Theories in Psychology

REG521NFB Theories in Psychology

  • Topics


    What is behavioral accounting research


    Advice taking and giving

    Critical Audit Matters

    Norms and Categorization

    New Media

    Management Disclosures

  • Learning outcome

    Learning outcome

    After completing the course, students will be able to:

    • Understand basic principles of judgment and decision making research in accounting.
    • Explain the purpose of using psychology theories to understand the decision process in the accounting setting.
    • Understand which research questions can be answered by using psychology theories to understand accounting decisions.
    • Describe how experiments can be used to examine the decision process in the accounting setting.

  • Teaching


    Lecture and Discussion

  • Required prerequisites

    Required prerequisites

    PhD status

  • Requirements for course approval

    Requirements for course approval


  • Assessment


    Participants obtain a Pass/Fail grade for this seminar series. To get a Pass grade, participants have to submit a set of critiques for each session, present in class, and submit a research proposal. The critiques will provide 40% of the grade and the research proposal will count for 60% of the grade.

    Written critiques:

    For each session, students are to submit a write-up for the accounting papers assigned as readings.

    For each paper, two students will present. Student A will be asked to lead a critique of the specific paper, which also includes a presentation of the conceptual model, key research question and contribution. Student B will be asked to focus on the underlying psychological theories used in the paper, and summarize the key postulates or takeaways from these theories. Note that this may involve the student reading the psychology papers cited (or uncited) or other accounting papers cited if the assigned accounting paper is not clear in laying out the underlying psychological theories.

    The intention is that (a) students get a feel of both the psychological theories, and its application in the assigned paper, and (b) develop the ability to critically assess a paper. All students are expected to read all papers for each session thoroughly before class, and engage in meaningful discussions.

    Research Proposal:

    Students will have to develop a proposal that involves an experimental investigation of an accounting issue. The objective is to get students involved in the actual creation of a research project, rather than be armchair critics of other people's work. In this regard, it is fine if you plan on simple extensions of existing studies.

  • Grading Scale

    Grading Scale

    Grading: Pass / fail

  • Computer tools

    Computer tools


  • Semester


    Autumn. Offered irregularly

  • Literature


    Research papers as assigned on syllabus. Published papers can be found in the journals. Working papers not publicly available will be provided electronically for course participants.


ECTS Credits
Teaching language

Course responsible

Iris Stuart, Department of Accounting, Auditing, and Law