34533 - STRATEGIC MANAGEMENT ACCOUNTING

Anno Accademico 2012/2013

  • Docente: James Guthrie
  • Crediti formativi: 6
  • Lingua di insegnamento: Inglese
  • Modalità didattica: Convenzionale - Lezioni in presenza
  • Campus: Bologna
  • Corso: Laurea Magistrale in Direzione aziendale (cod. 0897)

Contenuti

Lesson 1: Syllabus and Schedule, Introduction

Lesson 2: Financial Analysis

Lesson 3: Key Financial Performance Indicators

Lesson 4: Cost Accounting Systems and decision making

Lesson 5: Strategic Cost Analysis

Lesson 6: External Audit in the public and private sector

Lesson 7: Internal Audit in the public and private sector

Lesson 8: Social and Environmental Measurement and Reporting

Lesson 9: Intellectual Capital and Measurement of Intangibles

Lesson 10: Revisions

Testi/Bibliografia

No recommended texts, but readings and class notes will be provided.

Metodi didattici

PPTS, practical topic assignments, readings, etc

Modalità di verifica e valutazione dell'apprendimento

Type (for example) | Weighting | Submission date
Individual written assignment | 10% | tba
Group Class case presentation | 30% | tba
End of term examination | 60% | tba
Total | 100%

Explanation of Assessment

Individual written assignment

The topic for this written assignment will be given to you in the first week. It will be around 800 words and will involve researching and then writing a critical appraisal of some of the issues covered during this course. You must submit both a hard copy and electronic copy of your assignment. Harvard style ‘social sciences' references will be essential.

You should be aware that plagiarism and any unoriginal writing is unacceptable behavior and is subject to penalties/disciplinary proceedings. You are strongly advised to read the university policy on plagiarism incorporated within this unit outline.

Group Class presentation

This part of the assessment will involve you working (usually in pairs or threes) to research, prepare and present to the class on a range of different topics that will be offered to you in the first few weeks. The class presentation should be done in PowerPoint format; a hard copy of your slides should be submitted to the lecturer for assessment purposes, as well as an electronic copy. The final slides of the presentation should include a detailed list of the references that you have consulted as part of your research for the presentation. The presentation should be around 10 slides and take about 20-30 minutes. The exact format of the presentation is up to you and will reflect the particular topic that you have chosen. You should seek to discuss the content and format with other members of your group and the lecturer in advance of the presentation. The lecturer will also give you some guidance on additional readings/materials for your particular presentation. You will be assessed on the quality of your research and presentation of the particular topic. Your presentation should include a list of key discussion points for the class and you will be expected to lead the class discussion after the presentation.

End of term examination

A final one hour examination will be held at the end of term and will consist of a number of essay questions related to different elements of the course program.

Orario di ricevimento

Consulta il sito web di James Guthrie