Бакалавриат
2024/2025
Финансовый менеджмент
Статус:
Курс обязательный (Международная программа по экономике и финансам)
Направление:
38.03.01. Экономика
Кто читает:
Международный институт экономики и финансов
Где читается:
Международный институт экономики и финансов
Когда читается:
4-й курс, 1-4 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Язык:
английский
Кредиты:
10
Контактные часы:
112
Course Syllabus
Abstract
This course explores theories that have been used to shape external accounting and management accounting. We will look at theories that have been mobilized to theorise external accounting and management accounting in action or as found in practice. In addition, the course provides for more expansive and developed treatment of some areas, such as accounting for changing prices and current value systems. It also includes further appreciation of shifts in accounting principles and policies over time.
Learning Objectives
- Part 1 of this course aims to develop students’ ability to critically evaluate financial accounting theories and their impacts on recent development in accounting practices. Part 2 addresses issues in management accounting and organisational control, including: financial and other controls, organisational structures, performance measurement and incentive systems, budgetary control and public-sector and non-profit financial management within the organisational and human behavioural context.
Expected Learning Outcomes
- At the end of the course and having completed the Essential reading and activities, one should be able to: • critically assess the impact of positive and normative accounting theories and their applications in dealing with complex financial accounting issues such as alternative accounting conventions, conceptual framework and economic income approach. • discuss the demand and implications of financial information in capital market research
- At the end of the course and having completed the Essential reading and activities, one should be able to: • evaluate the applications of sociological and organisational approaches to the study of accounting • evaluate issues arising from management control in its organisational context • discuss various approaches to performance measurement and control in various types of organisations, and devise and evaluate indicators of performance
- At the end of the course and having completed the Essential reading and activities, one should be able to: • discuss contingency theory and its impacts on management control practices in organisations • discuss the ethical issues of using management control methods and its use in non-profit organisations.
Course Contents
- General Information
- Part I: Financial accounting
- 1: Introducing accounting theory
- 2: Economist’s interpretation of income measurement and capital measurement
- 3: Accounting for changing prices/values
- 4: Deprival value
- Intensive course (September)
- Academic Listening & Speaking
- Academic Reading & Writing
- Grammar & Vocabulary
- Intensive course (May - June)
- Introduction
- Ancient China
- Origins of Buddhism in India
- Monotheism
- Classical Greek Civilization
- Hellenism
- Early Christianities
- The emergence and spread of Islam
- Medieval Christian civilization, East and West
- Medieval Indian philosophy
- Buddhism and Confucianism in China
- Medieval Islamic civilization.
- The Renaissance, the Reformation, and the Scientific Revolution in 16th and 17th Century Europe
- Medieval-early modern Islamic politics: Caliphate and empire
- The Enlightenment
- Romanticism and the Counter-Enlightenment
- Political modernity in the Islamic world
- Political Ideologies in 19th Century Europe: Liberalism, Conservatism, Socialism, and Nationalism
- Modernity in Asia: China and Japan
- Modernity in Russia: between Asia and Europe
Interim Assessment
- 2024/2025 4th module0.14 * Exam + 0.5 * HSE final exam + 0.1 * Midterm Mock exam + 0.06 * Домашние задания + 0.2 * Домашние задания
Bibliography
Recommended Additional Bibliography
- Ataur Belal, & Stuart Cooper. (2018). Sustainability Accounting : Education, Regulation, Reporting and Stakeholders: Vol. First edition. Emerald Publishing Limited.
- Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives. Accounting, Organizations and Society, (2–3), 153. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.a.eee.aosoci.v8y1983i2.3p153.169
- Oncioiu, I., Cokins, G., Căpuşneanu, S., & Topor, D. I. (2019). Management Accounting Standards for Sustainable Business Practices. Business Science Reference.