06310272 - Consulting and strategic management control: theories and practices

This course consists of 3 parts. 
The first part is devoted to management control research. 
The second is a business game. 
The third is a series of lectures by management control professionals.

The aim of the first part is to provide students with a positive approach to research, and a solid foundation on which to build both for their dissertation and for further study at doctoral level. 
In the first part, we present the fundamental principles of research. After a workshop on the representations of research, in which students use their creativity to explain their vision of research using Lego and Kapla, the course looks at the direct impact of research through recent illustrations, and the indirect impact through the work of researchers, which is disseminated within organizations. A specific point is devoted to AAC (Accounting – Auditing – Control) research that has an impact on the socio-economic environment. Next, the research approach is presented in three stages (state of mind, method, construction of disseminated knowledge). Finally, ethics in AAC is addressed through an exchange based on a video presentation on the subject. 
In the second part, the definition, aims and typical structure of a literature review are presented, followed by a list of steps and a simple example. 
In the third part, the course deals with the construction of an interview guide, presenting the advantages and disadvantages of the approach and detailing the key points for the success of such a guide (drafting good questions, structuring the guide, drafting instructions, biographical frieze, etc.) and proposes a role-playing situation through the conduct of a group interview. 

The simulation game develops participants' ability to identify, analyze, and respond to key operational and environmental variables that affect hotel and restaurant operations in a competitive environment. In addition, the simulation promotes fact-based analytical decision making and highlights the financial implications of operational decisions by linking decisions to cash flow and bottom line performance. Finally, this dynamic hospitality business simulation stimulates a competitive spirit among participants and provides hands-on experience in teamwork and problem solving.

Estimation of private study (outside of contact hours): 20 hours

DIMENSION OF SOCIAL RESPONSIBILITY

Part of the course is specifically dedicated to ethics in AAC. It addresses the tensions that can arise at different points in the accounting process.

In addition to regular business decisions and outcomes, the simulation includes environmental, social, and governance (ESG) decisions and outcomes. With fully integrated ESG decisions, teams can integrate sustainable development goals into their strategy and operations while improving financial performance and creating value for stakeholders. 
operations while improving financial performance and creating value for all stakeholders.

TARGETED KNOWLEDGE AND SKILLS 

Part 1 aims to enable students:
To understand the challenges and issues related to research approach.
To be able to elaborate a literature review
To be able to conduct an interview after having built the interview guide

Part 2 is designed to enable students to mobilize all the knowledge and skills acquired during their training through a business game.

Part 3 allows students to work on real-life cases led by professionals

COURSE OUTLINE

Part 1 Research in management and accounting control
1 - basic principles
What is research? 1.1 Impact of research - 111. Examples - 112. Direct impact - 113. Indirect impact - 114. In CCA 1.2 Building a research approach - 121. A state of mind - 122. A method - 123. Building knowledge for dissemination - 1.3. Ethics in AAC
2- preparing a literature review
How is a research article structured?  - steps in a literature review - finding references - ordering and analyzing - examples of literature reviews - putting them into practice
3- building an interview guide
Advantages - disadvantages - translating hypotheses/proposals into questions - drafting a good question - structuring the interview guide - drafting instructions - frieze and measurement scale - workshop, practical application

Part 2 Business game

1- Value creation 
2- Revisions to financial indicators
3- Corporate Social Responsibility
4- The History of Organizational Management 
5- The pilot cycle 
6- The prospective dashboard

Part 3 Conferences
1- Business Case HM Clause
Introduction to the business case
Build your approach
Part 1: Diagnostic Analysis and Strategic Insights
Part 2: Investing into profitable growth
Presentation to Global VP of Sales

2- Conference by DFCG President on the job of management controller and its evolution

PRESCRIBED TEXTS AND PUBLICATIONS

BERLAND Nicolas, PIOT Charles, STOLOWY Hervé, « La revue de littérature : état de l'état de l'art », Comptabilité Contrôle Audit, 2013/3 (Tome 19), p. 3-7. DOI : 10.3917/cca.193.0003. URL : https://www.cairn.info/revue-comptabilite-controle-audit-2013-3-page-3.htm

RECOMMENDED TEXTS AND PUBLICATIONS

Miles, M. B., Huberman, A. M., & Saldana, J. (2018). Qualitative Data Analysis: A Methods Sourcebook. SAGE Publications.

EMBLEMATIC BOOKS OR RESEARCH PAPERS REGARDING THE SUBJECT OF THE COURSE

Dumez, H. (2016). Comprehensive Research: A Methodological and Epistemological Introduction to Qualitative Research. CBS Press.

TEXTS AND PUBLICATIONS OF IAELYON FACULTY ON THE SUBJECT OF THE COURSE  

Lemaire, C., & Paquin, P. (2019). How interpretive and critical teacher-researchers in accounting infuse research into their lessons – a research note. Qualitative Research in Accounting & Management, 16(4), 542–562. https://doi.org/10.1108/QRAM-10-2018-0072

Individual grade
Written file: report of the transition management mission, 4h

Other grade(s)
Grading during class
Oral defense (20 minutes)
Presentation of report during class, in a group

TEACHING METHODS
NATURE OF MATERIALS

Lessons / workshops/ Games / videos

TEACHING INNOVATIONS AND USE OF TECHNOLOGY

Use of Lego and Kapla to represent the vision of research
Cesim Hospitality Business Game

PRE-REQUISITES IN TERMS OF KNOWLEDGE AND SKILLS

No pre-requisite

ADVISED PRIOR READING

Dumez, H. (2016). Comprehensive Research: A Methodological and Epistemological Introduction to Qualitative Research. CBS Press.
Miles, M. B., Huberman, A. M., & Saldana, J. (2018). Qualitative Data Analysis: A Methods Sourcebook. SAGE Publications.

RESOURCES AVAILABLE

Documentation provided on Moodle Platform