Credits: 6

Schedule: 16.04.2020 - 28.05.2020

Teacher in charge (valid 01.08.2018-31.07.2020): 

Assistant professors Emma-Riikka Myllymäki and Vikash Sinha

Teaching Period (valid 01.08.2018-31.07.2020): 

2019-2020: V (Spring 2020) Otaniemi Campus

Learning Outcomes (valid 01.08.2018-31.07.2020): 

After completing the course,
- Students will have knowledge of risk management in organizations, including risk identification, risk analysis, and risk response.
- Students will be familiar with the process-oriented and accounting focused perspective on risk management.
- Students will be able to analyze and question the covered theoretical/empirical perspectives.
- Students will be able to apply their conceptual understanding to the empirical and practical problems in contemporary organizations.

Content (valid 01.08.2018-31.07.2020): 

- Risk analysis: objectives, identification, risk assessment, risk response
- Risk management frameworks and regulations (e.g., COSO)
- Risk Management and other management accounting systems such as performance management, budgeting and planning
- Risk management, corporate governance, and reporting quality
- Reporting and governance roles and approaches
- Auditing and risk management

Assessment Methods and Criteria (valid 01.08.2018-31.07.2020): 

- Exam (40 points; 40 %)

- Exercises (60 points, 60 %)

To pass the course, student must obtain:

  1. a) at least 20 points from the exam, and
  2. b) at least 50 points from the whole course (exam + exercises).

Workload (valid 01.08.2018-31.07.2020): 

- Participation in lectures and in-class exercises, 24 h

- Self-directed studying incl. preparation for the lectures, exercises, and exam, 132h

- Exam, 4 h

Study Material (valid 01.08.2018-31.07.2020): 

Readings announced at the beginning of the course.

Prerequisites (valid 01.08.2018-31.07.2020): 

Introduction to Accounting (22A00110)

Grading Scale (valid 01.08.2018-31.07.2020): 

0-5

Registration for Courses (valid 01.08.2018-31.07.2020): 

Via WebOodi. See the registration time in WebOodi.

Description

Registration and further information