Management accounting

Crédit : 3 ECTS
Langue du cours : anglais

Volume horaire

• CM : 18 h

Compétences à acquérir

- General knowledge of accounting and auditing: principles, issues and practices. - Research methods - Critical thinking

Description du contenu de l'enseignement

The course aims to provide students with an understanding of the role played by accounting, accountants and auditors in our economic system. It provides: - an introduction to accounting and auditing: principles, issues and practices. - and an introduction to research perspectives and controversies in the accounting and auditing fields. It does not require any prior knowledge of accounting or management control but requires an interest in research and theoretical thinking as student will be asked to read, comment, debate and write research-based materials.

Mode de contrôle des connaissances

Continuous assessment: Active participation in class discussions (30%) Final assessment: Research proposal (70%)

Pré-requis recommandés

The course does not require any prior knowledge of accounting or management control but requires an interest in research and theoretical thinking as student will be asked to read, comment, debate and write research-based materials.

Pré-requis obligatoires

The course does not require any prior knowledge of accounting or management control but requires an interest in research and theoretical thinking as student will be asked to read, comment, debate and write research-based materials.

Enseignant responsable

CELINE BAUD