MOØ235 Auditing, accounting and business

Contents and structure

This course will consist of two parts. In the first part, the course will focus on how digital technologies influence businesses and reshape the way they operate, among other things we will address digital business models and leadership. The second part we will explore how digital technologies influence professions and change work practices. The world is becoming digital, and the digital revolution is rapidly transforming the fundamental nature of many companies in a wide range of industries and professions. Therefore, it is crucial to understand how technologies such as Internet, sharing economy, social networks, ERP system, Blockchain, Big Data, and mobile communications can create value for businesses and professions in the digital society. The aim of this course is to introduce students to the ongoing digital transformation in businesses and professions.

Specifically the course will address the following issues:

• The economic and technological factors driving the digital revolution and how digital changes transform businesses and professions.
• The clash between existing business models and new digitally enhanced business models.
• Central technologies and concepts in the context of digital businesses and professions;
• Specific characteristics of digital business models and sources of competitive advantage in the digital 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

Knowledge

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

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

Skills

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

General competence

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 and professions facing digitalization challenges

Entry requirements

None

Recommended previous knowledge

Basic understanding of business strategy.

Teaching methods

Teaching and learning methods will be a mixture of traditional lecturing, class discussions, case analysis and practical seminars (company presentations). 

The teaching method of the subject will depend on the number of students enrolled in the class.

Compulsory learning activities

Attendance of two practical seminars (with focus on digitalization of businesses and professions) and preparing questions for the guest speakers.

Assessment

Exam in two parts:

1. Individual written exam, 4 hours (60% of the final assessment).
2. Written assignment (case analysis) by group of 3 students (40% of the final assessment).

 

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