Gå til hovedinnhold

Du er nå på UiAs gamle nettsider. Informasjonen du finner her kan være utdatert.

Her finner du våre nye nettsider

0
Hopp til hovedinnhold

Accounting Research and Practice

BE-515-1

Included in Study

  • Master's Programme in Accounting and Auditing
  • Master's Programme in Business Administration

Language of teaching

English.

Recommended previous knowledge

BE-516 International Financial Reporting (or equivalent)

In addition to a broad knowledge of the main principles under International Financial Reporting Standards and International Auditing Standards, a thorough understanding of conceptual frameworks for accounting is beneficial.

Learning outcomes

Upon successful completion of this course the student should be able to:

  • Develop an in-depth understanding of the issues related to the theory and practice of accounting.
  • Understand the rationales for the recent major developments in accounting regulation.
  • Analyze contemporary accounting issues and understand possible solutions.
  • Learn about different aspects of accounting research and how research is conducted
  • Design a research study.

Contents

The accounting research contributes to important debates among academics, practitioners, and policy makers. The course introduces the four primary topics of accounting research: financial accounting, managerial accounting, tax, and audit. The aim is to present a survey of accounting research and how it connects to practice. We will analyze accounting research to understand the role of accounting practices in organizations and in society in general. We explore research questions and related theories and methods. Recent cases from the standard setters and regulators are used to illustrate these concepts and how reporting options are developed.

Teaching and learning methods

Weekly lectures will involve a discussion of research topics, articles and cases. Students need to prepare for each lecture by reading relevant readings as assigned by the lecturer. Students will present and analyze issues raised and discuss accounting theories, research methods, and practical implications.

During the course, the students are required 1) present in class on assigned topic in groups 2) to hand in a research problem and an outline of a research project. This hand in may be prepared in pairs. These deliverables will not be graded, but feedback will be provided.

Examinations

  • Approved compulsory attendance with at least 70 % attendance.
  • Approved mandatory assignments.

More information is available in Canvas.

Examinations

Developed research proposal as specified. Letter grade.

Due to grade requirements for state authorized public accountants, a regular assessment will be held both autumn and spring.

Student evaluation

The person responsible for the course decides, in cooperation with student representatives, the form of student evaluation and whether the course is to have a midway or end of course evaluation in accordance with the quality system for education, chapter 4.1.

Offered as a free-standing course

No

Choose year for topic

Duration

1 semester

Credits

7.5

Start

Autumn

Campus

Kristiansand 

Faculty

School of Business and Law 

Schedule

Reading List

Exam Papers