Digitalization and Accounting

REG525 Digitalization and Accounting

Autumn 2019

Spring 2020
  • Topics

    The overall aim with this course is to learn and reflect upon the emerging stream of research related to digitalization and accounting. Specifically, the course ambition is to equip PhD students with ideas of digitalization (new technology) and its relation to accounting issues and in addition being able to connect it to their own research projects. In a long term perspective, the course seeks to contribute to the development of PhD students´ analytical skills, and therefore facilitate the number of individual and joint international publications by researchers from Nordic countries. This course is included in the Nordic cooperation of PhD courses in accounting.

    The course will consist of several parts:

    The course start with a more general presentation of why it is important with research on digitalization and accounting, and what areas that need to be addressed. The follow three days will focus on three different areas; Smart cities and dialog accounting, The digital CFO, and digital platforms and the implications for accounting. The last day will focus on theories from other fields and theoretical pluralism. 

    Day 1.

    12:00 - start Introduction

    12:30 - 13:30 Katarina Kaarbøe - Why digitalization and accounting?

    13:30 - 15:00 Group discussion and break - Why is it important with digitalizing in your research?

    15:00 - 17:00 Presentation of 3 PhD projects

    Day 2.

    09:00 - 11:00 Smart City and accounting. Giuseppe Grossi

    11:00 - 11:15 Pause & coffee

    11:15 - 12:30 Group discussions

    12:30 - 13:30 Lunch

    13:30 - 15:00 Presentations 3 PhD projects

    15:00- 15:30 Pause & coffee

    15:30 - 17:00 Presentations 3 PhD projects

    19:00 - Dinner for faculty

    Day 3.

    09:00 - 11:00 Digital platforms and its implications on accounting. Jan Mouritsen

    11:00 - 11:15 Pause & coffee  

    11:15 - 12:30 Group discussions

    12:30 - 13:30 Lunch

    13:30 - 15:00 Presentations 3 PhD projects

    15:00- 15:30 Pause & coffee

    15:30 - 17:00 Presentations 3 PhD projects

    19:00 - Dinner for all participants

     

    Day 4.

    09:00 - 11:00 The digital finance function. Martin Carlsson-Wall and Lukas Goretzki

    11:00 - 11:15 Pause & coffee

    11:15 - 12:30 Group discussions

    12:30 - 13:30 Lunch

    13:30 - 15:00 Presentations 3 PhD projects

    15:00- 15:30 Pause & coffee

    15:30 - 17:00 Presentations 3 PhD projects

     

    Day 5. Combining theories from other fields and theoretical pluralism.

    09:00 - 10:00 "Theories combination and reflections in relation to publication process" Prof. Anatoli Bourmistrov

    10:00 - 10:15 Pause & coffee

    10:15 - 12:30 Presentation of 2 PhD projects

    12:30 - 13:30 Lunch and end

    The course will be arranged through combining the competencies of Norwegian School of Economics and its partners from other Norwegian and Scandinavian Business Schools, therefore, enhancing the Nordic research cooperation. Faculty will be represented by:

    Professor Katarina Kaarbøe, NHH

    Professor II Anatoli Bourmistrov, NHH

    Professor Jan Mouritsen, Copenhagen Business School

    Professor Giuseppe Grossi, Nord University

    Associate professor, Martin Carlsson-Wall, Stockholm School of Economics

    Assistant professor, Luca Goretzki, Stockholm School of Economics

  • Learning outcome

    Based on this seminar students should be able to:

    Knowledge

    - have advanced knowledge and understanding of the emerging research on digitalization and accounting.

    - can contribute to the development of theories in accounting research

    Skills

    Can formulate adequate research problems for research question related to accounting and digitalization

    Can deal with and connect own research projects with analytical tools presented at the PhD course

    Can critically examine the work of others  

    Competence

    - can use interdisciplinary studies to improve research within accounting and digitalization

    - can communicate and discuss research with a peer audience.

  • Assessment

    Individual term paper

  • Grading Scale

    Pass/fail

  • Literature

    Articles within the area

Overview

ECTS Credits
5
Teaching language
English
Semester

Spring 2020

Course responsible

Course responsible at NHH; Professor Katarina Kaarbøe NHH, Participating staff: Professor Jan Mouristen CBS and Professor Anatoli Bourmistrov, Nord Universitet, Associate professor Martin Carlsson-Wall HHS, Associate professor Lukas Goretzki HHS