ACCT 704-Seminar in Managerial and Cost Accounting (3 Crs.)

This seminar is supposed to cover recent scientific discussions with regard to theories and empirical methods used in the field of management accounting research. The central goal of this seminar is to encourage students to critically evaluate articles being published in leading accounting journals. This course is designed as a research seminar for students in the master program. However, PhD students with an interest in management accounting research are highly welcome as this course will help them to identify directions for future research in this field. It is expected that the students have intensively read the articles proposed for each session and that they proactively participate in class discussions. They will be asked to form small groups and to give a presentation (using power point) summarizing and criticizing the main ideas of the texts of one part of one session. Additionally each group has to hand in (in written form; word or PDF document) their summary and criticism of the texts of two parts (from two different sessions). All students whose group is not presenting or handing in a detailed summary/criticism of the texts of one part of a session are supposed to hand in at the beginning of the session a one page summary of one of the texts proposed.

Main elements of the seminar: Contingency theory, Methodological issues in empirical management accounting research, Literature-based discussion of relevant topics in management control and cost accounting research.