Accounting

Recent years have witnessed an increasing demand for high-quality governance mechanisms including the financial reporting, management control, auditing and executive compensation of the firm.  Therefore, research activity at the Department of Accounting covers the design of these broadly defined governance mechanisms. Recent research explores how such governance mechanisms can be designed in a sustainable manner to meet the challenges of the current business environment. Moreover, this question is addressed in the context of public organizations. The exploration of governance mechanisms covers both financial and management accounting’s point of view, thereby taking different angles to the question of how to develop effective corporate governance mechanisms in private and public organizations.

More specific research topics at the Department of Accounting include the effects of the personal attributes and traits of top executives, auditors and other corporate insiders on the accounting and financial decisions of the firms they are leading, the use of external environmental reporting information on firm decision making, the impact of cost management techniques on public sector governance, the transfer of management accounting from the private sector to the public sector, and the relationship between steering systems/IT infrastructure and management accounting.

Last updated: 19.7.2016