2022/2023 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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Teaching methods | |
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Last updated on 01-12-2022 |
Relevant links |
Learning objectives | ||||||||||||||||||||||
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, structure and pedagogical approach | ||||||||||||||||||||||
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
How accounting concepts are diffused globally and implemented in various local companies and organizations The performativity of economic theories to strategy and the mediating role of accounting. The roles of experts like consultants and auditors in strategic and organizational change processes
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Description of the 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. The teaching is supplemented by short online lectures and assignments 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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Feedback during the teaching period | ||||||||||||||||||||||
Students get feedback on comments and questions in lectures and feedback on student presentations and exercises if they participate in case work. | ||||||||||||||||||||||
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. Accounting, Organizations and Society Callon, M. (1998). An essay of framing and overflowing: economic externalities revisited by sociology. In The Laws of the Markets (Ed. M. Callon). Blackwell. Themsen, N. and Skærbæk, P. (2018). The performativity of risk management frameworks and technologies: the translation of uncertainties into pure and impure risks. Accounting, Organizations and Society. Christensen, M., Skærbæk, P. and Tryggestad (2019) Contested organizational change and accounting in trials of incompatibility. Management Accounting Research. Christensen and Skærbæk (2010). Consultancy outputs and the purification of accounting technologies. Accounting, Organizations and Society
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