LFU:online

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:

• 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.

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

Basic reading:

Miller, P. & Power, M (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory. Academy of Management Annals, 7(1), 557-605.

Participation in first lecture compulsory (07.10.2013, 10:00).
Beginn: MO,07.10.2013,10.00,Madonnensaal (Theologie)