6. Finanzinstrumente

7. IFRS 2 Share-based payments

8. Kapitalflussrechnung

Consolidation

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 38 von 72

1. Pflicht zur Aufstellung eines Konzernabschlusses

2. Abgrenzung des Konsolidierungskreises

3. Aufstellung der Handelsbilanzen II

4. Kapitalkonsolidierung

5. Schuldenkonsolidierung

6. Zwischenergebniseliminierung

7. Aufwands- und Ertragskonsolidierung

8. Latente Steuern im Konzernabschluss

Lehr- und Lern-metho-

den Seminarartiger Unterrichtsstil mit Diskussionen, Fallstudien und Coaching

durch den Lehrenden

Besonderes Gastvorträge

Literatur Pellens/Fülbier/Gassen/Sellhorn: Internationale Rechnungsle-

gung, 10. Auflage 2017, Schäffer-Poeschel Verlag.

Coenenberg/Haller/Schultze: Jahresabschluss und Jahresab-

schlussanalyse, 25. Auflage 2018, Schäffer-Poeschel Verlag (se-

parates Übungsbuch)

Küting/Weber: Der Konzernabschluss, 14. Auflage 2018, Schäf-

fer-Poeschel Verlag

4.8.2. M2.2.2 International Auditing

Kursnummer/ Kürzel M2.2.2

Veranstaltungsart Compulsory / Pflicht

Name der/des Hoch-

schullehrer/s Prof. Dr. Dominic Wader Geb. 17, Raum 116, Tel.: 07121 271 3065 [email protected]

Lehrsprache Deutsch

ECTS-Credits 3 ECTS

Gesamtworkload 90 h (60 h Präsenz, 30 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Siehe Modulebene

Course-specific

contribution to AOL

learning objectives

LO 3: The course makes explicit references to ethical aspects. In particu-

lar, students will be discussing accounting fraud and its implications for

accounting and auditing.

LO 4: Students will understand, apply and interpret both conceptual and

technical aspects of International Auditing. The underlying theoretical con-

cepts, especially the approach of business risk auditing, are elaborated

and discussed. In applying this, students will solve cases both in concep-

tional aspects of an audit and in auditing specific areas of accounting

such as inventories.

Inhalte der Lehrveran-

staltung 1. Corporate Governance

2. Institutionelle Aspekte der Wirtschaftsprüfung

3. Gesetzliche Grundlagen der Jahresabschlussprüfung

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 39 von 72

4. Prozess der Jahresabschlussprüfung

5. Qualitäts- und Risikomanagement in der Wirtschaftsprüferpraxis

Lehr- und Lern-

methoden Seminarartiger Unterrichtsstil mit Diskussionen, Fallstudien und Coaching

durch den Lehrenden

Besonderes Gastvorträge

Literatur Graumann: Wirtschaftliches Prüfungswesen, 5. Auflage 2017,

nwb-Verlag.

Hense/Ulrich (Hrsg.): WPO-Kommentar, 3. Auflage 2018, IDW-

Verlag.

Marten/Quick/Ruhnke: Wirtschaftsprüfung, 5. Auflage 2015,

Schaeffer-Poeschel-Verlag

4.9. M2.3 Tax Accounting & International Taxation

Modul-Nr./ Code M2.3

Semester 2. Semester

Dauer des Moduls 1 Semester

Art der Lehr-veranstal-

tung Compulsory / Pflicht

Lehrveranstaltungen

des Moduls M2.3.1 Tax Accounting

M2.3.2 International Taxation

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs

voraussetzungen M 1.3

Niveau Master

Verwendbarkeit des

Moduls Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space. Die Eignung für andere

Studiengänge ist nach Rücksprache mit dem jeweiligen Lehrenden bei

Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

ECTS des Moduls 4 ECTS

Qualifikationsziele

des Moduls Siehe Qualifikationsziele der Lehrveranstaltungen

Art der Prüfung Klausur (2h)

Gewichtung der Note 4/90 (50 % Tax Accounting; 50 % International Taxation)

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Curriculum and Syllabi Handbook

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Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 40 von 72

4.9.1. M2.3.1 Tax Accounting

Kursnummer/ Kürzel M2.3.1

Veranstaltungsart Compulsory / Pflicht

Name der/des Hoch-

schullehrer/s Florian Döttling

[email protected]

Lehrsprache Deutsch

ECTS-Credits 2 ECTS

Gesamtworkload 60 h (30 h Präsenz, 30 h Selbststudium)

Kontaktstunden/ SWS 2 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung After successful completion of this subject, students should have devel-

oped the following competencies.

Familiarity with tax rules concerning the tax balance sheet. Students

will practice some basic tax abilities by applying the rules they have

learned in fictional cases.

Ability to think in a structured manner about accounting and valua-

tion of assets and liabilities. Developing competencies to assimilate

new knowledge alone or in a group.

Participants will study under the guidance of the lecturer in class as

well as studying individually outside of the class. Students will learn

to handle a considerable amount of unfamiliar and complex material

within a limited timeframe.

Course-specific

contribution to AOL

learning objectives

LO 4: Students will understand the legal background of tax accounting

and apply the knowlegde in solving several case studies in this area.

Inhalte der Lehrveran-

staltung 1. Basic idea of the tax balance sheet

2. Accounting and valuation of assets in the tax balance sheet

3. Accounting and valuation of liabilities in the tax balance sheet

4. Accounting and valuation of further balance sheet items

Lehr- und Lern-

methoden A large part of the theory will be taught through lecture-style class along

with a group discussion format to discuss problems during class

Besonderes n.a.

Literatur Wolfram Scheffler (2018): Besteuerung von Unternehmen II (C.F.

Müller)

(Addtl. readings as required)

4.9.2. M2.3.2 International Taxation

Kursnummer/ Kürzel M2.3.2

Veranstaltungsart Compulsory / Pflicht

Name der/des Hoch-

schullehrer/s Gregor Bartle

[email protected]

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 41 von 72

Lehrsprache Deutsch

ECTS-Credits 2 ECTS

Gesamtworkload 60 h (30 h Präsenz, 30 h Selbststudium)

Kontaktstunden/ SWS 2 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung After successful completion of this subject, students should have de-

veloped the following competencies.

Familiarity with international taxation concepts. Students will prac-

tice some basic tax abilities by applying the rules they have learned

in fictional case studies.

Ability to think in a structured manner about international taxation.

Developing competencies to assimilate new knowledge alone or in a

group.

Due to the interactive nature of the course modules, as well as via

group work, students will refine their oral and written communication,

and their team skills, being able to make positive contributions to

team / group projects.

Participants will study under the guidance of the lecturer in class as

well as studying individually outside of the class. Students will learn

to handle a considerable amount of unfamiliar and complex material

within a limited timeframe. Course-specific

contribution to AOL

learning objectives

LO 4:Students will understand the background of international taxation

and apply the knowlegde in solving several case studies in this area.

Inhalte der Lehrveran-

staltung

1. Concepts in international taxation

2. Inbound taxation

3. Outbound taxation

4. Double tax conventions

5. Transfer Pricing

6. International tax planning

7. Anti tax avoidance rules

Lehr- und Lern-

methoden

Interactive Lecture, Case Studies, Discussions

Besonderes n.a.

Literatur Wilke/Weber (2018), Lehrbuch Internationales Steuerrecht, NWB

Verlag

Brähler (2014), Internationales Steuerrecht, SpringerGabler Ver-

lag

Further literature will be announced in class.

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Curriculum and Syllabi Handbook

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Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 42 von 72

4.10. M2.4 Applied Management Studies & Intercultural Management

Modul-Nr./ Code M2.4

Semester 2. Semester

Dauer des Moduls 1 Semester

Art der Lehrveranstal-

tung Compulsory / Pflicht

Lehrveranstaltungen

des Moduls M2.4.1 Strategic Management II

M2.4.2 Intercultural Management

M2.4.3 Management Workshops

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen Successful completion of M1.4.2 Strategic Management I

Niveau Master

Verwendbarkeit des

Moduls M2.4.2 Intercultural Management:

Eligible for foreign students with adequate command of English language.

Geeignet auch für ausländische Studenten mit englischen Sprachkennt-

nissen.

Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space. Die Eignung für andere

Studiengänge ist nach Rücksprache mit dem jeweiligen Lehrenden bei

Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

ECTS des Moduls 6 ECTS

Qualifikationsziele

des Moduls In this module, application and practice of management are trained.

Learning outcomes of module parts are detailed with respective course

descriptions.

Art der Prüfung/

Voraussetzung für

die Vergabe von

Leistungspunkten

Projektarbeiten in

M2.4.2 Intercultural Management (30%) und

M2.4.3 Management Workshops (30%)

Klausur in M2.4.1 Strategic Management II (2h; 40%)

Gewichtung der Note 6/90

4.10.1. M2.4.1 Strategic Management II

Kursnummer/ Kürzel M2.4.1

Veranstaltungsart Compulsory / Pflicht

Name der/des Hoch-

schullehrer/s Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

Lehrsprache Deutsch

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Curriculum and Syllabi Handbook

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Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 43 von 72

ECTS-Credits 2

Gesamtworkload 60 h (30 h Präsenz, 30 h Selbststudium)

Kontaktstunden/ SWS 2 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Fachliche Kompetenzen:

Gesamtüberblick über den Strategieprozess gewinnen

Reflektion Unterschied Transformation, Strategieimplementierung

und Change Management

Spezifische Anforderungen der digitalen Transformation diskutieren

und reflektieren

Fähigkeit einen Implementierungsprozess zu entwerfen bzw. zu über-

prüfen und ggf. zu optimieren

Herausforderungen in der Umsetzung erkennen und damit professio-

nell umgehen

Innovative Ansätze kennenlernen und erproben

Fachübergreifende Kompetenzen, Berufsbefähigung

Veränderungskompetenz ist in jeder Funktion hilfreich.

Systemisches Organisationsverständnis vertiefen, u.a. Systemprinzi-

pien reflektieren

Soziale Kompetenzen, Schlüsselkompetenzen

Veränderungswiderstände erkennen und kompetent damit umgehen

lernen.

Selbstorganisation und Zusammenarbeit in diversen Projektteams.

Persönliche Kompetenzen

Eigene Lern- und Veränderungsprozesse reflektieren

Course-specific

contribution to AOL

learning objectives

LO 2: Students discuss the requirments in strategy implementation in dif-

ferent contexts (e.g. non-profit/profit, large/small size company, different

industries, family-owned companies) They apply the theory in different

business simulations.

LO 3: Students discuss behavioral aspects of organizational change pro-

cesses and apply the knowledge in a business simulation.

LO 4: Students apply their conceptual knowledge about strategy imple-

mentation (concepts, methods, instruments, processes, cultural/behav-

ioural aspekts) in specific business simulations for change management.

Inhalte der Lehrveran-

staltung - Transformation, Strategieimplementierung und Change-Management

- Agile, strategie-fokussierte Organisationen

- Konzepte und Methoden

- Kontextspezifisches Change Management

- Erprobung innovativer Ansätze

Lehr- und Lern-

methoden Studium der Fachliteratur, Vorlesungen, Fallstudien, digitale Lernplatt-

form HBS Simulationen.

Besonderes Fallweise werden Praxisvertreter zur Präsentation und Diskussion ausge-

wählter Themen eingeladen.

Literatur Kaplan, R.S., Norton, D. P., The Strategy-Focused Organization:

How Balanced Scorecard Companies Thrive in the New Business

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Controlling & Taxation (IACT),

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Environment, Boston: Harvard Business School Press, United

States of America 2001.

Kaplan, R.S., Norton D.P., Alignment. Using the Balanced Score-

card to create corporate synergies, Boston (Mass.), Boston: Har-

vard Business School Press, United States of America 2006.

Kolks, Uwe (1990): Strategieimplementierung. Ein anwenderori-

entiertes Konzept. Wiesbaden: Dt. Univ.-Verl. (DUV).

Kotter, John P. (2010): Leading change: Boston, Mass.: Harvard

Business School Press, 2010.

Lauer, Thomas (2014): Change-Management. Grundlagen und

Erfolgsfaktoren. 2. Aufl. 2014. Berlin, Heidelberg.

Raps, Andreas (2017): Erfolgsfaktoren der Stratgieimplementie-

rung. Konzeption, Instrumente und Fallbeispiele. 4rd ed.

Ross, Beath, Mocker (2019), Designed for Digital, MIT Press,

Cambridge, Massachusetts, 2019.

Scharmer, Otto; Kaufer, Katrin (2013): Leading from the emerg-

ing future. From ego-system to eco-system economies. 1st ed.

San Francisco.

Stolzenberg, Kerstin; Heberle, Krischan (2013): Change-Manage-

ment. Veränderungsprozesse erfolgreich gestalten - Mitarbeiter

mobilisieren : Vision, Kommunikation, Beteiligung, Qualifizierung.

3., überarb. Aufl. 2013. Berlin, Heidelberg.

4.10.2. M2.4.2 Intercultural Management

Kursnummer/ Kürzel M2.2.2

Veranstaltungsart Compulsory / Pflicht

Name der/des Hoch-

schullehrer/s Prof. Baldur Veit, LL.D. Geb. 3, Raum Raum 218, Tel. 07121/271-1004 [email protected]

Lehrsprache English

ECTS-Credits 2 ECTS

Gesamtworkload 60 h (30 h Class Attendance, 30 h Self Study)

Kontaktstunden/ SWS 2 hours per week (SWS)

Qualifikationsziele der

Lehrveranstaltung Goals of the course are to bring the students to a closer understanding of

various cultural mindsets and to highlight intercultural business connec-

tions. Raising awareness for foreign cultures and behavioral patterns are

also primary goals.

The students should be ready to:

Assess the influence of cross-cultural differences in international busi-

ness relationships and their own behavior to set those differences.

Adequately prepare for new intercultural situations.

Course-specific

contribution to AOL

learning objectives

LO 2: Students work in teams and discuss several intercultural case stud-

ies. Students’ level of intercultural competence will be assessed by way of

an online test (Intercultural Effectiveness Scale). Students reflect on their

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intercultural knowledge and understanding and their behavioural strate-

gies in a project report and will get feedback.

LO 3: Ethical aspects of diversity are discussed as part of the intercultural

management challenges.

LO 4: Students discuss and evaluate various case studies from challeng-

ing international business situations.

Inhalte der Lehrveran-

staltung Specific cultural knowledge for selected industrial and emerging econo-

mies in the areas of Cultural History, Policy, Religion, Ethics, Societal

Rules, Economic background, Behavior and Communication rules, Negoti-

ation.

Lehr- und Lern-

methoden Interactive Lecture, Homework, Case Studies, Presentations, Class room

simulation of an intercultural business meeting

Besonderes Simulation of a first meeting of representatives from 2 companies from 2

different countries.

Literatur Cultures and Organizations: Software of the mind: Intercultural co-

operation and its importance for survival (2010), 3rd edition, Geert

Hofstede, Gert Jan Hofstede and Michael Minkov, McGraw-Hill,

ISBN 978-0-07-166418-9

Erin Meyer ( 2014) : The Culture Map: Breaking Through the Invisi-

ble Boundaries of Global Business, Hachette Book Group, USA,

ISBN 978-1-61-039-2501

Richard D. Lewis (2010): When Cultures Collide-Leading Across

Cultures, 3rd edition, ISBN 978-1-904-838029

Helen Deresky (2011): International Management; Managing

Across Borders and Cultures. Text and Cases, 7th edition, Pearson,

ISBN 978-0-13-254555-6

Kiss, Bow or Shake Hands (2006), 2nd edition, Terri Morrison and

Wayne A. Conaway, Adams Media, ISBN 1-59337-368-6

Fred Luthans, Jonathan P.Doh (2009), International Management:

Culture, Strategy, and behavior, 7th edition, McGraw-Hill, Part II,

The role of culture, ISBN 978-0-07-128314-4

Browaeys, Marie-Joëlle; Price, Roger (2016): Understanding Cross-

Cultural Management. Second Edition. Essex: Pearson (3rd ed.).

Holden, N., Michailova, S., & Tietze, S. (Eds.) (2015): The

Routledge Companion to Cross-Cultural Management. London,

New York: Routledge.

Wildman, J. L., Griffith, R. L., & Armon, B. K. (Eds.) (2016): Critical

Issues in Cross Cultural Management. Basel: Springer Interna-

tional Publishing.

4.10.3. M2.4.3 Management Workshops

Kursnummer/ Kürzel M2.4.3

Veranstaltungsart Compulsory / Pflicht

Name der/des Hoch-

schullehrer/s Various professors and company lecturers

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Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

Lehrsprache English / German

ECTS-Credits 2 ECTS

Gesamtworkload 60 h (30 h Class Attendance, 30 h Self Study)

Kontaktstunden/ SWS

oder Gesamtstunden 2 hours per week (SWS); primarily as a teaching block during the block

week of the study program

Qualifikationsziele der

Lehrveranstaltung Fachliche Kompetenzen (Professional Competencies):

Participants shall develop an advanced understanding of theoretical

and practical aspects of business administration and various busi-

ness models.

Fachübergreifende Kompetenzen, Berufsbefähigung (Methodological

Competencies):

Ability to analyze and critically assess business models and manage-

ment issues;

Problem solving in management issues.

Soziale Kompetenzen, Schlüsselkompetenzen (Social Competen-

cies):

Argue for or against positions in front of audiences;

Develop results in discussions in various team set ups;

Apply effective written and oral communication skills.

Persönliche Kompetenzen (Personal Competencies):

Awareness of own potential in analyzing and assessing business

models and management issues;

Awareness for own argumentation skills. Course-specific

contribution to AOL

learning objectives

LO 4: Students discuss and evaluate various real life case studies with

company representatives.

Inhalte der Lehrveran-

staltung Discuss current topics of management with executives of well-known com-

panies

Lehr- und Lern-

methoden Case studies, Presentations, Discussions

From time to time case studies take place at various companies (extern

visits)

Besonderes n.a.

Literatur n.a.

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4.11. M2.5 Electives

International Management (1 out of 4)

Modul-Nr./ Code M2.5

Semester 2. Semester

Dauer des Moduls 1 Semester

Art der Lehr-veranstal-

tung Wahlpflicht (1 aus 4)

Lehrveranstaltungen

des Moduls

M2.5.A Consulting Projects

M2.5.B Management and Leadership

M2.5.C Strategic Foresight

M2.5.D Transformationsmanagement

Häufigkeit des

Angebots 1x je Semester

Zugangs-vorausset-

zungen Vorkenntnisse aus dem ersten Semester des Studiengangs.

Niveau Master

Verwendbarkeit des

Moduls Eligible for foreign students with adequate command of English language.

Geeignet auch für ausländische Studenten mit englischen Sprachkennt-

nissen.

Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space.

Die Eignung für andere Studiengänge ist nach Rücksprache mit dem je-

weiligen Lehrenden bei Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

ECTS des Moduls 5 ECTS

Qualifikationsziele

des Moduls Fachliche Kompetenzen:

Das Qualifikationsziel ist die berufliche Verantwortungsübernahme in

der Unternehmenspraxis.

Fachübergreifende Kompetenzen, Berufsbefähigung:

Die Studierenden sind in der Lage, Zusammenhänge und Querverbin-

dungen zwischen verschiedenen betriebswirtschaftlichen Funktions-

bereichen herzustellen und diese in einen Gesamtrahmen einzuord-

nen.

Soziale Kompetenzen, Schlüsselkompetenzen:

Die Studierenden erlernen und vertiefen Social Skills und entwickeln

ihre Persönlichkeit weiter.

Persönliche Kompetenzen:

Die Studierenden werden zu kompetenten Gesprächspartnern im Bu-

siness Development und können qualifiziert mit Verantwortlichen in

Unternehmen kommunizieren und Problemlösungen für Unterneh-

men entwickeln.

Art der Prüfung Variiert je Wahlpflichtfach (siehe Studien- und Prüfungsordnung sowie die

Beschreibung des Wahlpflichtfachs)

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Gewichtung der Note 5/90

4.11.1. M2.5.A Consulting Projects

Kursnummer/ Kürzel M2.5.A

Veranstaltungsart Wahlpflicht

Name der/des Hoch-

schullehrer/s Prof. Dr. Gerd Nufer Geb. 5, Raum 108, Tel.: 07121 271 6011 [email protected]

Lehrsprache Deutsch

ECTS-Credits 5 ECTS

Gesamtworkload 150 h (60 h Präsenzstudium, 90 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Vertiefung der Management- und Marketing-Kenntnisse

Erweiterung des Wissens durch die Bearbeitung von Consulting-Pro-

jekten

Unmittelbare Anwendung der vorhandenen theoretischen Kenntnisse

im Rahmen von praktischen Projekten Course-specific

contribution to AOL

learning objectives

LO 4: Group work on real-life projects and presentations by students con-

tribute to LO 4 (domain-specific problem solving competencies): Students

show understanding of complex problem structures; apply appropriate

meth-ods/tools/instruments for complex problems technically correct; de-

velop relevant and viable solutions.

Inhalte der Lehrveran-

staltung Grundlagen der Marktforschung und des Projektmanagements

Datenerhebung

Datenanalyse

Ergebnispräsentation und Consulting

Projektarbeit

Specials aus Forschung und Praxis

Lehr- und Lern-

methoden Es kommen verschiedene Lehrmethoden zum Einsatz, die sich abwech-

seln und so unterschiedliche Lerntypen ansprechen:

Interaktive Lehrveranstaltung im seminaristischen Stil mit Diskussio-

nen

Projektarbeit in Kleingruppen mit Ergebnispräsentation und Diskus-

sion

Besonderes Unmittelbarer Kontakt zur Unternehmenspraxis, persönliche und digitale

Interaktion

Literatur Pflichtlektüre:

Backhaus, Klaus / Erichson, Bernd / Plinke, Wulff / Weiber, Rolf: Mul-

tivariate Analysemethoden. Eine anwendungsorientierte Einführung,

15. Aufl., Berlin u.a. 2018

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Fantapié Altobelli, Claudia: Marktforschung. Methoden – Anwendun-

gen – Praxisbeispiele, 3. Aufl., Stuttgart 2017

Zusätzlich empfohlene Literatur:

Nufer, Gerd / Bühler, André (Hrsg.): Management im Sport. Betriebs-

wirtschaftliche Grundlagen und Anwendungen der modernen Spor-

tökonomie, 3. Aufl., Berlin 2012

Nufer, Gerd / Bühler, André (Hrsg.): Marketing im Sport. Grundlagen

und Trends des modernen Sportmarketing, 3. Aufl., Berlin 2013

4.11.2. M2.5.B Management and Leadership

Kursnummer/ Kürzel M2.5.B

Veranstaltungsart Elective / Wahlpflicht

Name der/des Hoch-

schullehrer/s Prof. Dr. Florian Kapmeier Geb. 5, Raum 111, Tel.: 07121 271 3104 [email protected]

Lehrsprache English

ECTS-Credits 5 ECTS

Gesamtworkload 150 h (60 h Contact Hours, 90 h Self Study)

Kontaktstunden/ SWS 4 hours per week (SWS) / Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Why do so many business strategies fail? Why do so many others fail to

produce lasting results? Why do many businesses suffer from periodic cri-

ses, fluctuating sales, earnings, and morale? Why do some firms grow

while others stagnate? How do once-dominant firms lose their competi-

tive edge? And how can a firm identify and design high-leverage policies,

policies that are not thwarted by unanticipated side effects?

Accelerating economic, technological, social, and environmental change

challenge managers to learn at increasing rates. And we must increas-in-

gly learn how to design and manage complex systems with multiple feed-

back effects, long time delays, and nonlinear responses to our de-cisions.

Yet learning in such environments is difficult, precisely because we never

confront many of the consequences of our most important decisions. Ef-

fective learning in such environments requires methods to develop sys-

tems thinking, to represent and assess such dynamic com-plexity – and

tools managers can use to accelerate learning throughout an organiza-

tion.

Upon completion of this strategy course, participants will have devel-oped

the following competencies:

Professional Competencies (Fachliche Kompetenzen):

Students are introduced to systems thinking and the system dynam-

ics modeling methodology. They apply system dynamics to corporate

chal-lenges in the area of strategy, organizational change, and policy

design. Students will learn to visualize a business organization in

terms of the structures and policies that create dynamics and regu-

late performance. In particular, they will improve their understanding

of the ways in which an organization's performance is related to its

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internal structure and operating policies as well as those of custom-

ers, competitors, and sup-pliers. Students will use simulation mod-

els, management flight simula-tors, and case studies to develop con-

ceptual and modeling skills for the design and management of or-

ganizations in a dynamic world. They will learn principles for effective

use of modeling in the real world.

Methodological Competencies (Fachübergreifende Kompetenzen,

Berufsbefähigung):

Students will develop an understanding of dynamic complexity, inher-

ent in most business situations of policy-design and decision-making.

They will learn how to carefully analyze complex systems, understand

over-time-behavior, and the impacts of time delays, non-linear rela-

tionships, and feedbacks. Students will learn to recognize and deal

with situations where policy interventions are likely to be delayed, di-

luted, or defeated by unanticipated reactions and side effects. Stu-

dents get to work with role playing games, simulation models, case

studies, and management flight simulators to develop principles of

policy design for successful management of complex strategies.

Through thinking in interdisciplinary relationships and translating

these into simulation models, students develop a better understand-

ing of interactions between organizations, their customers and sup-

pliers the oftentimes vertical structures within organizations. They

will have a chance to use state of the art software for computer sim-

ulation and gaming (no prior computer modeling expe-rience is

needed).

Social Competencies (Soziale Kompetenzen, Schlüsselkompeten-

zen):

Students will improve their ability to work in teams in order to ana-

lyze complex business challenges. They will also refine their oral and

written communication skills because of the interactive nature of the

course. Through team work under time pressure and diversity in

class, students will develop social and intercultural skills, including

giving and receiving feedback.

Personal Competencies (Persönliche Kompetenzen):

Students will improve their analytical and problem-solving skills. Stu-

dents will be better aware of dynamic complexity. They will learn

about their own position and the impact of own behavior, policy-de-

sign, and strategic decision-making on the complex system in which

they them-selves – as decision-makers - are embedded.

Course-specific

contribution to AOL

learning objectives

LO 2.1: Students collaborate in international teams to develop soluations

to societal and corporate issues. These issues are mostly issues that have

international impact, thus students also reflect on the cultural dimensions

LO 3.1: Ethical aspects do play an important role in this course, be it in

understanding the dynamics of epidemics and vaccinations, the dynamics

of companies’ too fast growth, which is often followed by a bust, the criti-

cal aspect of (too much) consumption in the affluent countries of the

world and the reflection on what really makes humans happy. A special fo-

cus of the class is the realizing of the differences in wealth of the different

countries of the world when we play the simulation-based roleplay World

Climate. Here, international students represent different nations and

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blocks of the world, and they need to find an internationally valid agree-

ment on how to reduce GHG emissions in order to stabilize the tempera-

ture rise below 2°C over pre-industrial times. Students realize very well

the tension between the developed and the developing countries of the

world.

LO 4.1: In this course, students realize that many management tools cut

off feedback loops that the world actually consists of. Students learn a dif-

ferent way of thinking of how to approach complex issues that the world is

dealing with, including feeback-loops, time delays, and non-linearities –

all of which combined enable students to realize the roots of counterintui-

tive behavior of problem situations.

Inhalte der Lehrveran-

staltung • Strategic business dynamics: Purpose, tools and concepts

• Model building

• Problem definition and model purpose

• Causal loop diagrams & Stock-and-flow-diagrams to grasp complexity

• Dynamics of stocks and flows, feedback

• Understanding the dynamics of simple systems

• Analyzing systems and creating robust policies

• Network externalities, complementarities, and path dependence

• New technologies

• Interactions of operations, strategy, and Human Resource policy: the

case of People Express

• Re-engineering the supply chain in a high-velocity industry

• Late, expensive, and wrong: The dynamics of project management

• Understanding today’s impact of personal and management deci-

sions on climate change

• Cutting corners and working overtime: Service quality management

Lehr- und Lern-

methoden Interactive lecture, group work, independent literature study, case stud-

ies, business simulation models, and “management flight simulators”.

Besonderes Guest lecture, if applicable

Literatur Required reading

•Sterman, J.D. (2000), Business Dynamics. Systems Thinking and Model-

ing for a Complex World, Boston et al.: Irwin McGraHill, 2000

•Schlesinger, Leonard A., and Debra Whitestone (2000), People Express

(A). Boston, MA: Harvard Business Publishing, 2000, Case No. 9-483-

103

Recommended readings

• Lyneis, J.M. (1999), System Dynamics for Business Strategy: A Phased

Approach, in: System Dynamics Review, 15, 1999, 1, pp. 37-70

• Morecroft, J.D.W. (2007), Strategic Modelling and Business Dynamics: A

Feedback Systems Approach, Chichester: Wiley 2007

• Morecroft, J.D.W. and Sterman, J.D. (Eds., 1994), Modeling for Learning

Organizations, Portland: Productivity Press 1994

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• Rahmandad, H. and Sterman, J.D. (2012), Reporting Guidelines for Sim-

ulation-Based Research in Social Sciences, in: System Dynamics Re-

view, 28, 2012, 4, pp. 396-411

• Repenning, N. and Sterman, J.D. (2001), Nobody Ever Gets Credit for

Fixing Problems that Never Happened: Creating and Sustaining Process

Improvemence, in: California Management Review, 43, 2001, 4, pp. 64-

88

• Warren, K. (2008), Strategic Management Dynamics, Chichester: Wiley

2008

4.11.3. M2.5.C Strategic Foresight

Kursnummer/ Kürzel M2.5.C

Veranstaltungsart Elective / Wahlpflicht

Name der/des Hoch-

schullehrer/s Prof. Dr. Jan Oliver Schwarz [email protected]

Lehrsprache English

ECTS-Credits 5 ECTS

Gesamtworkload 150 h (60 h Presence, 90 h Self Study)

Kontaktstunden/ SWS 4 hours per week (SWS)

Qualifikationsziele der

Lehrveranstaltung Professional Competencies:

Students will develop skills on how to deal with dynamic, complex

and uncertain business enviromnemtns, in particular in regard to the

future, long term strategy formulation and decision making, by apply-

ing principles of Strategic Foresight and tools such as trend research,

scenario planning or business wargaming.

Methodological Competencies:

Students will enhance their decision-making skills by challenging

mental models and being introduced to making decisions under un-

certainity.

Social Competencies:

Students will apply their oral and written communication skills

through the interactive nature of the course. Furthermore, they will

apply their team skills by developing results in discussions in various

team set-ups.

Personal Competencies:

Students will gain knowledge and competencies in analyzing and as-

sessing changes in the business environment and linking these in-

sights to strategy formulation.

Course-specific

contribution to AOL

learning objectives

LO 4: Studients will be able to know and to apply methods of Strategic

Foresight as a relevant planning instrument.

Inhalte der Lehrveran-

staltung Introduction to Strategic Foresight

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Process of Strategic Foresight

Selected tools of Strategic Foresight: trend research, delphi tech-

nique, scenario planning, business wargaming

Case studies on Strategic Foresight approaches

Development of scenarios based on a real case provided by a firm

Strategic thinking

Lehr- und Lern-

methoden Besides lectures on the theoretical background of Strategic Foresight,

cases will be provided

The core of the course will be the development of scenarios

Besonderes The development of scenarios, following the scenario planning ap-

proach of Royal Dutch Shell, will be based on a real case provided by

a firm. The scenarios and the strategic implications will be presented

to senior executives of the firm.

Occasional guest speaker

Literatur Day, G. S., & Schoemaker, P. J. H. (2006). Peripheral vision: de-

tecting the weak signals that will make or break your company.

Boston: Harvard Business School Press.

Krupp, S., & Schoemaker, P. J. H. (2014). Winning the Long Game:

How Strategic Leaders Shape the Future. New York: Public Affairs.

Liebl, F., & Schwarz, J. O. (2010). Normality of the future: Trend di-

agnosis for strategic foresight. Futures, 42(4), 313–327.

Ramirez, R., & Wilkinson, A. (2016). Strategic Reframing: The Ox-

ford Scenario Plannung Approch. Oxford: Oxford Publishing.

Rohrbeck, R. (2011). Corporate Foresight: Towards a Maturity

Model for the Future Orientation of a Firm. Heidelberg: Physica-

Verlag.

Rohrbeck, R., & Kum, M. E. (2018). Corporate foresight and its im-

pact on firm performance: A longitudinal analysis. Technological

Forecasting and Social Change, in press, 1–30.

Rohrbeck, R., & Schwarz, J. O. (2013). The value contribution of

strategic foresight: Insights from an empirical study of large Euro-

pean companies. Technological Forecasting and Social Change,

80(8), 1593–1606.

Schoemaker, P. (2012). Profiting From Uncertainty: Strategies for

Succeeding No Matter What the Future Brings. New York: Free

Press.

Schoemaker, P. J. H. (1995). Scenario planning: A Tool for Strate-

gic Thinking. MIT Sloan Management Review, 36(2), 25–40.

Schwarz, J. O., Ram, C., & Rohrbeck, R. (2018). Combining sce-

nario planning and business wargaming to better anticipate future

competitive dynamics. Futures.

van der Heijden, K. (1996). Scenarios: The Art of Strategic Conver-

sation. Chichester: John Wiley & Sons.

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4.11.4. M2.5.D Transformationsmanagement

Kursnummer/ Kürzel M2.5.D

Veranstaltungsart Wahlpflichtfach, 2. Semester IACT/IBD

Name der Hochschul-

lehrerin Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130 Tel.: 07121 – 271 6018 [email protected]

Lehrsprache Deutsch/Englisch

ECTS-Credits 5 ECTS

Gesamtworkload 150 h (60 h Präsenzstudium, 90 h Selbststudium)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Qualifikationsziele der

Lehrveranstaltung Wissensvertiefung bzgl. Führung, Change-Management und Strategie-

implementierung

Erweiterung Kommunikationskompetenzen

Vertiefung Nachhaltigkeitsaspekte in Transformationsprozessen

Anwendung innovativer Methoden und Tools für das Transformations-

management (cutting-edge)

Erweiterung des Erfahrungswissens durch die Initiierung und Bearbei-

tung von Transformationsprojekten in Kooperation mit verschiedenen

Institutionen

Course-specific

contribution to AOL

learning objectives

LO 4: Group work on real-life projects and presentations by students con-

tribute to LO 4 (domain-specific problem-solving competencies): Students

show understanding of complex problem structures; apply appropriate

methods/tools/instruments for complex problems technically correct; de-

velop relevant and viable solutions.

Inhalte der Lehrveran-

staltung Grundlagen systemisches Transformationsmanagement

Vertiefung Theory U (Otto Scharmer, MIT)

Kursteilnahme „u.lab: Leading From the Emerging Future

Teilnahme am Reutlinger u.lab 2x: From Prototype to Eco-System-Im-

pact) (Prototyping, Peer Coaching, Support from Precensing Institute)

Anwenden der Methoden und Tools der u.lab 2x online Plattform

Konkrete Anwendung des Wissens in der Projektarbeit

Reflextion der Umsetzung

Lehr- und Lern-

methoden Es kommen verschiedene innovative Lernmethoden zum Einsatz:

Diskussion und Reflektion der Inhalte des

Online Kus: u.lab: Leading From the Emerging Future

Teilnahme an dem Reutlinger u.lab 2x-Session

Online-Termine mit dem Presencing Institut (MIT):

20. Februar, 26. März, 30 April, 4 Juni nachmittags

(16:00 – 19:00 Uhr)

(Online oder im Nachgang per Aufzeichung)

Durchführung Projektarbeit in Kleingruppen mit den externen Stake-

holdern

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Durchführung von Experimenten zum sozialen Feld

Ergebnispräsentation und Diskussion mit den externen Stakeholdern

Besonderes Unmittelbarer Kontakt zur Unternehmenspraxis

Anwendung der Tools im Rahmen eines oder mehrerer konkreter Trans-

formationsprojekte

Unterstützung von Presencing Insittute (MIT, Otto Scharmer)

Einbindung in das weltweite u.lab Netzwerk

Hoher Innovationsgrad und viel Raum für Experimente und neue Ideen

Literatur Pflichtlektüre vor Kursbeginn zu Lesen:

Scharmer, C. O., The Essentials of Theory U, Core Principlees and Ap-

plications, 2018.

Ergänzende Literatur:

Scharmer, C. O., Theory U: Leading from the Future as it Emerges, 2nd

ed., 2016.

Scharmer, C. O., Kaufer, K., Leading from the Emerging Future: From

Ego-System to Eco-System Economics, 2013

Senge, P., Scharmer, O., et al, Presence: An Exploration of Profound

Change in People, Organizations, and Society, 2004.

Müller-Christ, G., Pijetlovic, D., Komplexe Systeme lessen. Das Poten-

tial von Systemaufstellungen in Wissenschaft und Praxis, Berlin 2018.

Kaduk, S., Osmetz, D., et al., Musterbrecher. Die Kunst, das Spiel zu

drehen, Hamburg 2013.

Entsprechend der Themen für die Hausarbeit Bearbeitung weitere Litera-

tur erforderlich.

Prüfungsform Hausarbeit und Präsentation

Teilnahme-

beschränkung

SoSe 2020

20 Teilnehmer/Teilnehmerinnen

Projektvorhaben

SoSe 2020

1) Unterstützung der Entwicklung eines innovativen Industrieparks

und Reutlingen unlimited für die Stadt Reutlingen mittels Theory U

https://www.reutlingen.de/RT-unlimited

2) tbd; Vorschläge willkommen

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4.12. M2.6 Electives

Business Language II (1 out of 5)

Module-No./ Code M2.6

Semester 2. Semester (two-semester program)

Duration of Module 1 Semester (two-semester program)

Type of Module Elective / Wahlpflicht (eine Veranstaltung aus fünfen ist zu wählen)

Courses included in

the Module M2.6.A Business English II

M2.6.B Business French II

M2.6.C Business Spanish II

M2.6.D Business Chinese II

M2.6.E Business German II

Frequency of Module Once per semester/1x je Semester

Admission

Requirements

None / Keine (Admission test for grouping / Test zur Gruppeneinteilung)

Academic Level Master

Transferability of Mod-

ule Eligibility for other programs with consent of teachers and acording to

availability of seats

Responsible Prof. /

Module Coordinator

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

ECTS Credits 2 ECTS

(Module) Learning

Outcomes Language skills at respective language level (see language for details)

Type of Assessment/

Prerequisites for

awarding credits

Continous assessments (CA) consisting of:

written assignment (40%), oral assignment (40%), active

participation and attendance (20%). All continuing assessments are

determined at the course level.

Weighting of Grade 2/90

4.12.1. M2.6.A Business English II

Module-No./ Code M2.6.A

Type of Module Elective

Admission

Requirements

Successful completion of Business English I.

Academic Level Master; Course is conducted at C1.2 level.

Transferability of Mod-

ule

Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on semester: Miguel Prieto-Valle, otherwise contact:

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Teaching Language English

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Curriculum and Syllabi Handbook

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ECTS-Credits 2 ECTS

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours

2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. After the successful completion of this course, stu-

dents should have developed:

Professional competence:

Students will confidently and appropriately use common Business

English buzzwords, idioms and phrases.

Students will confidently use negotiation tactics.

Methodological competence:

Students will apply appropriate grammar, punctuation and

spelling conventions when writing.

Students will compare/contrast the differences when doing busi-

ness in the eastern versus western cultures.

Social competence:

Students will apply networking and teambuilding skills within a

multicultural context.

Students will collaborate with peers from various cultural back-

grounds to problem-solve business scenarios.

Students will confidently and professionally discuss ideas.

Personal competence:

Students will confidently use the English language—verbally--for

different purposes, including business situations and job inter-

views.

Students will improve their vocabulary and skills based on their in-

dividual competency level.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Preparing for the job market

Learning Objectives:

1. Compare/contrast different CV styles from different countries/job

markets 2. Write a professional cover letter/submission email

3. Professional/business etiquette for expressing interest in job post-

ings 4. Demonstrate interview skills (telephone, Skype, firing squad, case

interviews)

5. S.M.A.R.T goals

International/intercultural communication

Learning Objectives: 1. Use diplomatic language within different cultural contexts

2. East meets west comparison

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3. Professional negotiation tactics & persuasion

Open topics depending on need

1. Business buzz words and idioms 2. Written communication (grammar, style,etc)

3. Verbal communication 4. Expressing cause & effect

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

case studies, etc., depending on individual student needs.

Miscellaneous The Business English courses are tailored to the needs of the IACT and

IBD students.

Literature Reading materials used in class will reflect current topics in business.

Sources may include newspapers, journals, news reports, etc. For this

reason, this literature section only reflects grammar and writing skills

books.

COBUILD English Grammar. The source of authentic English

(2017). Harper Collins. ISBN-13 978-0008135812

Business English: The Writing Skills You Need for Today's Work-

place (2016). By Andrea B. Geffner, Barron’s Publishers

ISBN 1438006969, 9781438006963

How to Write Effective Business English: Your guide to excellent

professional communication (2012).

By Fiona Talbot, Kogan Ltd. Publishers. ISBN 978 0 7494 9729 3

4.12.2. M2.6.B Business French II

Module-No./ Code M2.6.B

Type of Module Elective

Admission

Requirements

Successful completion of Business English I.

Academic Level For French, courses are offered at the B1 to C1 level.

Transferability of Mod-

ule

Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business French: Anne-Marie Labbé, Sylvie Béroud, Serge Turcot ,

otherwise contact: Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028

[email protected]

Teaching Language French

ECTS-Credits 2 ECTS

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

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Weekly (SWS) or Total

Contact Hours

2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. Students must demonstrate the prerequisite skills in

order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while increasing their

knowledge of basic business terminology in the target language.

Students will demonstrate best practices for business communi-

cation skills in the target language.

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with France as well as the ways of

life and business life in French-speaking countries.

Students will become aware of current economic developments

and problems in French-speaking countries.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business French courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc.

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For Business French:

To be announced in class (depends on the course level).

4.12.3. M2.6.C Business Spanish II

Module-No./ Code M2.6.C

Type of Module Elective

Admission

Requirements

Successful completion of previous language level in Semester 1.

Academic Level For Spanish, courses are offered at the A1 to C1.2 level.

Transferability of Mod-

ule

Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business Spanish: Yolanda Guevara, Esteban Caballero, Francis

Figueroa, Maria Engracia Lopez Sanchez, Pilar Vega, Lilliam Rojas-Klaus,

otherwise contact:

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Teaching Language Spanish

ECTS-Credits 2 ECTS

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours 2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive

levels of one language. Students must demonstrate the prerequisite skills

in order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while increasing their

knowledge of basic business terminology in the target language.

Students will demonstrate best practices for business communi-

cation skills in the target language.

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

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Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with Spain and Latin-American

countries as well as the ways of life and business life in Spanish-

speaking countries.

Students will become aware of current economic developments

and problems in Spanish-speaking countries.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learning

Methodologies All teaching is by native speakers and based on short presentations, in-

teractive activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business Spanish courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc. The textbooks/workbooks listed below will be used in conjunc-

tion with these additional materials.

For Business Spanish:

Meta Professional A1-A2 Spanisch für den Beruf (2018)/Klett

Meta Professional B1 Spanisch für den Beruf (2018)/ Klett

Further literature will be announced, especially for higher levels.

4.12.4. M2.6.D Business Chinese II

Module-No./ Code M2.6.D

Type of Module Elective

Admission

Requirements

Successful completion of previous language level in Semester 1.

Academic Level For Chinese, courses are offered at the A1 to B1 level.

Transferability of Mod-

ule

Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business Chinese: Xiaohui Xu, Hui Mo-Meier, Ying Feng, otherwise

contact:

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Curriculum and Syllabi Handbook

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Master of Science

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© ESB Business School, Hochschule Reutlingen Seite 62 von 72

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028

[email protected]

Teaching Language Chinese

ECTS-Credits 2 ECTS

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours

2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. Students must demonstrate the prerequisite skills in

order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while increasing their

knowledge of basic business terminology in the target language.

Students will demonstrate best practices for business communi-

cation skills in the target language.

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with China as well as the ways of

life and business life in China.

Students will become aware of current economic developments

and problems in China.

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Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business Chinese courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc.

For Business Chinese:

To be announced in class (depends on the course level).

4.12.5. M2.6.E Business German II

Module-No./ Code M2.6.E

Type of Module Elective

Admission

Requirements

Successful completion of Business English I.

Academic Level For German, courses are offered at the A1 to C1.2 level.

Transferability of Mod-

ule

Eligibility for other programs with consent of teachers and acording to

availability of seats

Lecturer's Name (for

Contact Details see

ESB-Website)

Depends on course level:

For Business German: Dr. Karen Diehl, Josefine Kohle-Hempel, Susanne

Lindner, Gabriele Cwejn, Martin Böhler,

otherwise contact:

Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101

[email protected]

Teaching Language German

ECTS-Credits 2 ECTS

(Total) Workload 60 h (30 h Class Attendance, 30 h Self Study)

Weekly (SWS) or Total

Contact Hours

2 hours per week (SWS)

Learning Outcomes Over the course of two semesters, students complete two consecutive lev-

els of one language. Students must demonstrate the prerequisite skills in

order to advance to the next level. After successful completion of this

course, students should have developed:

Professional competence:

Students will improve their language skills, while increasing their

knowledge of basic business terminology in the target language.

Students will demonstrate best practices for business communi-

cation skills in the target language.

On all levels, students will improve their communication skills ac-

cording to their individual capabilities.

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Students will acquire or improve their grammar skills and vocabu-

lary in the target language according to their individual compe-

tency level.

Students will acquire or improve written and oral communication

skills in the target language, especially those skills used in busi-

ness contexts and situations in the student’s personal context

(studies, internships).

Methodological competence:

Students will analyze and discuss different topics related to

business communication.

Social competence:

Students will interact in the target language for various

purposes and with different types of audiences.

Students will improve their intercultural awareness and

intercultural communication competencies.

Personal competence:

Students will improve self-confidence using the target language

for different purposes, including business situations.

Students will become familiar with Germany as well as the ways of

life and business life in German-speaking countries.

Students will become aware of current economic developments

and problems in German-speaking countries but especially in Ger-

many.

Contents/ Indicative

Syllabus

The content of each course level is in accordance with the Common Euro-

pean Framework Reference for Languages (CEFR).

Teaching and Learn-

ing Methodologies All teaching is by native speakers and based on short presentations, inter-

active activities, role-plays, written assignments, discussions, articles,

etc., depending on individual student needs.

Miscellaneous The Business German courses are offered ESB-wide and therefore reflect

the ESB-wide module and course descriptions.

Literature Reading materials used in class will reflect current topics in business, in

the target language. Sources may include newspapers, journals, news re-

ports, etc.

For Business German:

To be announced in class (depends on the course level).

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4.13. M3.A International Business Studies

Modul-Nr./ Code M3.A

Semester 3. Semester

Dauer des Moduls 1 Semester

Art der Lehr-veranstal-

tung

Compulsory, M3.A or M3.B, for those deficient in foreign experience acc.

to StuPrO / Pflicht, M3.A oder M3.B, für jene mit nicht ausreichenden

Auslandserfahrungen gem. StuPrO

Häufigkeit des

Angebots

Once per semester/1x je Semester

Zugangs-

voraussetzungen

Successful completion of all coursework in the IBD program;

Dependent on international partner university.

Antrag auf Zulassung zum Auslandstudiensemester in Reutlingen und bei

der Partneruniversität.

Im Learning Agreement werden die Module und Kurse genannt, die der

oder die Studierende an der Partnerhochschule einplant. Das Learning

Agreement muss vor Antritt des Auslandsaufenthalts von der/dem Modul-

verantwortlichen genehmigt werden und mit den Gesamtzielen des Studi-

engangs übereinstimmen. Sind vor Ort Kursänderungen notwendig, ist

dies bis eine Woche nach Studienstart anzuzeigen. Eine Woche nach Be-

ginn an der Auslandshochschule meldet der oder die Studierende die

endgültige Kursauswahl mit Unterschrift der Partnerhochschule dem/der

Modulverantwortlichen. (Nachweispflicht liegt beim Studierenden).

Anerkannt werden können fachspezifische Kurse auf Masterniveau in vol-

lem Umfang und Sprachkurse - mit Ausnahme von Englischsprachkursen -

bis max. 12 ECTS von Partnerhochschulen der HS/ESB Reutlingen oder

von qualitativ der ESB Business School vergleichbaren, anerkannten

Hochschulen oder Universitäten.

Niveau Master

Verwendbarkeit des

Moduls

n.a.

Modul-

verantwortliche(r)

Student is responsible for meeting all requirements of partner university,

as well as of all stakeholders' requirements at Reutlingen University, esp.

the IACT progrram.

Professor and program coordinator advises about studies at respective

partner universities

Prof. Dr. Carmen A. Finckh

Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

Lehrsprache Usually English, but dependent on partner university

ECTS-Credits 30 ECTS

Gesamtworkload 900 h (subdivision subjective to partner university arrangements)

Kontaktstunden/ SWS

oder Gesamtstunden

Subject to partner university

Art der Prüfung Subject to partner university

Gewichtung der Note 30/120

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 66 von 72

Qualifikationsziele Professional Competencies (Fachliche Kompetenzen):

Expand subject knowledge, or learn new subjects not taught within

the IACT program, esp. with respect to accounting, controlling, and

taxation.

Methodological Competencies (Fachübergreifende Kompetenzen, Be-

rufsbefähigung):

Get foreign experience.

Social Competencies (Soziale Kompetenzen, Schlüsselkompetenzen:

Learn to cope with an alien environment. Increase communication

skills. Establish and expand foreign relationshipls. Increase intercul-

tural understanding.

Personal Competencies (Persönliche Kompetenzen):

Expand personal horizons, leave comfort zone, and grow to confident

personality.

Course-specific

contribution to AOL

learning objectives

LO 2:

Depending on the partner university / courses chosen.

Inhalte des Moduls Dependent on partner university

Lehr- und Lern-

methoden

Dependent on partner university

Besonderes Dependent on partner university

Literatur Dependent on partner university

4.14. M3.B International Internship

Modul-Nr./ Code M3.B

Semester 3. Semester

Dauer des Moduls 1 Semester (at least 22 weeks)

Art der Lehr-

veranstaltung Compulsory, M3.A or M3.B, for those who lack foreign experience acc. to

StuPrO / Pflicht, M3.A oder M3.B, für jene mit nicht ausreichenden Aus-

landserfahrungen gem. StuPrO

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen Successful completion of all coursework in the IACT program; Dependent on acceptance of international internship agreement.

Niveau Master

Verwendbarkeit des

Moduls n.a.

Modul-

verantwortliche(r) Student is responsible for meeting all all stakeholders' requirements at

Reutlingen University, esp. the IACT program, as well as meeting interna-

tional internship requirements.

Professor or program coordinator advises about internship requirements.

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 67 von 72

Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

Lehrsprache Usually English, but dependent on international internship company.

ECTS-Credits 30 ECTS

Gesamtworkload (Prä-

senzzeit und Selbst-

studium)

900 h (Subdivision subjective to international internship company, as well

as all stakeholders' requirements at Reutlingen University, esp. the IACT

program)

22 Präsenzwochen / Weeks in company

Kontaktstunden/ SWS 2 hours per week (SWS) / Semesterwochenstunden (SWS)

Art der Prüfung/

Voraussetzung für

die Vergabe von

Leistungspunkten

Internship Report / Praktikumsbericht (28 out of 30 ECTS):

4000 Wörter, in Deutsch oder Englisch, Abgabe Print und elektornisches

Exemplar des Berichts

Internship Colloquium /Kolloquium (2 out of 30 ECTS): Termine, Dauer,

Prüfer werden jeweils zu Beginn des Semesters mitgeteilt.

Gewichtung der Note Pass, no pass / unbenotet

Qualifikationsziele Professional Competencies (Fachliche Kompetenzen):

Anwendung des erworbenen Fachwissens in einem internationalen

Unternehmen wenn möglich mit Einsatz im Ausland und/oder der Be-

schäftigung mit internationalen Fragestellungen

Methodological Competencies (Fachübergreifende Kompetenzen, Be-

rufsbefähigung):

Anwendung der interkulturellen Kompetenz

Reflektion Theorie und Praxis.

Social Competencies (Soziale Kompetenzen, Schlüsselkompeten-

zen):

Erhöhung der Kommunikationsfähigkeiten im internationalen Umfeld

Auf- und Ausbau von internationalen Beziehungen

Personal Competencies (Persönliche Kompetenzen):

Erweiterung des persönlichen Horizonts und Verlassen der Komfort-

zone Course-specific

contribution to AOL

learning objectives

LO 2: Students work in international oriented companies where they have

to cope with mixed teams, with their supervisors and different clients.

Inhalte des Moduls Dependent on international internship company, as well as all stakehold-

ers' requirements at Reutlingen University, esp. the IACT program:

Studienrelevante Fragestellungen in Abstimmung mit dem Modulverant-

wortlichen

Lehr- und Lern-

methoden Praktische Tätigkeit im Unternehmen

Besonderes n/a

Literatur Der Studierende muss zu dem Themengebiet des Praktikums die ent-

sprechende Fachliteratur sichten und das Wissen entsprechend einbrin-

gen bzw. reflektieren. (Theoriegestütztes Praktikum).

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 68 von 72

4.15. M3.C (International) Internship (Voluntary)

Modul-Nr./ Code M3.C

Semester 3. Semester

Dauer des Moduls 1 Semester (at least 22 weeks)

Art der Lehr-veranstal-

tung Voluntary, supplementary foreign experience acc. to StuPrO / Freiwillige,

ergänzende Auslandserfahrungen gem. StuPrO

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen Successful completion of all coursework in the IACT program; Dependent on acceptance of international internship agreement.

Niveau Master

Verwendbarkeit des

Moduls n.a.

Modul-

verantwortliche(r) Student is responsible for meeting all all stakeholders' requirements at

Reutlingen University, esp. the IACT program, as well as meeting interna-

tional internship requirements.

Professor or program coordinator advises about internship requirements.

Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018

[email protected]

Lehrsprache Usually English, but dependent on international internship company.

ECTS-Credits 30 ECTS

Gesamtworkload (Prä-

senzzeit und Selbst-

studium)

900 h (Subdivision subjective to international internship company, as well

as all stakeholders' requirements at Reutlingen University, esp. the IACT

program)

22 Präsenzwochen / Weeks in company

Kontaktstunden/ SWS 2 hours per week (SWS) / Semesterwochenstunden (SWS)

Art der Prüfung/

Voraussetzung für

die Vergabe von

Leistungspunkten

Internship Report / Praktikumsbericht (28 out of 30 ECTS):

4000 Wörter, in Deutsch oder Englisch, Abgabe Print und elektornisches

Exemplar des Berichts

Internship Colloquium /Kolloquium (2 out of 30 ECTS): Termine, Dauer,

Prüfer werden jeweils zu Beginn des Semesters mitgeteilt.

Gewichtung der Note Pass, no pass / unbenotet

Qualifikationsziele Professional Competencies (Fachliche Kompetenzen): Anwendung des erworbenen Fachwissens in einem internationalen

Unternehmen wenn möglich mit Einsatz im Ausland und/oder der Be-

schäftigung mit internationalen Fragestellungen

Methodological Competencies (Fachübergreifende Kompetenzen, Be-

rufsbefähigung):

Anwendung der interkulturellen Kompetenz

Reflektion Theorie und Praxis.

Social Competencies (Soziale Kompetenzen, Schlüsselkompeten-

zen):

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 69 von 72

Erhöhung der Kommunikationsfähigkeiten im internationalen Umfeld

Auf- und Ausbau von internationalen Beziehungen

Personal Competencies (Persönliche Kompetenzen)

Erweiterung des persönlichen Horizonts und Verlassen der Komfort-

zone Course-specific

contribution to AOL

learning objectives

LO 2: Students work in companies with mixed teams, their supervisors

and different clients.

Inhalte des Moduls Dependent on international internship company, as well as all stakehold-

ers' requirements at Reutlingen University, esp. the IACT program:

Studienrelevante Fragestellungen in Abstimmung mit dem Modulverant-

wortlichen

Lehr- und Lern-

methoden Praktisches Studiensemester/ Tätigkeit im Unternehmen

Besonderes n/a

Literatur Der Studierende muss zu dem Themengebiet des Praktikums die ent-

sprechende Fachliteratur sichten und das Wissen entsprechend einbrin-

gen bzw. reflektieren. (Theoriegestütztes Praktikum).

4.16. M4.1 Advanced Business Simulation

Modul-Nr./ Code M4.1

Semester 3. Semester

Dauer des Moduls 1 Semester

Art der Lehr-

veranstaltung Compulsory / Pflicht

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-

voraussetzungen Successful completion of all IBD program coursework

Niveau Master

Verwendbarkeit des

Moduls Eligible for foreign students with adequate command of English language.

Geeignet auch für ausländische Studenten mit englischen Sprachkennt-

nissen.

Eligibility for other study programs possible after prior consent of respec-

tive lecturer, and with availability of seat/space.

Die Eignung für andere Studiengänge ist nach Rücksprache mit dem je-

weiligen Lehrenden bei Platzverfügbarkeit möglich.

Modul-

verantwortliche(r) Prof. Roland Heger, PhD Building/Geb. 17, Room/Raum 119, Tel.: 07121 271 6012

[email protected]

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 70 von 72

Name der/des

Hochschullehrer/s Prof. Roland Heger, PhD Building/Geb. 17, Room/Raum 119, Tel.: 07121 271 6012

[email protected]

Additional teachers, esp.

Prof. Werner Glaser Building/Geb. 17, Room/Raum 015, Tel.: 07121 271 3048

[email protected]

Lehrsprache English

ECTS-Credits 5 ECTS

Gesamtworkload (Prä-

senzzeit und Selbst-

studium)

150 h (120 h Class Attendance, 30 h Self Study/Preparation)

Kontaktstunden/ SWS 4 Semesterwochenstunden (SWS)

Art der Prüfung CA (continuous assessment) with quizzes, project reports, and presenta-

tions

Gewichtung der Note 5/90

Qualifikationsziele Professional Competencies (Fachliche Kompetenzen):

Students will draw upon all subjects studied in the IACT program, and

apply them for to manage an international company in a global com-

petitive environment.

Methodological Competencies (Fachübergreifende Kompetenzen,

Berufsbefähigung):

Students apply advanced analytical methods during the competition,

and learn to manage complex decision-making processes, and envi-

ronments.

Social Competencies (Soziale Kompetenzen, Schlüsselkompeten-

zen):

Posing the right questions, managing different skills, interests, and

emotions, recognizing different stakeholders‘ objectives, all lead to a

honing of social skills, judgment, and ethical conduct. With foreign

student interaction, intercultural skills and English business language

skills are trained.

Personal Competencies (Persönliche Kompetenzen):

Participants grow with application and training of skills into confident

and responsible business decision makers, contributing as team

players, however recognizing the necessity to decide under time con-

straints. Course-specific

contribution to AOL

learning objectives

LO 4: Students learn how to apply their knowledge acquired in the pro-

gram towards management of a company operating, and competing, in in-

ternational markets. They learn how to deal with complexities in time

(past, present, and future), as well as with the interactions of different

functional areas.

Inhalte des Moduls Concepts, methods, objectives, instruments applied to manage an in-

ternationally acting company in areas of

Human resource management

Marketing

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 71 von 72

Production

Investments

Finance

Competition

Lehr- und Lern-

methoden All work, and most evaluation, is done in groups:

Interactive style with discussions

project work, and presentations

occasional guest contributor

Besonderes General management in an international environment, simulating product

managers’ and/or business unit managers’ work and decisions

Literatur Handouts by teacherManuals for preparationArticles for preparation

4.17. M4.2 Master Thesis

Modul-Nr./ Code M4.2

Semester 3.or/oder 4. Semester

Dauer des Moduls 1 Semester

Art der Lehr-

veranstaltung Compulsory / Pflicht

Häufigkeit des

Angebots Once per semester/1x je Semester

Zugangs-vorausset-

zungen Successful completion of all IACT program coursework

Niveau Master

Verwendbarkeit des

Moduls Die Eignung für andere Studiengänge ist nach Rücksprache mit dem je-

weiligen Betreuer bei Verfügbarkeit von Kapazität möglich.

Modul-

verantwortliche(r) Various professors and company lecturers

Prof. Dr. Dominic Wader

Geb. 17, Raum 116, Tel.: 07121 271 3065

[email protected]

Name der/des

Hochschullehrer/s Various professors, as first, and various professors and company repre-

sentatives as second advisors

Lehrsprache Deutsch/German oder/or English

ECTS-Credits 25 ECTS

Gesamtworkload 750 h (Self Study)

Kontaktstunden/ SWS

oder Gesamtstunden Individual advisory hours

Art der Prüfung Final thesis

Gewichtung der Note 25/90

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Curriculum and Syllabi Handbook

Studiengang International Accounting,

Controlling & Taxation (IACT),

Master of Science

Stand: SoSe 2020

© ESB Business School, Hochschule Reutlingen Seite 72 von 72

Qualifikationsziele Supporting final learning goals and objectives specified in the program

qualification section Course-specific

contribution to AOL

learning objectives

LO 4: With their master's thesis students show how they apply their

knowledge from the program to real-world opportunities and problems, ar-

riving at viable solutions to issues of one specific company, or some em-

pirically analyzable challenge.

Inhalte des Moduls Ausführungsbestimmungen zur Masterarbeit (Master Thesis) in den Studi-

engängen IACT und IBD

Es gelten die Vorgaben der „Allgemeinen Studien- und Prüfungsordnung

der Hochschule Reutlingen“ (§14).

Die Masterarbeit ist eine Prüfungsarbeit, welche die wissenschaftliche

Ausbildung abschließt. Sie soll zeigen, dass der Kandidat/die Kandidatin

in der Lage ist, ein Problem aus dem Themengebiet des Master- Studien-

ganges selbständig mit wissenschaftlichen Methoden zu bearbeiten. Die

Masterarbeit sollte ein Thema aus der Praxis aufgreifen und in Zusam-

menarbeit mit einem Unternehmen erstellt werden.

Mindestens ein/e Betreuer/in der Thesis muss Lehrende/r im Studien-

gang sein. Die Zweitbetreuung durch einen qualifizierten hochschulexter-

nen Betreuer ist grundsätzlich möglich (z.B. Unternehmensbetreuer oder

Professor einer anderen Hochschule). Die Qualifikation eines Unterneh-

mensbetreuers muss zumindest durch einen dem angestrebten Studien-

abschluss gleichwertigen akademischen Grad nachgewiesen werden.

Das Anmeldedatum des Themas der Thesis ist variabel. Sie muss über

das offizielle Anmeldeformular der Hochschule Reutlingen erfolgen.

Die Bearbeitungszeit darf vier Monate nicht überschreiten. Thema, Aufga-

benstellung und Umfang der Arbeit sind von den Betreuenden so zu be-

grenzen, dass die Frist zur Bearbeitung eingehalten werden kann. Sofern

der/ die Kandidat/in die Gründe für die Überschreitung der Bearbeitungs-

zeit nicht zu vertreten hat, kann die Bearbeitungszeit auf schriftlichen An-

trag an Prüfungsbeauftragte/n sowie Erstbetreuer/in der Thesis auf ins-

gesamt höchstens sechs Monate verlängert werden.

Abschlussarbeiten können mit einem Sperrvermerk versehen werden, so

dass vertrauliche Informationen des Unternehmens geschützt sind.

Der Umfang umfasst ca. 20.000 Wörter. Formatierung und Sprache sind

mit dem jeweiligen Betreuer abzusprechen.

Mindestens bis zum Abgabedatum der Thesis muss der /die Studierende

immatrikuliert sein.

Beide Betreuer/innen der Abschlussarbeit müssen ein Exemplar der The-

sis erhalten, welches mit dem Eingangsstempel der Hochschule Reutlin-

gen versehen ist. Des Weiteren ist bei dem /der Studiengangskoordina-

tor/in das gestempelte Deckblatt der Thesis als Kopie einzureichen.

Lehrmethoden n/a

Besonderes n/a

Literatur n/a