Educational guide
IDENTIFYING DATA 2024_25
Subject ACCOUNTING, GOVERNANCE AND VALUE CREATION Code 01726023
Study programme
1726 - M.U. INVESTIG.ADMON Y ECONOMÍA DE LA EMPRESA
Descriptors Credit. Type Year Period
6 Optional First Second
Language
Prerequisites
Department DIREC.Y ECONOMIA DE LA EMPRESA
Coordinador
CABEZA GARCÍA , LAURA
E-mail lcabg@unileon.es
ngona@unileon.es
Lecturers
CABEZA GARCÍA , LAURA
GONZÁLEZ ÁLVAREZ , NURIA
Web http://
General description
Tribunales de Revisión
Tribunal titular
Cargo Departamento Profesor
Presidente DIREC.Y ECONOMIA DE LA EMPRESA MIGUEL DAVILA , JOSE ANGEL
Secretario DIREC.Y ECONOMIA DE LA EMPRESA FERNANDEZ GAGO , ROBERTO
Vocal DIREC.Y ECONOMIA DE LA EMPRESA SANCHEZ GONZALEZ , GLORIA
Tribunal suplente
Cargo Departamento Profesor
Presidente DIREC.Y ECONOMIA DE LA EMPRESA MUÑOZ DOYAGUE , MARIA FELISA
Secretario DIREC.Y ECONOMIA DE LA EMPRESA HERRERA ENRIQUEZ , DANNY LILIANA
Vocal DIREC.Y ECONOMIA DE LA EMPRESA MARTINEZ CAMPILLO , ALMUDENA

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
Analyze the role of internal and external accounting information systems and their connection with company governance, value creation and capital markets. A18011
A18032
 C1
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
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
 
Personal tuition
Description
There will be individual virtual tutorials (if necessary) and traditional ones for any questions that students may have about the theoretical-practical content of the subject and which will be evaluated in the theoretical-practical tests, or in general about any question related to the subject.

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.
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.