Accounting and Business Consultancy (2022-2023)

Course Code: BA 213 - 2023 • Study year: II • Academic Year: 2024-2025
Domain: Business Administration - Masters • Field of study: Business Administration (in English)
Type of course: Compulsory
Language of instruction: English
Erasmus Language of instruction: English
Name of lecturer: Oana Raluca Ivan
Seminar tutor: Oana Raluca Ivan
Form of education Full-time
Form of instruction: Class / Seminary
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 6

Course aims:

To form and develop analysis and synthesis capacity in decision-making based on financial accounting information.
Knowing how internal and external consultants can support managerial decisions by deeply understanding financial reporting, internal accounting reporting of financial accounting analyzes
Determining the informational needs of that management system, determining the type of necessary consultancy services

Course Entry Requirements:


Course contents:

  1. Accounting information - a fundamental element in the organization of the economic information system. Structure of the economic information system
  2. Financial-accounting informational system
  3. Financial reporting
  4. Financial statements and business decisions
  5. Financial-accounting informational system and business decisions regarding investments and finance
  6. Communication and interpreting accounting information - internal reporting. Managerial accounting system
  7. Communication and interpreting accounting information - external reporting

8.The role of business consultancy services

9.External business consultancy services – consultancy in accounting and audit

10.Internal business consultancy services – consultancy in accounting and audit

11.Reporting the non-financial information – social information

  1. Reporting the non-financial information – environmental information
  2. Integrated reporting

13.Auditing the financial statements

Teaching methods:

Enhanced lecture, debate

Learning outcomes:

Student knowledge of the role of information provided by accounting in making managerial decisions;
Student knowledge of the role and tools that can be provided by the internal consulting and external consulting of an entity;
Developing the skills to correctly apply the theoretical knowledge formulated to solve case studies.

Learning outcomes verification and assessment criteria:

Study case 50%, Papers presented 50%

Recommended reading:

Cristiano Busco; Fabrizio Grana; Maria Federica Izzo,, Sustainable Development Goals And Integrated Reporting, Routledge, -, 2020, -.
Clubb Colin, The blackwell encyclopedia of management: Accouting, volI, Blackwell, Oxford, -, 2005, -.
De Martini Chiara, Trucco Sara, Integrated Reporting and Audit Quality. An Empirical Analysis in the European Setting, Springer, -, 2017, -.