MOØ235 Auditing, accounting and business

Contents and structure

This course will consist of two parts. In the first part (business), 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.

The other part of the course focuses on the accounting and auditing professions. This part (professions) deals with accounting and auditing professions and current topics related to these professions such as the role of these professions in society, technologies, financial and sustainability reporting and assurance on such reports.

Learning Outcome

Knowledge

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

• Business: the nature and specifics of digital economy and digitally enhanced business models
• Business: digital concepts in the context of businesses
• Business: current and potential future developments in the digital economy
• Business: ethical issues of the digital economy and organizations' use of data
• Professions: Core concepts within accounting and auditing as well as the role of accounting and auditing in businesses and society
• Professions: Key technologies affecting accounting and auditing, such as ERP systems and Blockchain
• Professions: Financial and sustainability / non-financial reporting as well as assurance of such reports and digital aspects of such reporting

Skills

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

• Business: use theories from the course and apply them in analysis of empirical cases
• Business: understand and apply relevant digital strategies and concepts in practice
• Business: analyze opportunities and challenges for companies taking part in the digital competition
• Professions: reflect critically and apply core concepts in the professions part of the course in auditing, accounting and business operations
• Professions: reflect critically and use the knowledge of technologies and reporting/assurance in businesses, and auditing and accounting professions

General competence

On completion of the course the student can:

• Business: participate in developing business models in companies taking part in the digital competition
• Business: take strategic and knowledge based decisions regarding digital business strategies
• Business: contribute to new thinking and innovation processes in companies and professions related to the topics of sustainability and digital economy
• Professions: Communicate the topics covered in the professions part with management, such as the CFO/CSO, accountants and auditors
• Professions: Contribute to strategic decisions in businesses and professions related to the topics covered in the professions part

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

Students are required to:

Attend two practical seminars (one seminar in each part of the course) and to prepare questions for the guest speakers on these seminars.

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

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