INTOP4013 Researching Accounting and Change – Qualitative Approaches

    • Number of credits
      7,5
    • Teaching semester
      2023 Spring, 2024 Spring
    • Language of instruction
      English
    • Campus
      Lillehammer
    • Required prerequisite knowledge

      None

Course content

The course introduce various strands of accounting research that applies qualitative approaches, like case studies and ethnographies, to study the role of accounting in relation to; management control, strategy and organizational change and innovation processes, using a variety of theoretical approaches, like; contingency theory, behavioral accounting, organizational culture and politics, symbolic interactionism, New Institutionalism, governmentality and Actor-Network Theory.

  • Behavioral accounting, which marks the beginning of qualitative approaches in accounting research, is introduced through seminal papers about the roles and organizational context of accounting.  The other main strand of behavioral accounting adopts a contingency approach, which is concerned with designing management accounting controls (MACs) to fit situational contingencies.
  • New-Institutional theory has been widely adopted in accounting research and uses key concepts like homogenization, decoupling, window dressing, institutions, etc.
  • Cultural approaches in accounting research seek to show how accounting is culture and creates culture within organizations.
  • Symbolic interactionism has recently gained renewed interest especially through the work by Erving Goffman and notions such as impression management, backstage/frontstage.
  • Governmentality is based on the French sociologist Michel Foucault. It is basically used to show how various accounting programs can disseminate in or across countries to improve management and effectiveness of organizations.
  • Actor-Network-Theory is a more recent theory and processual methodological approach used widely in accounting research to increase our understanding of the dynamics of accounting change and innovation.

The course relates to contemporary debates and societal challenges such as; gender inequality, (de)centralization and sustainable development by considering the (performative) role of accounting and accounting research.

 

Learning Outcome

A candidate having completed the course have the following learning outcomes:

Knowledge

The candidate/student:

  • Has knowledge of the most seminal qualitative approaches in accounting research
  • Can distinguish between various theoretical approaches in qualitative accounting research
  • Can demonstrate a knowledge of, and ability to distinguish between, the different Management Accounting/Management Control research methodologies, with particular emphasis on qualitative research
  • Has knowledge about the development of the research field and research frontier
Skills

The candidate/student:

  • Has the ability to critically assess and discuss the different qualitative approaches and their theoretical foundations
  • Has the ability to detect underlying theoretical assumptions of the presented theories
  • Has the ability to relate own research to a qualitative approach and presented theories
  • Has the ability to situate research questions in their broad context(s) by review of the relevant literature
General competence

The candidate/student:

  • Can position their own research vis-a-vis the extant accounting literature
  • Can communicate and debate their own research findings both in writing and in oral presentations
  • Can communicate and participate in debates concerning Management Accounting/Management Control problems and be critical of accounting change research.
Teaching and working methods

Lectures, student presentations, discussions and trouble-shooting sessions with focus on students’ PhD projects.

Required coursework

Students must participate in at least 2 out of 3 assemblies to qualify for the exam.  Students are assessed through the production of individual paper assignments, using the course literature and insights developed through active participation at the lectures, and based upon the expected learning outcomes from the course. More specific details regarding the assignments and the final written paper assignment will be communicated during the first assembly. 

Form of assessment

Students must participate in at least 2 out of 3 assemblies to qualify for the exam.  Students are assessed through the production of individual paper assignments, using the course literature and insights developed through active participation at the lectures, and based upon the expected learning outcomes from the course. More specific details regarding the assignments and the final written paper assignment will be communicated during the first assembly.

Grades

Only the grade Pass (P) or Fail (F) is used. Upon a successful completion of the PhD course students will receive a certificate that documents their grade and the 7.5 ECTS. 

Assessments
Form of assessmentGrading scaleGroupingDuration of assessmentSupport materialsProportionComment
Home exam
Passed - not passed
Faculty
Inland School of Business and Social Sciences
Department
Department of Business Administration