Syllabus

Ternopil Ivan Puluj National Technical University

Каф. бухгалтерського обліку та аудиту

Economic Consulting

syllabus

1. Educational programs for which discipline is mandatory:

# Educational stage Broad field Major Educational program Course(s) Semester(s)
1 master 7. Управління та адміністрування 071. Облік і оподаткування (магістр) Accounting and taxation 5 2

2. The course is offered as elective for all levels of higher education and all educational programs.

3. Information about the author of the course

Full name Spivak Serhii
Academic degree Sc.D.
Academic title Assoc. Prof.
Link to the teacher`s page on the official website of the University http://library.tntu.edu.ua/personaliji/a/s/spivak-serhij-myhajlovych/
Е-mail (in the domain tntu.edu.ua) spivak_s@tntu.edu.ua

4. Information about the course

Study hours structure Lectures: 28
Practical classes: 14
Laboratory classes: 0

Amount of hours for individual work: 78
ECTS credits: 4
Teaching language english
Form of final examination exam
Link to an electronic course on the e-learning platform of the university https://dl.tntu.edu.ua/bounce.php?course=5888

5. Program of discipline

Description of academic discipline, its goals, subject of study and learning outcomes

Purpose of the “Economic Сonsulting” is forming the special knowledge system in the sphere of the theory and practice of economic consulting.
Objectives:
A student has to demonstrate such learning outcomes on the discipline:
- understand the the consulting industry;
- communicate freely in a foreign language orally and in writing when discussing research and innovation results;
- determine the information needs of users of accounting information in the management of the enterprise, provide advice to management personnel of the entity on accounting information;
- justify the choice of the optimal system of taxation of the business entity on the basis of current tax legislation;
- prepare and substantiate conclusions for advising owners, management of the business entity and other users of information in the field of accounting, analysis, control, audit, taxation.
The teaching of this discipline aims at formation and development of the following students’ competences:
General:
- Ability to communicate in a foreign language.
Specialists:
- Ability to apply methods and techniques of analytical support of modern management systems taking into account the company's development strategy in conditions of uncertainty, risk and/or information asymmetry.
- The ability to carry out consulting activities for owners, management of the enterprise and other users of information in the field of accounting, analysis, control, auditing, taxation.
Program learning outcomes:
- Communicate freely in a foreign language orally and in writing when discussing the results of research and innovations.
- Determine the information needs of users of accounting information in the management of the enterprise, provide advice to the management staff of the business entity regarding accounting information.
- To justify the choice of the optimal system of taxation of the business entity on the basis of the current tax legislation.
- Prepare and justify conclusions for consulting owners, management of the business entity and other users of information in the field of accounting, analysis, control, audit, taxation.

The place of academic discipline in the structural and logical scheme of study according to the educational program

Prerequisites. List of disciplines, or knowledge and skills, possession of which students needed (training requirements) for successful discipline assimilation

Problems of accounting methodology
Enterprise reporting
Controlling

List of disciplines based on learning results from this discipline

Practice on the subject of the qualifying work
Master's qualifying work

Contents of the academic discipline

Lectures (titles/topics)

Topic 1. The consulting industry
Topic 2. The consulting process
Topic 3. Consulting in e-business
Topic 4. Consulting on productivity and performance improvement
Topic 5. Consulting in small-business management and development
Topic 6. Consulting for the public sector
Topic 7. Managing a consulting firm
Topic 8. Developing consultants and the consulting profession

Practical classes (topics)

Topic 1. The consulting industry
Topic 2. The consulting process
Topic 3. Consulting in e-business
Topic 4. Consulting on productivity and performance improvement
Topic 5. Consulting in small-business management and development
Topic 6. Consulting for the public sector
Topic 7. Managing a consulting firm
Topic 8. Developing consultants and the consulting profession

Individual work of a student / postgraduate student

Independent work of students of higher education consists of processing lecture material and additional scientific and methodological literature, as well as the ability to apply theoretical material in practice.
Tasks for independent work in the discipline "Economic consulting" include preparation for obtaining higher education, questions for discussions, reports of higher education applicants on a specific topic, test questions and situational tasks.

Learning materials and resources

1. ESC Economic consulting: https://dl.tntu.edu.ua/bounce.php?course=5888
2. Marushchak L. Practice guidelines and tasks on discipline “Economic Сonsulting” for the students of the speciality 071 “Accounting and Taxation”. – Ternopil: TNTU, 2021. – 28 p.
3. Dison J. 2017. The Consulting Economy: How to Manage Your Career in the Coming Workforce Revolution. Published by Lioncrest Publishing. 138 p.
4. Haslam, S., Bodenstein, R. Abdel-Jaber, T. 2018. Towards the Consulting Readiness Index, Management Consulting Journal, Vol 1 issue 2 pp3-5
5. Sturdy, A. and O’Mahoney, J., 2018 ‘Explaining national variation in the use of management consulting knowledge: A framework’, Management Learning, 49(5), pp. 537–558.
6. https://taxna.wolterskluwer.com/research/intelliconnect
7. https://proquest.libguides.com/abiinformcollection
8. https://tax.thomsonreuters.com/en/checkpoint
9. https://www.mergentonline.com/login.php
10. https://www.ato.gov.au/Newsroom/smallbusiness/
11. https://www.accountantsdaily.com.au/

6. Policies and assessment process of the academic discipline

Assessment methods and rating system of learning results assessment

Current control is carried out during practical classes, it aims to check the level of preparedness of students in certain sections (topics) of the curriculum and the performance of specific tasks. Current control (testing) is carried out and evaluated based on the questions presented in lectures, independent work, and practical tasks.
The final control is carried out in order to evaluate the results of the students' training.


Table of assessment scores:

Assessment scale
VNZ
(100 points)
National
(4 points)
ECTS
90-100 Excellent А
82-89 Good B
75-81 C
67-74 Fair D
60-66 E
35-59 Poor FX
1-34 F
Approved by the department
Accounting and Audit
(protocol №
1
on «
29
»
08
2022
y.).