This class exists in these courses :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Prerequisites

Financial accounting
Management accounting

Learning outcomes

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.

Course description

- 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)

Class type

Class structure

Teaching methods

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

Assessment

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.

Recommended reading

• Accounting, Organization and Society -

• Accounting Auditing and Accountability Journal -

• Critical Perspectives on Accounting -

Internet resources

• ieseg online

• Global reporting initiative