International Man. Accounting & Control

Faculteit Economie en Bedrijfskunde
Jaar 2017/18
Vakcode EBM662A05
Vaknaam International Man. Accounting & Control
Niveau(s) master
Voertaal Engels
Periode semester I a
ECTS 5
Rooster rooster

Uitgebreide vaknaam International Management Accounting & Control
Leerdoelen Upon completion of the course the student is able to:
1. Identify and describe the most relevant accounting and control concepts and techniques for international and devolved organizations.
2. Investigate the ethical, social and institutional aspects of international accountability.
3. Formulate a methodologically sound critique of scientific papers in this field of research.
4. Critically assess the various accounting and control concepts for international and devolved organizations.
5. Propose improvements to existing accounting and control practices of international organizations.
6. Effectively communicate these proposed improvements in written form.
Omschrijving The course focuses primarily on the specific requirements of multinational organisations with regards to their external and internal information provision and control. The course will consist of two parts. The first part will critically assess a number of core accounting topics, which are particularly relevant for global and devolved organizations. The second part will address the management control of multinational and international organizations.
The first part of the course will address topics including:
•Ethical legislation: Sarbanes Oxley
•Global innovations in accounting: Corporate social responsibility
•The ethics of International Transfer Pricing
The second part will be specifically geared towards such topics as:
•Control of divisionalised and devolved organizations.
•National culture and implications for management accounting and control.
•Management control of international forms of organizing.
Uren per week 3
Onderwijsvorm hoor- en werkcolleges, zelfstudie
(Interactive lectures and tutorials)
Toetsvorm opdracht(en), schriftelijk tentamen
(The tutorials will be 'research clinics' which emphasise research methodologies and help students write their papers for the course.)
Vaksoort master
Coördinator dr. M.P. van der Steen
Docent(en) N.J.B. Mangin ,dr. M.P. van der Steen
Verplichte literatuur
Titel Auteur ISBN Prijs
Reader with selected articles and cases
Entreevoorwaarden Admission to MSc IFM
Bachelor degree and bachelor level proficiency in the area of management accounting and control.
Opmerkingen Management Accounting & Control or equivalent are recommended priors. Given that the group process benefits from attendance and participation by all, the lectures and research clinics are compulsory.
Contact: m.p.van.der.steen@rug.nl, phone. +31 50 363 3993
Secretary: Jessica Bakker, phone: +31 (0)50 363 3535, e-mail: i.j.bakker@rug.nl.
Opgenomen in
Opleiding Jaar Periode Type
DD MSc IFM - Fudan University, Shanghai (2-jarig)  (basisprogramma voor studenten van FEB) 1 semester I a verplicht
DD MSc IFM – UU, Uppsala (1,5 year)  (basisprogramma voor studenten van FEB) 1 semester I a verplicht
MSc International Financial Management/IFM  (basisprogramma MSc IFM) 1 semester I a verplicht