Lecture theatre with students during a lecture

Study organisation and specialization

Lecture theatre with students during a lecture
Image: Jan-Peter Kasper (University of Jena)

Information on taking courses

We recommend the following points when taking courses offered by our chair:

  • Arranging regular meetings during the semester with Prof Dr Jansen or the chair's staff to discuss questions regarding course content. These meetings are possible in person or online. You are welcome to contact us by e-mail to make an appointment. Pre-registration is only required in the case of an online meeting.
  • Using the forum in Moodle for asking questions in the respective courses. Many of your fellow students have the same or very similar questions to yours. We therefore recommend that you use the question forum in the Moodle room of the relevant course when asking questions.

Arranging your course of studies

We recommend that you take the following points into account when arranging your area of specialisation:

  • Arranging appointments for meetings with those responsible for the areas of specialisation in which the Chair is involved. For example, if you are interested in the FAcT area of specialisation, you are welcome to make an appointment with a member of our chair team to discuss organisation of your area of specialisation. For example, if you have questions about our courses and/or their integration into the FAcT area of specialisation within the Bachelor's or Master's degree programme, you are welcome to make an appointment. You can write an email to our chair's Administrative Assistant (sekretariat.steuern@uni-jena.de).
  • Even if you decided on an area of specialisation, we recommend that you still make regular appointments to discuss questions about the courses. You can also use this opportunity to coordinate your study organisation, time planning and communicate problems (e.g. overlaps with other courses you take).
  • Early planning of your study programme:
    • As regards the area of specialisation: Deciding for an area of specialisation.
    • As regards specialisation modules: Which specialisation modules are required by your chosen area of specialization? In which semester are these specialisation modules held? In which semester would you like to enrol for the specialisation modules?
    • As regards seminars: Which seminars are required by your chosen area of study? In which semester are these seminars held? In which semester would you like to register for the seminar?
    • As regards the final thesis: At which chair would you like to write your final thesis? What is the process of registration for the thesis like? Can there be any overlaps (for example the seminar you have chosen and the final thesis take place in the same semester)?

Focus of the chair

In terms of research and teaching, our chair is located at the intersection of corporate taxation, accounting and finance. The courses of our chair are an integral part of the Finance, Accounting and Taxation (FAcT) area of specialisation of the Master's and Bachelor's degree programmes. The courses are also an embedded in the Corporate Governance, Management and Corporate Control (CGMC) Master's area of specialisation.

Area of specialisation in the Bachelor's programme

  • Finance, Accounting and Taxation (FAcT)

    The Taxation area of specialisation imparts knowledge about the institutional requirements for taxation and the determination of corporate profits. Taxation is integrated into corporate policy according to an "all-parties" approach; in this way, interdependencies between taxation and corporate decisions can be explained and also used for corporate policy. For example, the tax burden of individual financing methods can be determined if the taxation of both the company and its investors are considered. There are also interactions between the accounting treatment of individual contractual arrangements such as leasing or employee share options, the tax burdens and their effects.

Areas of specialisation in the Master's programme

  • Finance, Accounting and Taxation (FAcT)

    The Taxation area of specialisation imparts knowledge about the institutional requirements for taxation and the determination of corporate profits. Taxation is integrated into corporate policy according to an "all-parties" approach; in this way, interdependencies between taxation and corporate decisions can be explained and also used for corporate policy. For example, the tax burden of individual financing methods can be determined if the taxation of both the company and its investors are considered. There are also interactions between the accounting treatment of individual contractual arrangements such as leasing or employee share options, the tax burdens and their effects.

  • Corporate Governance, Management & Corporate Control (CGMC)

    The taxation/auditing area within the CGMC area of specialisation places the relationship between taxation, corporate policy and auditing in the system of corporate governance. For example, the possibility of achieving tax savings can influence the investment policy of a company's management. However, whether individual corporate policies lead to tax savings at all cannot be answered without further analysis. In addition, it remains unclear in what interest tax-related structures are implemented: Are such policies compatible with the goals of shareholders?