ECTS : 3
Description du contenu de l'enseignement :
The course aims to provide students with an understanding of the role played by accounting, accountants and auditors in our economic system.
It provides:
- an introduction to accounting and auditing: principles, issues and practices.
- and an introduction to research perspectives and controversies in the accounting and auditing fields.
Compétence à acquérir :
- General knowledge of accounting and auditing: principles, issues and practices.
- Research methods
- Critical thinking
Mode de contrôle des connaissances :
Continuous assessment: Active participation in class discussions (30%)
Final assessment: Research proposal (70%)