The seminar discusses classical and recent analytical, economic-models-based research in the area of Management Accounting (with topics such as budgeting, performance measurement, or transfer pricing).

The seminar covers both classical journal articles, which introduce the topics, and a selection of recent articles. In the seminar, students put emphasis on identifying the articles’ research questions, the corresponding theoretical research design, and the insights provided. Students identify the assumptions that underly the economic models and reflect the assumptions’ justification and impact. The seminar aims to introduce interested students to analytical research in Management Accounting and to create an application-oriented understanding of economic-models-based analysis.

In the first session, the seminar provides an overview of the addressed topics and selected articles. Moreover, the students and instructors collaboratively develop the design of the following sessions, where students will summarize and present journal articles.

• Overview of central topics and journal articles from the research field of Management Accounting
• Knowledge of central elements of analytical research (economic models) in this research field
• Reflection on the advantages and disadvantages of analytical research (economic models)
• Transfer and use of these insights for writing one's own scientific papers

Participation is expected to be at least 80%. WU-students are expected to participate on site. EUI-students from partner universities may participate online. (Hybrid mode restricted to EUI-students.)

Students have to independently prepare a written essay on the assigned journal articles and to present its key elements. The in-class discussion of these presentations serves the critical reflection of the topic.

All participants are expected to carefully prepare all articles on the reading list and actively participate in the discussion.

• 45%: Written essay of two assigned journal articles (1 to 3 pages structured according to What, Why, How)
• 35%: Presentation of the two assigned journal articles and lead of the discussion/answering questions about the presented articles
• 20%: Participation & involvement in the discussion of all articles

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katrin.weiskirchner-merten@wu.ac.at

christian.riegler@wu.ac.at