Summer Course on Analytical Accounting


Professor Joel S. Demski

(University of Florida)

Tübingen, June 26-29, 2006


Increasing globalization, advances in information technology, but also changes in legislation pose continuous challenges to accounting. Against the background of such dynamic developments theoretical analyses of accounting principles are important to safeguard entrepreneurial goals. In particular the progressing integration of accounting induces numerous interdependencies between external reporting standards and internal coordination devices. This course imparts current findings on the economic relations, which need to be considered in the process of accounting implementation. Selected problems of performance measurement are discussed in this respect.

The course is designed for PhD students and young post-doctoral researchers in accounting who would like to extend and deepen their knowledge on information economics and analytical modeling.