In the 2nd module students should learn to analyze development processes, innovative capabilities and resources, organisational learning and how innovation processes are organised within and between organisations - and interrelate with stakeholders and shareholders. In order to improve the student's ability to work independently and critically teaching will be based on case-analysis combined with theoretical and conceptual analysis. A network of businesess and social enterprises from the private and public sector as well as from the civil society is established enabling students to work with contextual knowledge and thereby gain knowledge on the interconnectedness of innovation with organisational practices as well as financial opportunities.

The module encompasses a theory course ( Theories of Innovation, Capabilities and Resource Development; 5 ECTS), a seminar course (Seminar in Contemporary Innovation, Capabilities and Resource Development; 5 ECTS), a methodological course in either track 1 or track 2( Track 1: Finacial Accounting in Social Enterprises; 5 ECTS - Track 2: Social Accounting in Social Enterprises; 5 ECTS) and a project (Project; 15 ECTS). 

Note: Track 1 is offered to students without former training in finance and business economics, Track 2 is targeted students already skilled in finance and business economics.