Accounting Theory

 

Instructor

 Professor John Christensen

(Department of Businessand Economics, University of Southern Denmark)

 

Munich, June 04-06, 2015

 

This course is designed for PhD students and young post-doctoral researchers in accounting who would like to extend and deepen their knowledge on current research issues in accounting.

This course will examine accounting theory with an emphasis on analytical modeling of accounting issues. First part of the course will stress the relation between economics and accounting, as income measurement and costing issues will be analyzed. Subsequently market valuation and accounting valuation will be contrasted and investigated. Finally the course will emphasize the relation between performance evaluation and the information content in accounting numbers.

 The main topics include:

The primary objective of the course is to introduce young researchers in accounting to current research paradigms related to accounting theory and to identify promising avenues for future research.

Introductory readings:

Christensen, J., and J. Demski: Accounting Theory. An Information Content Perspective, Irwin/McGraw Hill, 2003.
Christensen, J.: Accounting Errors and Errors of Accounting, The Accounting Review, Vol. 85, No. 6, 2010 pp. 1827–1838.