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Introduction to interdisciplinary research perspectives on accounting practice; understanding the pervasive influence of accounting on, and its interaction with, other areas of organizational and management practice; understanding how accounting is embedded in its wider organizational and societal contexts; acquiring theoretical knowledge on accounting research and skills in preparation for writing a Master's thesis.

Selected topics from interpdisciplinary research on accounting, specifically accounting and the making of economic actors (e.g. users of financial statements, management accountants, 'calculable actors'); accounting and the making of economic organizations (e.g. companies, hospitals, universities ...); accounting and the making of markets (e.g. accounting's role in the valuation of goods or the coordination of market actors).

Readings, in-class discussions, presentations, term paper

Reading summaries; group presentations; individual or co-authored term papers (depending on number of participants)

Introductory reading:

Chapman, C.S., Cooper, D.J., & Miller, P.B. (2009). Linking accounting, organizations, and institutions. In C.S. Chapman, D.J. Cooper, & P.B. Miller (eds), Accounting, organ­izations, & institutions: Essays in honour of Anthony Hopwood (pp. 1-29). Oxford: Oxford University Press.

Passing seminars of compulsory modules according to § 6 Z 2 - 4 for the Master Program Accounting Auditing & Taxation.

Students from other Master Programs, please refer to your respective curricula.

Participation in first meeting, 11.10.2016, 14:00, is compulsory.

The course comprises a lecture and a seminar. The allocation of time between both varies during the semester. In the first part of the course, the lecture dominates as there is a necessity to provide a systematic overview over the field. In the second part, the seminar will take up a larger part of the course time. Please be prepared to participate in the course from 14:00 to 17:45 every week.