Empirical Research in Managerial Accounting by xacepjsx


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									                               Introduction                                     Course Schedule

                               This course is designed for PhD students         This course is ‘seminar based’ as opposed
                               and young researchers who would like to          to a lecture style. Students are expected
                               extend and deepen their knowledge on             to carefully read the papers assigned for
                               current research issues in Managerial Ac-        each seminar. One class member will be
                               counting. Topics include behavioural and         assigned the readings set for each semi-
                               economic determinants of control system          nar. It will be the student’s responsibility
                               choices, field research, archival research       to present the assigned paper and critique
                               and survey research on performance               it. All other students are expected to read
                               measurement and the application of alter-        the set papers prior to each seminar, and
                               native theories and research methods to          to be ready to engage in discussion with
                               managerial accounting.                           the student presenting and critiquing each
                                                                                paper. The classroom environment will
                               The subject draws primarily on theoretical       therefore be highly participative.
                               frameworks developed in the economics
                               and behavioural research literature. This
                               literature provides the foundation for
                               analyzing the factors that influence the
 III. Summer School on         effectiveness of management accounting
    Accounting 2007            systems. Management accounting sys-
                               tems are conceptualized as systems that
                               are designed to serve two roles – the
Empirical Research             decision facilitating role and the decision
                               control role. We aim to enhance students’
  in Managerial                ability to assess the functional and dys-
                               functional effects of management ac-
   Accounting                  counting systems in serving these roles.

                               We also examine the methods used in
                               empirical management accounting re-              We expect an active cooperation from the
                               search by studying method applications in        participants. Therefore it is essential to
   Professor Chris Ittner      extant research. This will enable students       become acquainted with appropriate sci-
     (Wharton School,          to critically evaluate, analyse, and criticize   entific papers for the participation in the
 University of Pennsylvania)   both the conceptual and method content           course. A list of the relevant literature is
                               of the extant literature. Through these          sent to the participants in time. Students
                               evaluations we aim to enhance students’          should already prepare the introductive
  Lausanne, July 2-4, 2007     ability to develop new research questions        article: Ittner, C.D/Larcker, D.F. (2001),
                               that increase our understanding of man-          Assessing Empirical Research in Manage-
                               agement accounting systems in practice           rial Accounting, in Journal of Accounting
                               and to utilize appropriate research meth-        and Economics, 2001, p. 349-410.
                               ods to explore such questions.
Venue                                          Course language                                Accommodation

The course will be held on the premises of     The course language is English.                We already reserved some rooms at the
the University of Lausanne, HEC in Swit-                                                      local youth hostel. Please indicate with
zerland.                                                                                      your application whether you want to
For further information on the city of                                                        book a single and/or a double room with
Lausanne,     see   http://www.lausanne-                                                      showers in the youth hostel.
e=E                                                                                           Below you find a list of hotels which we
                                                                                              can recommend and which are closely
                                                                                              located to the University of Lausanne.

                                                                                                  Hotel       Hotel       Hotel City   Youth
                                                                                                              Agora       ***          hostel

                                               Admission requirements                             Single      CHF 150.-   CHF 136.-    CHF 49.-
                                               The course focuses on issues of manage-            Dble        CHF 200.-   CHF 180.-    CHF 77.-
                                               rial accounting, performance measure-
                                                                                                  Triple      CHF 250.-   CHF 232.-    -
                                               ment and cost accounting on an advanced            Room
                                               level. The participants should therefore           Breakfast   Included    Included     Not
                                               exhibit, apart from analytic abilities,                                                 included

Organisation                                   knowledge within the range of these top-
                                                                                                  Bonus       Free        Free         -
                                               ics. Moreover, a close relation of the topic                   Parking     Movies
The seminar leader is Prof. Chris Ittner       of your own scientific work to the studied                     and
(Wharton School, University of Pennsyl-        issues is desirable. The number of partici-                    Movies
                                               pants is limited to 25 persons.                    Visitor     CHF 2.20    CHF 2.00     CHF 1
vania) an internationally highly recognized                                                       tax
colleague.   For    more     details,  see:
http://www.wharton.upenn.edu/faculty/itt       Fees
                                               No enrollement fees apply.                     Hotel Agora:
The summer school is jointly organised by
                                                                                              Hotel City:
   •    Prof. Dr. Alexis H. Kunz (University                                                  ml
        of Lausanne, HEC),                                                                    Youth hostel:
   •    Prof. Dr. Christian Hofmann
        (University of Tübingen), and
   •    Prof. Dr. Thomas Pfeiffer
        (University of Vienna).
Application deadline                             Contact Address

The deadline for applications is March 30,       Maria Khodorkovskaya
2007. A complete application includes (i)        Assistant of Prof. Dr. Alexis H. Kunz
a short personal record (Curriculum              Université de Lausanne, HEC
Vitae), (ii) a list of visited lectures in ac-   Internef, 510
counting, control or finance and (iii) a         CH - 1015 Lausanne
short description of the thesis and/or           Switzerland
postdoctoral lecture qualification in Eng-       Tel: +41 - 21 - 692 - 34 58
lish.                                            Email: summerschool@unil.ch
                                                 Internet: http://www.uni-
Please mail the documents as a pdf file          tuebingen.de/controlling/summerschool/
(yourname_yourUniversity.pdf)        to
summerschool@unil.ch. Participants will
be informed upon their acceptance by
email by April, 9 2007.                          Prof. Dr. Alexis H. Kunz
                                                 University of Lausanne, HEC
                                                 Internef Building, # 523
                                                 CH-1015 Lausanne-Dorigny

                                                 Prof. Dr. Thomas Pfeiffer
                                                 Lehrstuhl für Controlling
                                                 Universität Wien

                                                 Prof. Dr. Christian Hofmann
                                                 Lehrstuhl für Unternehmensrechnung und
History of the Summer School                     Controlling
                                                 Eberhard Karls Universität Tübingen
The summer school takes place each year
alternating in Vienna, Tübingen and
Lausanne. Previous summer courses were
held by Stefan Reichelstein (Stanford Uni-
versity) and by Joel Demski (University of

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