Code:

BERM.ASC.019

Study year:

2008 - 2009

Long name:

Managerial Accounting

ECTS:

6

Language:

English

Lecturer(s):

Gerard Mertens

Faculty:

Number of lectures:

Hours per lecture:

Goal:

The aim of this course is: to provide students with an understanding of current research issues in managerial accounting, and to enable students to develop a research proposal and select the method appropriate to study the research question of interest

Course contents:

The subject draws primarily on theoretical frameworks developed in the economics and behavioral research literature. This literature provides the foundation for analyzing the factors that influence the effectiveness of management accounting systems. Management accounting systems are conceptualized as systems that are designed to serve two roles – the decision facilitating role and the decision control role. We aim to enhance students’ ability to assess the functional and dysfunctional effects of management accounting systems in serving these roles. We also examine the methods used in empirical management accounting research by studying method applications in extant research. This will enable students to critically evaluate, analyze, and criticize both the conceptual and method content of the extant literature. Through these evaluations we aim to enhance students’ ability to develop new research questions that increase our understanding of management accounting systems in practice and to utilize appropriate research methods to explore such questions.

This course is ‘seminar based’ as opposed to a lecture style. Students are expected to carefully read the papers assigned for each seminar. One class member will be assigned to readings set for each seminar. It will be that student’s responsibility to present the assigned papers and critique them. All other students are expected to read the set papers prior to each seminar, and to be ready to engage in discussion with the student presenting and critiquing each paper. The classroom environment will therefore be highly participative.

Examination:

To be announced

Literature:

To be announced

Additional information: