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Institut für Rechnungswesen, Steuerlehre und Wirtschaftsprüfung Institut für Rechnungswesen, Steuerlehre und Wirtschaftsprüfung

Univ.-Prof. Dr. Albrecht Becker Univ.-Prof. Dr. Albrecht Becker, +43 512 507 71410

406253

SE Lektürekurs zur Accountingtheorie

SE 2

5

wöch.

jährlich

Englisch

Introduction to research on accounting in its social and institutional contexts. After attending the course, students have a basic understanding of the research on accounting as a social phenomenon and its practical implications.

Overview of research on accounting in its social and organizational context (social studies of accounting); economic, interpretative, institutionalist, critical approaches.

Lecture: introduction to the field, overviews over approches and research traditions. Seminar: presentations and discussions of research papers by the participants.

Seminar: term papers and active participation in class; written exam, 90 minutes.

Recommended as introduction: Chapman, C.S., Cooper, D.J. & Miller, P. (2009). Linking accounting, organizations, and institutions. In C.S Chapman, D.J. Cooper & P. Miller (eds.), Accounting, organizatons, & institutions: Essays in honor of Anthony Hopwood (pp. 1-29). Oxford: Oxford University Press. Further readings will by announced at the start of the course.

There will be no strict separation between the VO The Social and Organizational Context of Accounting (406252) and the SE Readings in Accounting Theory (406253).
Beginn: Mo,03.10.2011, 16:00, SR2

MO 03.10.2011, SR 2, VB