Specialization Seminars in Accounting


Course Objective

To develop knowledge of, and insight into, theories in the accounting
• To develop the ability to critically analyze and evaluate
theories in the accounting field
• To develop the ability to synthesize and integrate theories in
the accounting field
• To develop the ability to make an original scholarly
contribution to the accounting field
• To develop the ability to effectively communicate verbally
about accounting theories
• To develop the ability to effectively communicate in writing
about accounting theories

Course Content

The areas of research that can be discussed are (note this might
1 Research on target setting and performance
measurement in firms
2 Research on management accounting and management
3 Research on financial reporting and earnings
4 Research on compliance and corporate governance
5 Research on sustainability, accountability and
6 Research on financial accounting and auditing

The overall idea is to teach students the core aspects and topics of
research in accounting.

Teaching Methods

This specialization course takes the form of a research seminar where
the literature that students have read before coming to class is
discussed and critically assessed. The seminar aims to give students a
solid understanding of the latest developments in accounting research.
Weekly: one four-hour meeting involving a discussion of the literature.

Method of Assessment

The final grade consists of:
• Individual written examination (60%)
• Individual assignment (40%)
Conditions to pass the course:
• The score for the individual examination must be 5.5 or
• Attendance is mandatory.
• Students who miss more than one class will not be allowed to
take the exam.

• In the case of a resit only the exam can be retaken;
• Results obtained for the assignment will remain valid.


A list of articles will be distributed via Blackboard/Canvas

Additional Information

Due to the entry requirements of the programme, the courses of the
Research Master Business in Society are only available for students
registered for this master’s programme and, upon approval of the
programme director, to other Research Master programmes or PhD students.

General Information

Course Code E_BIS_SSA
Credits 6 EC
Course Level 400
Language of Tuition English
Faculty School of Business and Economics
Course Coordinator dr. P.R. Tuertscher
Examiner dr. P.R. Tuertscher
Teaching Staff prof. dr. C.J.M. de Groot
dr. J.P. Mendoza Rodriguez

Practical Information

You need to register for this course yourself

Last-minute registration is available for this course.

Teaching Methods Seminar, Lecture