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Internationale Rechnungslegung und Wirtschaftsprüfung

Corporate Governance of Public Organizations

General Information

Degree Program:
Master Wirtschaftswissenschaften – Business A: Accounting & Finance

Module:
Internationale Rechnungslegung und Wirtschaftsprüfung

Department:
Department of Business and Economics, Chair of International Accounting and Auditing

Lecturer:
Prof. Liudvika Leišytė

Credits:
7.5 ECTS

Time and Place:
Tuesdays, 2.15–3.45 p.m. (Start: 20 April 2021) | Online via Moodle and Zoom

Language:
English

Content of the Seminar

In the past years due to the New Public Management reforms public organizations are steered towards functioning more as corporate organizations, which in turn means corporate social responsibility and the need for good governance. Good governance of public organizations in the context of calls for efficiency and effectiveness and cuts in public budgets in Europe and the US is crucial for delivering quality services, ascertaining public trust as well as fulfilling the mandate of the state. One of the crucial aspects of good governance of public organizations is the efficiency and impartiality of its management structures. The composition of the boards, the extent of inclusion of external donors as well as the independence of managers in setting strategic directions of organization are especially important in this regard. The studies of corporate governance in public organizations have revealed cases of misconduct in terms of professional ethics, financial mismanagement, preferential treatment or forging credentials. What are the key trends and problems in the good governance of public organizations, such as universities, museums, ministries, hospitals? How are the roles of board members changing in public sector organizations? What kind of stakeholders are represented in different types of public organizations and do they balance out different interests in the boards of public organizations? These questions will be the focus of the seminar where we will explore the main theoretical standpoints as well as latest empirical evidence of corporate governance of public organizations in an international perspective.

Organization

All students are expected to actively participate in the seminar. Each of the sub-topics covered in the seminar will have compulsory reading. The students are expected to read the provided literature and find additional sources, such as other relevant articles, organizational strategy papers, and organizational reports. The assignment will consist of a presentation in pairs and an individual written 5000 words paper on a given topic using TU Dortmund or other public organizations in Dortmund as an example. The number of participants of this seminar is limited to 20.

Examination

The examination consists of a presentation of the assignment and paper. Participation in discussions and giving feedback to other students after their presentations will also be important.

Location & approach

The campus of TU Dort­mund University is located close to interstate junction Dort­mund West, where the Sauerlandlinie A 45 (Frankfurt-Dort­mund) crosses the Ruhrschnellweg B 1 / A 40. The best interstate exit to take from A 45 is "Dort­mund-Eichlinghofen" (closer to Campus Süd), and from B 1 / A 40 "Dort­mund-Dorstfeld" (closer to Campus Nord). Signs for the uni­ver­si­ty are located at both exits. Also, there is a new exit before you pass over the B 1-bridge leading into Dort­mund.

To get from Campus Nord to Campus Süd by car, there is the connection via Vogelpothsweg/Baroper Straße. We recommend you leave your car on one of the parking lots at Campus Nord and use the H-Bahn (suspended monorail system), which conveniently connects the two campuses.

 

TU Dort­mund University has its own train station ("Dort­mund Uni­ver­si­tät"). From there, suburban trains (S-Bahn) leave for Dort­mund main station ("Dort­mund Hauptbahnhof") and Düsseldorf main station via the "Düsseldorf Airport Train Station" (take S-Bahn number 1, which leaves every 15 or 30 minutes). The uni­ver­si­ty is easily reached from Bochum, Essen, Mülheim an der Ruhr and Duisburg.

You can also take the bus or subway train from Dort­mund city to the uni­ver­si­ty: From Dort­mund main station, you can take any train bound for the Station "Stadtgarten", usually lines U41, U45, U 47 and U49. At "Stadtgarten" you switch trains and get on line U42 towards "Hombruch". Look out for the Station "An der Palmweide". From the bus stop just across the road, busses bound for TU Dort­mund University leave every ten minutes (445, 447 and 462). Another option is to take the subway routes U41, U45, U47 and U49 from Dort­mund main station to the stop "Dort­mund Kampstraße". From there, take U43 or U44 to the stop "Dort­mund Wittener Straße". Switch to bus line 447 and get off at "Dort­mund Uni­ver­si­tät S".

 

The H-Bahn is one of the hallmarks of TU Dort­mund University. There are two stations on Campus Nord. One ("Dort­mund Uni­ver­si­tät S") is directly located at the suburban train stop, which connects the uni­ver­si­ty directly with the city of Dort­mund and the rest of the Ruhr Area. Also from this station, there are connections to the "Technologiepark" and (via Campus Süd) Eichlinghofen. The other station is located at the dining hall at Campus Nord and offers a direct connection to Campus Süd every five minutes.

 

The AirportExpress is a fast and convenient means of transport from Dort­mund Airport (DTM) to Dort­mund Central Station, taking you there in little more than 20 minutes. From Dort­mund Central Station, you can continue to the uni­ver­si­ty campus by interurban railway (S-Bahn). A larger range of in­ter­na­tio­nal flight connections is offered at Düsseldorf Airport (DUS), which is about 60 kilometres away and can be directly reached by S-Bahn from the uni­ver­si­ty station.

 

Interactive map

The facilities of TU Dortmund University are spread over two campuses, the larger Campus North and the smaller Campus South. Additionally, some areas of the university are located in the adjacent "Technologiepark".

Campus Lageplan Zum Lageplan