Ce cours apparaît dans les formations suivantes :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 4,00 ECTS

Pré requis

* Basics of Financial accounting and financial analysis.
* Performance management (cost accounting and management control).
* A willingness to participate and to learn actively through case studies

Objectifs du cours

At the end of the course, the student should be able to:
• Understand strategic control concepts and how control activities reinforce strategic decision making,
• Understand and analyze strategic management and control issues in international corporations,
• Practical application of the Business Model Canvas in a real life setting.

Contenu du cours

This course provides Master students with an in-depth knowledge on how financial accounting, management accounting, and strategy interact in today’s organizations, with a focus on multinational corporations (MNCs). In particular, students will re-explore core fundamentals of accounting theories and managerial techniques to start a dialogue on the limits to traditional accounting tools for decision-making.

The course proceeds with a debate on the importance and pitfalls of an internal audit process as a precursor for taking strategic management decisions. We will form opinions about topics related to centralisation, taxation, transfer pricing, value chain analysis and culture to achieve a better understanding on why strategic audit and business reporting are essential to achieve success in multinational corporations.

Finally, students will wrap up their improved awareness in a team work on strategic reporting and control issues in multinational organizations by the application of the Business Model Canvas. Lectures contain a basis of theory and proceed typically through the discussion of cases, press articles as well as business articles on the intersection of strategy and management reporting.

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Case study
• Coaching
• E-learning
• Interactive class
• Presentation
• Project work
• Research
• Visits/fields trips

Évaluation

• 50%: class participation + in-class case studies + presentations
• 50%: final report (company observation) & presentation

Bibliographie

• Hilton, R. W., Maher, M. W. and Selto, F. H., 2008. Cost Management: Strategies for Business Decisions, McGraw Hill, New York. -

Ressources internet

• IESEG online

• Business Model Canvas