ECTS : 3
Lecturer in charge : Celine BAUD (https://dauphine.psl.eu/recherche/cvtheque/baud-celine)
Language of instruction : French
Teaching hours : 18
Course content:
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.
It does not require any prior knowledge of accounting or management control but requires an interest in research and theoretical thinking as student will be asked to read, comment, debate and write research-based materials.
Skills to be acquired:
- General knowledge of accounting and auditing: principles, issues and practices.
- Research methods
- Critical thinking
Mandatory prerequisites
The course does not require any prior knowledge of accounting or management control but requires an interest in research and theoretical thinking as student will be asked to read, comment, debate and write research-based materials.
Recommended prerequisites
The course does not require any prior knowledge of accounting or management control but requires an interest in research and theoretical thinking as student will be asked to read, comment, debate and write research-based materials.
Assessment:
Continuous assessment: Active participation in class discussions (30%)
Final assessment: Research proposal (70%)
Weighting : 1.00