Fiche détaillée d'un cours


Voir la fiche établissement



IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)A.BELDI
Intervenant(s)Adel BELDI

Pré requis

Financial accounting
Management accounting

Objectifs du cours

At the end of the course, the student should be able to:
- To realise the limitations of IFRS to financial disclosure
- Be aware of how important is the intellectual capital for companies in knowledge based economy
- To unterstand how and when non-financial disclosure occurs
- To know the motivations for intellectual capital disclosure and reporting
- To measure and report intellectual capital using different models and approaches
- Be aware of how companies report about sustainability and corpoate social responsibility and what are the derminants of this disclosure.

Contenu du cours

- Corporate disclosure strategies: how and why companies disclose?
- Relations with investors
- Definition of intellectual capital
- Models and approaches for intellectual capital disclosures and reporting
- Family firms and non-financial reporting
- Social and environmental disclosures (the GRI guidelines)

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent work
Independent study
Estimated personal workload10,00  
Group Project10,00  
Charge de travail globale de l'étudiant50,00  

Méthodes pédagogiques

  • E-learning
  • Research
  • Project work
  • Interactive class
  • Case study


The course will be done in interactive form, many exercises and real case studies will be used to expose the items and concepts.
You are expected to actively participate in the lectures.
You are also expected to work on research paper proposals.
A project related to the topics studied will be done by a group.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Case study0,00220,00
Group Project0,00140,00
Oral presentation0,30120,00
TOTAL     100,00


  • Accounting, Organization and Society -

  • Accounting Auditing and Accountability Journal -

  • Critical Perspectives on Accounting -

Ressources internet

* Informations non contractuelles et pouvant être soumises à modification
Vidéo : Un campus à vivre
Notre chaîne Youtube