Advanced Corporate Governance and Organizational Control 15 Credits

Course Contents

The aim of the course is to enable students to develop specialized theoretical and practical knowledge of external and internal control structures of organizations. The internal control structures are represented by management accounting and control while external control structures are represented by corporate governance. The course further aims to enable students to develop an understanding of contemporary issues in accounting and control research.
The course combines a variety of theories and perspectives to enable an understanding of the external and internal control systems, mechanisms, and practices. The course is subdivided into three blocks those being Management Accounting and Control, Corporate Governance and Contemporary Issues in Accounting and Control Research.

Block 1 - Management accounting and control – focuses on the internal control issues and is concerned with the provision of information to help organizational actors make decisions, evaluate performance, and improve organizational efficiency and effectiveness. With the purpose to give students opportunities to develop their knowledge in assessing financial and non-financial information the block deals with planning and budget practices, costing practices, performance measurements and risk management in relation to other control arrangements. It also helps students to identify and respond to dilemmas that decision makers in organizations may face.
Block 2 – Corporate Governance – highlights both external and internal aspects and elaborates on the understanding of corporate governance based on mechanisms and practices. These corporate governance mechanisms include among other things ownership, board of directors, auditors, financial markets, and corporate law. The course further elaborates on the role of regulation and comparative aspects of corporate governance, both in theory and in practice. Finally, the course also sets up a structure where the students will practice their skills in presentation technique in an audience relevant manneor.
Block 3 – Contemporary Issues in Accounting and Control Research – will focus on the empirically and theoretically relevant topics in the field of accounting and control that include but are not limited to phenomenon such as organizational renewal, ownership, and entrepreneurship. The course further aims to equip the students with relevant knowledge in the field of accounting and control in preparation for writing their master thesis. The block provides a flexible content, contingent on the ongoing, and for the course content relevant, research projects within the accounting group at JIBS.

Connection to Research and Practice

This is a theoretically as well as practically oriented course in corporate governance and organizational control connecting to the JIBS focus areas ownership and renewal. The theory is being exemplified through its application on the real-life cases. The course, and its different blocks, also exemplifies the interaction between theory and practice by the means of state-of-the-art empirical research in the field.

This is a theoretically as well as practically oriented course in corporate governance and organizational control connecting to the JIBS focus areas ownership and renewal. The theory is being exemplified through its application on the real-life cases. The course, and its different blocks, also exemplifies the interaction between theory and practice by the means of state-of-the-art empirical research in the field.

Prerequisites

Bachelor’s degree in Business Administration (i.e. the equivalent of 180 ECTS credits at an accredited university).

Level of Education: Master
Course code/Ladok code: JAGR21
The course is conducted at: Jönköping International Business School Last modified 2021-10-14 08:01:18