Bern, Switzerland

Experimental Research in Accounting

when 26 June 2019 - 28 June 2019
language English
duration 1 week

We will discuss a selection of research topics/studies that draws on behavioral theories to address accounting issues using the experimental method. You will leave this course with a basic understanding of behavioral concepts, and how they apply to accounting settings. You will also be better able to analyze, critique, and construct such research.
Examples of applied topics in the course:
- Motivated reasoning
- Affect in decision-making
- Construal level effects
- Formatting effects
- The effects of information delivery medium and other stylistic disclosure characteristics

Course requirements
This course is seminar based. A list of course readings will be sent to students in advance, and will explain which students are responsible for different aspects of each paper to be covered. It will be the student’s responsibility to read all of the assigned papers prior to the course, and to be ready to engage in discussion with the class even on papers for which they are not assigned responsibility. We expect active cooperation from the participants. Therefore, it is essential to become acquainted with the assigned papers.

Course leader

Kristina M. Rennekamp (Cornell University)

The summer school is jointly organized by Prof. Dr. Christian Hofmann (LMU Munich), Prof. Dr. Alexis H. Kunz (University of Bern), and Prof. Dr. Thomas Pfeiffer (University of Vienna).

Target group

This course is designed for PhD students and other researchers interested in experimental research in accounting.

Admission requirements
The course focuses on issues of managerial accounting, performance measurement and cost accounting on an advanced level. The participants should therefore exhibit, apart from analytic abilities, knowledge within the range of these topics. A close relation of the participant’s scientific work to the course content is desirable. The number of participants is limited.

A complete application includes (i) a short personal record (Curriculum Vitae), (ii) a list of visited lectures in accounting, control, or finance and (iii) a short description of the thesis and/or postdoctoral lecture qualification in English. Please mail the documents as a pdf file (yourname_yourUniversity.pdf) to Participants will be informed upon their acceptance by
email (at the latest by March 29, 2019).

Fee info

CHF 0: No enrolment fees apply.

The course will be held at the University of Bern