UE : Economics of intangibles

ECTS : 4

Instructor : Yann Moulier-Boutang
E-mail : yann.moulier-boutang@utc.fr

Amount of work : Teachings : 39h / Homework : 40h

Analysis of the most recent tendancies on the financial value of firms. Examination of the accounting and strategic consequences of the rise of immaterials or intangibles.

To deliver knowledge

• knowledge of the fundamentals of technology, economics and organizations, and its implications on the living
• knowledge of the concepts, tools and methods about the complex systems and their assessment
• knowledge of the fundamentals of financial management, public or private
• knowledge of the fundamentals in management of intangibles

To develop capabilities

• capability to have a broad and strategic vision about value creation, as well as to be able to communicate with financial services in firms and public institutions
• capability to carry a scientific, legal and technological watch, and to synthesize and acquire a culture of environmental responsability
• capability to identify the most recent technological, financial, and ecological contemporary transformations of the firms and develop collective and creative skills
• capability to continuously improve one's knowledge about finance

To assure skills

• skills in identifying, modeling and assessing knowledge, technological systems in organizations, and complex situations
• skills in evaluating and leading organizations
• skills in making use of the accounting information system of the firm
• skills in communicating about legal and ecological questions, about norms of the firms with the stakeholders

Teachings

• Schedule grouped on 2 days per week (wednesday and thursday), 3 hours of lecture or TD (tutorial,classes) in the morning and the afternoon.
• The documentation is constituted by course materials on DTP as well as reference documents (a bibliography, reference articles).

Homework

• Putting into practice the lectures and TM in TD + readings, synthesis and information retrieval (internet).

One individual grade on a written task + one grade for a collective task

Introduction : The profound meaning of financialization of the economy and the crisis of the economy known as "real"

1. Financial analysis of the firm
2. Stakes of the reform of the IFRS norm
3. Externalities
4. How to account for what is outside the books of account ?

Ending session : Trust and care in health economics