Learning objectives

This course aims to develop first academic skills to position the research within the classic accounting approaches referring to theories and methods. At the end of the course, the candidates are expected to gain the ability to design a research project consistently embracing the proper theories and methods that inform and are used in accounting research.

Prerequisites and basic notions

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Program

The course frames the classic accounting studies in a diachronic perspective, showing the main evolutions that occurred in the critical and interpretative approaches and in the positivist approach. Such approaches are then investigated in detail by relying upon popular settings of investigation in financial accounting (such as earnings and disclosure quality, and capital markets dynamics) as well as sustainability reporting and accounting history. Emerging topics and approaches will be underlined for a comprehensive accounting field of study overview.

Didactic methods

Participatory frontal lessons

Learning assessment procedures

Research project on a key topic discussed in class

Assessment

1. Class participation, contribution, and discussion (40%)
2. Research project on a key topic discussed in class (60%)