OUR ACADEMIC DEPARTEMENTS

Lesson details

ACCOUNTING AND THE GLOBAL ECONOMY
2023-2024	EnIESEG School of Management ( IÉSEG )
Class code :	2324-IÉSEG-MAC1S2-ACC-MACCE02UE	ACCOUNTING / AUDIT / CONTROL

Level	Year	Period	Language of instruction
MSc in Accounting, Audit and Control	1	S2	EnEnglish

Academic responsibility	CM.ABELA
Lecturer(s)	CM.ABELA

IÉSEG > MSc in Accounting, Audit & Control > Semester 2 > 2,00 ECTS

Prerequisites

None

Learning outcomes

Demonstrate an international mindset (AACSB AoL 1.A) by:

Communicating effectively in English (AACSB AoL 1.C)

Analysing the challenges and disruptions impacting corporations given changing political, legal and economic environments; with particular reference to the role of information in capital markets and the various institutions responsible for regulating that information at global, supra-national and national levels (AACSB AoL 5.B)

Formulating opinions on reporting best practice (including the usefulness of the qualitative characteristics for financial information and their applicability to non-financial information)

Understanding the impact of the globalisation of financial and corporate reporting more generally and its effect on reporting outcomes.

Discussing and evaluate integrated reporting and other emerging forms of reporting and related assurance issues (AACSB AoL 5.C)

Course description

Globalisation of Accounting Standards and its limitations
The Economics of Accounting Standards: international evidence on the impact of financial reporting and regulation on real business decisions
Accounting regulation and the consequences of regulatory failure
Trust and credibility issues for the accounting and auditing professions
Emerging frameworks for reporting and assurance implications
The future of corporate reporting and the impact of technology and data science

Class type

Class structure

Type of course	Numbers of hours	Comments
Independent work
Research	5,00
Reference manual 's readings	15,00
Independent study
Estimated personal workload	6,00
Individual Project	8,00
Face to face
Interactive class	16,00
Total student workload	50,00

Teaching methods

Case study
E-learning
Presentation
Project work
Research
Seminar

Assessment

The assessment aims to develop the skills and content covered in the course in terms of critically evaluating reporting by companies (project). The assessment at the end of the course (examination) aims to consolidate and test the student's ability to apply their knowledge to contemporary issues faced by businesses.