Engelska Studiehandboken kurser

Business Adm and Social Science

IEF319 Business Administration DI 15.0 ECTS credits

DENNA SIDA FINNS OCKSÅ PÅ SVENSKA

General information about studying at Luleå university

TIMEPERIOD: Q 3


LANGUAGE: Swedish

EXAMINER
Einar Häckner Prof


PREREQUISITES
The course requires 80 ECTS credits in Business Administration, including IEF 318 Management Control.

COURSE AIM
The aim of the course is to improve the student's knowledge of: - the function of management control in different organisations - how management information systems should be designed with regard to organisational and behavioural aspects - Swedish laws, preparatory works and recommendations in financial accounting - training in the ability to apply accounting rules in practical situations - the character of an auditor and the auditing process

CONTENTS
Part 1: Management Control 7,5 ECTC credits. The initial part of the course will be devoted to a discussion of the concept of control. Part of the course will be devoted to a discussion of different approaches to management control. One important part is to illustrate how variables such as decision style, as well as the situation and structure of the company, effects management control (for example which type of information are preferred in different decision making situations). Part 2: Financial Accounting and Auditing 7,5 ECTC. credits The ability to apply practices and rules in accounting will be taught. Special accounting problems will be the basis for group discussions, and different ways of solving such problems will be illustrated. Current issues related to changes in legislation will be illustrated. The basic laws, recommendations and practices for auditing in different situations will be studied. Due to what purpose auditing can have, we will discuss the different expectations placed on an auditor. We will also present what auditing means, and the practical implications of the accountancy profession will be discussed.

TEACHING


EXAMINATION

COURSE GRADE SCALE:

ITEMS/CREDITS

Management Control III, Written exam                        	7.5ECTS
Management Control IV, written exam                         	7.5ECTS

COURSE LITTERATURE
Part 1 Macintosh, N.B.(1985): The Social Software of Accounting Information Systems. John Wiley & Sons, London Different articles in management control Part 2 Föreningen Auktoriserade revisorer (latest edition): FAR«s samlingsvolym Föreningen Auktoriserade revisorer (latest edition): The FAR International Omnibus Föreningen Auktoriserade revisorer (latest edition): Revision 1 Föreningen Auktoriserade revisorer (latest edition): Revision 2 IES: Compendium in financial accounting

REMARKS

Last modified : 97-09-25

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