Master's Degree in Accounting and Auditing

Objectives

1.    To discover the scope of HR activities in an international context.
2.    To develop awareness on cultural differences and the impact on HR policies.
3.    To learn how to analyse problems and design HR policies in a collaborative way.

Skills to be acquired

• Using cultural differences theory to analyse contexts.
• Taking into account cultural differences in day to day actions
• Using collaborative practices to analyze problems and design solutions.

Program

1 . History of internationalisation :
– from Fordism to the network company
– forms of internationalisation : ethnocentric, geocentric, polycentric and impact on HR organisations and policies
Teaching method : lecture and review of international employee interviews.
2. Culture :
– definition of a culture, stereotypes, values.
– introduction to cultural differences theories (Hofstede, Hall, Trompenaars…)
– HR policies and cultural adaptation.
Teaching methods : perception exercices, build upon students own experiences, research articles readings.
3. Designing HR processes and policies in an international context :
– problem analysis exercice with co development tool
– group work to work out HR program or solutions to specific issues such as recruiting, managing interpersonal conflict, organizing work across boundaries, developping new subsidiaries abroad, …

Teaching methods
Experiment the collaborative practice of co development, research article to read and analyze. Feedback on students proposals

Assessment method

Continuous assessment – group project & oral presentation

Skills to be acquired

• Gaining competencies to reflect companies´ international business activities critically
• Gaining decision-making-oriented competency (e.g., self-management)
• Ability to evaluate complex, innovative situations as they are typical of companies´ international business activities

Program

• Qualitative and quantitative trends in the international business environrnent
• Modes of foreign market entry
• Theoretical approaches for the explanation of different modes of foreign market entry
• Strategies of international companies
• Organization of international companies I: Archetypes of macro structures
• Organization of International companies Il: Empirical studies referring to strategy and structure of international companies

Teaching methods

Participants are expected contribute to the class through their comments, questions, and examples from their experience. Some readings may be assigned to supplement the in-class material. More specifically, the course will use the following teaching methods:

• Lectures
• Discussions of readings
• In-class exercises and simulations

Bibliography

• International Business: Strategy, Management, and the New Realities (4^th Edition 2017) by Tamer Cavusgil, Gary Knight, John Riesenberger, Upper Saddle River 2017.
• International Business: Environments and Operations (13^th Edition 20111) by John Daniels, Lee Radebaugh, Daniel Sullivan
• International Business: Competing in the Global Marketplace (11^th Edition 2017) by Charles Hill
• International Dimensions of Organizational Behavior (5^th Edition 2008) by Nancy J. Adler

Prérequisites

No specific prérequisites

Assessment method

Written exam

Objectives

Businesses are under constant pressure and face a rapid change in their competitive environment. Successful performance in such an environment requires an increased understanding of the company’s strategy. Those who do not meet this challenge are quickly sanctioned by the market.

Skills to be acquired 

This course is intended for students with first skills outside management or with a generalist profile. the purpose of the course is to acquire a transversal decision-making autonomy, a systemic methodology of analysis, an aptitude to the structuring of due diligence.

Program

Introduction: mastering key concepts of strategy.

• Analysis of the global environment (pivot variables)
• Analysis of the competitive environment ;
• Analysis of the decision environment

Chap 1. The systemic diagnosis of the organization, a renovated approach
The main strategic levers faced with ecological and digitalization constraints
Strategic interactions and the impact on diagnosis and diagnosis documents

Chap 2. Structure of management levers

• Analysis of the strategic capacity and projection of the strategic potential of the organization
• Levers of competitiveness, margin policy, relational policy

Bibliography

Exploring strategy, Johnson, G., Whittington, R., Scholes, K., 12 ed. (2019), Pearson Education

How smart connected produces are transforming companies, M. Porter , HBR (2015)

Digital business strategy: Toward a next generation of insights”, Barhdwaj A. (2013), MIS Quarterly

Assessment method

Personal project

Objectives

Acquire the mindset of an innovative project manager, by applying the tools/methods of problem exploration to the search for solutions, including concrete test phases.

Skills to be acquired

• An introduction to design thinking (identifying a problem, qualifying it and reformulating it).
• Learn about innovative project management and apply it to your own case: design applied to your life project (professional and personal).
• Navigate uncertainty in a pragmatic and structured way.
• Delivering results early, continuously and in a measured way vs. planning and producing only at the end (management vs. management vs. innovation).
• Knowing how to (re)qualify a problem to deal with it as accurately as possible.
• Using collective intelligence (team discussions and brainstorming).
• Mastering innovation tools such as mindmapping

Program

• Session1: introductory session – innovation, design thinking, team dynamics and motivational levers.
• Session2: rethinking your perception of a problem, in design mode; the fundamentals of project management and what we are not taught; Tool #1: your personal dashboard; Tool #2: understanding and identifying ‘flow’ in your activities.
• Session 3: Building your compass to guide your action (Tool #4); Tool #5: Co-development, to solve problems as a team.
• Session 4: Tool #6: Generating ideas through mindmapping.
• Session 5: Tool #7: building and comparing project trajectories (the 3 odysseys).
• Session 6: how to reformulate a problem.
• Session 7: mastering team brainstorming; Tool #8: analysing and integrating failure into your project.
• Session 8: the art of prototyping.

Each session is interspersed with phases of experimentation and personal work.

Bibliography

The Lean startup, Eric Ries
Design Sprint, Jake Knapp
The Art of Innovation, Tom Kelley
Thinking Fast and Slow, Daniel Kahneman
Discovery Discipline, Rémi Guyot

Prerequisites

No pre-requisites.

Assessment method

A written essay by each student, assessing their individual exploration (my initial project situation / what I discovered and what I want to change / how I effectively reformulate my issue / what my potential solutions are and how to test them / my conclusions and what to do next).

Objectives

This module aims to provide students with a fundamental understanding of accounting concepts, principles, and techniques used in preparing and analyzing financial statements. The course emphasizes the recording, summarizing, and reporting of financial transactions to enable users to make informed business decisions. Through a combination of theoretical knowledge and practical applications, students will develop the skills necessary to interpret financial data and communicate effectively in a business context.

Skills to be acquired

Throughout the course, students will develop the following skills:

• Accounting knowledge: Gain a solid foundation in accounting principles, concepts, and terminology.
• Technical proficiency: Acquire the skills to record transactions, prepare financial statements, and perform basic financial analysis.
• Analytical thinking: Develop the ability to analyze financial data and interpret the results for decision-making purposes.
• Problem-solving: Apply accounting principles to solve practical accounting problems and discrepancies.
• Communication: Enhance written and verbal communication skills to effectively convey financial information to stakeholders.

Program

1. Introduction to Financial Accounting
   • Definition and scope of financial accounting
   • Role of financial accounting in business decision-making
   • Users and stakeholders of financial information

2. Main Financial Statements
   • Balance Sheet
   • Income Statement
   • Cash Flow Statement

Assessment method

Written exam

Objectives

The aim of the course is to initiate students:

• To read and analyse different financial statements of companies
• To detect companies’ financial problems
• To find solutions to those problems

Skills to be acquired

The students will be able to:

• Read companies’ financial statements: balance sheet, income statement…
• Understand the main concepts used in financial analysis: profitability, earnings and margins, self-financing, investments, working capital, expenses, liabilities, assets…
• Learn about different sources of funding
• Evaluate the financial stringency of companies

Program

Chapter 1 : Financial statements: a reminder (balance sheet, income statement)

Chapter 2 : Financial equilibrium analysis (financial equilibrium indicators, ratio analysis)

Chapter 3 : Performance analysis (earnings and margins analysis, income statement ratio analysis, from net income to self-financing)

Assessment method

Written exam: 1h30

Prerequisites

Basic knowledge in general and financial accounting

Objectives

This course offers an understanding of fundamental principles of Corporate Finance and more specifically of financial decisions. The main goal is to help students to understand how firms meet their financial objectives using financial-decision making in business.

Skills to be acquired

By the end of this course, students should be able to:

• Understand the main objectives of Corporate Finance
• Understand the investment decisions
• Understand the different options for long-term financing
• Determine the optimal capital structure

1 – Introduction to Corporate Finance

2 – Valuation and Capital budgeting

3 – Financing decisions

Bibliography

Vernimmen, Quiry et Ceddaha.: Corporate finance, theory and practice, 2024

Prerequisites

Accounting knowledge (balance sheet, income statement, cash flow statement)

Assessment method

Written exam

Objectives

This module develops an understanding of issues related to the elements of costs and budgets. It develops abilities to prepare, analyze and interpret accounting information on cost elements in various cost systems. It also introduces budgeting techniques: planning, budgeting, forecasting and analysis. The cost and budgeting techniques employed to assist managers in their decision-making and to evaluate performance. 

Skills to be acquired

Costing definitions to orient decision making

Be able to identify and apply the appropriate costing technique to a range of situations

Understand and implement the cost and pricing structure of the organization and its products/services.

Programme

An introduction to management Control

1. Basic concepts of cost accounting
2. Cost-volume-profit (CVP) models
3. Activity Based Costing (ABC)
4. Introduction to budget

Assessment method

Final exam.

Prerequisites

No

A full week designed to accompany our students in the construction of their professional project, prepare them for their professional life and gain knowledge of the French labor market and specific recruitment habits with:

• conferences
• professional workshops
• meetings with recruiters from different professional activity sectors
• seminars with graduates from our Masters taught in English

More particularly, workshops and conferences on ‘Professional Project’, ‘Brand Image’, ‘Non-Verbal Communication and Stress Management’, ‘How French companies Recruit their Employees’, ‘1^st Job Objective’, etc. are organized specifically for our international students.

No assessment.

Objectives

This course aims to present the main concepts and levers that a marketing executive may activate to embody the positioning and stimulate the sales of a product/service (mainly on short-termed perspective).

Skills to be acquired 

Be able to analyze basic marketing strategy (STP approach), identify and understand the marketing policy.

Prerequisites

None. However having an academic background in Marketing and Business Administration in general may be helpful to follow this module.

Program

Chapter 1 : the marketing strategy

1. Implementing the marketing strategy : decision support tools
2. The strategic marketing approach: segmentation targeting, positioning

Chapter 2: Product policy and portfolio management

1. Product policy
2. Product packaging and design
3. Portfolio management
4. Relevance of branding

Chapter 3: product retailing policy

1. Definition and modalities
2. Point-of-sale marketing

Chapter 4: Product pricing policy

1. Pricing definition and influencing factors
2. The notion of price elasticity
3. The pricing strategies

Chapter 5: Product promotion policy

1. The definition and forms of promotion
2. The objectives of promotion
3. Designing the promotion strategy (communication campaign)

Bibliographie

Kotler, P., Keller, K. L., Armstrong, G., Armstrong, G., & Keller, K. (2016). Marketing Management, 15th global edition. England: Pearson Educationn Limited.

Assessment method

Continuous assessment (quiz) + group marketing project + final exam

Objectives

The aim of the course is to make students knowledgeable about the main characteristics of global logistics networks’ design and control.

Skills to be acquired 

The students will be able to (help) drive associated decision processes in actual industrial, distribution or service provision contexts.

Program

Supply chain design:

• Role of the production/operations function and a supply chain in an organization
• Production/operations management (POM) and supply chain management (SCM)
• Major factors of production system and production management

Supply chain control:

• Inventory management
• Production planning and control
• Logistics decision models in SCM

Bibliography

• Bozarth, C.C. and Handfield, R.B., (2008). Introduction to Operations and Supply Chain Management, 2nd ed., Pearson International Edition.
• Russel, S.R. (2008). Operations and supply chain management, 6th International student edition Ed. , Published by John Wiley & Sons
• Taylor, D. (2001). Manufacturing operations & supply chain management: lean approach, Int. Thomson Business Press

Prerequisites

Basic mathematical and business management background

Assessment method

In-class evaluation

Objectives

The aim of the course is to learn and use the different ways to collect and analyse data.

Skills to be acquired

The students will be able to collect and analyze qualitative and quantitative data.

Program

1.      Observation, ethnographic technics including participating

2.      Semi-directive interviews

3.      Quantitative survey.

Bibliography

Denzin and Lincoln (1994) Handbook of qualitative research, Sage

Valéau & Gardody (2016) La communication du journal de bord

Prerequisites

No

Assessment method

Continuous assessment

Objectives

Introduce students to the fundamental concepts of CSR, Corporate Governance and ESG. Situate the discussion of corporate ethics in the current scenario and its main implications in the business environment.

Skills to be acquired

Students learn to base their decisions on ethical codes, adopt social responsibility policies and consolidate the company’s commitment to a sustainable business vision.

Program

I-Ethical business, theoretical frame and ethical foundations.
II-CSR, Governance and sustainable business.
III-Best Practices in CSR.
IV-Intangibles and the creation of value.
V- Fundamental concepts and international guidelines.
VI- How to implement an CSR program, building projects in CSR.

Assessment method

Oral presentation

Objectives

The aim of the course is to master the global strategy of a company.

Skills to be acquired 

The students will be able to make decisions in order to optimize a company activities (market share, production, profitability…).

Program

Simulation game

Bibliography

Management books

Prerequisites

No

Assessment method

Simulation game with results evaluation

Objectives

This module develops an understanding of issues related to the elements of Data Analysis. It will take you through the fundamentals of the data preparation and will help you understand and explore fundamental methods, frameworks and techniques of business analytics. 

Skills to be acquired

Be able to collect, prepare, transform, and analyze data in a business environment.

Be able to assist the finance team to prepare financial data analysis and process.

Program

1. Overview of Power Query (Query Editor User Interface, the Ribbon (Home, Transform, Add Column, View Tabs)
2. Collecting Data
3. Transforming Data (first steps in M Language)
4. Analyze Data
5. Overview of automation possibilities in Microsoft environment with Power Automate

Assessment method

Continuous Assessment

Prerequisites

No

Objectives 

The course “Architecture of Information Systems and Accounting” aims to acquaint students with the fundamental principles of information systems (IS), emphasizing their role, management, and security in an accounting context. Students will explore how IS can be strategically aligned with business objectives and will learn tools and techniques for managing IS projects.

The curriculum also covers essential aspects such as IS architecture, data management, and information systems security. 

Skills to be acquired

Understand the fundamental concepts and the vocabulary associated with information systems.

Program

Introduction to Information Systems

•  Definitions and key concepts
•  The roles of information systems in business
• Types of information management systems

Strategic Alignment of IS

•    Business strategies and alignment with IS

IS Project Management

• Phases of the IS project life cycle
• Tools and techniques for IS project management

IS Architecture

Databases and Information Management

• Key concepts in data management
• Tools and techniques for data management

IS Security

•   Threats and risks to IS security
•  Tools and techniques for managing IS security

IS Performance Management

Assessment method

Written exam

Prerequisites

No

Objectives

This module develops an understanding of the business intelligence workflow from end-to-end. It develops abilities to build the first reports and understand the fundamentals of Power BI. It is focused on introducing users to the fundamentals of Power BI and DAX.

It also introduces Data architecture techniques such as the relational models. 

Skills to be acquired

Be able to navigate into Power BI and create impacting reports based on data.

Learn the Power BI Basic, as you progress through the course, you’ll have access to hands-on exercises that can hone your skills.

Program

1. Getting Started with Power BI
2. Quick refresh on transforming Data
3. Create DAX expressions to enhance 4 the power bi data mode
4. Visualizing Data
5. Collaborate using the Power BI Service

Assessment method

Continuous assessment

Prerequisites

No

Objectives 

This module develops an understanding of issues related to the elements of advanced costs, pricing and reporting. It also introduces target costing, relevant costs, balanced scorecard and global performance. The course provides insights into the internal and external factors influencing the organization’s costs and thus the competitiveness of its products/services. The course gives an overview of performance measurement systems. It aims to answer this question: How managers use control systems and performance measurement to drive new strategies? 

Skills to be acquired

• Costing and pricing measures to orient decision making
• Be able to measure the achievement of the objectives and targets, and report related performance indicators
• Be able to identify the source of the performance
• Be able to assist line management to prepare financial projections within defined parameters
• Have a critical distance toward the findings based on performance measurement systems

Program

An introduction to management Control

1. Target costing
2. Relevant costs for decision making (marginal costs, opportunity costs, etc.)
3. Balanced scorecard
4. Global performance systems

Assessment method

Written exam

Prerequisites

No

Skills to be acquired

• Understand the limitations of our current financial reporting models.
• Distinguish between Extra-Financial Reporting (EFR) and Extra-Financial Accounting (EFA).
• Be able to propose non-financial indicators and understand their limitations.
• Be able to explain the contributions of the CSRD standard and its content.
• Be able to assess the quality of current extra-financial reporting.
• Be able to understand the role of the accountant in extra-financial reporting.
• Develop a critical and open-minded approach to current accounting practices.
• Be able to use innovative extra-financial accounting to enhance the content of extra-financial reports.

Prerequisites

• Basic knowledge of accounting, finance and macroeconomics

Examination: 1-hour table-top final exam. I’ll ask you MCQs, short-answer questions and an open-ended question. You need to know your course well.

Contents

Part I : An introduction to extra-financial indicators

Chapter I: Value, challenges, and extra-financial indicators

• Can we reconsider the notion of value?
• What is the scope of non-financial indicators?
• What are the key concepts you need to know?

Chapter II: From non-financial reporting to non-financial accounting

• What is the current scope of Extra-Financial Reporting (EFR) and the major changes brought about by the CSRD (Corporate Social Reporting Directive)?
• What is Extra-Financial Accounting (EFA)?

Part II: An accounting approach to the extra-financial concept

1. Extra-Financial Reporting: assessment, development, and content (Tutorial 1)

1. What role do accountants play in non-financial reporting?
2. Would current accounting methods be sufficient to take extra-financial factors into account? (Tutorial 2)
3. What could be the future of accounting, CARE model approach? (tutorial 3)

Tutorials list

Tutorial 1: “Undertaking a CSR reporting approach.

• Part I: Qualitative analysis and assessment of a current Extra-financial report in UE
• Part II: DRAFT analysis
• Part III: Bakery case study KPI selection (part I)

Tutorial 2: Intangible value + bakery case studies (part II) :

Tutorial 3: The CARE bakery case study (Part III)

Bibliograph 

• Gaudy, C., Godowski, C. & Maurice, J. (2022). L’audit RSE à la croisée des chemins: Ce que nous enseigne le vécu quotidien des auditeurs. Revue française de gestion, 306, 59-81. https://doi.org/10.3166/rfg.306.59-82
• Gbego, H. (2023). La compta durable: Comment mesurer et présenter une comptabilité écologique. Dunod.
• Rambaud, A. Richard, J. The “Triple Depreciation Line” (TDL) accounting model and its application to the Human Capital. ⟨hal-01260004⟩
• Rambaud, A., & Richard, J. (2021). Philosophie d’une écologie anticapitaliste: Pour un nouveau modèle de gestion écologique. Presses de l’Université Laval. https://doi-org.passerelle.univ-rennes1.fr/10.2307/j.ctv27h1pck
• Rambaud, A. (2023). Accounting & Value Theory. Pour une autre vision de l’écologisation de l’économie. Regards croisés sur l’économie, 32, 70-79. https://www-cairn-info.passerelle.univ-rennes1.fr/revue–2023-1-page-70.htm.
• Richard, J. (2018). Financial accounting ecological accounting versus IFRS international and French IFRS standards critical perspectives on accounting Jacques Richard, Didier Bensadon, Alexandre Rambaud.
• Richard, J., Bensadon, D., Rambaud, A. (2018). Financial accounting. Dunod.