This course will be held in English

This course provides a thorough introduction into research theory in an accounting context. For this purpose, the course starts with an introduction into the basics of research theory and the role of different paradigms in accounting research. The course then proceeds with an introduction into the most commonly applied methods of accounting research, including analytical research, empirical research and qualitative research.

The course is conducted using a seminar format. Thus, students are expected to take an active part in discussing and evaluating the readings assigned for each course session. In general, the readings for each session includes 2-3 papers that are discussed in more details in the session and additional reading. All students need to be familiar with the required readings.

Students who complete this course have gained an understanding of research theory in general and the role of different research paradigms in accounting research. Further, students have gained an understanding of the most commonly applied methods in accounting research including quantitative and qualitative methods. Students are able to assess the suitability of different research methods with regard to specific research questions and can use this knowledge in their own scientific research projects.

Students must attend 80 % of the sessions in order to pass the course.

The course is conducted using a seminar format. Thus, students are expected to take an active part in discussing and evaluating the readings assigned for each course session. In general, the readings for each session includes 2-3 papers that are discussed in more details in the session and additional reading. All students need to be familiar with the required readings.

For each paper, one or more discussion leaders are assigned who will each prepare a two-page
summary before the course starts. In addition, the task of a discussion leader consists of briefly
summarizing the paper, highlighting the contribution, and pointing out/discussing some critical
research design choices. The course language is English.

In preparation of the course, students are asked to:

- Carefully work through the required readings

- Prepare a presentation on the assigned papers

- Lead the class discussion of the assigned paper

- Contribute to in-class discussions

In-class participation: 20%

Presentation: 40%

Examination paper: 40%

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