Online Course Guide of WHU –

Find all modules and courses of our degree programs.

Please use the filters below to select the term (spring or fall) as well as the respective program (BSc, MSc, MBA, Exchange, Doctoral) of your choice for an overview of all modules offered at WHU. The courses are listed under the modules. Please click on a module to see which courses are part of it. If you would like to find out more about a certain course, click on the name of the course to see detail information. The location of the lecture will be revealed after your course registration on myWHUstudies.

Spring term counts from January - August, fall term counts from September - December.

Important for Exchange Students: As the Full-Time and Part-Time MBA Programs utilize a modular course structure, the dates on which students begin and end the exchange are flexible. Please find here a chronological overview of the preliminary course offering for Fall and Spring.

Spring 2021  ›  Bachelor of Science  ›  Bachelor of Science - 6th Semester  ›  Seminar

Seminar in Financial Accounting

Course Code:
Prof. Dr. Martin Glaum
Course Type:
BSc Course
Week Hours:
Spring 2021
(Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.)
In this seminar, students autonomously prepare short research papers (theses) on financial reporting and financial statement analysis topics. At the end of the seminar, the theses are presented to the class.

This seminar aims at providing insights into current topics that are academically interesting and practically relevant for company managers, investors, analysts, auditors or standard setters, by exposing you to recent, state-of-the-art research in the area of financial accounting and reporting.

Another objective of this seminar is to introduce you to thesis writing in general, as well as more specifically in the area of financial reporting. It gives you the opportunity to focus in detail on a specific area in financial reporting, while teaching you the fundamentals of scientific inquiry in this field. Gaining skills and experience in conducting research will equip you with essential expertise for your subsequent Bachelor (and Master) thesis.

A further benefit of the seminar is that you will train your presentation skills, an important competency for executives and academics alike.

Thursday, 21/01/2021
03:30 PM till 06:45 PM
Monday, 08/03/2021
08:00 AM till 06:45 PM
The learning objectives strongly depend on the topics chosen.
Turabian, A Manual for Writers of Research Papers, Theses, and Dissertations: Chicago Style for Students and Researchers, 9th ed. 2018.
Theisen, Wissenschaftliches Arbeiten, 14. Aufl., München 2008.
Fülbier, Wissenschaftstheorie und Betriebswirtschaftslehre,
in: WiSt, 33. Jg. (2004), S. 266-271.
Topic-specific literature will be provided.
Written summary-report and presentation.
Thesis (2/3) and presentation (1/3)

For details, please see the Syllabus (PDF-File).

Introduction to Financial Accounting (1st semester BSc) Financial Statement Analysis (2nd semester BSc)