Rijksuniversiteit Groningen (RUG) • Msc Accountancy & Controlling

This is a summary of all the content from the course Financial Accounting Theory at the master accountancy and controlling at the university of Groningen. This consists of all the theory from the book, additional articles, tutorial and the lecture slides.

This is a summary of all the content from the course Strategic & Organizational Design at the master accountancy and controlling at the university of Groningen. This consists of all the theory from the articles and the lecture slides.

This is a summary of all the content from the course Auditing Theory at the master accountancy and controlling at the university of Groningen. This consists of all the theory from the book, additional articles, tutorial and the lecture slides.

Summary of the course Auditing Theory; - Planning the audit - Assurance framework - Risk assessment; audit risk model - Response to assessed risk and audit evidence - IT in the audit; IT general controls - Groups audits/experts/service organizations - Communication and corporate governance - Fraud and the auditor

This document provides a comprehensive overview of corporate valuation principles, emphasizing the importance of creating long-term shareholder value through effective management strategies. It discusses key concepts such as return on invested capital (ROIC), cost of capital, and the relationship between growth and value creation, while also addressing the significance of stakeholder interests in corporate decision-making. Most important concepts: - Shareholder Value: Emphasizes maximizing ...

This document provides an extensive overview of strategic management, focusing on concepts such as transaction costs, competitive advantage, and the Five Forces Model. It discusses the importance of internal resources, capabilities, and the implications of strategic decisions in various market conditions, including internationalization and mergers and acquisitions. Most important concepts: - Transaction Costs: Costs incurred in making an economic exchange, influencing decisions on hiring ver...

summary and examples of the lectures; - Qualitative research; case study research - Quantitative research - Applications of quantitative research methods Papers; - Carter, C., & Spence, C. (2014). Being a successful professional: An exploration of who makes partner in the Big 4. Contemporary Accounting Research, 31(4), 949-981. - Suddaby, R., Saxton, G. D., & Gunz, S. (2015). Twittering change: The institutional work of domain change in accounting expertise. Accounting, Organizations an...

Summary lectures Management Accounting Change; - Contingency theory - Institutional theory - New Institutional Economy - New Institutional Sociology - Old Institutional Economics - Contingency factors Papers: - Eisenstadt (1958/1959) - The economic man (Herbert Simon, 1957) - Roberts & Greenwood (1997) - Bartunek & Moch:

Summary lectures IT in Control: - Strategy & Governance - COBIT - Cybercrime & Security - Outsourcing & Privacy - Project Management & Block chain

This document explores the interplay between cultural dimensions and accounting practices, highlighting how cultural factors influence reporting systems. It discusses the implications of accounting diversity for multinational corporations, including consolidation challenges, financial statement comparability, and the impact of international accounting standards like IFRS and US GAAP. Most important concepts, including examples; - Cultural Dimensions: Factors like power distance and individua...