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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
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
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
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.
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.
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
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
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
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
roland.heger@reutlingen-university.de
Lecturer's Name (for
Contact Details see
ESB-Website)
Prof. Roland Heger, PhD
Building/Geb. 17, Room/Raum 119, Tel.: 07121 271 6012
roland.heger@reutlingen-university.de
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.
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
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
Carmen.Finckh@reutlingen-university.de
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
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
Carmen.Finckh@reutlingen-university.de
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.
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.)
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 robert.lobue@reutlingen-university.de
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.
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
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
dominic.wader@reutlingen-university.de
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
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
dominic.wader@reutlingen-university.de
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
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 gerhard.braun@rwt-gruppe.de
WP/StB Klaus Schabel
klaus.schabel@rwt-gruppe.de
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.
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
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 philipp.von-carlowitz@reutlingen-university.de
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
markus.conrads@reutlingen-university.de
Lehrsprache Deutsch
ECTS-Credits 2 ECTS
Gesamtworkload 60 h (30 h Präsenz, 30 h Selbststudium)
Kontaktstunden/ SWS 2 Semesterwochenstunden (SWS)
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 philipp.von-carlowitz@reutlingen-university.de
Lehrsprache English
ECTS-Credits 2 ECTS
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 21 von 72
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
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 22 von 72
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
bernd.banke@reutlingen-university.de
Name der/des
Hochschullehrer/s Prof. Dr.iur. Bernd Banke Building/Geb. 5, Room/Raum 112, Tel.: 07121 271 6013
bernd.banke@reutlingen-university.de
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 23 von 72
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).
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 24 von 72
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
Yoany.Beldarrain@reutlingen-university.de
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
Yoany.Beldarrain@reutlingen-university.de
Teaching Language English
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 25 von 72
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 26 von 72
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
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 27 von 72
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
Yoany.Beldarrain@reutlingen-university.de
Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028
Niamh.Omahony@reutlingen-university.de
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)
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 28 von 72
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:
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 29 von 72
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
Yoany.Beldarrain@reutlingen-university.de
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:
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 30 von 72
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:
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 31 von 72
Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101
Yoany.Beldarrain@reutlingen-university.de
Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028
Niamh.Omahony@reutlingen-university.de
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© 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
Yoany.Beldarrain@reutlingen-university.de
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.
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).
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
Carmen.Finckh@reutlingen-university.de
Name der/des
Hochschullehrer/s Prof. Dr. Carmen A. Finckh Geb. 17, Raum 130, Tel.: 07121 271 6018
Carmen.Finckh@reutlingen-university.de
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).
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.
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
dominic.wader@reutlingen-university.de
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.
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 Michael.jetter@rwt-gruppe.de
Prof. Dr. Dominic Wader Geb. 17, Raum 116, Tel.: 07121 271 3065 dominic.wader@reutlingen-university.de
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
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 dominic.wader@reutlingen-university.de
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
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
dominic.wader@reutlingen-university.de
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)
Curriculum and Syllabi Handbook
Studiengang International Accounting,
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
florian.doettling@rwt-gruppe.de
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
gregor.bartle@rwt-gruppe.de
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
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
dominic.wader@reutlingen-university.de
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
Carmen.Finckh@reutlingen-university.de
Lehrsprache Deutsch
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
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
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 44 von 72
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 Baldur.Veit@reutlingen-university.de
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
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 45 von 72
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
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 46 von 72
Prof. Dr. Dominic Wader
Geb. 17, Raum 116, Tel.: 07121 271 3065
dominic.wader@reutlingen-university.de
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 47 von 72
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
dominic.wader@reutlingen-university.de
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 gerd.nufer@reutlingen-university.de
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 Florian.Kapmeier@reutlingen-university.de
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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Stand: SoSe 2020
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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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Master of Science
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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 jan.schwarz@reutlingen-university.de
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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Controlling & Taxation (IACT),
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Stand: SoSe 2020
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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 Carmen.finckh@reutlingen-university.de
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
Yoany.Beldarrain@reutlingen-university.de
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
Yoany.Beldarrain@reutlingen-university.de
Teaching Language English
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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
Yoany.Beldarrain@reutlingen-university.de
Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028
Niamh.Omahony@reutlingen-university.de
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 60 von 72
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
Yoany.Beldarrain@reutlingen-university.de
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:
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 61 von 72
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:
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 62 von 72
Prof. Yoany Beldarrain (Ph.D) Building/Geb. 5, Room/Raum 114, Tel.: 07121 271 3101
Yoany.Beldarrain@reutlingen-university.de
Prof. Dr. Niamh O´Mahony Building/Geb. 17, Room/Raum 113, Tel.: 07121 271 3028
Niamh.Omahony@reutlingen-university.de
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 63 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).
4.12.5. 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
Yoany.Beldarrain@reutlingen-university.de
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.
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 64 von 72
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).
Curriculum and Syllabi Handbook
Studiengang International Accounting,
Controlling & Taxation (IACT),
Master of Science
Stand: SoSe 2020
© ESB Business School, Hochschule Reutlingen Seite 65 von 72
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
Carmen.Finckh@reutlingen-university.de
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
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.
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
Carmen.Finckh@reutlingen-university.de
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).
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
Carmen.Finckh@reutlingen-university.de
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):
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
roland.heger@reutlingen-university.de
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
roland.heger@reutlingen-university.de
Additional teachers, esp.
Prof. Werner Glaser Building/Geb. 17, Room/Raum 015, Tel.: 07121 271 3048
werner.glaser@reutlingen-university.de
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
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
dominic.wader@reutlingen-university.de
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
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
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