Please note! Course description is confirmed for two academic years (1.8.2018-31.7.2020), which means that in general, e.g. Learning outcomes, assessment methods and key content stays unchanged. However, via course syllabus, it is possible to specify or change the course execution in each realization of the course, such as how the contact sessions are organized, assessment methods weighted or materials used.
The course offers perspectives for evaluating accounting practices: We build a framework for assessing accounting's potential, as well as its limitations and problems, in the increasing quantification of organizational life.
Schedule: 12.09.2018 - 25.10.2018
Teacher in charge (valid 01.08.2020-31.07.2022): Terhi Chakhovich, Juhani Vaivio
Teacher in charge (applies in this implementation): Terhi Chakhovich, Juhani Vaivio
Contact information for the course (applies in this implementation):
CEFR level (applies in this implementation):
Language of instruction and studies (valid 01.08.2020-31.07.2022):
Teaching language: English
Languages of study attainment: English
CONTENT, ASSESSMENT AND WORKLOAD
The objective of the course is to shed light on how contemporary accounting practices, and accounting's remarkable ability to translate qualities into quantities, are linked with wider societal and institutional considerations. In order to fully understand accounting's origins, its power and its workings in the rationalistic organizations of our time, we have to look beyond an organization's or a business firm's boundaries into the much broader context of improvement agendas, social discourses and institutional arrangements where accounting is embedded.
Assessment Methods and Criteria
1. Interactive lectures and participation in classroom discussions & assignments (50%).
2. Exam, based on indicated readings material (50%).
A passed exam is necessary for obtaining a final grade from the course.
- Classroom contact hours 18 h
- Class preparation 80 h
- Exam preparation 59 h
- Exam 3 h
Indicated reading material.
Recommended: 22E00100 Financial Statement Analysis, 22E10000 Strategic Management Accounting