YLAJ2310 Research and Theories in Financial Accounting (4 cr)

This course offers a comprehensive overview of relevant theoretical traditions, topics, and recent empirical developments in the field of financial accounting with an emphasis on research that is at the focus of the accounting and corporate finance discipline at JSBE. The course topics are divided into thematic modules. Each thematic modules introduces the foundational concepts and seminal publications in each thematic area and highlights some more recent theoretical advancements. During this course, students are expected to complete a reflective learning diary (or essay) in which they consider e.g. how the different thematic modules advance their understanding of financial accounting and corporate finance and how they would update their research plan based on this learning. 

After successfully completing the course, the student understands the various streams of financial accounting research. This understanding allows positioning the student’s research within a theoretical discourse that is relevant to financial accounting and finance. It also facilitates the students’ ability to comment accounting research and frame their intended contribution in a way that is meaningful to accounting research community. Additionally, the course readings prepare students to engage in the teaching of accounting topics by providing background information and concepts for various topics or study modules. 

Completion of this course: Lectures/presentations and a learning diary

This course is recommended to be completed during the first year of doctoral studies. 

A set of article readings provided by the responsible lecturer.