Program Overview

Doctoral Course: Theorizing and Modelling in Management Accounting Research

Course Information

The doctoral course "Theorizing and Modelling in Management Accounting Research" is offered by Örebro University. The course focuses on developing participants' ability to critically reflect upon how management accounting phenomena are conceptualized and modelled in the extant literature, and to make informed modelling decisions in their thesis work.

Research Education Subject

• Business Administration

Course Period

The course took place from March 2022 to June 2022.

Background

Regardless of research field and traditions, high-quality empirical research requires strong linkages between more general theoretical assumptions, study-specific conceptual model(s), and data analysis. This course addresses critical issues such as the level of analysis, conceptualization of management accounting phenomena, and assumptions made about directions and forms of relationships.

Aim and Content of the Course

The overall aim of this course is to develop the participants' ability to critically reflect upon how management accounting phenomena are conceptualized and modelled in the extant literature, and to make informed modelling decisions in their thesis work. The course starts with a general discussion about what theory is, followed by an overview of commonly used approaches to theorizing and modelling in management accounting research. It then discusses in detail how models are built within three strands of the management accounting literature: contingency theory, new institutional theory, and structuration theory.

Application and Registration

The course is limited to 15 participants, accepted on a first-come basis, with priority given to students admitted to research studies within the schools of the Nordic PhD program in Management Accounting.

Studying at Örebro University

Örebro University offers various programs for master's students, exchange students, and doctoral students. The university has several schools, including:

• Behavioural, Social and Legal Sciences
• Business
• Health Sciences
• Hospitality, Culinary Arts and Meal Science
• Humanities, Education and Social Sciences
• Medical Sciences
• Music, Theatre and Art
• Science and Technology