Accounting in its Social and Organisational Context

REG513 Accounting in its Social and Organisational Context

  • Topics

    Topics

    The course is divided into three main sections:

     

    - Overview: the subject area of "accounting in its social and organisational context" and its relationship to other subjects in the general area of accounting.

     

    - Classics: the most important scientific contributions to the course subject.

     

    - In depth study: the lates contributions to the course subject.

     

    Topics:

    paradigms of accounting ; the construction and use of accounting numbers ; the construction of the users of accounting; accounting, accountability and ethics; cultural and ideological aspects of accounting, etc.

  • Learning outcome

    Learning outcome

    Research students are invited to attend the course Accounting in its Social and organisational Context, equivalent to 7,5 ECTS points. The course is organised by the Nordic PhD Program in Management Accounting.

     

    The purpose of the course is to give participants knowledge on how accounting can be studied, taking as the point of departure that accounting as practice, intentionally or unintentionally, influences the knowledge base, discussions and events in society and in organisations.

    The course takes both a methodological and a theoretical perspective on the subject, using an international perspective, but also following the Scandinavian research traditions. The course also intends to develop the participants¿ ability to communicate research in both written and oral forms.

    After completing the course the participants should:

    i) have advanced knowledge about sociological and philosophical approaches in accounting,

    ii) have overview about the subject area of ¿Accounting in its social and organisational context¿ and its relationship to other subjects in the general area of accounting,

    iii) know the most significant contributions and discussions within the course subject and

    iv) be able to analyse and discuss the profoundness of research contributions within the course subject  

  • Teaching

    Teaching

    This is an intensive course of three two-day meetings with individual study required prior to the meetings. The course begins with an overview lecture, followed in the rest of the first two meetings by presentations and discussions of the course literature by the participants. At the third meeting, each participant discusses his/her individual course PM that is related to his/her own research.

    Meetings

    The course consists of 3 meetings, each 2 days.

    The meetings begin at 13:00 on the first day and end around 15:00 on the second day. Participants may expect that the first day will end relatively late .

     

    Meeting 1: 23-24 September 2013, Norwegian, School of Economics, Bergen,

    Meeting 2: 21-22 October 2013, School of Business and Social Sciences, Aarhus University.

    Meeting 3: 26-27 November 2013, School of Business, Economics and Law at University of Gothenburg

     

     

    Costs

    Course participants are responsible for their own costs of travel and overnight arrangements.

    Registration

    The course is limited to 15 participants.

    To register, please submit you application by 1 September 2013 to:

    Susanne Christensen, PhD Supporter, sla@asb.dk

    Aarhus University, School of Business and Social Sciences Department of Economics and Business

    Inquiries

    Inquiries regarding the course should be addressed to:

    Hanne Nørreklit: hann@asb.dk

    Gudrun Baldvinsdottir: gudrun.baldvinsdottir@hist.no

    Olov Olson: Olov.Olson@handels.gu.se

  • Assessment

    Assessment

    Active participation in the form of presentations and discussions on selected articles at course meetings and a passing grade in the individual course PM.

  • Grading Scale

    Grading Scale

    Grading: Pass / fail.

  • Semester

    Semester

    Autumn. Currently not offered.

  • Literature

    Literature

    The course readings consist primarily of articles from scientific journals, foremost from Accounting Organizations and Society.

Overview

ECTS Credits
7.5
Teaching language
The course is conducted in Scandinavian languages, or in English.
Semester
Autumn

Course responsible

Hanne Nørreklit, Professor, School of Business and Social Sciences, Aarhus University.

Olov Olson, Professor, School of Business, Economic and Law at University of Gothenburg.

Gudrun Baldvinsdottir, Professor, Trondheim Business School.