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2012/2013  BA-HASOC1SE11  Integrated examination in social theory, economic sociology, managerial economics and accounting

English Title
Integrated examination in social theory, economic sociology, managerial economics and accounting

Course information

Language English
Type Mandatory
Level Bachelor
Duration One Semester
Course period Autumn
Time Table Please see course schedule at e-Campus
Study board
Study Board for BSc in Business Administration and Sociology
Course coordinator
  • 1BA The Art and Practices of Business Accounting
    James Perry - Department for Business and Politics
  • 1FST Fundamentals of Social Theory
    Janus Hansen - Department for Business and Politics
  • 1ME Managerial Economics 1
    Kjeld Tyllesen - Department of Operations Management
  • 1IES Introduction to Economic Sociology
    Steen Andersen - Department of Management, Politics and Philosophy
Steen Andersen is 1st semester exam coordinator.
Main Category of the Course
  • Organization
  • Financial and management accounting
  • Economics, macro economics and managerial economics
  • Economic and organizational sociology
Last updated on 16-08-2012
Learning objectives
At the oral examination, the student should, on the basis of the papers in the 1st semester exam portfolio, demonstrate ability to relate to each other the four courses in the first semester and their learning objectives. Specifically, the student should demonstrate that (s)he:
  • has achieved the learning objectives for the four first semester courses (see below)
  • is able to think across the four subjects and reflect about similarities and differences between the academic disciplines that the courses build upon, and
  • is reflective about his/her learning process in the four 1st semester courses, as reflected in the exam portfolio.
Integrated examination in social theory, economic sociology, managerial economics and accounting:
Type of test Oral with Written Assignment
Marking scale 7-step scale
Second examiner No second examiner
Exam period December/January, To participate in the portfolio exam the student must, during the first semester, submit four 3-page individual assignments and four 10-page group assignments – one individual and one group assignment for each of the four semester courses. All assignments must be approved before handing in the exam assignment.
Aids Without preparation
Duration 30 Minutes

The primary purpose of the 1st semester exam, which is an oral exam based on a portfolio, is to make the student adopt an interdisciplinary approach to the four 1st semester courses, instead of only perceiving the individual courses from their own point of view. Consequently, the main focus at the oral exam is the integration of several academic disciplines and sets of learning objectives.

The secondary purpose of the exam is to make the student reflect about his/her own learning process, the result of the knowledge and skills acquired from participating in class and working on assignments throughout the 1st semester.

Prior to the oral exam the student must submit an exam portfolio, which consists of an individual 10-page interdisciplinary exam assignment together with three of the approved semester assignments. The examiner decides which three semester assignments to resubmit and informs the student in advance.

  1. The oral examination is based on the four papers of the exam portfolio.
  2. The oral examination is an individual examination of 30 minutes, including the examiners’ discussion and awarding of the grade. The grade awarded must reflect an overall assessment of the papers in the exam portfolio and the performance at the oral examination.
  3. The examination is internal, and assessment is carried out by two internal examiners: teachers from two of the four first semester courses.

Both make-up examination and re-examination takes places according to the same regulations as the regular examination. However, the following supplementary rules apply: 1) The make-up examination for a student who has submitted a complete exam portfolio but not participated in the oral examination – due to illness – will be based on the exam portfolio already submitted. 2) A student who fails the regular examination due to the quality of the exam portfolio should submit a revised exam portfolio.

Course content

Aim: To provide the student with knowledge about how economic sociology describes the fundamental principles and the historic development of capitalism. In addition, this introductory course is to provide the student with a basic understanding of the variation and the complexity of the contexts BSc Soc graduates may find themselves in when entering the job market.
On completion of this course, the student should have acquired basic knowledge about the organising of both capitalism at the societal macro-level and economic activities in private and public organisations at the organisational meso-level. Specifically, the student should be able to:

  • account for different approaches within the field of economic sociology and economic history as presented in the curriculum,
  • describe the development of capitalist systems from about 1750 and up to today,
  • account for how the organisation of capitalism, company relations and strategic behaviour are described in economic sociology, and
  • account for the main characteristics of capitalist systems and how these systems influence the socio-economic shaping of strategic actions.

Aim: To provide the student with a basic understanding of microeconomic theory, in particular neo-classical theories, and to illustrate how the ideas studied in the courses ‘Fundamentals of Social Theory’ and ‘Introduction to Economic Sociology’ have influenced business economics and, thereby, the perception of the firm, the market and consumer behaviour.
On completion of this course, the student should have acquired a basic understanding of economic theories about microeconomic processes, rationality assumptions and optimising strategies, both at the level of the individual and the firm, and the student should be able to:

  • account for basic micro-economic processes and assumptions within business economics,
  • account for rationality assumptions and optimising strategies at the level of the individual and the firm,
  • apply microeconomic theories and methods, and discuss strengths and weaknesses of this application, and
  • explain the significance of microeconomic optimising strategies for the conventional understanding of the firm and the market.

Aim: To introduce the student to fundamental questions and key concepts in social theory, from the classics onwards.

On completion of this course, the student should have acquired: 1) knowledge about central arguments in classical social theory; 2) skills to identify the historical, political, economical and social contexts that the theories refer to, and the student should be able to:

  • account for the main theoretical positions covered in the curriculum and reflect about their respective strengths and weaknesses,
  • identify essential similarities and differences between these theoretical positions,
  • place these theoretical positions and concepts in a historical and societal context, and
  • reflect about the relevance of these theoretical positions with regard to analysing and understanding the social reality.

This course offers a comprehensive introduction to financial accounting. Students will learn how to read and interpret corporate financial statements, and will also gain a solid understanding of the theories and practices that lie behind these statements. The course is focussed principally on mainstream accounting techniques, but supplements these with critical approaches to accounting both from within the discipline and from broader social science perspectives.

On completion of this course, the student should have acquired a thorough understanding of core theory and practices in accounting. Specifically, the student should be able to:

  • explain the meaning and usage of key accounting concepts,
  • explain the relationship between the balance sheet, income statement and cash flow statement,
  • analyse and compare actual financial statements from national and multinational companies; calculate key financial ratios and interpret the results,
  • demonstrate an appreciation of the limits of accounting from a mainstream corporate governance perspective, and likewise from a critical theory perspective, and
  • explain and understand the infrastructural role of accounting numbers and practices in contemporary capitalism.
Teaching methods
Lectures, exercise classes, case-based teaching. The first semester is focused around the students' creation of their work portfolios, consisting of individual assignments.
Student workload
Classes 100 hours
Preparation for class 400 hours
Home assignments 390 hours
Examination 10 hours
Further Information

For more details about the 1st semester portfolio exam, see e-campus.

Expected literature


The course literature consists of extracts from significant books as well as journal articles. These texts are collected in a compendium that can be purchased at the campus bookstore.

Central books/texts are:

• R. Collins (1994), Four Sociological Traditions, OUP, pp. 3-46 (Prologue: Rise of the social sciences)
• Andersen and Kaspersen (Eds.)(2000) Classical and Modern Social Theory, London, Blackwell
• D. Lee and H. Newby (1983), The problem of sociology, Routledge, pp. 26-39 (Sociology and the growth of industrial society)
•Andersen and Kaspersen (eds) Classical and Modern Social Theory, Blackwell, 2000

Salvatore; Managerial Economics in a Global Economy, 7. Edition, Oxford University Press.

• Thomas K. McCraw: Creating Modern Capitalism – How Entrepreneurs, Companies and Countries Triumphed in Three Industrial Revolutions, Harward University Press, 2006.
• Carlo Trigila: State, Market, and Society in Modern Capitalism, Blackwell Publishing.
• Chris Freeman & Francisco Louca: As Times Goes By – From Industrial Revolutions to the Information Revolution. Oxford University Press.

Alexander, David & Nobes, Christopher (2010). Financial Accounting: An International Introduction. Harlow, United Kingdom: Pearson/Prentice Hall (This is the 4th Edition of the book, but students should please note the 3rd edition is equally suitable – almost no difference).
In addition to the book(s) listed above, the course literature consists of extracts from significant books as well as journal articles.

Last updated on 16-08-2012