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Educational guide | |||||||||||||||||||||||||||||||||||||||
IDENTIFYING DATA | 2024_25 | |||||||||||||||||||||||||||||||||||||||
Subject | ACCOUNTING, GOVERNANCE AND VALUE CREATION | Code | 01726023 | |||||||||||||||||||||||||||||||||||||
Study programme |
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Descriptors | Credit. | Type | Year | Period | ||||||||||||||||||||||||||||||||||||
6 | Optional | First | Second |
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Language | ||||||||||||||||||||||||||||||||||||||||
Prerequisites | ||||||||||||||||||||||||||||||||||||||||
Department | DIREC.Y ECONOMIA DE LA EMPRESA |
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Coordinador |
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lcabg@unileon.es ngona@unileon.es |
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Lecturers |
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Web | http:// | |||||||||||||||||||||||||||||||||||||||
General description | ||||||||||||||||||||||||||||||||||||||||
Tribunales de Revisión |
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Competencies |
Type A | Code | Competences Specific |
A18010 | ||
A18011 | ||
A18032 | ||
A18037 | ||
Type B | Code | Competences Transversal |
Type C | Code | Competences Nuclear |
C1 | ||
C5 |
Learning aims |
Competences | |||
Knowledge of national and international regulations on accounting and auditing and their economic consequences. | A18010 |
C1 |
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Analyze the role of internal and external accounting information systems and their connection with company governance, value creation and capital markets. | A18011 A18032 |
C1 |
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Know how to carry out competitive scientific research in accounting and adequately plan the tasks to be carried out. | A18037 |
C5 |
Contents |
Topic | Sub-topic |
• Accounting regulation and its economic consequences. • The disclosure of accounting information, external and internal, and its economic consequences. • Determinants of accounting discretion and governance mechanisms. • Governance mechanisms and their impact on accounting results. • Usefulness of auditing accounts and governance mechanisms. • Usefulness of the company's tax information. |
Planning |
Methodologies :: Tests | |||||||||
Class hours | Hours outside the classroom | Total hours | |||||||
Presentations / expositions | 10 | 15 | 25 | ||||||
Seminars | 6 | 0 | 6 | ||||||
Personal tuition | 8 | 2 | 10 | ||||||
Assignments | 0 | 33 | 33 | ||||||
Lecture | 34 | 40 | 74 | ||||||
Objective short-answer tests | 2 | 0 | 2 | ||||||
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Description | |
Presentations / expositions | Students will carry out presentations in the classroom based on the work previously requested by the teachers. |
Seminars | Participation in seminars recommended by the teachers and linked to the subject. |
Personal tuition | Any doubts the student may have will be resolved based on the teachers' explanations or the development of the subject in general. |
Assignments | Works where the content seen in the master sessions will be applied. |
Lecture | For each topic, the teachers will present and explain the main objectives of the topic, relying on real case examples as far as possible. At all times, we will try to encourage the active participation of the student derived from both possible doubts or comments that may arise and questions that the teachers may ask with the aim of enriching the presentation. |
Personalized attention |
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Assessment |
Description | Qualification | ||
Presentations / expositions | The student's participation in the different sessions and the completion and presentation of critical works. | 50% | |
Objective short-answer tests | A final written exam will be carried out that will try to evaluate the understanding of the subject taught in each of the sections of the program and on which the face-to-face classes will focus. | 50% | |
Other comments and second call | |||
In the second convocation, the parts not previously passed must be recovered. |
Sources of information |
Access to Recommended Bibliography in the Catalog ULE |
Basic | |
Azofra P.V. y Prieto M.B. (1996): La teoría positiva de la contabilidad en los sistemas de información contable internos. ICAC. Ministerio de Economía y Hacienda. Belkaoui, A. (1999): Accounting theory. London: Academic Press. Brickley, J., Smith, C. y Zimmerman, J.L. (2020): Organizational architecture: A managerial economics approach. Boston: Irwin/McGraw-Hill. Cañibano, L. (1997): Teoría actual de la contabilidad. Madrid: ICAC. Douma, S. y Schreuder, H. (2009): Enfoques económicos para el análisis de las organizaciones. España: Pearson Educación. Watts, R.L. y Zimmerman, J.L. (1986): Positive accounting theory. London: Prentice-Hall International Editions. Zimmerman, J.L. (2020): Accounting for decision making and control. Boston: Irwin. |
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Complementary | |
The electronic journals available in the databases of the participating universities will be used. The student can also consult the information collected by the following organizations on their websites: - Instituto de Contabilidad y Auditoría de Cuentas (ICAC) www.icac.meh.es - International Accounting Standards Board (IASB) www.iasb.org - Asociación Española de Contabilidad y Administración de Empresas (AECA) www.aeca.es - Comisión Nacional del Mercado de Valores (CNMV) www.cnmv.es - Unión Europea (UE) www.ec.europa.eu/internal_market/accounting |
Recommendations |
Other comments | |
Its optional nature allows its choice to be recommended to those students who have a preference for financial economic analysis based on financial statements and other analytical reports related to business management. Training in Accounting and database management. Fluency in English and some other languages of the European Union. Note: Both the programming, the teaching methodology, and the evaluation and grading systems may undergo modifications of which the students will be notified sufficiently in advance, through the usual means. Additionally, the evaluation and grading systems may be subject to exceptional situations that will be appropriately assessed by the teachers. |