Aims

The main objectives can be summarized as providing the students with :
- a good knowledge of the basic principles of corporate governance;
- a good understanding of the main theoretical concepts and of the actual practices underlying the fields of corporate governance, accounting, auditing and control
- a good awareness of the major challenges faced by companies in these matters.

Main themes

The course provides a specialized knowledge in the field of accounting management of companies focusing on the three main functions : accounting, auditing and management control. The benefits provided by these three functions for the management of organizations are studied through the lens of the corporate governance principles.

Content and teaching methods

Content
The main themes studied in this track are essentially the following:

Corporate governance principles

Accounting
IAS/IFRS
A comparative approach of IAS/ IFRS, US GAAP and European directives
The evolution of the relationships between accounting and taxation for companies adopting IAS standards.

Auditing
The implementation of an internal control system
The main characteristics of internal and external auditing
Relationship between internal auditing: external auditing and risk management
International Auditing Standards

Management control
A contingency perspective on the articulation between Strategy-Structure and Control
Management control in an ERP environment
Management control of multinational companies


Methods

A combination of various teaching methods will be used : lectures, readings and case studies. Each course is taught by a team composed of an academic and a professional in the fields of accounting, auditing and control.

Programmes in which this activity is taught

Other credits in programs