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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

406254

SE Lektürekurs zur Accountingtheorie

SE 2

5

wöch.

jährlich

Englisch

The objective of the course is to provide an overview over research on accounting and accountability in their social and organizational contexts. At the end of the course students will (1) understand in which ways accounting interacts with its social and organizational contexts; be able to assess the relevance of research into the social and organizational contexts of accounting for accounting research as well as for practicing accountants; and have acquired skills for reading, analyzing, and discussing accounting research papers.

The course is based on a broad understanding of accounting as a specific form of accountancy in modern societies and contemporary organizations, which is grounded in measurement and calculative practices. In this view, accounting is not confined to technical issues of adequate measurement and representation but comprises issues of accounting's interaction with, and constitution of, its social and organizational contexts. Over the last forty years, a broad range of theories focusing this process of the social construction of accounting, accountancy, and accountability has evolved (social studies of accounting). The course will provide an overview over these theories and related empirical results of this research into the interaction of accounting and its contexts. It may also be enrolled by students from the Master programs Business Education and Organization Studies.

The lecture will provide a systematic introduction to the field of social studies of accounting. The seminar is organized as a reading course in which research papers are read, presented, and discussed. Therefore, the assessment in the seminar will be based on presentations, short papers, and participation in class.

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

There is no textbook for social studies of accounting; therefore most of the readings for this course are research journal articles. A brief (and demanding!) overview may be found on pp. 1 - 20 in Peter Miller's introduction to Hopwood, A.G. & Miller, P. (1994). Accounting as social and institutional practice. Cambridge: Camberidge University Press.

Participation in first lecture compulsory (08.10.2012, 17:00).
Beginn: Mo,08.10.2012, 17:00, Hörsaal 2

Mo 8.10.12, 17:00, Hörsaal 2, VB