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ACCOUNTING AND CONTROL IN MULTINATIONAL

2016-2017

IESEG School of Management ( IÉSEG )

Code Cours :

1617-IÉSEG-M1S2-ACC-MA-EE44UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S2English
Professeur(s) responsable(s)Y.DU
Intervenant(s)Yan DU


Pré requis

Students entering this course should have attended prior an introductory course on accounting.

Objectifs du cours

At the end of the course, the student should be able to:
-understand reasons for companies to go abroad and the theories of multinational companies;
-describe different ways to evaluate budgeting and performance evaluation systems in multinationals;
-review the problems invloved with setting intracorporate transfer prices;
-design approppriate management control systems for multinational companies;
-have greater awareness about ESRS issues faced by multinational companies in making decisions of their foreign operations, designing management control systems and implementing international transfer prices.

Contenu du cours

1. Introduction to international business and accounting
2. Performance management in multinationals
(1) responsibility centers
(2) Subsidiary financial performance measures
(3) Strategic performance management and the balanced scorecard
3. International transfer pricing
4. Management control in wholly-owned subsidiaries and international joint ventures


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent study
Estimated personal workload10,00  
Group Project15,00  
Independent work
Reference manual 's readings9,00  
Charge de travail globale de l'étudiant50,00  

Méthodes pédagogiques

  • Presentation
  • Interactive class
  • Case study


Évaluation

Type de ContrôleDuréeNombrePondération
Continuous assessment
Participation16,00110,00
Others
Group Project0,00160,00
presentation
statement0,00130,00
TOTAL     100,00

Bibliographie

  • K. Merchant and W. Van der Stede. Management Control Systems: performance measurement, evaluation and incentives, 2nd ed. Prentice Hall, 2007 -

  • N.G.O'Connor. Management Control of Multinational enterprises in China, McGraw-Hill, 2006 -


Ressources internet



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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