Betriebs­wirtschafts­lehre – Master (alle)

• Die Teilnehmenden vertiefen Einzelnormen, welche im Rahmen der laufenden Besteuerung von Personen- und Kapital­gesellschaften in Bezug auf die Steuergestaltung besondere Bedeutung haben
• Die Teilnehmenden sollen lernen, wirtschaft­liche Gestaltungen steuerlich zu optimieren
• Besonderes Gewicht der Veranstaltung liegt auf Unternehmens­umstrukturierungen und dem Erarbeiten steuereffizienter Gestaltungen

• The Students learn how to apply their skills in basic taxation on practical cases
• The Students get a deeper insight into the basics of the most important areas in International Tax Planning and Tax Structuring
• The Students learn how to implement their theoretical Knowledge into practical Szenarios. Thereby special attention is paid to the Application of the Wording of Law – especially using inaccuracies in law
• The Students learn to develop International Tax Planning and Tax Structuring Ideas across different Types of Taxes

• Business / IT Alignment and Strategic IT Planning
• Governance frameworks, IT (de-)centralization and the role of the CIO
• The IT sourcing decision, hybrid arrangements, and offshoring
• IT controlling and IT risk management

• are able to prepare, plan, and execute own research endeavors (e.g., master thesis)
• understand the relevance of methods and theories in meaningful research
• know quality criteria and corresponding means to improve research designs
• have gained an overview of most common methods and theories in IS research

• are able to understand the basic functional mechanisms behind public blockchains
• are able to analyze given public blockchains and their structure
• will have acquired knowledge about standards and decentralized applications on blockchains

• understand the foundations of digital innovations,
• be proficient in digital platforms, ecosystems, and entrepreneurship,
• advance their knowledge on business models and value creation in digital innovation,
• comprehend its impact on the future of work, and
• be exposed to transdisciplinary application domains.

• learn basic concepts and characteristics of software products and the associated software product lifecycle.
• understand the underlying mechanisms for a successful interplay between people, processes, and practices within product development.
• understand key concepts and methods required for fulfilling the product management and product design role.
• analyze and propose solutions for a given software product challenge along the entire lifecycle.

• will have gained fundamental insights into both practical and theoretical perspectives on entrepreneurship
• have learned best practices and gained deep insights from top entrepreneurs
• will have built a solid entrepreneurial network to advance their own business and careers
• have gained knowledge on how investors look at new ventures
• will be acquainted with case study training and elements of problem-based learning (PBL)
• will have improved their case solving and presentation skills
• have a solid foundation e.g. for a seminar or master thesis at our chair – especially for the „Inside the Venture“ theses
• have improved their problem solving capabilities

Please find required and recommended readings for every session in the MAN 632 course syllabus: https://www.mcei.de/teaching/graduate/man-632-advanced-entrepreneurship

• Participants will gain a thorough understanding of how to create, manage and grow an impact-oriented organization, how to measure its impact and develop and maintain an impact orientation.
• A high practitioner orientation is ensured in particular through including contents from MOOCs, case studies and other material.
• Participants will learn about currently much discussed phenomena of impact orientation and sustainability. They will get insights from current research projects on the phenomenon.

• Participants will develop thorough knowledge of theoretical and conceptual ideas related to sustainable organizations (e.g. frugal innovation, sustainable business models, scaling and diffusion, impact measurement) and their role in society.
• They will be able to navigate in a „fuzzy“ field of sustainability (rather than focusing on selected clear-cut definitions).
• Strengthen ability to analyse and critically discuss topics around sustainable entrepreneurship

• understand the impact of culture and national context on HRM,
• analyze differences in international HRM systems,
• design basic HRM practices in international organizations,
• align HRM practices with regards to their horizontal and vertical fit,
• comprehend the processes translating HRM systems into organization’s performance, and
• consider contextual factors’ impact on the alignment of HRM systems.

• will be able to select and implement appropriate performance measures,
• are familiar with formal performance appraisals,
• understand the link between pay and performance,
• are able to analyze the effectiveness of incentives both theoretically and empirically, and
• are able to design performance management systems.

• acquire and demonstrate expert knowledge in the specific subject area of corporate restructuring.
• be able to apply and critically reflect upon contemporary theories, models and tools utilized in restructuring research, and practice
• be able to identify key issues, derive appropriate solutions when analyzing business cases, and have a good understanding of their impact on restructuring success.
• be able to design and deliver professional and effective oral presentations of their business case analyses.

• Rahmenbedingungen und theoretische Grundlagen des Public Management bezüglich des Schwerpunktthemas zu erklären,
• Management-Herausforderungen im gewählten Schwerpunktthema kritisch zu diskutieren,
• wissenschaft­liche Artikel kritisch zu lesen.

• learn about the current purpose trend in business and the resulting implications for impact management;
• gain insights into companies that have defined a purpose that fits their core competences and bring this purpose to life;
• and critically discuss the implications of an increasing socio-political involvement of corporations.

• Literature
• Aguinis, H., & Glavas, A. (2013). Embedded versus peripheral corporate social responsibility: Psychological foundations.
• Crane, A., Palazzo, G., Spence, L. J., & Matten, D. (2014). Contesting the value of “creating shared value”.
• Gartenberg, C., & Serafeim, G. (2019). Corporate Purpose and Firm Ownership.
• Gartenberg, C. M. (2021). Purpose-driven companies and sustainability.
• Gartenberg, C., Prat, A., & Serafeim, G. (2019). Corporate purpose and financial performance.
• Harrison, J. S., Phillips, R. A., & Freeman, R. E. (2020). On the 2019 business roundtable “statement on the purpose of a corporation”
• Henderson, R., & Van den Steen, E. (2015). Why do firms have“ purpose“? The firm's role as a carrier of identity and reputation.
• Kania, J., Kramer, M., & Russell, P. (2014). Strategic philanthropy for a complex world.
• Porter, M. E., & Kramer, M. R. (2011). Creating shared value.
• de los Reyes Jr, G., Scholz, M., & Smith, N. C. (2017). Beyond the “Win-Win” creating shared value requires ethical frameworks.

• Learn about the basic concepts of responsible corporate governance;
• discuss how corporate governance can support and enable an organization‘s sustainability transformation;
• and engage in an discussion about potential future developments in the area of responsible corporate governance.

• Flammer, C., Hong, B., & Minor, D. (2019). Corporate governance and the rise of integrating corporate social responsibility criteria in executive compensation: Effectiveness and implications for firm outcomes.
• Hong, B., Li, Z., & Minor, D. (2016). Corporate governance and executive compensation for corporate social responsibility.
• Huang, C. J. (2010). Corporate governance, corporate social responsibility and corporate performance.
• Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate governance and sustainability performance: Analysis of triple bottom line performance.
• Jo, H., & Harjoto, M. A. (2011). Corporate governance and firm value: The impact of corporate social responsibility.
• Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility.
• Kolk, A., & Pinkse, J. (2010). The integration of corporate governance in corporate social responsibility disclosures.
• Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure.

• gain an overview of the development and current multitude of sustainability frameworks;
• study the existing and upcoming regulatory frameworks for sustainable business;
• and form their own critical understanding of the concept of sustainable business and its implications for management.

• will develop an understanding of the interdisciplinary theoretical underpinnings of business and human rights
• will learn to analyze normative arguments related to real business and human rights cases
• will practice putting forth their own structured arguments
• will reflect on different stakeholders’ values and perspectives and how these values affect their actions in working to access, protect, respect, and remedy human rights
• will engage with how concerns of business and human rights intersect with their field of interest in a research paper
• will critically engage with the challenges and opportunities developing in the field (governance mechanisms, industry initiatives, problems of legitimacy, etc.)

• Participants understand the epistemological possibilities and limitations of empirical research in the domain of business administration.
• Participants are capable of describing a dataset using appropriate summary statistics and test simple hypotheses about the structure of the data.
• Participants know the general approach to conducting qualitative studies, experimental studies, survey-based studies, and studies based on secondary data.
• Participants understand fundamental methods for analyzing causal relations­hips (particularly ANOVA and analysis of regression). They can correctly interpret results from these methods.

1. get familiarized with the challenging decisions and problems in service (operations) management, and
2. learn concepts, analytical tools and managerial insights to deal with these issues in order to gain competitive advantage through service operations.

• how to organize healthy competition to find the right suppliers for a specified demand,
• how to pull commercial, technical, and processual levers of optimization,
• how select the most effective award business mechanism and contract based, and
• how to deal with performance exceptions and supplier conflicts.