The seminar addresses specifically master students. During the seminar, current and international publications on digital transformation and the effects on management accounting are discussed. For this purpose, each student receives a paper, which they critically evaluate as a part of their seminar thesis. In addition, the results are presented and discussed in plenum. Active participation is expected.
Preliminary Discussion/Topic Assignment:
Tuesday, February 21st, 2023, 11 a.m.-12 p.m. (Zoom)
Monday, April, 17th, 2023, until 12 p.m.
Submission seminar thesis:
Monday, June, 12th, 2023, until 12 p.m.
Date of presentation:
to be announced, in cooperation with OBO Bettermann Group
Online application; link to the application on the course page "Seminare" (Homepage Lehrstuhl Controlling -> Lehre -> Lehrveranstaltungen -> Seminare).
Students are able to acquire credit points for the Master's program in Business and Economics - Business A for the module “Unternehmensrechnung und Controlling III” (Digital Transformation in Management Accounting and Control).
- Written elaboration of a seminar paper (12-15 pages, individual performance)
- The presentation of the seminar paper will be held alone or in groups of two followed by a discussion, depending on whether a topic has been assigned individually or twice. (There is a possibility that the presentation mode may change, depending on the presentation mode (online/in person), which may be affected by the pandemic. Information on this will be provided at the meeting for preliminary discussion/topic assignment).
The number of participants is limited to a maximum of 12 students.
- Bergmann, M., Brück, C., Knauer, T., Schwering, A. (2020): Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process, In: Journal of Management Control vol. 31, pp. 25-54.
- Bürgel, T. R., Hiebl, M. R. W., Pielsticker, D. I. (2023): Digitalization and entrepreneurial firms’ resilience to pandemic crises: Evidence from COVID-19 and the German Mittelstand, In: Technological Forecasting & Social Change vol. 186, pp. 1-19.
- Jung, M. & Seiter, M. (2021): Towards a better understanding on mitigating algorithm aversion in forecasting: an experimental study, In: Journal of Management Control vol. 32, pp. 495-516.
- Kelley, S. (2022): Employee Perceptions of the Effective Adoption of AI Principles, In: Journal of Business Ethics vol. 178, pp. 871-893.
- Korhonen, T., Selos, E., Laine, T., Suomala, P. (2020): Exploring the programmability of management accounting work for increasing automation: an interventionist case study, In: Accounting, Auditing & Accountability Journal vol. 34 no. 2, pp. 253-280.
- Liu, Y., Lee, Y., Chen, A. N. K. (2020): How IT wisdom affects firm performance: An empirical investigation of 15-year US panel data, In: Decision Support Systems vol. 133, pp. 1-11.