Varying accounting practices reflect the economic reality of corporations in different ways. Among all the academic disciplines of Business Administration Accounting is unique as the discipline provides the only models that map the economic conditions of corporations comprehensively and for which real-life data are available for almost all firms. We follow the paradigm of »positive accounting« and test behavioural and sociological hypotheses to identify explanations for actual accounting practices. We mainly rely on available sets of archival data that we analyse using machine learning and other multivariate statistical methods.
We offer students a sound education in economics with close links to the technical sciences and a comprehensive, practice-oriented media education in the fields of media/communication studies, media business and media technology. We attach great importance to high-quality, internationally oriented teaching, including English-language courses and degree programmes.