News
Our Degree Programs
Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École
- Crédits ECTS: 2.00
Training officer(s)
A.BELDI
Stakeholder(s)
Adel BELDI
Présentation
Prerequisite
Financial accounting
Management accounting
Management accounting
Goal
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.
- 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.
Presentation
- 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)
- 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
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Autoformation | |||
| Recherche | 14,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 10,00 | ||
| Group Project | 10,00 | ||
| Overall student workload | 50,00 | ||
Evaluation
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.
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.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 16,00 | 1 | 20,00 |
| Autres | |||
| Etude de cas | 0,00 | 2 | 20,00 |
| Projet Collectif | 0,00 | 1 | 40,00 |
| Soutenance orale | 0,30 | 1 | 20,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Accounting, Organization and Society -
Accounting Auditing and Accountability Journal -
Critical Perspectives on Accounting -
Accounting Auditing and Accountability Journal -
Critical Perspectives on Accounting -
Internet resources