BEHAVIOURAL ASPECTS IN ACCOUNTING Level Master
Pre-requisitesOne year of full-time business administration studies, equal to 60 ECTS credits.
Period S1
ECTS credits 7.5
Course Co-ordinator Fredrik Ljungdahl
Objectives
The objective of the course is to increase the student’s knowledge of behavioral aspects in accounting research. In particular, the course addresses how accounting information influences decisions made by accountants and non-accountants inside and outside the firm.
Contents
During the course we will discuss various behavioral accounting issues in a series of seminars. The topics to be discussed at the seminars include:
– The concept of behavioral accounting and the rational decision-making process,
– Accounting systems as devices for organizational learning,
– Accounting information as a source of power,
– Values and cultures and how they influence accounting and decision-making,
– Auditing and ethical reasoning.
Teaching Methods
Compulsory attendance at seminars with active student participation.
Evaluation
Assignments on the course literature written in small groups. Individual assessment of performance during the seminars.
Course Literature
Research articles distributed via JIBS.
Accounting and Finance Courses
- Bachelor Level Courses
- Basic Financial Accounting
- Business Analysis and Financial Modeling
- Corporate Finance for Executives
- Cost Control Systems
- Financial Management and Investement
- Financial Planning
- International Financial Management
- Introduction to Financial Management and Business Administration
- Management Accounting
- Research Methods in Business Administration
- Security Markets and Financial Contracts
- Master Level Courses
- Accounting Information Systems
- Behavioural Aspects in Accounting
- Derivative Securities
- Entrepreneurial Accounting and Control
- Entrepreneurial Finance and Venture Capital