OUR ACADEMIC DEPARTEMENTS |
Lesson details
 | ACCOUNTING AND CONTROL IN MULTINATIONAL | ||
2018-2019 | EnIESEG School of Management
(
IÉSEG
)
| ||
Class code : | 1819-IÉSEG-M1S2-ACC-MA-EE44UE | ACCOUNTING / AUDIT / CONTROL | |
| Level | Year | Period | Language of instruction |
|---|---|---|---|
| Master | 1 | S2 | EnEnglish |
| Academic responsibility | Y.DU |
|---|---|
| Lecturer(s) | Yan DU |
- This class exists in these courses :
- IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS
Prerequisites
Students entering this course should have attended prior an introductory course on accounting.
Learning outcomes
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.
Course description
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
Class type
Class structure
| Type of course | Numbers of hours | Comments | |
|---|---|---|---|
| Independent work | |||
| Reference manual 's readings | 9,00 | ||
| Independent study | |||
| Estimated personal workload | 10,00 | ||
| Group Project | 15,00 | ||
| Face to face | |||
| Interactive class | 16,00 | ||
| Total student workload | 50,00 | ||
Teaching methods
- Case study
- Interactive class
- Presentation
Assessment
| Type of control | Duration | Number | Percentage break-down |
|---|---|---|---|
| presentation | |||
| statement | 0,00 | 1 | 30,00 |
| Others | |||
| Group Project | 0,00 | 1 | 60,00 |
| Continuous assessment | |||
| Participation | 16,00 | 1 | 10,00 |
| TOTAL | 100,00 | ||
Recommended reading
- 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 -
Internet resources
* This information is non-binding and can be subject to change
