Auditing, Accounting and Business Course

This course studies auditing, accounting, and the role of digitalization in the most advanced business models in the green economy sector.

We study the main features of different companies that aim to increase sustainability, and we study their business models that connect digitalization and green economy.

Announcements:

App Development Module

The app development module is organized in three blocks that complement each other. First, the students design the layout of the app by using HTML, CSS, JavaScript and Flask. Second, they program the economic simulations by using Python. Finally, they deploy their apps in the server, by using GitGub, Heroku, and Amazon Web Services.

Business Module

In the business module, we study relevant business models in the green economy sector that combine digitalization and the most advanced economic models to achieve sustainability. First, we study the main characteristics of the market in which the company operates. Second, we study the company business model and the role of digitalization in that model. Third, an expert in the sector gives a talk about the business model that we study in each chapter.

Frequently Asked Questions

Bergen municipality and Skyss are concerned about the air quality in the city produced by transport, and they want to introduce new functionalities in the Skyss App to abate transport carbon emissions and to increase air quality. Write an essay, no longer than six pages, in which you give advice to Bergen municipality and Skyss to help them to introduce those functionalities considering the next points. Those points are only illustrative, you can customize your essay based on the solutions that you propose. You have freedom to choose the point that you consider relevant.

  1. Which are the functionalities that could be implemented in the app to abate transport carbon emissions?
  2. Which is the target group for those functionalities?
  3. How will you incentivize the use of those functionalities?
  4. Which could be the main challenges from a social, economic, and technical perspective?
  5. Could you provide some cost estimation to introduce those functionalities?
  6. If you consider it relevant, design a Canvas Business Model to address these points.

In the part of the exam connected to Mario’s teaching, he will ask something about chapter 2 in which we have studied the relationship between electricity and digitalization.

The question in the exam aims to link the main haracteristics of electricity marketsc, and how digitalization could be useful to define new business models and business opportunities in the electricity sector.

  1. Example one. An electricity company that is selling electricity in Bergen aims to help households to reduce their electricity bill by using an app developed by the company. This company considers that there are some business opportunities in the household sector in Bergen. However, they still lack some information about the electricity market, and how digitalization could help the company to make profit providing useful services to the households to reduce their electricity bill.
    • Could you explain to the company that wants to enter that market the main characteristics of electricity markets?
    • How those characteristics are important to define the business model of the company?
    • How will those characteristics define the functionalities implemented in the app?
  2. Example two. The same as in example one, but the electricity company aims to help factories to reduce their electricity bill.
  3. Example three. The same as in example one, but the electricity company aims to help hospitals to reduce their electricity bill.

The essay must be submitted by using WiseFlow within December 19.

The calendar for the lectures is as follows:

  • Wednesday 08/11/2023. Auditorium D111. From 10:15 to 14:00. Lecturer Ragnar. Auditing
  • Monday 13/11/2023. Auditorium D111. From 10:15 to 14:00. Lecturer Mario. Chapter 1: Cities and Digitalization.
  • Wednesday 15/11/2023. Auditorium D111. From 10:15 to 14:00. Lecturer Torje.
  • Monday 20/11/2023. Auditorium D111. From 10:15 to 14:00. Lecturers: David Larose (10:15 to 11:00) (Chapter 1: Cities and Digitalization); Mario (11:15 to 14:00) (Chapter 2: Energy and Digitalization).
  • Wednesday 22/11/2023. Auditorium D111. From 10:15 to 14:00. Lecturers: Guro Grøtterud (10:15 to 11:00) (Chapter 2: Energy and Digitalization); Mario (11:15 to 14:00) (Chapter 3: Auditing).
  • Monday 27/11/2023. Auditorium D111. From 10:15 to 14:00. Lecturer: Hussnain Bashir
  • Wednesday 29/11/2023. Auditorium D111. From 10:15 to 14:00. Lecturer: Hussnain Bashir

The tutorials will take place whenever you want. You only need to drop me a line one or two days in advance and we will set an appointment. I work in the third floor in builing K2. In that floor, there is a common area where we can meet and work.

If you cannot meet physically, please drop me a line, and we set an appointment by using Zoom (https://nhh.zoom.us/j/6343089435)