MOØ235 Auditing, accounting and business

Contents and structure

The course will address the following issues:

• The economic and technological factors driving the digital revolution and how digital changes transform the business landscape;
• The clash between existing business models and new digitally enhanced business models;
• Central concepts in the context of digital businesses: crowdfunding, crowdsourcing, access/sharing economy, gamification, online communities, new business technologies (IoT, 3D printing), professional blogging;
• Specific characteristics of digital business models and sources of competitive advantage in the digital economy;
• Current and potential future developments in the digital arena and suggestions on digital business models in the economy;
• The opportunities and challenges for international and Norwegian companies in taking part in the digital competition;
• Ethical issues of the digital economy and organizations¿ use of data.

Learning Outcome

On completion of the course, the student will have advanced knowledge about:

• the nature and specifics of digital economy and digitally enhanced business models
• central concepts in the context of digital businesses
• current and potential future developments in the digital economy
• ethical issues of the digital economy and organizations¿ use of data

On completion of the course the student will be able to:

• use theories from the course and apply them in analysis of empirical cases
• understand and apply relevant digital strategies and concepts in practice
• analyze opportunities and challenges for companies taking part in the digital competition

On completion of the course the student can:

• participate in developing business models in companies taking part in the digital competition
• take strategic and knowledge based decisions regarding digital business strategies
• contribute to new thinking and innovation processes in companies facing digitalization challenges

Recommended previous knowledge

Completion of first and second semesters. Basic understanding of business strategy.

Teaching methods

Teaching and learning methods will be a mixture of traditional lecturing, student presentations, class discussions, project work, and supervision on a term paper project. The course will consist of lectures and seminars. On the seminars, the students will make presentations of business cases, participate in discussions and present their course projects. During the semester, students will work on the project that should include theory from the course and analysis of an empirical case. The project will result in a term paper.

Compulsory learning activities

1 student presentation during the seminar.

Mandatory assignments are valid the examination semester and 3 following semesters.

Assessment

Exam in two parts:

1. Individual written exam, 3 hours (40% of the final assessment).
2. Written assignment (term paper) by group of 2-3 students (60% of the final assessment). The deadline for submitting the assignment will be announced at Itslearning.

 

Grading scale is A-F where F is fail.

Both parts must be passed in order to obtain a passing grade in the course.

Examination support material

None

More about examination support material