Issues in Management Accounting Research

REG512 Issues in Management Accounting Research

Autumn 2024

  • Topics

    The course is given as an intensive course comprising self studies and three two-days seminars. In the third seminar individual term papers, which are mandatory, will be presented and discussed. The students are expected to be read and prepare presentations of the articles between the seminars.

  • Learning outcome

    The objective is to introduce the students to research traditions, current trends and new directions on management accounting research. Alternative research problems, research strategies and research methods in management accounting are discussed and analysed. After the course the students should have a general knowledge of current management accounting research. The course is intended to develop the participants' ability to communicate their research in both written and oral forms.

  • Teaching

    On the first seminar the focus is mainly on conceptual management accounting research. The first topic comprises current development. Starting with overview literature, a special focus will be put on the problems, theories and innovations which, through an international perspective, dominate and are expected to dominate the management accounting in the future.

    The first seminar will also focus on current management accounting innovations and their relevance for practice.

    The focus in the second seminar is on accounting in its social and organisational context. In this part accounting is viewed as a practice that intentionally or unintentionally influences the knowledge base, discussions and events in society and in organisations. The third part is on accounting and economics in general and specifically on the relationship between performance and rewards. This seminar will also include a presentation of individual term paper.

    The topic for the individual term paper is optional within the contents of the course.

    The course is normally offered in the Spring semester.

    Not offered regularly - please contact the course supervisor.

  • Assessment

    Participants are evaluated based on active participation through presentations and discussions of selected articles in the seminars and an individual term paper based on the course literature.

  • Grading Scale

    Grading: Pass / fail

  • Computer tools

    It's learning will be used in the course.

  • Literature

    Articles from scientific journals, e.g Accounting review, Accounting, Organizations & Society, Management Accounting Research and Journal of Management Accounting Research. List of articles will be available the four weeks before the first meeting.


ECTS Credits
Teaching language

Offered when needed.

Course responsible

Professor Trond Bjørnenak, Department of Accounting, Auditing and Law