Learning objectives

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.

Program

Class 1 - Evolutions of Accounting Studies (4 h)
Traditional accounting studies in the Anglo-Saxon context
The positivist turn in accounting
Critical and interpretive accounting studies
The Italian School.

Class 2 - Classics in Critical and Interpretative Accounting Studies (4 h)
Examples of research topics in:
a) Accounting and governance;
b) Financial and sustainability accounting/reporting;
c) Accounting History.

Class 3 - Classics in Positivist Financial Accounting Research (4 h)
The agency theory perspective in accounting
Examples of research topics in:
a) Capital market accounting research;
b) Disclosure and financial analysts’ forecasts.

Class 4 - Classics in Positivist Financial Accounting Research (contd) (4 h)
Examples of research topics in:
a) Earnings quality;
b) Disclosure quality;
c) IFRS adoption.

Didactic methods

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.

Learning assessment procedures

Grade Components:
1. Class Preparation (20%)
2. Contribution and Discussion (10%)
3. Assignment (70%)

Assessment

Grading Scale:
A. Excellent
B. Very good
C. Good
D. Sufficient
E. Not sufficient
In-Class Procedures:
Open discussion, presentations, and critique.

Scheduled Lessons