ich war hier: LVIBEInstitutionalEconomics

Advanced Economics: Institutional Economics


Contact

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

Course Material

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


Textbooks

Obligatory literature

  • Schuster, P./ Clarke, P.: Transfer Prices: Functions, Types and Behavioral Implications, in: Management Accounting Quarterly, Vol. 11, No. 2 (2010), p. 22-32
  • Sverovich, S./ Schuster, P.: Transfer Pricing in Non-Linear Revenue Settings, in: International Journal of Management Accounting Research 2015, Vol. 4, in print.
  • Schuster, P.: Management Accounting & Management Control Systems CD Rom (latest version)

More information regarding the course

Credits: 5 ECTS

Degree programm:

  • Master-degree
  • faculty business and economics
  • recommend participation to the students in the 2nd semester

Duration of the course:

  • one semester
  • 2,5 SWS

Learning outcomes:

  • Gaining an advanced understanding of international management accounting & management control systems, esp. of transfer pricing and performance measurement.

  • The course aims at providing a specific view on management control based on the bahavioural guidance function of management accounting systems.

Grading:

  • Final Exam (100 %)
Information

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


Topics


1. (Modern) Contracttheory of the state

    • Modern contract theory
    • Property rights
    • Principal-Agent Theory

2. Institutional foundation of democratic governments

    • Presidential systems
    • Parliamentary systems
    • Plebiscitary democracy


3. Public Non Government Institutions

    • Law courts
    • Audit courts
    • Political parties
    • Others

4. Private institutions as political authorities

    • Pressure groups
    • Citizens initiatives
    • Mass media
    • Others

5. Evolution of norms




Dates

Aktuelle Vorlesungs-und Prüfungstermine entnehmen sie bitte dem Stud.IP



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