Lectures and courses

Lectures

Please find in the following a list of the lectures and courses offered by the department with the learning objectives or the competences to be developed:

• Introduction to Cost and Profitability Accounting: Students develop in-depth knowledge of specific methods and instruments of cost and investment accounting, which they can apply to concrete scenarios and assess with regard to their possibilities and limitations. They are also able to make pricing and investment decisions for economic issues in companies.

• Decision Theory: Students are familiar with methods of decision-making in an individual and collective context. They are able to derive and evaluate recommendations on the basis of methods of prescriptive decision theory. As participants in decision experiments, they also understand typical deviations (biases) of real decision behavior from behavioral predictions based on the methods of prescriptive decision theory. Students thus have an important basis for the design and assessment of complex operational concepts such as monitoring and incentive systems.

• Investment & Financing: Students master the basic methods of investment appraisal and are able to substantiate these theoretically and apply them to practical problems. They are familiar with instruments of financial and risk management and understand models of capital market theory. After completing this module, students have problem-solving competences for investment and financing decisions in the company.

• Sustainability Management: Students are able to classify, apply and assess approaches of sustainability accounting. They know non-monetary methods of ecological and sustainability accounting and are familiar with the documentation and analysis of environmental costs. In addition, they are familiar with procedures for positioning strategic product programs, considering ecological and social aspects. In operational environmental management, students develop knowledge of models for environmentally oriented production planning, transport and route planning and warehouse planning and can apply these to the relevant decision-making areas. They are able to set up corresponding optimization models and select suitable solution procedures or heuristics. After completing the module, students are also familiar with elements of certification in the environmental and sustainability field.

• Clausthaler Ökonomisches Oberseminar (Clausthal Economic Oberseminar): Scientists of the research focus Experimental Economics meet regularly in the semester for the Economic Oberseminar. There, the doctoral candidates are given the opportunity to report on the status of their work, interim results and also difficulties with their dissertation. In addition, research ideas and results from planned publications in journals or from externally funded projects are presented. Students of Master programs can also participate in the Oberseminar and present their results in the context of the preparation of their theses. In addition, academics of other universities contribute guest lectures or participate in discussions. The Oberseminar offers a forum for constructive exchange across "several generations" (students, doctoral candidates, post-doctoral candidates, junior research group leaders and professors).

• Business Simulation: The business simulation is an essential preparation for the internship. The participants of the business simulation experience the interconnectedness of a fictitious company at first hand, especially the conflicting goals that arise in the management of a company. They know the advantages, but also the problems of teamwork, since the individual groups have to "stand up for their decisions and the results" as the "management board of their company". They recognize that in many situations it is necessary to condense information in a meaningful way in order to make good decisions even under time pressure. During their internship, students then gain insights into professional activities in companies or organizations in Germany or abroad. They develop practical work experience as well as relevant business experience and actively apply the theoretical and analytical knowledge from their studies. Students are enabled to make a sound personal choice of a professional field and become acquainted with the structures and hierarchies in the industrial and economic world.

Winter semester

Summer Semester