Majors

Students of the Master program Business Administration can either choose two majors or one major and two minors for a total of 80 ECTS credits. A major always consists of a module block I and a module block II. The module block I of any major can always be absolved as a minor. In the menu item Minors you will find a complete list of offered minors.

The following majors are available in the amount of 40 ECTS:

Major: Controlling I + II (40 ECTS)

Controlling Ia (8 ECTS):

  • KU Fundamentals in Managerial Accounting (4 ECTS)
  • KU Spreadsheet Accounting (4 ECTS)

Controlling Ib (4 ECTS):

  • Legal Basics (4 ECTS) out of the following options:
    • Legal Issues of Corporate Governance (4 ECTS)
    • Personal Liability of Administrative and Supervisory Bodies (2 ECTS)
    • Public Market Authority (2 ECTS)

Controlling Ic (8 ECTS):

  • KU Readings in Management Accounting (4 ECTS)
  • KU Incentive System Design (4 ECTS) or KU Value Based Management (4 ECTS)


Controlling II (20 ECTS):

  • KU Value Based Management (4 ECTS) or KU Incentive System Design (4 ECTS) -
    only the course that was not selected in "Controlling Ic" may be selected
  • Business Evaluation (4 ECTS) out of the following two options:
    • KU Valuation (4 ECTS)
    • KU Financial Statement Analysis and Business Evaluation (4 ECTS)
  • Specialization in Controlling (8 ECTS) out of the following options:
    • UE Practice Controlling A (4 ECTS)
    • UE Practice Controlling B (4 ECTS)
    • Fundamentals of Law (4 ECTS) - which have not been selected in „Controlling Ib"
  • SE Seminar in Managerial Control (4 ECTS)

Mainly offered by the Department of Accounting, Innovation and Strategy

Contact: Karin Steinbrecher

Prerequisites

  • The optional modules "Controlling Ia", "Controlling Ib" and "Controlling Ic" can only be completed together.

  • The positive completion of the modul „Controlling Ia" is a prerequisite for 
    • the module „Controlling Ic" and
    • the module „Controlling II".

  • Students who have already completed KU Spreadsheet Accounting and KU Fundamentals in Managerial Accounting in their bachelor's degree program must complete all courses from „Controlling Ib" (Legal Basics) as well as both courses from the modul „Business Evaluation" as a substitute. In this case, please contact the Office of the Chair of Controlling.

Major: Financial Accounting I + II (40 ECTS)

Financial Accounting I:

  • KU Corporate Governance and external Accounting I (4 ECTS)
  • KU International Financial Accounting A (4 ECTS)
  • KU International Financial Accounting B (4 ECTS)
  • KU Financial Statement Analysis and Business Evaluation (4 ECTS)
  • KU Software of Accounting (4 ECTS)


Financial Accounting II:

  • KU Corporate Governance and external Accounting II (4 ECTS)
  • KU Selected areas of external Accounting A (4 ECTS)
  • KU Selected areas of external Accounting B (4 ECTS)
  • KU Selected areas of external Accounting C (4 ECTS)
  • SE Seminar in external Accounting (4 ECTS)


Exemplary courses for «Selected areas of external Accounting»:

  • KU Financial Reporting according to Austrian and German Law
  • KU Financial Reporting and Taxation of Banks and Financial Institutions
  • KU Financial Reporting and Taxation of Real Estate Companies
  • KU Financial Reporting and Taxation of Multinational Groups of Enterprises
  • KU Financial Reporting and (Internal) Auditing of Public Institutions
  • KU Financial Reporting and Taxation of Insurance Companies

Mainly offered by the Department of Accounting, Innovation and Strategy

Contact: Veronika Moser

Prerequisites

  • For the SE Seminar external Accounting, prior knowledge is required depending on the subject area. Please refer to the Chair's website for more information.
  • It is recommended that you complete the following lectures from the introductory phase before or at the start of the Major or Minor:
    • VO Accounting
    • VO Commercial law

    Major: Marketing and International Marketing I + II (40 ECTS)

    Marketing and International Marketing I:

    • KU Market Research 1 or International Marketing Research 1 (4 ECTS)
    • KU International Marketing Management 1 (4 ECTS)
    • KU Consumer Behavior (4 ECTS)
    • KU Marketing Communication 1 (4 ECTS)
    • One Elective (4 ECTS) of the following four offers:
      • KU International Marketing Simulation (4 ECTS)
      • KU Shopper Marketing (4 ECTS)
      • UE Staging Marketing A (4 ECTS)
      • UE Staging Marketing B (4 ECTS)

    Marketing and International Marketing II:

    • KU Data Analysis for Marketing Decisions (4 ECTS)
    • KU Market Research 2 or KU International Marketing Research 2 (4 ECTS)
    • KU International Marketing Management 2 (4 ECTS)
    • KU Marketing Communication 2 or KU Topics in International Marketing (4 ECTS)
    • SE Marketing or SE International Marketing (4 ECTS)


    Contact: Judith Ladenstein and Martina Roth

    Prerequisites

    • The successful completion of KU Data Analysis for Marketing Decisions is a prerequisite for
      • KU Market Research 2 respectively KU International Marketing Research 2 and
      • KU Marketing Communication 2 respectively KU Topics in International Marketing.

    • The successful completion of KU Market Research 2 respectively KU International Marketing Research 2 is a prerequisite for the SE Seminar Marketing respectively for SE Seminar International Marketing.

    • Knowledge as communicated in KU Market Research 1 is required for KU Market Research 2.

    Major: Organization and Personnel I + II (40 ECTS)

    Organization and Personnel I:

    • KU Contracts, Coordination and Incentives (4 ECTS)
    • KU Organization Theory I (4 ECTS)
    • KU Personnel Economics I (4 ECTS)
    • SE Seminar in Organization and Personnel (4 ECTS)
    • KU Sociology of Organizations I (4 ECTS)


    Organization and Personnel II:

    • KU Organization Theory II (4 ECTS)
    • KU Data Analysis on Organization and Personnel (4 ECTS)
    • KU Personell Economics II (4 ECTS)
    • Wahllehrveranstaltungen (8 ECTS) aus folgenden 4 Angeboten:
      • KU Sociology of Labor Markets (4 ECTS)
      • KU Industrial Sociology (4 ECTS)
      • VO Economic Psychology (4 ECTS)
      • KU Game Theory and Industrial Organization (4 ECTS)

    Mainly offered by the Department of Business Decisions and Analytics

    Contact: Elitsa Nestorova

    Prerequisites

    • It is recommended to complete the following lectures from the introductory phase before or at the start of the major respectively the minor:
      • VO Management I – Organization and Personnel
      • VO Management II
      • VO Decision and Game Theory

    Major: Public and Non-Profit Management I + II (40 ECTS)

    Public and Non-Profit Management I:

    • KU Principles of Public Utility Management (Theory) (4 ECTS)
    • KU Principles of Public Utility Management (Applications) (4 ECTS)
    • KU Strategical Management in Health Care (4 ECTS)
    • KU Advanced Quantitative Assessment of Public and Non-Profit Strategies I (4 ECTS)
    • KU Executive Information Systems in Public Management (4 ECTS)


    Public and Non-Profit Management II:

    • KU Selected Special Topics of Public and Non-Profit Management (4 ECTS)
    • KU Health Care Financial Management (4 ECTS)
    • KU Advanced Quantitative Assessment of Public and Non-Profit Strategies II (4 ECTS)
    • KU Solidary Economics (4 ECTS)
    • SE Special Topics in Public and Non-Profit Management (4 ECTS)

    Mainly offered by the Department of Business Decisions and Analytics and the Department of Finance

    Contact: Sabine Grahsner

    Prerequisites

    • Knowledge is required for the seminar as taught in the following courses: 
      • KU Advanced Quantitative Assessment of Public and Non-Profit Strategies I or
      • KU Advanced Quantitative Assessment of Public and Non-Profit Strategies II


    • The completion of one of the two courses before the seminar is therefore strongly recommended.

    Major: Smart Production I or Supply Chain Management I + Smart Production and Supply Chain Management II (40 ECTS)

    Smart Production I:

    • KU Operations Strategy and Tactical Planning (4 ECTS)
      if already completed: KU Simulation II (4 ECTS)
    • KU Production Analysis (8 ECTS)
    • KU Simulation I (4 ECTS)
    • KU Logistics and Material Management (4 ECTS)


    or

    Supply Chain Management I:

    • KU Operations Strategy and Tactical Planning (4 ECTS)
      if already completed: KU LP Modeling II (4 ECTS)
    • KU Supply Chain Management (8 ECTS)
    • KU LP Modeling I (4 ECTS)
    • KU Transportation Logistics (4 ECTS)


    Smart Production and Supply Chain Management II:

    • KU Implementation of Optimization Techniques - Part 1 (4 ECTS)
    • KU Implementation of Optimization Techniques - Part 2 (4 ECTS)
    • SE Smart Production and SCM (4 ECTS)
    • Electives (8 ECTS) of the following four offers:
      • KU Metaheuristics (4 ECTS)
      • KU Special Topics in Smart Production and SCM - SAP (4 ECTS)
      • KU LP Modeling II (4 ECTS)
      • KU Simulation II (4 ECTS)

    Mainly offered by the Department of Business Decisions and Analytics

    Contact: Carina Artner-Konecny

    Prerequisites

    • Both Minors should be started with KU Operations Strategy and Tactical Planning as this course forms the basis for the following courses.

    • KU Simulation II or KU LP Modeling II is only required if KU Operations Strategy and Tactical Planning has already been selected for another major or minor.

    Major: Strategic Management I + II (40 ECTS)

    Strategic Management I:

    • VO Economic Psychology (4 ECTS)
    • KU Strategic Decision Making (4 ECTS)
    • KU Business Strategy (4 ECTS)
    • UE Empirical Methods I (4 ECTS)
    • UE Experimental Methods I (4 ECTS)


    Strategic Management II:

    • KU Strategic Negotiations (4 ECTS)
    • KU International Strategy (4 ECTS) or UK Strategic Innovation (4 ECTS)
    • UE Empirical Methods II (4 ECTS)
    • UE Experimental Methods II (4 ECTS)
    • SE Strategic Seminar (4 ECTS)

    Mainly offered by the Department of Accounting, Innovation and Strategy

    Contact: Sandra Perger

    Prerequisites

    • The successful completion of the module "Strategic Management I" (Minor) is a prerequisite for attending the courses of the module "Strategic Management II".

    • It is recommended to complete the following lectures from the introductory phase before or at the start of the major or minor:
      • VO Management I
      • VO Management II
      • VO Decision and Game Theory

    Major: Economic Law I + II (40 ECTS)

    Economic Law I:

    • Electives (20 ECTS from the following offer)
      • UK Public Commercial Law (4 ECTS)
      • UK Employment and Social Law (4 ECTS)
      • UK Law of Private Trusts (2 ECTS)
      • UK Law of Corporate Reorganisations and Restructuring (2 ECTS)
      • UK Collective and Association Law (2 ECTS)
      • UK Law of Corporate Groups (2 ECTS)
      • UK Topics in Mergers and Acquisitions I (2 ECTS)
      • UK Topics in Mergers and Acquisitions II (2 ECTS)
      • UK Intellectual Property Rights (4 ECTS)
      • UK Unfair Competition and Antitrust Law (4 ECTS)
      • UK International Private- and European Law (4 ECTS)
      • UK Private Law Enforcement (4 ECTS)
      • UK Insolvency Law (2 ECTS)
      • UK Jurisdiction of Arbitration (2 ECTS)
      • UK Sonderfragen des Insolvenzrechts (2 ECTS)
      • UK Professional Regulations for Tax Consultants and Auditors (2 ECTS)
      • UK Legal Framework of Auditing (2 ECTS)
      • UK Legal Framework of Accounting and Financial Reporting (4 ECTS)
      • UK Legal Issues of Corporate Governance (4 ECTS)
      • UK Legal Issues of Electronic Commerce (4 ECTS)
      • UK Personal Liability of Administrative and Supervisory Bodies (2 ECTS)
      • UK Public Market Authority (2 ECTS)
      • UK Insurance Law (2 ECTS)
      • UK Banking Law (2 ECTS)
      • UK Securities- and Equity Market Law (4 ECTS)
      • UK International Tax Law (4 ECTS)
      • UK International Tax Planning (4 ECTS)
      • UK Taxation of Investments (basics) (4 ECTS)
      • UK Taxation of Investments (advanced) (4 ECTS)
      • UK Introduction to Business Taxation (4 ECTS)
      • UK Business Taxation (advanced) (4 ECTS)

    In addition, students can choose more in-depth legal courses from the current offer. The eligible courses will be announced in the course catalog.

    Economic Law II:

    • SE Seminar Economic Law (4 ECTS)
    • Electives (16 ECTS)
      • Es sind Rechtslehrveranstaltungen, die im Modul I nicht gewählt wurden, nach Maßgabe des Angebots im Ausmaß von 16 ECTS zu wählen.
    • Legal courses in compliance with the offer which have not yet been chosen in Module I have to be selected in the amount of 16 ECTS.

      •  

    Mainly offered by the Department of Economic Law

    Prerequisites

    Courses already completed in the bachelor's program may not be chosen.