Die internationale Ausrichtung der akademischen Bildung ist nicht nur eine moderne Randerscheinung, sondern hat sich in den letzten Jahren als unverzichtbar im Wettbewerb der Hochschulen um Studierende und hochqualifizierten wissenschaftlichen Nachwuchs erwiesen. Ausgehend davon wird in diesem Papier ein Konzept für die Integration des postgradualen Master- und Promotionsstudiums in Economics präsentiert. Ein besonderes Merkmal dieses Konzeptes stellt die Bifurkation des Studienverlaufs nach einem gemeinsamen zweijährigen Kurssystem dar, wonach sowohl Graduierung als Master, als auch nach einer sich anschließenden Forschungs- und Kollegphase die Promotion erfolgen kann. Ziel ist es, nicht nur die Chancen und die Wettbewerbsfähigkeit von Ökonomen/innen auf dem nationalen und internationalen Arbeitsmarkt für hochqualifizierte Tätigkeiten zu erhöhen, sondern auch die Attraktivität des postgradualen Studiums und die Zukunft des wissenschaftlichen Nachwuchses zu gewährleisten. / The international orientation of the academic education is not only a modern side issue but in recent years it has proven as indispensable in the competition of universities among students and highly-qualified young scientists. Based on this, the paper presents an approach for the integration of the postgraduate master and doctoral studies in economics. A specific feature of this approach is the bifurcation of the course of study after a two-year curriculum course system. Afterwards both the graduation as Master and the PhD after a subsequently research and college phase can be made. The aim is not only to increase the chance and the competitiveness of economists in the international labour market for highly-qualified activities but also to ensure the attractiveness of the postgraduate studies and the future of high-qualified young scientists.

In diesem Bericht werden die zentralen Ergebnisse der Nachbefragungen der sächsischen Hochschulabsolventinnen und -absolventen der Prüfungsjahrgänge 2006/07 sowie 2011/12 dokumentiert. Die Prüfungsjahrgänge entsprechen also den Studienjahren an den Hochschulen. Die Prüfungsjahrgänge 2006/07 umfassen die Absolventinnen und Absolventen, die in der Zeitspanne des Wintersemesters 2005/06 bis zum Ende des Sommersemester 2007 ihr Studium erfolgreich abgeschlossen haben. Analog erstrecken sich die Prüfungsjahrgänge 2010/11 auf die Abschlüsse im Zeitraum des Wintersemesters 2009/10 bis zum Sommersemster 2011. In der aktuellen Befragung wurde die Abschlusskohorte 2006/07 zum dritten Mal (nach 2008 und 2013) zum Berufsverlauf und Berufserfolg befragt, die Kohorte 2010/11 zum zweiten Mal (nach 2013).:Zusammenfassung III 1 Einleitung 1 2 Profil der Absolvent/innen 5 2.1 Fächergruppen und Studienbereiche 5 2.2 Hochschultyp 9 2.3 Abschlussart 9 2.4 Alter und Geschlecht 12 2.5 Bildungsherkunft 14 2.6 Staatsangehörigkeit und Migrationshintergrund 15 3 Berufsverlauf 17 3.1 Tätigkeitsverlauf im Überblick 17 3.2 Erwerbstätigkeit und Arbeitslosigkeit im Zeitverlauf 25 3.3 Elternzeit im Zeitverlauf 38 3.4 Tätigkeitsverläufe von Bacheloralumni 41 4 Berufserfolg 47 4.1 Berufsstatus und Einkommen 47 4.1.1 Berufstatus 48 4.1.2 Einkommen 54 4.2 Berufliche Adäquanz und Zufriedenheit 60 4.2.1 Adäquanz der Beschäftigung 60 4.2.2 Berufliche Zufriedenheit 67 4.3 Rahmenbedingungen der Beschäftigungssituation 77 5 Akademischer Karriereverlauf 85 5.1 Stand und Dauer des Promotionsvorhabens 85 5.2 Motive für eine Promotion 97 5.3 Wege zur Professur 102 6 Mobilität 105 6.1 Regionen der Erwerbstätigkeit 105 6.2 Regionale Herkunft und Mobilitätstypen 110 7 Zufriedenheit, Pläne und Zukunftspläne 121 7.1 Gesamtzufriedenheit mit der Berufs- und Lebenssituation 121 7.2 Berufs- und Lebensziele 126 7.3 Einschätzung der Zukunftsperspektiven im Beruf 134 7.4 Angestrebte berufliche Veränderungen 142 8 Literaturverzeichnis 151 A Methodische Anmerkungen und Datengrundlage 155 A.1 Grundgesamtheit und Stichprobe 155 A.2 Erstellung des Fragebogens und Durchführung der Befragung 156 A.3 Rücklauf und Datenqualität 160 B Tabellen und Grafiken 167 C Fragebogen 215

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Typischerweise entstehen Rechnungslegungsnormen im Rahmen eines politischen Prozesse, gleich, ob dieser parlamentarisch oder privatrechtlich organisiert ist. Daher sieht sich der Normentstehungsprozess regelmäßig Lobbyingaktivitäten diverser Interessengruppen ausgesetzt. Die vorliegende Arbeit undersucht in vier Manuskripten verschiedenste Bereiche der Entstehung von Rechnungslegungsnormen, sowohl im Rahmen parlamentarischer wie auch privatrechtlicher Regulierungsstrukturen. Manuskript A. bereitet den theoretischen Hintergrund des Rechnungslegungslobbying auf und identifiziert thematische wie auch methodische Forschungslücken. Manuskript B. entwickelt daraufhin eine neuartige Forschungsmethode für Rechnungslegungslobbying, die Elemente der sozialwissenschaftlichen Inhaltsanalyse mit solchen der Diskursanalyse verbindet. Im Rahmen der Anwendung dieser Methode auf die Entstehung des Bilanzrechtsmodernisierungsgesetzes wird gezeigt, dass die Methode in einem parlamentarischen Normentstehungsprozess anwendbar ist. Darüber hinaus werden Potenziale für eine Anwendung auch in privatrechtlich organisierten Rechnungslegungssystemen aufgezeigt. Manuskript C. betrachtet die Rolle der Wissenschaftler in einem deutschen Kontext und verbindet methodisch dabei die Inhaltsanalyse mit historisch-kritischer Forschung. Festgestellt werden kann dabei, dass die Einstellung deutscher Hochschullehrer im Bereich zur Zeitwertbewertung im Rahmen deutscher Rechnungslegung durchaus mit rechnungslegungshistorischen Beobachtungen erklärt werden kann. Manuskript D. widmet sich schließlich der privatrechtlich geprägten Normentstehung auf Ebene des IASV. Mit Hilfe einer interpretativen Inhaltsanalyse und deskriptiv statistischen Verfahren wird gezeigt, dass die Mitarbeiter Numerale im Rahmen bestimmter Dokumente inkonsistent verwenden. Dieses Ergebnis konterkariert die Bemühungen des IASB um Transparenz und lässt Lücken für nicht beobachtbare Einflussnahmen auf die Mitarbeiter des IASB. In ihrer Gesamtheit tragen die vier Manuskripte sowohl methodisch wie auch thematisch zur Fortentwicklung der Forschung im Rechnungslegungslobbying bei. Bislang vernachlässigte Forschungsmethoden werden aufgezeigt, modifiziert und auf eine Vielzahl verschiedener Fragestellungen angewandt. Darüber hinaus untersuchen die Manuskripte insbesondere diejenigen Bereiche des Rechnungslegungslobbying, die bislang von den meisten Forschern in diesem Gebiet vernachlässigt wurden.:I. Lobbying im Rahmen der Entstehung von Rechnungslegungsnormen – Gesamtdarstellung der kumulativen Dissertation … 7 1 Übergeordneter Forschungszusammenhang … 9 2 Übersicht der Manuskripte … 13 3 Ergebnisse der Dissertation … 17 II. Politische Ökonomie der Rechnungslegung – Bisherige Forschungsergebnisse und künftige Forschungsperspektiven unter besonderer Berücksichtigung des Lobbyingkonzepts … 25 1 Einleitung … 29 2 Charakterisierung der Politischen Ökonomie der Rechnungslegung … 33 3 Hypothesen und empirische Ergebnisse im Rahmen des Lobbying … 36 3.1 Grundlagen des ökonomischen Lobbyingmodells … 36 3.2 Das individuelle und kollektive Engagement von Akteuren im Prozess der Rechnungslegungsregulierung … 39 3.2.1 Hypothesenbildung … 39 3.2.2 Ergebnisse empirischer Studien … 46 3.3 Der Erfolg von Akteuren im Normensetzungsprozess … 50 3.3.1 Hypothesenbildung … 50 3.3.2 Ergebnisse empirischer Studien … 52 3.4 Kritische Würdigung des Lobbyingansatzes … 53 3.4.1 Überblick … 53 3.4.2 Die Definition von Macht … 54 3.4.3 Offenkundigkeit der tatsächlichen Interessenlage … 59 4 Entwicklung der Lobbyingforschung in der Rechnungslegung … 61 5 Ableitung künftiger Forschungsperspektiven … 65 6 Zusammenfassung … 71 III. Lobbying on Accounting Standard Setting in a Parliamentary Environment – A Qualitative Approach … 83 1 Introduction … 86 2 Background to the Modernization of German GAAP … 90 3 Hypotheses development … 94 4 Research design … 98 4.1 Previous methods in accounting standard lobbying research … 98 4.2 Derivation of a different methodological approach … 99 4.3 Content analysis … 102 4.4 Analysis of structured text material … 109 5 Evaluation of the analyzed materials … 110 5.1 Empirical results and interpretation … 110 5.2 Research quality and limitations … 117 6 Conclusion and further research … 122 IV. A Historical View on the Political Fair Value Debate in Germany … 131 1 Introduction … 134 2 Fair value accounting and academic participation in accounting standard-setting in the context of the reform of German Commercial Code … 138 2.1 The parliamentary procedure of changing German Commercial Code … 138 2.2 Some theoretical background of fair value accounting … 140 2.3 Some theoretical background of academic participation in accounting standardsetting … 143 2.4 Concluding implications … 145 3 Analysis of arguments used by academics … 146 3.1 Research design … 146 3.2 Academics’ arguments … 152 4 Analysis of academics’ arguments in the context of German accounting history … 154 4.1 Research design … 154 4.2 Argument 1: vagueness … 155 4.3 Argument 2: fair value and crises … 159 4.4 Argument 3: German accepted accounting principles … 162 4.5 Conclusion … 168 5 Concluding remarks … 171 Appendix 1: The market for excuses … 173 Appendix 2: Non-author-coders for the academics’ statements … 177 Appendix 3: Academics’ arguments and coding results … 178 V. What They Mean When They Use Quantifiers – An Empirical Investigation of IASB’s Staff Analysis Paper on ED 9 … 187 1 Introduction … 190 2 Theoretical Background … 193 2.1 The role of the staff within the IASB and the standard-setting due process … 193 2.2 IASB’s Joint Venture project … 196 3 Methodological Approach … 200 3.1 General considerations … 200 3.2 Determination of the research question … 201 3.3 Determination of the research material … 201 3.4 Construction of a system of categories … 202 3.5 Definition of categories … 202 3.6 Determination of units of analysis … 203 3.7 Coding … 203 3.8 Data analysis … 206 3.9 Presentation and interpretation of results … 208 4 Statistical Analysis … 209 4.1 Descriptive Statistics … 209 4.2 Mean-median-tests … 213 4.3 Concluding interpretation … 218 5 Qualitative Analysis … 221 6 Conclusion … 227 / Typically, accounting standards emerge within a political process, be it that this process is driven by a parliament or a private institution. Consequently, the whole process is subject to lobbying efforts by several interest groups. Four essays examine various parts of processes of emergence of accounting standards in parliamentary as well as private standard setting environments. Essay A. provides the theoretical background concerning lobbying on accounting standards and identifies research potential, in terms of topics as well as methods. Essay B. develops an innovative research method for research of lobbying on accounting standards combining elements of content and discourse analysis. It is proven that this research design is applicable in a parliamentary setting. Moreover potentials for research in private settings are identified. Essay C. focuses on academics in accounting standard setting in a German context and combines a content analysis with historical research. For the attitude of German accounting academics concerning fair value accounting in a German context it is shown that German accounting history may be a source of explanation. Finally, essay D. focuses on a private standard setting institution, namely the IASB. Using a content analysis and descriptive statistics, it is shown that the IASB staff uses quantifiers in certain documents inconsistently. This finding counteracts the IASB’s efforts towards transparency. Through all four essays a contribution to accounting standard lobbying is made. Alternative research methods are introduced, modified and used for a variety of lobbying areas. Moreover, the essays focus on groups in the context of accounting standards lobbying that have not yet been paid attention by most accounting researchers.:I. Lobbying im Rahmen der Entstehung von Rechnungslegungsnormen – Gesamtdarstellung der kumulativen Dissertation … 7 1 Übergeordneter Forschungszusammenhang … 9 2 Übersicht der Manuskripte … 13 3 Ergebnisse der Dissertation … 17 II. Politische Ökonomie der Rechnungslegung – Bisherige Forschungsergebnisse und künftige Forschungsperspektiven unter besonderer Berücksichtigung des Lobbyingkonzepts … 25 1 Einleitung … 29 2 Charakterisierung der Politischen Ökonomie der Rechnungslegung … 33 3 Hypothesen und empirische Ergebnisse im Rahmen des Lobbying … 36 3.1 Grundlagen des ökonomischen Lobbyingmodells … 36 3.2 Das individuelle und kollektive Engagement von Akteuren im Prozess der Rechnungslegungsregulierung … 39 3.2.1 Hypothesenbildung … 39 3.2.2 Ergebnisse empirischer Studien … 46 3.3 Der Erfolg von Akteuren im Normensetzungsprozess … 50 3.3.1 Hypothesenbildung … 50 3.3.2 Ergebnisse empirischer Studien … 52 3.4 Kritische Würdigung des Lobbyingansatzes … 53 3.4.1 Überblick … 53 3.4.2 Die Definition von Macht … 54 3.4.3 Offenkundigkeit der tatsächlichen Interessenlage … 59 4 Entwicklung der Lobbyingforschung in der Rechnungslegung … 61 5 Ableitung künftiger Forschungsperspektiven … 65 6 Zusammenfassung … 71 III. Lobbying on Accounting Standard Setting in a Parliamentary Environment – A Qualitative Approach … 83 1 Introduction … 86 2 Background to the Modernization of German GAAP … 90 3 Hypotheses development … 94 4 Research design … 98 4.1 Previous methods in accounting standard lobbying research … 98 4.2 Derivation of a different methodological approach … 99 4.3 Content analysis … 102 4.4 Analysis of structured text material … 109 5 Evaluation of the analyzed materials … 110 5.1 Empirical results and interpretation … 110 5.2 Research quality and limitations … 117 6 Conclusion and further research … 122 IV. A Historical View on the Political Fair Value Debate in Germany … 131 1 Introduction … 134 2 Fair value accounting and academic participation in accounting standard-setting in the context of the reform of German Commercial Code … 138 2.1 The parliamentary procedure of changing German Commercial Code … 138 2.2 Some theoretical background of fair value accounting … 140 2.3 Some theoretical background of academic participation in accounting standardsetting … 143 2.4 Concluding implications … 145 3 Analysis of arguments used by academics … 146 3.1 Research design … 146 3.2 Academics’ arguments … 152 4 Analysis of academics’ arguments in the context of German accounting history … 154 4.1 Research design … 154 4.2 Argument 1: vagueness … 155 4.3 Argument 2: fair value and crises … 159 4.4 Argument 3: German accepted accounting principles … 162 4.5 Conclusion … 168 5 Concluding remarks … 171 Appendix 1: The market for excuses … 173 Appendix 2: Non-author-coders for the academics’ statements … 177 Appendix 3: Academics’ arguments and coding results … 178 V. What They Mean When They Use Quantifiers – An Empirical Investigation of IASB’s Staff Analysis Paper on ED 9 … 187 1 Introduction … 190 2 Theoretical Background … 193 2.1 The role of the staff within the IASB and the standard-setting due process … 193 2.2 IASB’s Joint Venture project … 196 3 Methodological Approach … 200 3.1 General considerations … 200 3.2 Determination of the research question … 201 3.3 Determination of the research material … 201 3.4 Construction of a system of categories … 202 3.5 Definition of categories … 202 3.6 Determination of units of analysis … 203 3.7 Coding … 203 3.8 Data analysis … 206 3.9 Presentation and interpretation of results … 208 4 Statistical Analysis … 209 4.1 Descriptive Statistics … 209 4.2 Mean-median-tests … 213 4.3 Concluding interpretation … 218 5 Qualitative Analysis … 221 6 Conclusion … 227

This study explored the lived experiences of foreign academics’ wellbeing and adjustment and the impact thereof on their job performance in a South African higher education (HE) institution. The qualitative interpretive study reviewed the literature on wellbeing, adjustment and job performance. It explored the impact of wellbeing and adjustment factors on performance, both personally and professionally. The job demands-resources (JD-R) model was applied in the study to demonstrate that when job resources are high, employee wellbeing, adjustment and job performance is enhanced. Purposive sampling was used to draw a sample of five foreign academics who were employed at the HE institution for more than one year and originated from different countries. Online video calling was used to gather data from the participants using semi-structured interviews. Content analysis was used to create themes and sub-themes from which the study findings were derived and conclusions, as well as recommendations, were made. The study revealed that the wellbeing and adjustment of foreign academics have a significant impact on their job performance. Recommendations were made to the HR managers, I/O psychologists, foreign academics as well as line managers on how to improve the wellbeing and adjustment of foreign academics at the HE institution. / Industrial and Organisational Psychology / M. Comm. (Industrial and Organisational Psychology)

The purpose of this study was to investigate the training needs of law academics by examining their ability to use legal electronic information resources at Unisa effectively. Using the survey method, a questionnaire was used to collect data. The data was descriptively analysed. The study revealed that law academics are aware of the wide variety of electronic resources relevant to their work. Further, these academics possess the necessary basic skills to use these resources. However, the majority of academics do not have high levels of confidence in using specific electronic legal resources. This study concluded that, despite the library's provision of user training sessions for academics, training does not focus on legal electronic resources. The variety of responses revealed the diverse training needs of law academics. The study recommended that training needs analysis be conducted by subject librarians who would conduct specialised legal electronic training. / Information Sscience / M.Inf.

The evolution of technologies used for learning in open distance learning (ODL) has compelled academics to upgrade their teaching skills and competencies in order to teach in an ever-changing environment. While the earlier ODL generations were characterised by the use of written, printed texts, radio, television, print media and postal services, the current generations are characterised by the use of information and communication technologies (ICT) to enhance teaching and learning. This study explored the experiences of academics who participated in the staff development courses for innovative teaching and learning at the University of South Africa. To explore the experiences, a qualitative research design of a phenomenological genre was adopted. Using interviews, data was collected from six purposively selected academics and analysed following Giorgi’s phenomenological methods. The academics’ experiences and concerns provided some insight into their development needs and how they would have liked to have been developed for innovative teaching. It emerged that staff development provided valuable knowledge, skills and competencies, enabling and promoting innovative forms of e-teaching and learning. These experiences and concerns were synthesised into a staff development framework consisting of four phases: Orientation; Learning; Acquisition of skills and Competencies; and Performance indicating that effective staff development requires that participants are initially orientated to the training programme before exposure to authentic learning activities. Through this exposure they acquire the vital online teaching skills and competencies thereby enhancing their performance as online teachers. The staff development framework indicated further that for effective staff development to take place, the different phases should not only be supported by university management but also by an evaluation mechanism to establish whether the objectives in each phase have been achieved. It also emerged that time played an important role in staff development, as the duration of each phase and the development intervention as a whole affects how well academics are able to acquire and perfect their teaching skills. / Curriculum and Instructional Studies / D. Ed. (Curriculum Studies)

The purpose of this study was to investigate the training needs of law academics by examining their ability to use legal electronic information resources at Unisa effectively. Using the survey method, a questionnaire was used to collect data. The data was descriptively analysed. The study revealed that law academics are aware of the wide variety of electronic resources relevant to their work. Further, these academics possess the necessary basic skills to use these resources. However, the majority of academics do not have high levels of confidence in using specific electronic legal resources. This study concluded that, despite the library's provision of user training sessions for academics, training does not focus on legal electronic resources. The variety of responses revealed the diverse training needs of law academics. The study recommended that training needs analysis be conducted by subject librarians who would conduct specialised legal electronic training. / Information Sscience / M.Inf.

The evolution of technologies used for learning in open distance learning (ODL) has compelled academics to upgrade their teaching skills and competencies in order to teach in an ever-changing environment. While the earlier ODL generations were characterised by the use of written, printed texts, radio, television, print media and postal services, the current generations are characterised by the use of information and communication technologies (ICT) to enhance teaching and learning. This study explored the experiences of academics who participated in the staff development courses for innovative teaching and learning at the University of South Africa. To explore the experiences, a qualitative research design of a phenomenological genre was adopted. Using interviews, data was collected from six purposively selected academics and analysed following Giorgi’s phenomenological methods. The academics’ experiences and concerns provided some insight into their development needs and how they would have liked to have been developed for innovative teaching. It emerged that staff development provided valuable knowledge, skills and competencies, enabling and promoting innovative forms of e-teaching and learning. These experiences and concerns were synthesised into a staff development framework consisting of four phases: Orientation; Learning; Acquisition of skills and Competencies; and Performance indicating that effective staff development requires that participants are initially orientated to the training programme before exposure to authentic learning activities. Through this exposure they acquire the vital online teaching skills and competencies thereby enhancing their performance as online teachers. The staff development framework indicated further that for effective staff development to take place, the different phases should not only be supported by university management but also by an evaluation mechanism to establish whether the objectives in each phase have been achieved. It also emerged that time played an important role in staff development, as the duration of each phase and the development intervention as a whole affects how well academics are able to acquire and perfect their teaching skills. / Curriculum and Instructional Studies / D. Ed. (Curriculum Studies)

This sociological study explores the past and current higher education (HE) experience of educationalists at Gaza’s universities and how this experience may be evolving in the shifting socio-political context in the Arab World. The thesis is motivated by three questions: 1. What are the perspectives of academic staff in the Faculties of Education at Gaza’s universities on their own past HE experiences? 2. What are the perspectives of students and their lecturers (academic staff) in the Faculties of Education at Gaza’s universities on students’ current HE experiences? 3. How do educationalists in the Faculties of Education at Gaza’s universities perceive the shifting socio-political context in the Arab World, and what current or future impact do they think it will have on the education context at Gaza’s universities? To examine these questions, I conducted an inductive qualitative study. Using 36 in-depth, semi- structured interviews which lasted between (90-300 min), I collected data from educationalists (15 academic staff; 21 students) at two of Gaza’s universities. Due to difficulties of access to the Gaza Strip, the participants were interviewed via Skype from Cambridge. Informed by the literature review, and triangulated with other research activities, such as reviewing participants’ CVs, browsing universities websites, and keeping a reflective journal, a thematic analysis was conducted on the interview data. Theoretically, although this study has benefited from conceptual insights, such as those found in Paulo Freire’s Pedagogy of the Oppressed and in Pierre Bourdieu’s work on symbolic violence, it is a micro-level study, which is mainly data driven. The findings of this research show that in the past, educationalists were relatively more passive in terms of shaping their HE experiences, despite efforts to become resilient. In the present, students and their lecturers continue to face challenges that impact negatively on their participation and everyday life at Gaza’s universities. However, how the HE experience will evolve out of this context in the future is uncertain. The Arab Spring revolutions have had an influence on Gaza HE institutions’ campuses as they have triggered more awareness of students’ grievances and discontent. Because of some political and educational barriers, however, students’ voices are a cacophony; they remain split between “compliance” and resistance (Bourdieu, 1984, p. 471; Swartz, 2013, p. 39). Previously, Sara Roy (1995) rightly indicated a structure of “de-development” in the Gaza Strip (p.110). The findings from this research show that the impact of occupation and of the changes in the Arab World on the educational context in Gaza are more complex than previously thought. There is a simultaneous process of construction and destruction that is both external and internal to educationalists and which undermines academic work at Gaza’s universities. Based on this, the study concludes by explaining six implications of this complex structure for academic practice at Gaza’s universities, offering nine policy recommendations for HE reform, and highlighting six areas for future research.