Kursen ger insikter i bokföring och uppgörande av bokslut i mindre företag.

This course covers the necessary research avenues to understand financial accounting in a digital age. It introduces and combines key-concepts and related technologies such as Blockchains, Cloud Computing, SaaS and Data Analytics for the accounting profession from a non-technical perspective.

Based on real-world examples and applications of these concepts, for example in Governance 3.0, Decision Support Systems, Non-Financial Reporting, Risk Assessment, Cyber-Crime Prevention, and Fin-Techs - we will look at the nucleus of the forthcoming changes for vocational fields such as Auditing and Reporting.

For this, will use the Harvard Case-Study method and inverted-classroom principles together with short recorded video inputs of experts from academia and practice, as well as top-current insights on the digital opportunities and threats amongst from the Big Four auditing and advisory companies for discussions.

Revisionsprocessen och dess beståndsdelar såsom planering, genomförande och rapportering presenteras. Reglering av revision, god revisionssed samt revisionsbegrepp och -principer förklaras. Risker och problem och den innebörd dessa har för revisorns ansvar gås igenom. Även andra s.k. bestyrkande uppdrag (assurance services) presenteras. De studerande lär sig även de etiska principer som en revisor bör följa.

The aim of this course is to provide students with a thorough understanding of both long-established and newly emerging techniques for management accounting. The focus will be on issues concerning decision making, budgeting, divisional performance measurement,  and the balanced scorecard.