Spring 2022

  • Accounting

    ACC / TAX 910: Area Seminar Accounting and Taxation
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC / TAX 910
    Course Content

    The course focuses on current research topics in the field of accounting and taxation. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The presentations have workshop format and are similar in style to leading scientific conferences. For each presentation, a separate preparation session for the Ph.D. students is offered in advance by rotating faculty. Overall, the course deepens the students’ insights into a variety of research methods that are currently popular in empirical and theoretical research.

    Learning outcomes: Students will learn to follow-up with and discuss about current research topics in accounting and taxation. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.

    Form of assessment: Oral participation.


    Seminar Dates are announced here.

    ACC / TAX 920: Brown Bag Seminar
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC / TAX 920
    Course Content

    The course is taught in a seminar-style format. Students present their own research ideas at different stages of the project (early ideas, preliminary results, and complete working papers). The presentations involve an interactive discussion between faculty and students about the project’s potential contribution, related literature, research design and interpretation of results.

    Learning outcomes: Students will learn how to present and discuss their own research results in a scientific format. They will become acquainted with acting as a discussant for other topics. Students will gain insights into the assessment of contribution, research design, and interpretation of research papers. The development of these skills is also helpful for writing scientific referee reports.

    Form of assessment: Class Participation


    Coursedates will be announced via email to registered participants.

    Schedule
    Lecture
    16.02.22 – 01.06.22 Wednesday 13:45 – 17:00 O 048
    ACC 903: Empirical Accounting Research I (Research Methods)
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC 903
    Credits: 6
    Course Content

    This course provides a comprehensive overview of research topics and core methods in influential seminal as well as contemporaneous papers in the empirical accounting literature. In particular, we cover after an (1) introduction and a review of some “Accounting Classics”, the literatures on (2) Earnings Management, (3) Valuation (value relevance, earnings response coefficients (ERC)/event studies, accounting-based valuation), (4) Voluntary Disclosure, (5) Mandatory Disclosure, (6) International/-Institutional Accounting and IFRS, (7) Corporate Narratives, and (8) Bank Accounting. In each session, there is first an overview lecture introducing core methods in the corresponding field, and second a session in which we will jointly discuss in more depth selected empirical methods. Students are expected to prepare all readings and to lead selected class discussions about assigned papers in the second half of each lecture.

    The lectures and student discussions are supplemented by exercise sessions in which we discuss broader related topics such as which fields are currently ‘en vogue’ in the journals, how to ‘stay informed’ and identify potentially relevant regulatory changes, how to know about topics influential researchers are currently working on, or discuss where students see their individual strength and how they can become competitive researchers in the future.

    Learning outcomes: Students should know about the core issues of existing accounting research and established empirical research methodologies. They should also be able to place current research into the literature and to critically evaluate its relevance and technical rigor, and therefore to develop meaningful research ideas to extend current knowledge.

    Form of assessment: Exam (90 minutes) 50 %, paper presentations and exercise sessions 50 %

     

    Exam Date: 26. April 2022

     

    Schedule
    Lecture
    22.02.22 – 05.04.22 Tuesday 15:30 – 18:30 SO 133
    ACC 904: Empirical Accounting Research II (Causal Inference)
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC 904
    Credits: 6
    Course Content

    The course provides PhD students with an introduction to current topics and methods in empirical accounting research.  The course aims to survey a wide variety of empirical research in in this field.  The course covers methodological issues, theoretical background, and selected empirical papers.  The assigned papers serve as examples to illustrate challenges of empirical research in accounting.

    The course is structured around different identification approaches that are frequently used in recent accounting research.  This structure reflects the increasing importance of empirical strategies to address causality concerns in empirical accounting papers.  Since research in econ and finance took a lead on these questions, a number of examples from these fields will be integrated into the course.

    Learning outcomes: Students are able to understand and evaluate research questions, contribution, and research methods of current research papers on accounting-related issues. Students are also able to develop new research questions based on their knowledge of the accounting literature.

    Form of assessment: Exam (90 minutes) 50 %, presentation 50 %


    The course is also part of the TRR 266 Accounting for Transparency

    Schedule
    Lecture
    14.02.22 Monday 10:15 – 15:30
    28.02.22 Monday 10:15 – 15:30
    07.03.22 Monday 10:15 – 15:30
    21.03.22 Monday 10:15 – 15:30
    ACC / TAX 931: Topics in Advanced Sampling Methods: Design and Causal Inference
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC / TAX 931
    Credits: 5
    Prerequisites

    Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.

    Course Content

    This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.

    In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.

    Learning outcomes:

    The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.

    • Analytical Skills/Problem-Solving: Students will effectively visualize, conceptualize, articulate, and solve or address problems, with available or newly generated information, through experimentation and observation, mainly using statistical and programming tools.
    • Critical Thinking: Students will apply empirical analysis to everyday problems in data collection and analysis helping them to understand events, evaluate specific methods, compare arguments with different conclusions to a specific issue, and assess the role played by assumptions.
    • Quantitative Reasoning: Students will understand how to design collection and analysis of empirical evidence. Specifically, they may obtain and/or collect relevant data, develop empirical evidence using appropriate statistical techniques, and interpret the results of such analyses.
    • Specialized Knowledge and Practical Application: Students will develop deeper analytical, critical, and quantitative skills in specialized areas by applying programming skills and statistical concepts to real world situations.
    • Interdisciplinary Knowledge: Participants will broaden their knowledge by studying methods used in economics, sociology, political science, and other fields.
    • Communication and Leadership: Participants will build presentation and discussion skills, ensuring they are prepared to navigate diverse audiences and situations. Collaborations of participants prepares joint projects.
    • Preparation of Own Research: Projects will be valuable for own research projects; applications provide best practice examples.

    Form of assessment: Paper (technical report) (optional), Presentation (50 %), Class Participation (50 %)

     


    The course is also part of the TRR 266 Accounting for Transparency


     

    Schedule
    Lecture
    01.03.22 – 31.05.22 Tuesday 10:15 – 11:45
    ACC 922: Decarbonization Seminar
    3 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC 922
    Credits: 3
    Course Content

    This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.

    Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.

     

    Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.

     

    Form of assessment: Participation (20%), Paper presentations and discussions (80%)

    Schedule
    Lecture
    14.02.22 – 23.05.22 Monday 17:00 – 18:30 O 135
    MET: Systematic Reviews and Meta-Analyses (Methods Course)
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Basic statistical knowledge

    Course Content

    The course will introduce students to the method of systematic review according to the PRISMA statement (Liberati et al. 2009). The students will apply the PRISMA statement on a research review question identified in their PHD thesis and at the end of the course have completed a systematic review paper. Students will be introduced to the concepts and heuristics of qualitative and quantitative meta-analysis. The aim is, moreover, to let students critically reflect on research reviews by others regarding the methodology applied.

    Form of assessment: Class Participation 10 %, Presentation 10 %, Discussion 10 %, Assignment 70 %


    The positive impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project.


    The course is restricted to 20 participants

    Schedule
    Lecture
    15.02.22 – 31.05.22 Tuesday 13:45 – 15:15 L 4, 1, room 004
    MET: Textual Analysis
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 6
    Course Content

    In this course, students will learn how textual analysis methods work and how they can be implemented in Python.

    In the first part, students will discuss prominent papers on textual analysis. The papers will cover the most commonly used methods for textual analysis, e.g. the bag-of-words approach and basic machine learning methods like Naïve Bayes.

    The second part introduces frequently used text databases. For instance, the EDGAR (Electronic Data Gathering, Analysis, and Retrieval System) of the Security and Exchange Commission and LexisNexis will be covered in detail.

    The third and largest part of the course deals with the implementation of textual analysis methods using the programming language Python. After a brief introduction to Python’s programming basics, students will use Python to automatically retrieve data from text databases (e.g. EDGAR) and the internet. In the second step, students will learn how to edit texts and how to identify and extract specific information from documents. Next, they will learn how to program dictionary-based textual analyses. Subsequently, they will analyze further characteristics of texts like language complexity and document similarity. In the last section, students will apply machine learning methods.

    As part three starts with a general introduction to Python, it is not required to have any previous knowledge or experience with Python.

    As the methods covered in this course can be applied to many different settings, the course targets students from all tracks (e.g. economics, finance, marketing, and management).

    Students should install Phyton on their laptop before the course. An installation manual will be provided.

    Learning outcomes:

    • Students will learn to implement state-of-the art research methods and approaches for analyzing verbal information in the fields of accounting, finance, and economics.
    • Students will learn how to incorporate research methods from computer linguistics to expand the current state of knowledge and arrive at new findings in economics and finance.
    • Students will obtain a solid programming knowledge in Python.

    Form of assessment: Assignment

    Schedule
    Lecture
    22.03.22 Tuesday 10:00 – 17:00 L 9, 1–2, room 001
    24.03.22 Thursday 10:00 – 17:00 O 048
    28.03.22 Monday 10:00 – 17:00 B6, 30–32, room 211
    RES (Bridge Course): New Perspectives on Economics and Politics
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: RES (Bridge Course)
    Credits: 5
    Course Content

    We live in interesting times both, economically and politically. Many observers point to crises and uncertain developments in the economic and political world. Making sense of the nature of these challenges and pointing toward economic and political solutions for the future requires new perspectives. This is a course about the big and bold questions in economics and politics. How can or should economics and politics be organized to best serve society? What does it mean to put humans as they really are at the center of economic and political thinking? What role do morals and values, or dignity and respect, play for the way economics and politics work?

    We will try to come to grips with these questions by reading and discussing six key books on various new perspectives at the intersection between economics and politics. The aim of this course is to go as deep as we can and to get as much out of an in-class discussion of the material as possible. Willingness to acquire and read the books is a must. If you are unsure about whether or not you would want to take on the commitment of reading six books in one semester then this course is probably not the right one for you.

    Students need to be willing to read books, form their own opinions on them, and elaborate on and defend their own views in group discussions and a final essay.

    Learning outcomes: The aim of this course is to engage in intellectual dialogue, to develop a personal point of view on some of the central economic and political questions we face today, and to allow ourselves to think creatively, freely, and out of the box. After completing this course, students will have read important texts on new perspectives in economics and politics, they will have trained their ability to distill an own point of view from the writings of leading scientists, they will train their writing and discussion skills, and they will train to creatively apply what they have read in writing about the future of economics and politics in our society.

    For each session, students need to have read the respective book in advance. (Detailed schedule will be provided in an introductory session.)

    • Fukuyama, F. (2018). Identity: The demand for dignity and the politics of resentment. Farrar, Straus and Giroux.
    • Sandel, M. J. (2020). The tyranny of merit: What’s become of the common good?. Penguin UK.
    • Goodhart, D. (2017). The road to somewhere: The populist revolt and the future of politics. Oxford University Press.
    • Rajan, R. (2019). The third pillar: How markets and the state leave the community behind. Penguin.
    • Haidt, J. (2012). The righteous mind: Why good people are divided by politics and religion. Vintage.
    • Bowles, S. (2016). The moral economy. Yale University Press

    Form of assessment: Essay 50 %, Class Participation 50 %

    Schedule
    Lecture
    Introductory Session 18.02.22 Friday 10:00 – 13:30 L 9, 1–2, room 409
    29.04.22 – 10.06.22 Friday 10:00 – 13:30 B6, 30–32 room 212/213
  • Finance

    FIN 620: Behavioral Finance
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 620
    Credits: 6
    Course Content

    This course is for participants of FIN 901 only.

    There is abundant evidence suggesting that the standard economic paradigm of rational investors does not adequately describe behavior in financial markets. Behavioral Finance examines how individuals' attitudes and behavior affect their financial decisions. This course reviews recent research on possible mispricing in financial markets due to the nature of psychological biases. Moreover the course deals with behavioral finance models explaining investor behavior or market anomalies when rational models provide no sufficient explanations. Topics will include among others overconfidence, prospect theory, heuristic driven biases and frame dependence.

    Learning outcomes: Behavioral finance applies scientific research on human and social cognitive and emotionalbiases. After completing this course, students will be able to better understand economic decisions and how they affect market prices and returns. They will know how behavioral findings are integrated with neo-classical theory.

    Form of assessment: Written exam (60 min.)

    Schedule
    Lecture
    17.02.22 – 07.04.22 Thursday 08:30 – 11:45 online
    Tutorial
    02.03.22 – 27.04.22 Wednesday 12:00 – 13:30 online
    FIN 802: Continuous Time Finance
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 802
    Credits: 8
    Prerequisites

    FIN 801 Discrete-Time Finance

    Course Content

    Itô calculus, stochastic differential equations, Black-Scholes theory, hedging and arbitrage pricing of European, American, and exotic options, complete and incomplete market models, consumption investment problems, term structure theory for volatility and interest rates, default risk

    Learning outcomes: The course aims at providing the basic concepts and techniques for modelling and analysing financial price processes in continuous time.

    Form of assessment: Term paper 90 %, participation 10 %

    Schedule
    Lecture
    22.02.22 Tuesday 09:00 – 17:00 online
    08.03.22 Tuesday 09:00 – 17:00 L 9, 1–2, room 409
    26.04.22 Tuesday 09:00 – 17:00 L 9, 1–2, room 409
    FIN 802: Continuous-Time Finance
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 802
    Credits: 8
    Prerequisites

    FIN 801 Discrete-Time Finance

    Course Content

    Itô calculus, stochastic differential equations, Black-Scholes theory, hedging and arbitrage pricing of European, American, and exotic options, complete and incomplete market models, consumption investment problems, term structure theory for volatility and interest rates, default risk

    Learning outcomes: The course aims at providing the basic concepts and techniques for modelling and analysing financial price processes in continuous time.

    Form of assessment: Term paper 90 %, participation 10 %

    Schedule
    Lecture
    22.02.22 Tuesday 09:00 – 17:00 online
    08.03.22 Tuesday 09:00 – 17:00 L 9, 1–2, room 409
    26.04.22 Tuesday 09:00 – 17:00 L 9, 1–2, room 409
    FIN 803: Corporate Finance
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 803
    Credits: 6
    Prerequisites

    Formal: E 701, E 703, FIN 801

    Recommended:

    • A first-year doctoral level course in microeconomics that covers game theory and information economics (signaling, adverse selection, equilibrium refinements)
    • A first-year doctoral level course in econometrics that covers estimation and testing theory.
    • Some familiarity with corporate finance and financial institutions at the level of a masters level course is also assumed, but not essential. If you have no prior knowledge of corporate finance, then some chapters in an MBA-level textbook (e.g. Brealey, Myers, and Allen, Principles of Corporate Finance, 11th edition, McGraw Hill 2013; Berk and DeMarzo, Corporate Finance, 3rd edition, Pearson 2013) would be useful.
    Course Content

    This course is intended to enable students to understand and conduct research in corporate finance. It is taught at a first-year doctoral level.

    Learning outcomes: The course combines two objectives. Firstly, participants learn the classic contributions to the theory of modern corporate finance and understand the main contributions to the field. Secondly, the course also introduces some of the main empirical contributions to the field and studies the main econometric and statistical techniques used in corporate finance. At the end of the course participants should be familiar with the main empirical and theoretical tools used in corporate finance.

    Form of assessment: Essay (take-home exam)

    Exam: 1 June 2021, 10 a.m.

    Schedule
    Lecture
    11.03.22 Friday 08:30 – 12:30
    25.03.22 Friday 08:30 – 12:30 L 9, 1–2, room 409
    08.04.22 Friday 08:30 – 12:30 L 9, 1–2, room 409
    29.04.22 Friday 08:30 – 12:30 L 9, 1–2, room 409
    13.05.22 Friday 08:30 – 12:30 L 9, 1–2, room 409
    27.05.22 Friday 08:30 – 12:30 L 9, 1–2, room 409
    FIN 804: Econometrics of Financial Markets
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 804
    Credits: 6
    Course Content

    The course provides a refresher of several econometric concepts such as endogeneity, multicollinearity and selection bias. A focus will be on causal inference. We will discuss methods such as discrete choice modelling, instrumental variable regressions, regression discontinuity, difference-in-difference, matching, and panel econometrics. Empirical applications from finance will be critically discussed.

    Learning outcomes: The course provides students with a knowledge of several econometric concepts and their applications in finance and contributes to students’ ability to plan and carry out independent empirical research.

    Form of assessment: Written exam (90 minutes) 40 %, class participation 60 %

    Schedule
    Lecture
    14.03.22 Monday 10:00 – 13:30 L 9, 1–2, room 210
    28.03.22 Monday 10:00 – 13:30 L 9, 1–2, room 210
    25.04.22 Monday 10:00 – 13:30 L 9, 1–2, room 210
    02.05.22 Monday 10:00 – 13:30 L 9, 1–2, room 001
    09.05.22 Monday 10:00 – 13:30 L 9, 1–2, room 001
    16.05.22 Monday 10:00 – 13:30 L 9, 1–2, room 210
    FIN 901: Behavioral Finance
    2 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 901
    Credits: 2
    Course Content

    FIN 901 is a continuative course of FIN 620. In this course students discuss and present current research topics in behavioral finance.

    Learning outcomes: Students learn to critically discuss current research papers, i.e. data, methodology, and reasoning.

    Form of assessment: Presentation

    Schedule
    Lecture
    Kick-off 17.02.22 Thursday 12:00 – 13:00 online
    FIN 910: Area Seminar Finance
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: FIN 910
    Course Content

    The course focuses on current research topics in the field of finance. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The presentations have workshop format and are similar in style to leading scientific conferences. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.

    Learning outcomes: Students will learn to follow-up with and discuss about current research topics in finance. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.

    Form of assessment: Oral participation.


    Seminar Dates are announced here.

    ACC / TAX 931: Topics in Advanced Sampling Methods: Design and Causal Inference
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC / TAX 931
    Credits: 5
    Prerequisites

    Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.

    Course Content

    This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.

    In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.

    Learning outcomes:

    The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.

    • Analytical Skills/Problem-Solving: Students will effectively visualize, conceptualize, articulate, and solve or address problems, with available or newly generated information, through experimentation and observation, mainly using statistical and programming tools.
    • Critical Thinking: Students will apply empirical analysis to everyday problems in data collection and analysis helping them to understand events, evaluate specific methods, compare arguments with different conclusions to a specific issue, and assess the role played by assumptions.
    • Quantitative Reasoning: Students will understand how to design collection and analysis of empirical evidence. Specifically, they may obtain and/or collect relevant data, develop empirical evidence using appropriate statistical techniques, and interpret the results of such analyses.
    • Specialized Knowledge and Practical Application: Students will develop deeper analytical, critical, and quantitative skills in specialized areas by applying programming skills and statistical concepts to real world situations.
    • Interdisciplinary Knowledge: Participants will broaden their knowledge by studying methods used in economics, sociology, political science, and other fields.
    • Communication and Leadership: Participants will build presentation and discussion skills, ensuring they are prepared to navigate diverse audiences and situations. Collaborations of participants prepares joint projects.
    • Preparation of Own Research: Projects will be valuable for own research projects; applications provide best practice examples.

    Form of assessment: Paper (technical report) (optional), Presentation (50 %), Class Participation (50 %)

     


    The course is also part of the TRR 266 Accounting for Transparency


     

    Schedule
    Lecture
    01.03.22 – 31.05.22 Tuesday 10:15 – 11:45
    ACC 922: Decarbonization Seminar
    3 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC 922
    Credits: 3
    Course Content

    This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.

    Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.

     

    Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.

     

    Form of assessment: Participation (20%), Paper presentations and discussions (80%)

    Schedule
    Lecture
    14.02.22 – 23.05.22 Monday 17:00 – 18:30 O 135
    MET: Systematic Reviews and Meta-Analyses (Methods Course)
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Basic statistical knowledge

    Course Content

    The course will introduce students to the method of systematic review according to the PRISMA statement (Liberati et al. 2009). The students will apply the PRISMA statement on a research review question identified in their PHD thesis and at the end of the course have completed a systematic review paper. Students will be introduced to the concepts and heuristics of qualitative and quantitative meta-analysis. The aim is, moreover, to let students critically reflect on research reviews by others regarding the methodology applied.

    Form of assessment: Class Participation 10 %, Presentation 10 %, Discussion 10 %, Assignment 70 %


    The positive impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project.


    The course is restricted to 20 participants

    Schedule
    Lecture
    15.02.22 – 31.05.22 Tuesday 13:45 – 15:15 L 4, 1, room 004
    MET: Textual Analysis
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 6
    Course Content

    In this course, students will learn how textual analysis methods work and how they can be implemented in Python.

    In the first part, students will discuss prominent papers on textual analysis. The papers will cover the most commonly used methods for textual analysis, e.g. the bag-of-words approach and basic machine learning methods like Naïve Bayes.

    The second part introduces frequently used text databases. For instance, the EDGAR (Electronic Data Gathering, Analysis, and Retrieval System) of the Security and Exchange Commission and LexisNexis will be covered in detail.

    The third and largest part of the course deals with the implementation of textual analysis methods using the programming language Python. After a brief introduction to Python’s programming basics, students will use Python to automatically retrieve data from text databases (e.g. EDGAR) and the internet. In the second step, students will learn how to edit texts and how to identify and extract specific information from documents. Next, they will learn how to program dictionary-based textual analyses. Subsequently, they will analyze further characteristics of texts like language complexity and document similarity. In the last section, students will apply machine learning methods.

    As part three starts with a general introduction to Python, it is not required to have any previous knowledge or experience with Python.

    As the methods covered in this course can be applied to many different settings, the course targets students from all tracks (e.g. economics, finance, marketing, and management).

    Students should install Phyton on their laptop before the course. An installation manual will be provided.

    Learning outcomes:

    • Students will learn to implement state-of-the art research methods and approaches for analyzing verbal information in the fields of accounting, finance, and economics.
    • Students will learn how to incorporate research methods from computer linguistics to expand the current state of knowledge and arrive at new findings in economics and finance.
    • Students will obtain a solid programming knowledge in Python.

    Form of assessment: Assignment

    Schedule
    Lecture
    22.03.22 Tuesday 10:00 – 17:00 L 9, 1–2, room 001
    24.03.22 Thursday 10:00 – 17:00 O 048
    28.03.22 Monday 10:00 – 17:00 B6, 30–32, room 211
    RES (Bridge Course): New Perspectives on Economics and Politics
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: RES (Bridge Course)
    Credits: 5
    Course Content

    We live in interesting times both, economically and politically. Many observers point to crises and uncertain developments in the economic and political world. Making sense of the nature of these challenges and pointing toward economic and political solutions for the future requires new perspectives. This is a course about the big and bold questions in economics and politics. How can or should economics and politics be organized to best serve society? What does it mean to put humans as they really are at the center of economic and political thinking? What role do morals and values, or dignity and respect, play for the way economics and politics work?

    We will try to come to grips with these questions by reading and discussing six key books on various new perspectives at the intersection between economics and politics. The aim of this course is to go as deep as we can and to get as much out of an in-class discussion of the material as possible. Willingness to acquire and read the books is a must. If you are unsure about whether or not you would want to take on the commitment of reading six books in one semester then this course is probably not the right one for you.

    Students need to be willing to read books, form their own opinions on them, and elaborate on and defend their own views in group discussions and a final essay.

    Learning outcomes: The aim of this course is to engage in intellectual dialogue, to develop a personal point of view on some of the central economic and political questions we face today, and to allow ourselves to think creatively, freely, and out of the box. After completing this course, students will have read important texts on new perspectives in economics and politics, they will have trained their ability to distill an own point of view from the writings of leading scientists, they will train their writing and discussion skills, and they will train to creatively apply what they have read in writing about the future of economics and politics in our society.

    For each session, students need to have read the respective book in advance. (Detailed schedule will be provided in an introductory session.)

    • Fukuyama, F. (2018). Identity: The demand for dignity and the politics of resentment. Farrar, Straus and Giroux.
    • Sandel, M. J. (2020). The tyranny of merit: What’s become of the common good?. Penguin UK.
    • Goodhart, D. (2017). The road to somewhere: The populist revolt and the future of politics. Oxford University Press.
    • Rajan, R. (2019). The third pillar: How markets and the state leave the community behind. Penguin.
    • Haidt, J. (2012). The righteous mind: Why good people are divided by politics and religion. Vintage.
    • Bowles, S. (2016). The moral economy. Yale University Press

    Form of assessment: Essay 50 %, Class Participation 50 %

    Schedule
    Lecture
    Introductory Session 18.02.22 Friday 10:00 – 13:30 L 9, 1–2, room 409
    29.04.22 – 10.06.22 Friday 10:00 – 13:30 B6, 30–32 room 212/213
  • Information Systems

    IS / OPM 910: Area Seminar Information Systems and Operations Management
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: IS / OPM 910
    Course Content

    The course focuses on current research topics in the field of information systems and operations management. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.

    Learning outcomes: Students will learn to follow-up with and discuss about current research topics in information systems and operations management. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.

    Form of assessment: Oral participation.


    Seminar Dates are announced here.


    IS 807: Designing Qualitative Research Projects
    9 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: IS 807
    Credits: 9
    Course Content

    This course provides an overview of qualitative research methods and their application in the field of Information Systems (IS). The course begins with an introduction to the basic principles and alternatives of conducting qualitative research. It then provides deeper insights into different types of qualitative research in terms of their epistemological, ontological, and methodological stance. For each stance, the underlying principles will be discussed with illustrative examples. The course is taught in a seminar style, requiring students to prepare readings before class and discuss them in class. Student presentations will help elicit the strengths and weaknesses of different qualitative methods in published research. Overall, the course is designed to be interactive. For a final paper, the students illustrate the application of particular methods to design their own qualitative research study.

    Learning outcomes: After completing the course, students

    • have gained an overview of the common qualitative methods in IS research
    • know quality criteria and corresponding means to improve qualitative research designs
    • are able to prepare, plan, and execute own qualitative research endeavors.

    Form of assessment: Term paper 50%, presentation 30 %, discussion 20 %

    Schedule
    Lecture
    Kick-off 14.03.22 Monday 12:00 – 13:00 online
    27.04.22 – 25.05.22 Wednesday 12:00 – 15:00 L 15, 1–6, room 422_423
    02.05.22 – 23.05.22 Monday 12:00 – 15:00 L 15, 1–6, room 422_423
    IS 807: Designing Qualitative Research Projects
    9 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: IS 807
    Credits: 9
    Prerequisites

    Formal: IS 801, IS 901, IS 903

    Course Content

    This course provides an overview of qualitative research methods and their application in the field of Information Systems (IS). The course begins with an introduction to the basic principles and alternatives of conducting qualitative research. It then provides deeper insights into different types of qualitative research in terms of their epistemological, ontological, and methodological stance. For each stance, the underlying principles will be discussed with illustrative examples. The course is taught in a seminar style, requiring students to prepare readings before class and discuss them in class. Student presentations will help elicit the strengths and weaknesses of different qualitative methods in published research. Overall, the course is designed to be interactive. For a final paper, the students illustrate the application of particular methods to design their own qualitative research study.

    Learning outcomes: After completing the course, students

    • have gained an overview of the common qualitative methods in IS research
    • know quality criteria and corresponding means to improve qualitative research designs
    • are able to prepare, plan, and execute own qualitative research endeavors.

    Form of assessment: Written elaboration 50%, presentation 30 %, discussion 20 %

    IS 903: Information Systems Theories
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: IS 903
    Credits: 8
    Course Content

    Knowledge creation and dissemination are key objectives of scientific endeavors. However, what constitutes knowledge is a highly contested issue. Certainly, at the core of social science disciplines, knowledge is inseparable from theory. Indeed, to seek theory-guided explanations of real-world phenomenon is what separates scholars from consultants, who seek to change reality without explaining it, and from journalists, who report reality but do not explain it. The pursuit of theory drives us to understand reality—to discover truth—before making recommendations on how to change reality. To pursue theory is to pursue knowledge; to pursue knowledge is to advance humanity. Consequently, many scholars emphasize the centrality of theories for any scientific endeavor—a thought widely reflected in many disciplines from the natural to the social sciences. While attention to theoretical work has been at the heart of the Information Systems (IS) discipline for a long time, the focus on theoretical debates and genuine conceptual contributions has been picking up recently. This is reflected by a number of journal sections and conference tracks dedicated to advancing theory and theorizing in IS research just as much as in many authors’ experiences during the reviews of their work.

    This course invites participants to join the ongoing discourse on theories and theorizing in the IS research community. It is designed to help participants build and extend their understanding of the nature and role of theory in IS research. Through discussions and analyses of current theoretical developments in the IS discipline and some of its main reference disciplines, participants will engage with theory and advance their skills of crafting their own theoretical contributions and evaluating those of others.

    Learning outcomes:

    • Understand the importance and usefulness of theory in research
    • Learn theorizing strategies
    • Learn to evaluate theoretical contribution in research
    • Develop basic theorizing skills
    • Identify a theory that could be applicable to the participants’ own research programs

    Form of assessment: Term paper 60%, presentation 20%, discussion 20%

    Schedule
    Lecture
    Kick-off 22.02.22 Tuesday 12:00 – 13:30 L 15, 1–6, room 714
    ACC 922: Decarbonization Seminar
    3 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC 922
    Credits: 3
    Course Content

    This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.

    Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.

     

    Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.

     

    Form of assessment: Participation (20%), Paper presentations and discussions (80%)

    Schedule
    Lecture
    14.02.22 – 23.05.22 Monday 17:00 – 18:30 O 135
    MET: Systematic Reviews and Meta-Analyses (Methods Course)
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Basic statistical knowledge

    Course Content

    The course will introduce students to the method of systematic review according to the PRISMA statement (Liberati et al. 2009). The students will apply the PRISMA statement on a research review question identified in their PHD thesis and at the end of the course have completed a systematic review paper. Students will be introduced to the concepts and heuristics of qualitative and quantitative meta-analysis. The aim is, moreover, to let students critically reflect on research reviews by others regarding the methodology applied.

    Form of assessment: Class Participation 10 %, Presentation 10 %, Discussion 10 %, Assignment 70 %


    The positive impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project.


    The course is restricted to 20 participants

    Schedule
    Lecture
    15.02.22 – 31.05.22 Tuesday 13:45 – 15:15 L 4, 1, room 004
    MET: Textual Analysis
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 6
    Course Content

    In this course, students will learn how textual analysis methods work and how they can be implemented in Python.

    In the first part, students will discuss prominent papers on textual analysis. The papers will cover the most commonly used methods for textual analysis, e.g. the bag-of-words approach and basic machine learning methods like Naïve Bayes.

    The second part introduces frequently used text databases. For instance, the EDGAR (Electronic Data Gathering, Analysis, and Retrieval System) of the Security and Exchange Commission and LexisNexis will be covered in detail.

    The third and largest part of the course deals with the implementation of textual analysis methods using the programming language Python. After a brief introduction to Python’s programming basics, students will use Python to automatically retrieve data from text databases (e.g. EDGAR) and the internet. In the second step, students will learn how to edit texts and how to identify and extract specific information from documents. Next, they will learn how to program dictionary-based textual analyses. Subsequently, they will analyze further characteristics of texts like language complexity and document similarity. In the last section, students will apply machine learning methods.

    As part three starts with a general introduction to Python, it is not required to have any previous knowledge or experience with Python.

    As the methods covered in this course can be applied to many different settings, the course targets students from all tracks (e.g. economics, finance, marketing, and management).

    Students should install Phyton on their laptop before the course. An installation manual will be provided.

    Learning outcomes:

    • Students will learn to implement state-of-the art research methods and approaches for analyzing verbal information in the fields of accounting, finance, and economics.
    • Students will learn how to incorporate research methods from computer linguistics to expand the current state of knowledge and arrive at new findings in economics and finance.
    • Students will obtain a solid programming knowledge in Python.

    Form of assessment: Assignment

    Schedule
    Lecture
    22.03.22 Tuesday 10:00 – 17:00 L 9, 1–2, room 001
    24.03.22 Thursday 10:00 – 17:00 O 048
    28.03.22 Monday 10:00 – 17:00 B6, 30–32, room 211
    RES (Bridge Course): New Perspectives on Economics and Politics
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: RES (Bridge Course)
    Credits: 5
    Course Content

    We live in interesting times both, economically and politically. Many observers point to crises and uncertain developments in the economic and political world. Making sense of the nature of these challenges and pointing toward economic and political solutions for the future requires new perspectives. This is a course about the big and bold questions in economics and politics. How can or should economics and politics be organized to best serve society? What does it mean to put humans as they really are at the center of economic and political thinking? What role do morals and values, or dignity and respect, play for the way economics and politics work?

    We will try to come to grips with these questions by reading and discussing six key books on various new perspectives at the intersection between economics and politics. The aim of this course is to go as deep as we can and to get as much out of an in-class discussion of the material as possible. Willingness to acquire and read the books is a must. If you are unsure about whether or not you would want to take on the commitment of reading six books in one semester then this course is probably not the right one for you.

    Students need to be willing to read books, form their own opinions on them, and elaborate on and defend their own views in group discussions and a final essay.

    Learning outcomes: The aim of this course is to engage in intellectual dialogue, to develop a personal point of view on some of the central economic and political questions we face today, and to allow ourselves to think creatively, freely, and out of the box. After completing this course, students will have read important texts on new perspectives in economics and politics, they will have trained their ability to distill an own point of view from the writings of leading scientists, they will train their writing and discussion skills, and they will train to creatively apply what they have read in writing about the future of economics and politics in our society.

    For each session, students need to have read the respective book in advance. (Detailed schedule will be provided in an introductory session.)

    • Fukuyama, F. (2018). Identity: The demand for dignity and the politics of resentment. Farrar, Straus and Giroux.
    • Sandel, M. J. (2020). The tyranny of merit: What’s become of the common good?. Penguin UK.
    • Goodhart, D. (2017). The road to somewhere: The populist revolt and the future of politics. Oxford University Press.
    • Rajan, R. (2019). The third pillar: How markets and the state leave the community behind. Penguin.
    • Haidt, J. (2012). The righteous mind: Why good people are divided by politics and religion. Vintage.
    • Bowles, S. (2016). The moral economy. Yale University Press

    Form of assessment: Essay 50 %, Class Participation 50 %

    Schedule
    Lecture
    Introductory Session 18.02.22 Friday 10:00 – 13:30 L 9, 1–2, room 409
    29.04.22 – 10.06.22 Friday 10:00 – 13:30 B6, 30–32 room 212/213
  • Management

    MAN 801: Advances in Entrepreneurship and Management Research
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MAN 801
    Credits: 6
    Course Content

    Besides focusing on selected topics revolving around entrepreneurship, this Ph.D. course will emphasize various topics in organization theory. Well-known researchers from both fields will provide introductions into and overviews of the state of the art of scholarship in these two domains. The organization theories include Max Weber’s Theory of Bureaucracy, Taylorism and its actual descendants, theories of Organizational Evolution, Behavioral Theories of Organization (concentrating on the “Carnegie School”), Neoinstitutional Theory and Network Theory. In the entrepreneurship part theories comprise sociological and psychological approaches as well as economics of entrepreneurship.

    Learning outcomes: The course aims at enabling students to understand basic concepts in organization theory and entrepreneurship research, identify appropriate theoretical concepts and lenses and apply them properly to their individual research topics.

    Form of assessment: 20 min. presentation of a theory from the perspective of an interested newcomer as well as a) Paper which discusses the application of an organization theory to a self-chosen organizational problem, or b) develop a research proposal for a selected question in entrepreneurship theory. Essay 80 %, presentation 20 %.

     

    Course dates tba

    Schedule
    Lecture
    23.03.22 – 01.06.22 Wednesday 15:30 – 17:30
    MAN 804: Advances in Strategic Management
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MAN 804
    Credits: 6
    Course Content

    The seminar serves the purpose of familiarizing doctoral students with the most relevant research streams and trends in strategy research. We will read and discuss current state-of-the-art research with a special focus on the recent scholarly debate in the “Strategic Management Journal”, we will reflect the most prevalent theoretical lenses, key subject areas and phenomena as well as the empirical designs applied by scholars in this particular domain. Moreover, we will discuss the art of article writing for dedicated field journals.

    Learning outcomes:

    • Develop an understanding of the most established as well as the latest emerging literature substreams in strategy research.
    • Gain an overview of the most prevalently studied phenomena and subject areas in these literature substreams.
    • Become familiar with the theoretical and methodological approaches used to address the different sets of research questions.

    Form of assessment: Essay 60 %, presentation 40 %

    Schedule
    Lecture
    17.02.22 Thursday 15:30 – 17:00 L 9, 1–2, room 001
    02.05.22 Monday 09:00 – 18:00 L 9, 1–2, room 210
    03.05.22 Tuesday 09:00 – 18:00 L 9, 1–2, room 210
    MAN 807: Experimental Research in Management
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MAN 807
    Credits: 6
    Course Content

    Gary Loveman, former Chief Executive Officer and President of Caesars Entertainment Corporation: “There are three things that can get you fired from Caesars: Stealing, sexual harassment, and running an experiment without a control group.”

    This course provides an introduction to the fundamental methodological issues that arise in experimental and quasi-experimental research. Illustrative examples are drawn from the behavioral sciences with a focus on the behavior of consumers and employees. Topics that are covered include: the development of research ideas; data collection and reliable measurement procedures; threats to validity; control procedures and experimental designs; and data analysis. Emphasis is placed on attaining a working knowledge of the use of regression and analysis of variance methods for experimental data.

    Participants develop their own idea for an experimental study that will be presented, discussed, and developed in class. Participants write a short research paper summarizing the research idea, the methodological approach, as well as the expected contribution of the results.

    Learning outcomes: Through participating the in course, participants will:

    • Train their scientific writing and presentation skills, and receive feedback concerning their research ideas;
    • Gain an understanding of methodological issues that arise in experimental and quasi-experimental research;
    • Attain the skills needed to plan and execute their own experiments and analyze the resulting data.

    Form of assessment: Term paper (incl.final presentation)

    Schedule
    Lecture
    18.02.22 – 04.03.22 Friday 10:45 – 15:15 L9, 1–2, room 001
    MAN 910: Area Seminar Management
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MAN 910
    Course Content

    The course focuses on current research topics in the field of management. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.

    Learning outcomes: Students will learn to follow-up with and discuss about current research topics in management. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.

    Form of assessment: Oral participation.


    Seminar Dates are announced here.

    ACC 922: Decarbonization Seminar
    3 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC 922
    Credits: 3
    Course Content

    This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.

    Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.

     

    Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.

     

    Form of assessment: Participation (20%), Paper presentations and discussions (80%)

    Schedule
    Lecture
    14.02.22 – 23.05.22 Monday 17:00 – 18:30 O 135
    MET: Systematic Reviews and Meta-Analyses (Methods Course)
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Basic statistical knowledge

    Course Content

    The course will introduce students to the method of systematic review according to the PRISMA statement (Liberati et al. 2009). The students will apply the PRISMA statement on a research review question identified in their PHD thesis and at the end of the course have completed a systematic review paper. Students will be introduced to the concepts and heuristics of qualitative and quantitative meta-analysis. The aim is, moreover, to let students critically reflect on research reviews by others regarding the methodology applied.

    Form of assessment: Class Participation 10 %, Presentation 10 %, Discussion 10 %, Assignment 70 %


    The positive impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project.


    The course is restricted to 20 participants

    Schedule
    Lecture
    15.02.22 – 31.05.22 Tuesday 13:45 – 15:15 L 4, 1, room 004
    MET: Textual Analysis
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 6
    Course Content

    In this course, students will learn how textual analysis methods work and how they can be implemented in Python.

    In the first part, students will discuss prominent papers on textual analysis. The papers will cover the most commonly used methods for textual analysis, e.g. the bag-of-words approach and basic machine learning methods like Naïve Bayes.

    The second part introduces frequently used text databases. For instance, the EDGAR (Electronic Data Gathering, Analysis, and Retrieval System) of the Security and Exchange Commission and LexisNexis will be covered in detail.

    The third and largest part of the course deals with the implementation of textual analysis methods using the programming language Python. After a brief introduction to Python’s programming basics, students will use Python to automatically retrieve data from text databases (e.g. EDGAR) and the internet. In the second step, students will learn how to edit texts and how to identify and extract specific information from documents. Next, they will learn how to program dictionary-based textual analyses. Subsequently, they will analyze further characteristics of texts like language complexity and document similarity. In the last section, students will apply machine learning methods.

    As part three starts with a general introduction to Python, it is not required to have any previous knowledge or experience with Python.

    As the methods covered in this course can be applied to many different settings, the course targets students from all tracks (e.g. economics, finance, marketing, and management).

    Students should install Phyton on their laptop before the course. An installation manual will be provided.

    Learning outcomes:

    • Students will learn to implement state-of-the art research methods and approaches for analyzing verbal information in the fields of accounting, finance, and economics.
    • Students will learn how to incorporate research methods from computer linguistics to expand the current state of knowledge and arrive at new findings in economics and finance.
    • Students will obtain a solid programming knowledge in Python.

    Form of assessment: Assignment

    Schedule
    Lecture
    22.03.22 Tuesday 10:00 – 17:00 L 9, 1–2, room 001
    24.03.22 Thursday 10:00 – 17:00 O 048
    28.03.22 Monday 10:00 – 17:00 B6, 30–32, room 211
    RES (Bridge Course): New Perspectives on Economics and Politics
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: RES (Bridge Course)
    Credits: 5
    Course Content

    We live in interesting times both, economically and politically. Many observers point to crises and uncertain developments in the economic and political world. Making sense of the nature of these challenges and pointing toward economic and political solutions for the future requires new perspectives. This is a course about the big and bold questions in economics and politics. How can or should economics and politics be organized to best serve society? What does it mean to put humans as they really are at the center of economic and political thinking? What role do morals and values, or dignity and respect, play for the way economics and politics work?

    We will try to come to grips with these questions by reading and discussing six key books on various new perspectives at the intersection between economics and politics. The aim of this course is to go as deep as we can and to get as much out of an in-class discussion of the material as possible. Willingness to acquire and read the books is a must. If you are unsure about whether or not you would want to take on the commitment of reading six books in one semester then this course is probably not the right one for you.

    Students need to be willing to read books, form their own opinions on them, and elaborate on and defend their own views in group discussions and a final essay.

    Learning outcomes: The aim of this course is to engage in intellectual dialogue, to develop a personal point of view on some of the central economic and political questions we face today, and to allow ourselves to think creatively, freely, and out of the box. After completing this course, students will have read important texts on new perspectives in economics and politics, they will have trained their ability to distill an own point of view from the writings of leading scientists, they will train their writing and discussion skills, and they will train to creatively apply what they have read in writing about the future of economics and politics in our society.

    For each session, students need to have read the respective book in advance. (Detailed schedule will be provided in an introductory session.)

    • Fukuyama, F. (2018). Identity: The demand for dignity and the politics of resentment. Farrar, Straus and Giroux.
    • Sandel, M. J. (2020). The tyranny of merit: What’s become of the common good?. Penguin UK.
    • Goodhart, D. (2017). The road to somewhere: The populist revolt and the future of politics. Oxford University Press.
    • Rajan, R. (2019). The third pillar: How markets and the state leave the community behind. Penguin.
    • Haidt, J. (2012). The righteous mind: Why good people are divided by politics and religion. Vintage.
    • Bowles, S. (2016). The moral economy. Yale University Press

    Form of assessment: Essay 50 %, Class Participation 50 %

    Schedule
    Lecture
    Introductory Session 18.02.22 Friday 10:00 – 13:30 L 9, 1–2, room 409
    29.04.22 – 10.06.22 Friday 10:00 – 13:30 B6, 30–32 room 212/213
  • Marketing

    MKT 804: Theory Development and Model Building
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MKT 804
    Credits: 6
    Course Content

    This course teaches students how to develop and test theories in an applied and concrete way. We discuss and study different research approaches and methods, including structural equation modeling and methods to analyze unstructured data. The course provides students with an opportunity to develop and test appropriate and specific theories for their own research. A special emphasis will rest on theories developed in the marketing strategy domain.
    Students come up and choose a specific topic of their interest at the beginning of the class and develop and present a theoretical framework suitable for their project. Another key learning outcome is to enhance students’ ability to conduct empirical research in the realm of their own research projects.

    Learning goals:

    • Learn how to generate ideas, define concepts, and clarify relationships between concepts.
    • Explore the process of theory construction and theory testing using the structural equation modeling (SEM)
    • framework.
    • Identify and explore substantive theoretical contributions to the marketing strategy literature.
    • Exercise and extend analytical skills in order to conduct sound academic research.

    Seminar organization: The course will consist of assigned reading material, lectures, student presentations, discussions, and hands-on exercises. Lectures will be intended to elaborate points that might be difficult to glean from readings and to stimulate discussion. Participants will be responsible for reading and analyzing course readings prior to class, presenting the assigned material, leading discussions on this material, and contributing additional relevant material on topics covered.
    The success of the course is heavily dependent on all participants having relatively equal levels of knowledge about each topic. It is important, thus, that all participants read the material in advance of each class session.

    Form of assessment: Project work (40%), Presentation of own research (60%)

    Schedule
    Lecture
    23.03.22 Wednesday 13:45 – 15:15 L5, 1 – Roche Forum
    30.03.22 Wednesday 13:45 – 15:15 L5, 1 – Roche Forum
    06.04.22 Wednesday 13:45 – 15:15 L5, 1 – Roche Forum
    27.04.22 Wednesday 13:45 – 15:15 L5, 1 – Roche Forum
    04.05.22 Wednesday 13:45 – 17:00 L5, 1 – Roche Forum
    18.05.22 Wednesday 13:45 – 17:00 L5, 1 – Roche Forum
    01.06.22 Wednesday 13:45 – 17:00 L5, 1 – Roche Forum
    MKT 901: Designing Marketing Research Projects
    6 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MKT 901
    Credits: 6
    Course Content

    In this course, students will develop their own marketing research projects (e.g., as parts of their own dissertation projects). In presentation sessions, students will present their research project to all participants of the class and to the instructor. Discussions among partici­pants as well as the instructor’s feedback aim at strengthening and refining the positioning and the contribution of the individual projects. Students in the first year of their Ph.D. studies can thus use this course to get important insights for the preparation and refinement of their disser­ta­tion proposal.

    At the beginning of the course, objectives, general guidelines, and best practices for developing impactful research projects will be provided in a kick-off meeting. Furthermore, best practices how to get published in leading journals will be discussed. Then, students will start developing their projects. Students are not limited with respect to the choice of their individual research topic; however, it is made in accordance with the instructor.

    Students will prepare the project by developing a presentation containing the positioning and research questions, a brief literature review, the theoretical foundations and research hypotheses, as well as an outlook on potential methodological approaches (such as obtaining and analyzing adequate data). Students will present their research projects. Based on the course participants’ and the instructor’s feedback, students can update and refine their research projects.

    Learning outcomes:

    • Development of own marketing research project
    • presentation of own marketing research project
    • providing feedback on marketing research projects

    This course aims at preparing students to formulate their own marketing research problems (e.g., as parts of their dissertation projects), to shape their contribution with respect to the existing literature, and to identify the necessary data and methods to conduct their research projects. As benchmark for the students’ research projects, the actual standards with respect to innovative­ness, relevance, and rigor of the leading international marketing journals will be applied. Furthermore, implications for practice have to be considered.

    Form of assessment: Essay (60%), presentation (40%)

    Schedule
    Lecture
    18.05.22 Wednesday 09:00 – 12:00 L 5, 1 – Roche Forum
    19.05.22 Thursday 09:00 – 12:00 L 5, 1 – Roche Forum
    MKT 910: Area Seminar Marketing
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: MKT 910
    Course Content

    The course focuses on current research topics in the field of marketing. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.

    Learning outcomes: Students will learn to follow-up with and discuss about current research topics in marketing. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.

    Form of assessment: Oral participation.


    Seminar Dates are announced here.

    ACC 922: Decarbonization Seminar
    3 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC 922
    Credits: 3
    Course Content

    This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.

    Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.

     

    Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.

     

    Form of assessment: Participation (20%), Paper presentations and discussions (80%)

    Schedule
    Lecture
    14.02.22 – 23.05.22 Monday 17:00 – 18:30 O 135
    MET: Systematic Reviews and Meta-Analyses (Methods Course)
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Basic statistical knowledge

    Course Content

    The course will introduce students to the method of systematic review according to the PRISMA statement (Liberati et al. 2009). The students will apply the PRISMA statement on a research review question identified in their PHD thesis and at the end of the course have completed a systematic review paper. Students will be introduced to the concepts and heuristics of qualitative and quantitative meta-analysis. The aim is, moreover, to let students critically reflect on research reviews by others regarding the methodology applied.

    Form of assessment: Class Participation 10 %, Presentation 10 %, Discussion 10 %, Assignment 70 %


    The positive impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project.


    The course is restricted to 20 participants

    Schedule
    Lecture
    15.02.22 – 31.05.22 Tuesday 13:45 – 15:15 L 4, 1, room 004
    MET: Textual Analysis
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 6
    Course Content

    In this course, students will learn how textual analysis methods work and how they can be implemented in Python.

    In the first part, students will discuss prominent papers on textual analysis. The papers will cover the most commonly used methods for textual analysis, e.g. the bag-of-words approach and basic machine learning methods like Naïve Bayes.

    The second part introduces frequently used text databases. For instance, the EDGAR (Electronic Data Gathering, Analysis, and Retrieval System) of the Security and Exchange Commission and LexisNexis will be covered in detail.

    The third and largest part of the course deals with the implementation of textual analysis methods using the programming language Python. After a brief introduction to Python’s programming basics, students will use Python to automatically retrieve data from text databases (e.g. EDGAR) and the internet. In the second step, students will learn how to edit texts and how to identify and extract specific information from documents. Next, they will learn how to program dictionary-based textual analyses. Subsequently, they will analyze further characteristics of texts like language complexity and document similarity. In the last section, students will apply machine learning methods.

    As part three starts with a general introduction to Python, it is not required to have any previous knowledge or experience with Python.

    As the methods covered in this course can be applied to many different settings, the course targets students from all tracks (e.g. economics, finance, marketing, and management).

    Students should install Phyton on their laptop before the course. An installation manual will be provided.

    Learning outcomes:

    • Students will learn to implement state-of-the art research methods and approaches for analyzing verbal information in the fields of accounting, finance, and economics.
    • Students will learn how to incorporate research methods from computer linguistics to expand the current state of knowledge and arrive at new findings in economics and finance.
    • Students will obtain a solid programming knowledge in Python.

    Form of assessment: Assignment

    Schedule
    Lecture
    22.03.22 Tuesday 10:00 – 17:00 L 9, 1–2, room 001
    24.03.22 Thursday 10:00 – 17:00 O 048
    28.03.22 Monday 10:00 – 17:00 B6, 30–32, room 211
    MKT 902: Advances in Marketing Research
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MKT 902
    Credits: 6
    Course Content

    The primary goal of Advances in Marketing Research is to help students prepare to conduct research which is publishable in the leading research journals in their respective disciplines.  Hence, the feedback students receive will be consistent with that dispensed by the reviewers and editors of the most prestigious research journals in business (i.e., highly critical).  Even when a manuscript is accepted for publication at a leading journal, the authors typically receive mostly negative comments on their work.  It is important that students not take criticism of their research personally.  To do so would be extremely ego deflating and would interfere with their subsequent performance on other assignments.  Moreover, students need to develop the ability to accept and use criticism to be able to survive in the academic publishing world.

    Learning outcomes: Advances in Marketing Research is designed to assist doctoral candidates in acquiring a deeper understanding of the research process and a knowledge of the research tools which they will need to design and execute scientific research on behavioral and organizational issues in marketing.  An effort is made to help the students develop research judgment as well as research skills so that they will be better able to assess when a proposed piece of research is likely to be fruitful and when it is not.

    Form of assessment: Essay: 50%, presentation: 30%, discussion and simulation/statistical analysis: 20%

    Schedule
    Lecture
    11.03.22 – 03.06.22 Friday 15:30 – 17:00 L5, 2, room 107
    RES (Bridge Course): New Perspectives on Economics and Politics
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: RES (Bridge Course)
    Credits: 5
    Course Content

    We live in interesting times both, economically and politically. Many observers point to crises and uncertain developments in the economic and political world. Making sense of the nature of these challenges and pointing toward economic and political solutions for the future requires new perspectives. This is a course about the big and bold questions in economics and politics. How can or should economics and politics be organized to best serve society? What does it mean to put humans as they really are at the center of economic and political thinking? What role do morals and values, or dignity and respect, play for the way economics and politics work?

    We will try to come to grips with these questions by reading and discussing six key books on various new perspectives at the intersection between economics and politics. The aim of this course is to go as deep as we can and to get as much out of an in-class discussion of the material as possible. Willingness to acquire and read the books is a must. If you are unsure about whether or not you would want to take on the commitment of reading six books in one semester then this course is probably not the right one for you.

    Students need to be willing to read books, form their own opinions on them, and elaborate on and defend their own views in group discussions and a final essay.

    Learning outcomes: The aim of this course is to engage in intellectual dialogue, to develop a personal point of view on some of the central economic and political questions we face today, and to allow ourselves to think creatively, freely, and out of the box. After completing this course, students will have read important texts on new perspectives in economics and politics, they will have trained their ability to distill an own point of view from the writings of leading scientists, they will train their writing and discussion skills, and they will train to creatively apply what they have read in writing about the future of economics and politics in our society.

    For each session, students need to have read the respective book in advance. (Detailed schedule will be provided in an introductory session.)

    • Fukuyama, F. (2018). Identity: The demand for dignity and the politics of resentment. Farrar, Straus and Giroux.
    • Sandel, M. J. (2020). The tyranny of merit: What’s become of the common good?. Penguin UK.
    • Goodhart, D. (2017). The road to somewhere: The populist revolt and the future of politics. Oxford University Press.
    • Rajan, R. (2019). The third pillar: How markets and the state leave the community behind. Penguin.
    • Haidt, J. (2012). The righteous mind: Why good people are divided by politics and religion. Vintage.
    • Bowles, S. (2016). The moral economy. Yale University Press

    Form of assessment: Essay 50 %, Class Participation 50 %

    Schedule
    Lecture
    Introductory Session 18.02.22 Friday 10:00 – 13:30 L 9, 1–2, room 409
    29.04.22 – 10.06.22 Friday 10:00 – 13:30 B6, 30–32 room 212/213
  • Operations Management

    IS / OPM 910: Area Seminar Information Systems and Operations Management
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: IS / OPM 910
    Course Content

    The course focuses on current research topics in the field of information systems and operations management. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The course introduces students to the variety of research methods that are currently popular in empirical and theoretical research.

    Learning outcomes: Students will learn to follow-up with and discuss about current research topics in information systems and operations management. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.

    Form of assessment: Oral participation.


    Seminar Dates are announced here.


    OPM 806: Empirical Research in Operations Management
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: OPM 806
    Credits: 8
    Prerequisites

    Recommended: Fundamentals of statistics

    Course Content

    A large part of research in operations management focusses on modeling and solving practical problems. In contrast to this “OR approach”, the objective of empirical research is to collect data about practical phenomena in order to describe, explain, or predict how those phenomena work. This module provides an overview of (mainly quantitative) empirical research approaches to investigate research questions in operations management and related fields. The focus in not on the comprehensive treatment of empirical research methods, but on how to proceed from having a basic research question to an appropriate research design and methodology. Hence, special emphasis will be placed on the importance of understanding the contingent relationship between the nature of the research question and the research design used to answer it. Topics covered include quantitative vs. qualitative empirical research, framing of research questions, engaging theory and grounding of hypotheses, measurement and operationalization, sampling, model specification, and mainstream research designs and methodologies. This will enable students to critically evaluate the quality of the majority of empirical research in operations management and to design convincing research of their own.

    The course will be taught using an interactive seminar style and is based on the discussion of a selection of papers.

    Learning outcomes: At the end of this course, students have gained the competence to initiate, design, implement, and evaluate empirical research in the social sciences as applied to operations management.

    Form of assessment: Oral exam (30 minutes) 60%, presentation 40%

    Schedule
    Lecture
    29.04.22 Friday 08:30 – 13:30
    06.05.22 Friday 08:30 – 13:30
    13.05.22 Friday 08:30 – 13:30
    20.05.22 Friday 08:30 – 13:30
    ACC 922: Decarbonization Seminar
    3 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC 922
    Credits: 3
    Course Content

    This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.

    Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.

     

    Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.

     

    Form of assessment: Participation (20%), Paper presentations and discussions (80%)

    Schedule
    Lecture
    14.02.22 – 23.05.22 Monday 17:00 – 18:30 O 135
    MET: Systematic Reviews and Meta-Analyses (Methods Course)
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Basic statistical knowledge

    Course Content

    The course will introduce students to the method of systematic review according to the PRISMA statement (Liberati et al. 2009). The students will apply the PRISMA statement on a research review question identified in their PHD thesis and at the end of the course have completed a systematic review paper. Students will be introduced to the concepts and heuristics of qualitative and quantitative meta-analysis. The aim is, moreover, to let students critically reflect on research reviews by others regarding the methodology applied.

    Form of assessment: Class Participation 10 %, Presentation 10 %, Discussion 10 %, Assignment 70 %


    The positive impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project.


    The course is restricted to 20 participants

    Schedule
    Lecture
    15.02.22 – 31.05.22 Tuesday 13:45 – 15:15 L 4, 1, room 004
    MET: Textual Analysis
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 6
    Course Content

    In this course, students will learn how textual analysis methods work and how they can be implemented in Python.

    In the first part, students will discuss prominent papers on textual analysis. The papers will cover the most commonly used methods for textual analysis, e.g. the bag-of-words approach and basic machine learning methods like Naïve Bayes.

    The second part introduces frequently used text databases. For instance, the EDGAR (Electronic Data Gathering, Analysis, and Retrieval System) of the Security and Exchange Commission and LexisNexis will be covered in detail.

    The third and largest part of the course deals with the implementation of textual analysis methods using the programming language Python. After a brief introduction to Python’s programming basics, students will use Python to automatically retrieve data from text databases (e.g. EDGAR) and the internet. In the second step, students will learn how to edit texts and how to identify and extract specific information from documents. Next, they will learn how to program dictionary-based textual analyses. Subsequently, they will analyze further characteristics of texts like language complexity and document similarity. In the last section, students will apply machine learning methods.

    As part three starts with a general introduction to Python, it is not required to have any previous knowledge or experience with Python.

    As the methods covered in this course can be applied to many different settings, the course targets students from all tracks (e.g. economics, finance, marketing, and management).

    Students should install Phyton on their laptop before the course. An installation manual will be provided.

    Learning outcomes:

    • Students will learn to implement state-of-the art research methods and approaches for analyzing verbal information in the fields of accounting, finance, and economics.
    • Students will learn how to incorporate research methods from computer linguistics to expand the current state of knowledge and arrive at new findings in economics and finance.
    • Students will obtain a solid programming knowledge in Python.

    Form of assessment: Assignment

    Schedule
    Lecture
    22.03.22 Tuesday 10:00 – 17:00 L 9, 1–2, room 001
    24.03.22 Thursday 10:00 – 17:00 O 048
    28.03.22 Monday 10:00 – 17:00 B6, 30–32, room 211
    RES (Bridge Course): New Perspectives on Economics and Politics
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: RES (Bridge Course)
    Credits: 5
    Course Content

    We live in interesting times both, economically and politically. Many observers point to crises and uncertain developments in the economic and political world. Making sense of the nature of these challenges and pointing toward economic and political solutions for the future requires new perspectives. This is a course about the big and bold questions in economics and politics. How can or should economics and politics be organized to best serve society? What does it mean to put humans as they really are at the center of economic and political thinking? What role do morals and values, or dignity and respect, play for the way economics and politics work?

    We will try to come to grips with these questions by reading and discussing six key books on various new perspectives at the intersection between economics and politics. The aim of this course is to go as deep as we can and to get as much out of an in-class discussion of the material as possible. Willingness to acquire and read the books is a must. If you are unsure about whether or not you would want to take on the commitment of reading six books in one semester then this course is probably not the right one for you.

    Students need to be willing to read books, form their own opinions on them, and elaborate on and defend their own views in group discussions and a final essay.

    Learning outcomes: The aim of this course is to engage in intellectual dialogue, to develop a personal point of view on some of the central economic and political questions we face today, and to allow ourselves to think creatively, freely, and out of the box. After completing this course, students will have read important texts on new perspectives in economics and politics, they will have trained their ability to distill an own point of view from the writings of leading scientists, they will train their writing and discussion skills, and they will train to creatively apply what they have read in writing about the future of economics and politics in our society.

    For each session, students need to have read the respective book in advance. (Detailed schedule will be provided in an introductory session.)

    • Fukuyama, F. (2018). Identity: The demand for dignity and the politics of resentment. Farrar, Straus and Giroux.
    • Sandel, M. J. (2020). The tyranny of merit: What’s become of the common good?. Penguin UK.
    • Goodhart, D. (2017). The road to somewhere: The populist revolt and the future of politics. Oxford University Press.
    • Rajan, R. (2019). The third pillar: How markets and the state leave the community behind. Penguin.
    • Haidt, J. (2012). The righteous mind: Why good people are divided by politics and religion. Vintage.
    • Bowles, S. (2016). The moral economy. Yale University Press

    Form of assessment: Essay 50 %, Class Participation 50 %

    Schedule
    Lecture
    Introductory Session 18.02.22 Friday 10:00 – 13:30 L 9, 1–2, room 409
    29.04.22 – 10.06.22 Friday 10:00 – 13:30 B6, 30–32 room 212/213
  • Taxation

    ACC / TAX 910: Area Seminar Accounting and Taxation
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC / TAX 910
    Course Content

    The course focuses on current research topics in the field of accounting and taxation. Visiting researchers present their latest working papers and discuss their ideas with participating faculty and students. The presentations have workshop format and are similar in style to leading scientific conferences. For each presentation, a separate preparation session for the Ph.D. students is offered in advance by rotating faculty. Overall, the course deepens the students’ insights into a variety of research methods that are currently popular in empirical and theoretical research.

    Learning outcomes: Students will learn to follow-up with and discuss about current research topics in accounting and taxation. The interaction with leading researchers will allow them to develop own research ideas and get insights into the design, execution and presentation of research projects.

    Form of assessment: Oral participation.


    Seminar Dates are announced here.

    ACC / TAX 920: Brown Bag Seminar
    ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: ACC / TAX 920
    Course Content

    The course is taught in a seminar-style format. Students present their own research ideas at different stages of the project (early ideas, preliminary results, and complete working papers). The presentations involve an interactive discussion between faculty and students about the project’s potential contribution, related literature, research design and interpretation of results.

    Learning outcomes: Students will learn how to present and discuss their own research results in a scientific format. They will become acquainted with acting as a discussant for other topics. Students will gain insights into the assessment of contribution, research design, and interpretation of research papers. The development of these skills is also helpful for writing scientific referee reports.

    Form of assessment: Class Participation


    Coursedates will be announced via email to registered participants.

    Schedule
    Lecture
    16.02.22 – 01.06.22 Wednesday 13:45 – 17:00 O 048
    TAX 801: Business Taxation
    8 ECTS
    Lecturer(s)

    Course Type: core course
    Course Number: TAX 801
    Credits: 8
    Course Content

    This course integrates tax law with national and international tax planning. The main topics include:

    1. Fundamentals of tax planning and tax neutrality
    2. The choice of the organizational Form
    3. Flat tax and dual income Tax
    4. International tax planning
    5. Effective tax rates

    Learning outcomes: The course gives guidance to students who are interested in the impact of taxes on the decisions of firms. The focus is on investment and financing decisions as well as on location decisions both from a national and from an international perspective.

    Form of assessment: Presentation 50%, class participation 50%

    Schedule
    Lecture
    16.02.22 – 30.03.22 Wednesday 08:30 – 11:45 SO 133
    17.02.22 – 31.03.22 Thursday 08:30 – 11:45 SO 133
    ACC / TAX 931: Topics in Advanced Sampling Methods: Design and Causal Inference
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC / TAX 931
    Credits: 5
    Prerequisites

    Knowledge of basic statistics and prior experience with R or Stata is helpful, but not necessary.

    Course Content

    This reading course provides a hands-on and paper-based approach to understanding and analyzing data. For many projects, collection of new data or experimental designs are the only way to answer a research question or to provide the decisive complementary evidence. Different ways to collect data can have important implications for model estimation and evaluation, parameter inference, and policy conclusions. Standard econometric methods start from assumptions about the sampling procedure and try to cope with the limitations of a given dataset. Instead, we start at the design stage and examine the interplay between sampling and experimental methods, statistical inference and estimation of causal effects. We will use the German Business Panel as point in case and implement cutting-edge methods to gain insights into the causal mechanisms behind reported outcomes. In each session, one of the participants will present a research paper, which we will discuss in light of concrete implementation at trial scale. Participants are encouraged to present research that is valuable for their own thesis or may be assigned to present a topic.

    In addition to presenting a paper and participating in the discussion, students are expected to write a short technical report that summarizes the methods and implications in a way useful for peers who want to use the newly collected data or learn about experimental results.

    Learning outcomes:

    The specific applications cover a broad set of skills with a focus on design of questionnaires and survey experiments, data analysis and quantitative methods, classification, inference, writing of own reports, and opportunities for own research.

    • Analytical Skills/Problem-Solving: Students will effectively visualize, conceptualize, articulate, and solve or address problems, with available or newly generated information, through experimentation and observation, mainly using statistical and programming tools.
    • Critical Thinking: Students will apply empirical analysis to everyday problems in data collection and analysis helping them to understand events, evaluate specific methods, compare arguments with different conclusions to a specific issue, and assess the role played by assumptions.
    • Quantitative Reasoning: Students will understand how to design collection and analysis of empirical evidence. Specifically, they may obtain and/or collect relevant data, develop empirical evidence using appropriate statistical techniques, and interpret the results of such analyses.
    • Specialized Knowledge and Practical Application: Students will develop deeper analytical, critical, and quantitative skills in specialized areas by applying programming skills and statistical concepts to real world situations.
    • Interdisciplinary Knowledge: Participants will broaden their knowledge by studying methods used in economics, sociology, political science, and other fields.
    • Communication and Leadership: Participants will build presentation and discussion skills, ensuring they are prepared to navigate diverse audiences and situations. Collaborations of participants prepares joint projects.
    • Preparation of Own Research: Projects will be valuable for own research projects; applications provide best practice examples.

    Form of assessment: Paper (technical report) (optional), Presentation (50 %), Class Participation (50 %)

     


    The course is also part of the TRR 266 Accounting for Transparency


     

    Schedule
    Lecture
    01.03.22 – 31.05.22 Tuesday 10:15 – 11:45
    ACC 922: Decarbonization Seminar
    3 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: ACC 922
    Credits: 3
    Course Content

    This course is aimed at doctoral students at GESS. The seminar hosts speakers from academia and industry to discuss latest advances and challenges associated with the transition towards a decarbonized energy economy. Topics covered include the economics and management of sustainability activities and clean energy technologies across all sectors of the economy with a particular focus on the energy sector, transportation services, and carbon-free manufacturing processes.

    Course participants need to attend the seminar talks and the corresponding preparation sessions. In the preparation sessions, students are asked to present a paper and take the role of a discussant. Readings may additionally include recent theory or empirical papers.

     

    Learning outcomes: The primary objective of the course is to introduce students to current research paradigms on the covered topics and to identify promising avenues for future research. Moreover, students receive a training on how to present and evaluate papers in seminars and conferences.

     

    Form of assessment: Participation (20%), Paper presentations and discussions (80%)

    Schedule
    Lecture
    14.02.22 – 23.05.22 Monday 17:00 – 18:30 O 135
    MET: Systematic Reviews and Meta-Analyses (Methods Course)
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 5
    Prerequisites

    Basic statistical knowledge

    Course Content

    The course will introduce students to the method of systematic review according to the PRISMA statement (Liberati et al. 2009). The students will apply the PRISMA statement on a research review question identified in their PHD thesis and at the end of the course have completed a systematic review paper. Students will be introduced to the concepts and heuristics of qualitative and quantitative meta-analysis. The aim is, moreover, to let students critically reflect on research reviews by others regarding the methodology applied.

    Form of assessment: Class Participation 10 %, Presentation 10 %, Discussion 10 %, Assignment 70 %


    The positive impact on one’s own PhD project is estimated highest if the course is taken in the first or second year of the PhD project.


    The course is restricted to 20 participants

    Schedule
    Lecture
    15.02.22 – 31.05.22 Tuesday 13:45 – 15:15 L 4, 1, room 004
    MET: Textual Analysis
    6 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: MET
    Credits: 6
    Course Content

    In this course, students will learn how textual analysis methods work and how they can be implemented in Python.

    In the first part, students will discuss prominent papers on textual analysis. The papers will cover the most commonly used methods for textual analysis, e.g. the bag-of-words approach and basic machine learning methods like Naïve Bayes.

    The second part introduces frequently used text databases. For instance, the EDGAR (Electronic Data Gathering, Analysis, and Retrieval System) of the Security and Exchange Commission and LexisNexis will be covered in detail.

    The third and largest part of the course deals with the implementation of textual analysis methods using the programming language Python. After a brief introduction to Python’s programming basics, students will use Python to automatically retrieve data from text databases (e.g. EDGAR) and the internet. In the second step, students will learn how to edit texts and how to identify and extract specific information from documents. Next, they will learn how to program dictionary-based textual analyses. Subsequently, they will analyze further characteristics of texts like language complexity and document similarity. In the last section, students will apply machine learning methods.

    As part three starts with a general introduction to Python, it is not required to have any previous knowledge or experience with Python.

    As the methods covered in this course can be applied to many different settings, the course targets students from all tracks (e.g. economics, finance, marketing, and management).

    Students should install Phyton on their laptop before the course. An installation manual will be provided.

    Learning outcomes:

    • Students will learn to implement state-of-the art research methods and approaches for analyzing verbal information in the fields of accounting, finance, and economics.
    • Students will learn how to incorporate research methods from computer linguistics to expand the current state of knowledge and arrive at new findings in economics and finance.
    • Students will obtain a solid programming knowledge in Python.

    Form of assessment: Assignment

    Schedule
    Lecture
    22.03.22 Tuesday 10:00 – 17:00 L 9, 1–2, room 001
    24.03.22 Thursday 10:00 – 17:00 O 048
    28.03.22 Monday 10:00 – 17:00 B6, 30–32, room 211
    RES (Bridge Course): New Perspectives on Economics and Politics
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: RES (Bridge Course)
    Credits: 5
    Course Content

    We live in interesting times both, economically and politically. Many observers point to crises and uncertain developments in the economic and political world. Making sense of the nature of these challenges and pointing toward economic and political solutions for the future requires new perspectives. This is a course about the big and bold questions in economics and politics. How can or should economics and politics be organized to best serve society? What does it mean to put humans as they really are at the center of economic and political thinking? What role do morals and values, or dignity and respect, play for the way economics and politics work?

    We will try to come to grips with these questions by reading and discussing six key books on various new perspectives at the intersection between economics and politics. The aim of this course is to go as deep as we can and to get as much out of an in-class discussion of the material as possible. Willingness to acquire and read the books is a must. If you are unsure about whether or not you would want to take on the commitment of reading six books in one semester then this course is probably not the right one for you.

    Students need to be willing to read books, form their own opinions on them, and elaborate on and defend their own views in group discussions and a final essay.

    Learning outcomes: The aim of this course is to engage in intellectual dialogue, to develop a personal point of view on some of the central economic and political questions we face today, and to allow ourselves to think creatively, freely, and out of the box. After completing this course, students will have read important texts on new perspectives in economics and politics, they will have trained their ability to distill an own point of view from the writings of leading scientists, they will train their writing and discussion skills, and they will train to creatively apply what they have read in writing about the future of economics and politics in our society.

    For each session, students need to have read the respective book in advance. (Detailed schedule will be provided in an introductory session.)

    • Fukuyama, F. (2018). Identity: The demand for dignity and the politics of resentment. Farrar, Straus and Giroux.
    • Sandel, M. J. (2020). The tyranny of merit: What’s become of the common good?. Penguin UK.
    • Goodhart, D. (2017). The road to somewhere: The populist revolt and the future of politics. Oxford University Press.
    • Rajan, R. (2019). The third pillar: How markets and the state leave the community behind. Penguin.
    • Haidt, J. (2012). The righteous mind: Why good people are divided by politics and religion. Vintage.
    • Bowles, S. (2016). The moral economy. Yale University Press

    Form of assessment: Essay 50 %, Class Participation 50 %

    Schedule
    Lecture
    Introductory Session 18.02.22 Friday 10:00 – 13:30 L 9, 1–2, room 409
    29.04.22 – 10.06.22 Friday 10:00 – 13:30 B6, 30–32 room 212/213
    TAX 913: Empirical Taxation Research
    10 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: TAX 913
    Credits: 10
    Course Content

    Class sessions are mostly organized along the methods in the standard tool kit of empirical research. We start off each topic with a brief and easy overview of the method. Afterwards, a student will summarize a paper using the respective method and we will discuss in class. For each method, we identify a set of core papers which use the respective method, present examples of a state-of-the art application and are relevant topic wise. These core papers are summarized and discussed in class. We expect all students to read the core papers that we cover in class.

    In addition, we will talk about the research profession and “How to survive in academia”. Toward the end of the term, students present their summer project. Summer projects are conducted over the summer and presented during the beginning of the subsequent fall term.

    Learning outcomes:

    Overview of the most important topics and methods for causal identification in empirical tax research. Familiarize with state-of-the-art literature. We selected papers to be studied in class which (hopefully) cover the most important topics and methods.

    Developing of a research project and carrying out all phases of the projects, i.e., from identifying a research question to writing up a first draft. The class will guide you through all phases of the project. If this project turns out to be feasible and promising, it could well be a first dissertation paper. The projects are conducted over the summer.

    Insights on “How to survive in academia”: career paths, how to publish, how to write a referee report, how to be a good “academic citizen”, conferences, role of networking, etc..

    Form of assessment: Essay and/or presentation


    The course is also part of the TRR 266 Accounting for Transparency

    Schedule
    Lecture
    06.04.22 – 01.06.22 Wednesday 08:30 – 11:45 SO 133
    07.04.22 – 02.06.22 Thursday 08:30 – 11:45 SO 133
    TAX 922: Reading Course Taxation Research
    5 ECTS
    Lecturer(s)

    Course Type: elective course
    Course Number: TAX 922
    Credits: 5
    Course Content

    The reading course is aimed at 2nd and higher year Ph.D. students to support them during their research phase.


    The course provides a forum to discuss recent state-of-the art papers in taxation research (mostly applied empirical). All covered papers are recently published or in the working paper stage. In each class session, one student briefly presents a research paper before the paper is discussed in class. All students are expected to read the research paper to be discussed in preparation for the class and it is one main objectives of the course that papers are lively discussed among all class participants.

    Students can choose papers which they wish to present or the responsible instructors provide a selection from which to pick. Students are encouraged to choose papers which are on the reading list for their thesis. The course could also serve as a forum for discussing paper drafts of peers or researchers within the network.

    In addition to presenting a paper in class, students are expected to write a referee report for a research paper. This will teach how to evaluate a paper critically and how to write a referee report.

    Learning outcomes:

    • Know your field and related fields: Learn about the literature, both in your own (sub-field) of interest and other fields.
    • Commit to a reading routine for your thesis
    • Community building: The reading group will spawn discussion and encourage community building
    • Ability to present and confidence building: Learn how to present well. (This is often easier with a paper that somebody else wrote – one is not as emotionally involved in the question/ approach/ results as with one’s own paper.)
    • Discussion competence: Learn how to be a good seminar participant: Behave well, ask clear questions, discuss in an appropriate manner etc.
    • Ability to understand: Learn how to read and approach research papers and learn to summarize the main message/points of the paper
    • Participation in scientific discourse
    • Learn how to evaluate a paper critically
    • Writing a referee report

    Form of assessment: Paper (referee report) 40 %, Presentation 30 %, Class Participation 30 %

    Schedule
    Lecture
    14.02.22 – 30.05.22 Monday 10:15 – 11:45 SO 133