Wissensdatenbank Wirtschaftsrecht: LVIBEInstitutionalEconomics

Version [63779]

Dies ist eine alte Version von LVIBEInstitutionalEconomics erstellt von Pioch am 2016-01-23 15:56:13.

Advanced Economics: Institutional Economics

Contact

If you will have a question, please use this link to contact Prof. Dr. Peter Schuster.

Course Material

The course material is available in the share folder and studip of the faculty.

Textbooks

Obligatory literature

Schuster, P.: Transfer Prices and Management Accounting, 2015

Schuster, P./ Clarke, P.: Transfer Prices: Functions, Types and Behavioral Implications, in: Management Accounting Quarterly, Vol. 11, No. 2 (2010), p. 22-32

Sverovich, S./ Schuster, P.: Transfer Pricing in Non-Linear Revenue Settings, in: International Journal of Management Accounting Research 2015, Vol. 4, in print.

Schuster, P.: Management Accounting & Management Control Systems CD Rom (latest version)

More information regarding the course Credits: 5 ECTS Degree programm: Master-degree faculty business and economics recommend participation to the students in the 2nd semester Duration of the course: one semester 2,5 SWS Learning outcomes: Gaining an advanced understanding of international management accounting & management control systems, esp. of transfer pricing and performance measurement. The course aims at providing a specific view on management control based on the bahavioural guidance function of management accounting systems. Grading: Final Exam (100 %)

Information

The lecture "Management Control Systems" hosted by Mr. Prof. Dr. Peter Schuster takes place conventionally in the second semester of the master program.

Topics

1. (Modern) Contracttheory of the state

Modern contract theory

Property rights

Principal-Agent Theory

2. Institutional foundation of democratic governments

Presidential systems

Parliamentary systems

Plebiscitary democracy

3. Public Non Government Institutions

Law courts

Audit courts

Political parties

Others

4. Private institutions as political authorities

Pressure groups

Citizens initiatives

Mass media

Others

5. Evolution of norms

Dates

In the summer semester 2015 the lecture is taking place:

lecture part	Day	Time	Room
Part 1	Tuesday I	2.15 - 3.45 am	C 207
Part 2	Tuesday II	4.15 - 5:45 pm	C 207

Exams Date:

Date	Time	Room
*30.07.2015	1 - 2.30 pm	H 0102

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