Courses
Innsbruck University School of Management
INFO
Bachelor's Programme Management and Economics according to the Curriculum 2007 (180 ECTS-Credits, 6 semesters)
Compulsory Modules: Core Programme Management according to § 6 Para 2 (52.5 ECTS-Credits, 28 h)
Compulsory Module 1: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Introduction to Management"
according to § 6 Para 1 No 1 and "Introduction to Economics" according to § 6 Para 1 No 2.
Learning Outcome: Students gain an overview of management and acquire the competence to analyze,
discuss, and develop possible solutions to elementary business Issues.
Compulsory Modules according to § 6 Para 5 (15 ECTS-Credits, 1 h)
Seminar with Bachelor Thesis (15 ECTS-Credits, 1 h)
Prerequisites for registration: Positive completion of the elective modules the bachelor thesis is related to in
terms of its content. These elective modules are according to § 7 Para 2 for management majors and to § 8 Para 2 for economics Majors.
Learning Outcome: Independent creation of a written paper on a topic from management or economics
(cf. § 11), corresponding to the requirements of good research practice.
406508
SE seminar including bachelorthesis (SE / 1h / 15 ECTS-AP)
Viktoria Aust, Rudolf Steckel
Details of this course
Elective courses of the major in Management according to § 7
Elective Modules Special Business Administration (Basic Course) according to § 7 Para 2 (15 ECTS-Credits, 8 h)
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective Module 2: SBWL Company Taxation (Basic Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Accounting 1: Financial Accounting" according to § 6 Para 2 No 1 and four additional compulsory courses from the core area of management according to § 6 Para 2.
Learning Outcome: Students acquire specialized knowledge of company taxation, the competence to
analyze, discuss and resolve advanced business issues, as well as presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective Module 13: SBWL Auditing (Basic Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Accounting 1: Financial Accounting" according to § 6 Para 2 No 1 and four additional compulsory modules from the core area of management according to § 6 Para 2.
Learning Outcome: Students acquire specialized knowledge of auditing, the competence to analyze, discuss and resolve advanced business issues, as well as presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
406008
Business Combinations & IAS/IFRS (VO / 2h / 4 ECTS-AP)
Christoph Pelger, Rudolf Steckel
Details of this course
Elective Modules Special Business Administration (Intermediate Course) according to § 7 Para 3 (7.5 ECTS-Credits, 4 h)
From one of the two chosen areas of special business management, one of the elected modules (enhancement) is to be completed. Enrolment for elective enhancement depends on the successful completion of one of the respective prescribed modules (basics) according to Para 2:
Elective Module 1: SBWL Company Taxation (Intermediate Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the elective module "SBWL Company Taxation (Basic Course)" according to § 7 Para 2 No 2.
Learning Outcome: Students acquire in-depth specialized knowledge of company taxation, the competence to discuss and resolve advanced business issues, as well as advanced presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective Module 12: SBWL Auditing (Intermediate Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the elective module "SBWL Auditing (Basic Course)" according to § 7 Para 2 No 13.
Learning Outcome: Students acquire in-depth specialized knowledge of auditing, the competence to discuss and develop possible solutions to advanced business issues, as well as advanced presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective courses according to § 7 Para 5 and § 8 Para 5 (7.5 ECTS-Credits, 4 or 3 h)
Elective Module 5: Tax Management (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Accounting 1: Financial Accounting" according to § 6 Para 2 No 1 as well as positive completion of three compulsory modules according to § 6 Para 2 No 2 to 7.
Learning Outcome: Students acquire specialized knowledge and competences regarding tax
Management.
Elective Module 7: Accounting and Business Restructuring (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module according to § 6 Para 2 No 1 "Accounting 1: Financial Accounting" as well as positive completion of three compulsory modules "Fundamentals of Management" according to § 6 Para 2 No 2 to 7.
Learning Outcome: Students acquire specialized knowledge and competences regarding accounting and
business restructuring.
INFO
Diploma Programme International Economic and Business Studies according to the study programme of 2001 (240 ECTS-Credits, 8 semesters)
First Part of the Diploma Programme according to § 5 Para 1 (112.5 ECTS-Credits, 60 h)
Compulsory Module 2: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: positive completion of the compulsory module "Introduction to Management"
referred to in § 5 Para 1 No 1 and "Introduction to Economics" referred to in § 5 Para 1 No 1a
Learning Outcome: Students gain an overview of management and acquire the competence to analyze,
discuss, and develop possible solutions to elementary business Issues.
Second Part of the Diploma Programme (105 ECTS-Credits, 46 h)
Elective Module 4 - 16: Elective Modules Special Business Administration (Basics) according to § 7 Abs 2 (15 ECTS-Credits, 8 h)
Elective Module 5: SBWL Company Taxation (Basics) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: First Diploma Examination
Learning Outcome: Students acquire specialized knowledge of company taxation, the competence to
analyze, discuss and resolve advanced business issues, as well as presentation and communication skills.
Elective Module 16: SBWL Auditing (Basics) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: First Diploma Examination
Learning Outcome: Students acquire specialized knowledge of auditing, the competence to analyze,
discuss and resolve advanced business issues, as well as presentation and communication skills.
406008
Business Combinations & IAS/IFRS (VO / 2h / 4 ECTS-AP)
Christoph Pelger, Rudolf Steckel
Details of this course
Elective Module 17 - 28: Elective Module Special Business Administration (Intermediate) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: First Diploma Examination. Admission to the elective intermediate courses of "Special Business Administration"
(SBWL) referred to in § 7 Para 2 No 17-28 requires the positive completion of the
corresponding basic course of "Special Business Administration" (SBWL) referred to in
§ 7 Para 2 No 4-16.
Electiver Module 17: SBWL Company Taxation (Intermediate) (7.5 ECTS-Credits, 4 h)
Learning Outcome: Students acquire in-depth specialized knowledge of company taxation, the
competence to discuss and resolve advanced business issues, as well as advanced presentation and communication skills.
Elective Module 28: SBWL Auditing (Intermediate) (7.5 ECTS-Credits, 4 h)
Learning Outcome: Students acquire in-depth specialized knowledge of auditing, the competence to
discuss and develop possible solutions to advanced business issues, as well as advanced presentation and communication skills.
Research Colloquium for the Diploma Thesis according to § 7 (1) (2 ECTS-Credits, 2 h)
INFO
Diploma Program in Business Education (270 ECTS-Credits, 9 Semesters)
Second Part of Studies according to § 7 Para 1 (132.5 ECTS-Credits, 62 h)
Elective Modules Special Business Administration (Basic Course) according to § 7 Abs 2 (15 ECTS-Credits, 8 h)
Prerequisites for registration: First Diploma Examination. Positive completion of the module according to § 7 Para 2 No 1.
SBWL Company Taxation (Basic Course) (7.5 ECTS-Credits, 4 h)
SBWL Auditing (Basic Course) (7.5 ECTS-Credits, 4 h)
406008
Business Combinations & IAS/IFRS (VO / 2h / 4 ECTS-AP)
Christoph Pelger, Rudolf Steckel
Details of this course
Elective Modules Special Business Administration (Intermediate Course) according to § 7 Abs 2 (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: First Diploma Examination. Positive completion of the module according to § 7 Para 2 No 3 to 15.
SBWL Company Taxation (Intermediate Course) (7.5 ECTS-Credits, 4 h)
SBWL Auditing (Intermediate Course) (7.5 ECTS-Credits, 4 h)
Diploma Thesis Workshop (2 h)
Prerequisites for registration: Positive completion of the First Diploma Examination.
INFO
Master's Programme Accounting, Auditing and Taxation according to the Curriculum 2007 (120 ECTS-Credits, 4 semesters)
All Master Students are required to use the LFU:online-System for the registration of courses: http://lfuonline.uibk.ac.at/vorlesungsverzeichnis
Compulsory Modules according to § 6 (55 ECTS-Credits, 20 h)
Compulsory Module 5: Accounting (10 ECTS-Credits , 4 h)
Prerequisites for registration: positive Beurteilung der Seminare der Pflichtmodule gemäß § 6 Z 2 bis 4
Learning Outcome: Solid basic knowledge of accounting.
406034
International Annual Accounts Politics and Analysis (SE / 2h / 5 ECTS-AP)
Viktoria Aust, Christian Engelen
Details of this course
406035
International Annual Accounts Politics and Analysis (SE / 2h / 5 ECTS-AP)
Ulrich Pawlowski, Richard Pucci
Details of this course
406036
International Annual Accounts Politics and Analysis (SE / 2h / 5 ECTS-AP)
Sebastian Pöhler, Richard Pucci
Details of this course
Compulsory Module 6: Research Colloquium for Master Thesis (5 ECTS-Credits, 1 h)
Prerequisites for registration: Positive completion of the mandatory course seminar referred to in
§ 6 (1)
Learning Outcome: Having completed the research colloquium, students are able to create the concept of a scientific study, to write it, and to present research results in different contexts.
Elective Module according to § 7 Para 1 (10 ECTS-Credits, 4 h)
Elective Module 2: Auditing according to International Standards on Auditing and Assurance Services (10 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the seminars within the mandatory courses
referred to in § 6 (2) and (4) and the mandatory course referred to in § 6 (3)
Learning Outcome: A detailed knowledge of the area of national and international auditing processes
406040
Introduction to the International Auditing Standards (VO / 2h / 5 ECTS-AP)
Rudolf Steckel
Details of this course
406041
Application of the International Auditing Standards (SE / 2h / 5 ECTS-AP)
Sabine Maria Graschitz
Details of this course
406042
Application of the International Auditing Standards (SE / 2h / 5 ECTS-AP)
Marcel Steller
Details of this course
Elective Module 3: Tax Planning and Business Strategies (10 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the seminars within the mandatory courses
referred to in § 6 (2 to 3) and the mandatory course referred to in § 6 (4)
Learning Outcome: Understanding, reflecting on and solving practical and theoretical problems concerning tax planning and tax effects in companies
406109
Tax Planning and Business Strategies (SE / 2h / 5 ECTS-AP)
Clemens Endfellner, Klaus Hilber
Details of this course
406110
Tax Planning and Business Strategies (SE / 2h / 5 ECTS-AP)
Clemens Endfellner, Klaus Hilber
Details of this course
Elective Module according to § 7 Para 2 (10 ECTS-Credits, 4 h)
Elective Module 2: Financial Reporting and Auditing (10 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the elective course referred to in § 7.1 (2)
and the mandatory course seminar referred to in § 6 (5)
Learning Outcome: Reflection on practical and theoretical auditing and financial reporting topics in an international context
406037
PJ Accounting and Audit (PJ / 4h / 10 ECTS-AP)
Sabine Maria Graschitz, Rudolf Steckel
Details of this course
Additional courses
Credits cannot be used as an "Elective Course" or "Free Elective Course" in the Bachelor Program in Management and Economics (c 571).
Excursions
406038
EX Accounting and Audit (EX / 4h / 10 ECTS-AP)
Sabine Maria Graschitz, Rudolf Steckel
Details of this course
Summer School
INFO
Bachelor's Programme Management and Economics according to the Curriculum 2007 (180 ECTS-Credits, 6 semesters)
Compulsory Modules: Core Programme Management according to § 6 Para 2 (52.5 ECTS-Credits, 28 h)
Compulsory Module 1: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Introduction to Management"
according to § 6 Para 1 No 1 and "Introduction to Economics" according to § 6 Para 1 No 2.
Learning Outcome: Students gain an overview of management and acquire the competence to analyze,
discuss, and develop possible solutions to elementary business Issues.
INFO
Diploma Programme International Economic and Business Studies according to the study programme of 2001 (240 ECTS-Credits, 8 semesters)
First Part of the Diploma Programme according to § 5 Para 1 (112.5 ECTS-Credits, 60 h)
Compulsory Module 2: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: positive completion of the compulsory module "Introduction to Management"
referred to in § 5 Para 1 No 1 and "Introduction to Economics" referred to in § 5 Para 1 No 1a
Learning Outcome: Students gain an overview of management and acquire the competence to analyze,
discuss, and develop possible solutions to elementary business Issues.
Faculty of Psychology and Sport Science
Bachelor's Programme Sports Management according to the Curriculum 2015 (180 ECTS-Credits, 6 semesters)
Compulsory Modules (165 ECTS-Credits)
Compulsory Module 8: Accounting 1 - Financial Accounting (7.5 ECTS-Credits; 4 h)
Prerequisites for registration: positive completion of the compulsory modules 2 and 3
Learning Outcome: Conveyance of overview knowledge in the field of business economics, ability to analyse, discuss and solve simple business issues
INFO
Bachelor's Programme Sports Management according to the Curriculum 2007 (180 ECTS-Credits, 6 semesters)
Compulsory Modules (155 ECTS-Credits)
Module 5: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of module 2.
Learning Outcome: Acquisition of overview knowledge in the area of Business Administration, the ability to analyse, discuss, and solve simple problem issues of Business Administration.
Faculty of Economics and Statistics
INFO
Bachelor's Programme Management and Economics according to the Curriculum 2007 (180 ECTS-Credits, 6 semesters)
Compulsory Modules: Core Programme Management according to § 6 Para 2 (52.5 ECTS-Credits, 28 h)
Compulsory Module 1: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Introduction to Management"
according to § 6 Para 1 No 1 and "Introduction to Economics" according to § 6 Para 1 No 2.
Learning Outcome: Students gain an overview of management and acquire the competence to analyze,
discuss, and develop possible solutions to elementary business Issues.
Compulsory Modules according to § 6 Para 5 (15 ECTS-Credits, 1 h)
Seminar with Bachelor Thesis (15 ECTS-Credits, 1 h)
Prerequisites for registration: Positive completion of the elective modules the bachelor thesis is related to in
terms of its content. These elective modules are according to § 7 Para 2 for management majors and to § 8 Para 2 for economics Majors.
Learning Outcome: Independent creation of a written paper on a topic from management or economics
(cf. § 11), corresponding to the requirements of good research practice.
406508
SE seminar including bachelorthesis (SE / 1h / 15 ECTS-AP)
Viktoria Aust, Rudolf Steckel
Details of this course
Elective courses of the major in Management according to § 7
Elective Modules Special Business Administration (Basic Course) according to § 7 Para 2 (15 ECTS-Credits, 8 h)
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective Module 2: SBWL Company Taxation (Basic Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Accounting 1: Financial Accounting" according to § 6 Para 2 No 1 and four additional compulsory courses from the core area of management according to § 6 Para 2.
Learning Outcome: Students acquire specialized knowledge of company taxation, the competence to
analyze, discuss and resolve advanced business issues, as well as presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective Module 13: SBWL Auditing (Basic Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Accounting 1: Financial Accounting" according to § 6 Para 2 No 1 and four additional compulsory modules from the core area of management according to § 6 Para 2.
Learning Outcome: Students acquire specialized knowledge of auditing, the competence to analyze, discuss and resolve advanced business issues, as well as presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
406008
Business Combinations & IAS/IFRS (VO / 2h / 4 ECTS-AP)
Christoph Pelger, Rudolf Steckel
Details of this course
Elective Modules Special Business Administration (Intermediate Course) according to § 7 Para 3 (7.5 ECTS-Credits, 4 h)
From one of the two chosen areas of special business management, one of the elected modules (enhancement) is to be completed. Enrolment for elective enhancement depends on the successful completion of one of the respective prescribed modules (basics) according to Para 2:
Elective Module 1: SBWL Company Taxation (Intermediate Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the elective module "SBWL Company Taxation (Basic Course)" according to § 7 Para 2 No 2.
Learning Outcome: Students acquire in-depth specialized knowledge of company taxation, the competence to discuss and resolve advanced business issues, as well as advanced presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective Module 12: SBWL Auditing (Intermediate Course) (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the elective module "SBWL Auditing (Basic Course)" according to § 7 Para 2 No 13.
Learning Outcome: Students acquire in-depth specialized knowledge of auditing, the competence to discuss and develop possible solutions to advanced business issues, as well as advanced presentation and communication skills.
If you are interested in a master program at the School of Management (Master Program in Accounting, Master Program in Auditing and Taxation; Master Program in Banking and Finance, and Master Program in Strategic Management), please be aware of the qualitative admission requirements in effect from WS 15/16 onwards, since they might have consequences for your choice of Special Business Administration ("SBWL") courses.
Elective courses according to § 7 Para 5 and § 8 Para 5 (7.5 ECTS-Credits, 4 or 3 h)
Elective Module 5: Tax Management (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Accounting 1: Financial Accounting" according to § 6 Para 2 No 1 as well as positive completion of three compulsory modules according to § 6 Para 2 No 2 to 7.
Learning Outcome: Students acquire specialized knowledge and competences regarding tax management.
Elective Module 7: Accounting and Business Restructuring (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module according to § 6 Para 2 No 1 "Accounting 1: Financial Accounting" as well as positive completion of three compulsory modules "Fundamentals of Management" according to § 6 Para 2 No 2 to 7.
Learning Outcome: Students acquire specialized knowledge and competences regarding accounting and business restructuring.
Summer School
INFO
Bachelor's Programme Management and Economics according to the Curriculum 2007 (180 ECTS-Credits, 6 semesters)
Compulsory Modules: Core Programme Management according to § 6 Para 2 (52.5 ECTS-Credits, 28 h)
Compulsory Module 1: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: Positive completion of the compulsory module "Introduction to Management"
according to § 6 Para 1 No 1 and "Introduction to Economics" according to § 6 Para 1 No 2.
Learning Outcome: Students gain an overview of management and acquire the competence to analyze,
discuss, and develop possible solutions to elementary business Issues.
Faculty of Law
Bachelor's Programme Business Law according to the curriculum 2015 (180 ECTS-Credits, 6 semesters)
Compulsory Modules (165 ECTS-Credits)
Compulsory Module 14: Accounting 1: Financial Accounting (7.5 ECTS-Credits, 4 h)
Prerequisites for registration: successful completion of compulsory modules 12 and 13
Learning Outcome: Acquisition of basic knowledge in the field of business administration; ability to analyse,
discuss and solve simple business issues.