CentER

Education

Bachelor thesis in accounting

Students have to write an academic review of the literature on a topic of their choice toghether with a research proposal. The thesis incorporates elements of the hypotheses formulation, research design, and relevant variables and its measurment. Data-gathering is not included, but students can provide some summary statistics on some aspects of the data they want to use for approaching their research question.
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Management Accounting for IB, Business Controls

After treating financial accounting in year one, students are introduced to the principles of cost accounting and management accounting. Topics include the effects of different cost allocation methods, capital investment decisons, budgeting and variance analyses, transfer pricing. Topics like management control and performance measurement, and management accounting innovations such as the balance score card are further treated. As course material the book of Hongren et al. (third edition) will be used.
Lectures Management Accouting for IB:
Eddy Cardinaels
Christof Beuselinck
Lecture Business Controls
Eddy Cardinaels

Intermediate management accounting

This course builds on the management accounting issues covered at the introductory level. The course has two aims. First of all, it introduces the student to an economics-based framework for understanding the use of accounting data for decision-making and control in organizations; Divergent interests between managers versus the firm and information asymmetries at different layers of the organization create a need for management accounting practice. Secondly, the course provides in-depth discussions a series of management accounting techniques, ranging from the more established techniques in management accounting to more recently developed practices.
Lectures:
Christof Beuselinck
Eddy Cardinaels