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 with 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. tourisme.ch/view.asp?CurOS=1&Languag 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.- Room The course focuses on issues of manage- Dble CHF 200.- CHF 180.- CHF 77.- Room 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 nerc.html. No enrollement fees apply. Hotel Agora: http://www.fassbindhotels.com/e/2_agora.html The summer school is jointly organised by Hotel City: http://www.fassbindhotels.com/e/2_city_lausanne.ht • Prof. Dr. Alexis H. Kunz (University ml of Lausanne, HEC), Youth hostel: http://www.youthostel.ch/hosteldetails.html?&L=1& • Prof. Dr. Christian Hofmann user_hostels_pi1[bez]=LAS&cHash=ac58076f4a (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: firstname.lastname@example.org Internet: http://www.uni- Please mail the documents as a pdf file tuebingen.de/controlling/summerschool/ (yourname_yourUniversity.pdf) to email@example.com. Participants will be informed upon their acceptance by email by April, 9 2007. Prof. Dr. Alexis H. Kunz University of Lausanne, HEC DEMA-URCCF Internef Building, # 523 CH-1015 Lausanne-Dorigny Switzerland 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 Florida).
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