Upon completion of the course, the student will be acquainted with the past, the present and future of behavioral research in management accounting and be able to analyze and assess research and its´ results critically. The student will understand the human aspects of management accounting and can challenge the view of the traditional mechanistic management accounting at the level of practice and theory.

Contents: The past, the present and future of behavioral research in management accounting; The methodologies and methods used in research; Different behavioral themes, e.g. motivation, participation, organizational climate, emotional intelligence.

1. Birnberg: A Proposed Framework for Behavioral Accounting Research, Behavioral Research in Accounting, Vol. 23, No. 1, 2011, pp. 1-43.
2. Ryan, Scapens and Theobald: Research Method & Methodology in Finance & Accounting, 2002, 2nd edition. Thomson, London.
3. Other materials specified during course.

Available for: Exchange students. Exercises, cases and essays online in English.

Preceding studies:

Recommended: Basic and Intermediate studies in Accounting (min 50 ects).

Sufficient English language skills.

(Perustutkinto-opiskelijoille suomenkielinen toteutus syksyllä 1.-2. periodeissa.)