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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.

The lecture provides an introduction to different theoretical perspectives on accounting: economic theories; contingency theory; institutional theory; behavioural accounting; interpretative theory; practice theory; governmentality.
In the seminar, selected topics from interpdisciplinary research on accounting and its role for economic actors, organizations, markets, and the environment will be discussed. There will be space for adapting the seminar topics to students' preferences.

Lecture with in-class discussion.
Seminar: readings, discussions, presentations and seminar paper.

Lecture: Exam paper.

Seminar: 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, 09.10.2017, 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.