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Advanced Management Accounting

  • Enseignant(s):
  • Titre en français: Comptabilité Analytique Approfondie
  • Cours donné en: anglais
  • Crédits ECTS:
  • Horaire: Semestre de printemps 2016-2017, 2.0h. de cours (moyenne hebdomadaire)
      WARNING :   this is an old version of the syllabus, old versions contain   OBSOLETE   data.
  •  séances
  • site web du cours site web du cours
  • Formations concernées:

 

Objectifs

This course is predicated on the defining issue of our times: namely, that climate change, the greatest man-made disaster, is unfolding around us (coupled with what Lord Stern calls “the greatest market failure the world has ever seen”). Accounting has something to do with it – quite a lot, actually. So this is what we want to wrap our minds around first – the role of accounting in giving (and concealing) visibility of climate-change-induced costs of negative externalities on society. The course equips students with concepts to understand and frame our predicament - and with tools that help them (as future controllers and managers) respond to the issues and opportunities at stake. (It is not fair, of course – but I am afraid it has fallen upon the shoulders of this generation to deliver the much-needed responses and solutions.)

Contenus

Drawing on a series of empirical accounting articles, scenarios and case studies developed at the Harvard Business School, you will learn how society, organizations and managers can mobilize accounting tools to make visible and manage complex, hard-to-measure risks.

As you work through a rich learning experience that blends lectures with case studies, class discussions and scenario planning, you will expand your capacity to connect accounting to risk management.

The curriculum focuses on three key areas:

1. Understanding the Onset of Disaster and Control Failures

2. Linking Accounting to our Hardest-to Manage Risks (Counting Carbon; Managing Risk in Financial Services)

3. Managing the Risks in Enterprises: from preventable to strategic and external risks

Références

This is a reading-intensive, reflective course, which introduces students to important managerial problems with reference to case studies and articles.

Please be prepared to invest 3-4 hours of preparation (bi-weekly) prior to each session.

Most readings will be posted on Moodle - only Harvard Business School cases (that are copyright) need to be purchased.

Pré-requis

This course places emphasis less on the technical, and more on the complex, "real-life" aspects of management and accounting. We enter realms in which quantification is difficult, unreliable, contested or outright impossible. In other words, we enter the realms of judgment - which we have to train and educate, with an attention to non-economic and other qualitative aspects of complex managerials dilemmas. Do not get frustrated over this - as a pre-requisite to the course, I need you to be intellectually curious, and open-minded.

Evaluation

1ère tentative

Examen:
Ecrit 2h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée avec restrictions
Evaluation:

Final exam: 70%. Assignments and class participation: 30%.

Rattrapage

Examen:
Ecrit 2h00 heures
Documentation:
Autorisée avec restrictions
Calculatrice:
Autorisée avec restrictions
Evaluation:

Examen final écrit (100%)



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