BE-515 Accounting Research and Practice

The course is connected to the following study programs

• Master's Programme in Accounting and Auditing
• Master's Programme in Business Administration

Teaching language

English.

Recommended prerequisites

BE-507 Accounting 5 (or equivalent)

In addition to a broad knowledge of the main principles under International Financial Reporting Standards and International Auditing Standards, a thorough understanding of conceptual frameworks for accounting is beneficial.

Course contents

The accounting research contributes to important debates among academics, practitioners, and policy makers. The course introduces the four primary topics of accounting research: financial accounting, managerial accounting, tax, and audit. The aim is to present a survey of accounting research and how it connects to practice. We will analyze accounting research to understand the role of accounting practices in organizations and in society in general. We explore research questions and related theories and methods. Recent cases from the standard setters and regulators are used to illustrate these concepts and how reporting options are developed.

Learning outcomes

Upon successful completion of this course the student should be able to:

• Develop an in-depth understanding of the issues related to the theory and practice of accounting.

• Understand the rationales for the recent major developments in accounting regulation.

• Analyze contemporary accounting issues and understand possible solutions.

• Learn about different aspects of accounting research and how research is conducted

• Design a research study.

Examination requirements

Approved mandatory assignment.

Teaching methods

Weekly lectures will involve a discussion of research topics, articles and cases. Students need to prepare for each lecture by reading relevant readings as assigned by the lecturer. Students will present and analyze issues raised and discuss accounting theories, research methods, and practical implications.

During the course, the students are required 1) present in class on assigned topic in groups 2) to hand in a research problem and an outline of a research project. This hand in may be prepared in pairs. These deliverables will not be graded, but feedback will be provided.

Evaluation

The person responsible for the course decides, in cooperation with student representatives, the form of student evaluation and whether the course is to have a midway or end of course evaluation in accordance with the quality system for education, chapter 4.1.

Offered as Single Standing Module

No

Assessment methods and criteria

Developed research proposal as specified. Letter grade.

Due to grade requirements for state authorized public accountants, a regular assessment will be held both autumn and spring.