2016/2017 KAN-CASCO1005U Implementation of Accounting
English Title | |
Implementation of Accounting |
Course information |
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Language | English |
Course ECTS | 7.5 ECTS |
Type | Mandatory |
Level | Full Degree Master |
Duration | One Semester |
Start time of the course | Spring |
Timetable | Course schedule will be posted at calendar.cbs.dk |
Study board |
Study Board for MSc in Economics and Business
Administration
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Course coordinator | |
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Contact information: https://e-campus.dk/studium/kontakt | |
Main academic disciplines | |
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Last updated on 06-07-2016 |
Learning objectives | |||||||||||||||||||||||
To achieve the grade 12, students
should meet the following learning objectives with no or only minor
mistakes or errors: The purpose of the course is to offer the
students the opportunity to develop their skills to understand and
analyse the effects and conditions of accounting in practical
settings in business life as well as the public sector. The focus
is on a variety of theories from sociology, economic sociology and
organizational theory that are used to understand empirically the
processes of the use and implementation of accounting. The course
is also designed to develop the students’ skills in applying
interpretive case study methods that can be used in project work
and thesis writing.
At the exam the students must be able to: Understand the processes of the use and implementation of various accounting techniques and concepts. Be able to apply and use the theoretical models for analysis of practical cases/examples Evaluate and compare the use and strengths/weaknesses of each theory presented in the course. |
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Course prerequisites | |||||||||||||||||||||||
Admission req.
Bachelor level |
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Examination | |||||||||||||||||||||||
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Course content and structure | |||||||||||||||||||||||
Accounting systems, techniques, concepts and reports are used in
organizations and companies to improve efficiency/effectiveness and
facilitate internal and external accountability to third party
agencies such as owners and the wider society. The course puts
focus on how such accounting devices are developed and used in
practice to understand how and weather expected effects are
achieved in practice. The course contains the following core
elements:
The implementation of enterprise risk management systems
The role of accounting in implementing strategic sourcing
decisions.
The performativity of economic theories to strategy and how accounting accommodate for that. |
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Teaching methods | |||||||||||||||||||||||
Research and theory based dialog
lectures are mixed with cases and student presentations. To
maximize the outcome of the course it is highly recommended that
the students establish groups for reading and discussion.
Involvement of the students is an important part of the learning principle – this done through dialog, casework and presentations. Development of individual and social skills (competencies) Through dialog and presentations the student will develop their oral skills. Since cases are prepared and presented in teams the students will also develop cooperative skills. |
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Student workload | |||||||||||||||||||||||
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Expected literature | |||||||||||||||||||||||
A collection of articles from books and scientific journals.
Examples are:
Hayne and Free (2014). Hybridised professional groups and institutional work: COSO and the rise of enterprise risk management. |