Accounting

The Accounting group is divided into two sub-groups: One group conducts quantitative (formal analytical and archival) research in the areas of financial accounting and auditing. The other group focuses on qualitative research in management accounting and control. In line with their research interests, the group members are involved in teaching at Executive, Master, and Bachelor levels, as well as tailor-made Corporate courses in the respective areas.

The financial accounting and auditing group members have multidisciplinary backgrounds in accounting, economics and finance. The group’s ambition is to conduct high-quality research and its members succeeded in publishing in renowned international accounting journals such as The Accounting Review; Accounting, Organizations and Society; Journal of Accounting Research; Management Science; and Review of Accounting Studies, but also in high-quality finance journals like the Review of Finance.

The management accounting and control group is also multidisciplinary, with backgrounds in accounting, arts, economics, finance, management, psychology, and technology, and has published in renowned journals such as Journal of Management Accounting Research; Management Accounting Research; Journal of Management Control; Journal of Accounting and Organizational Change; and Qualitative Research in Accounting and Management. The ambition of the group is the become a research cluster on the interface between digitalization and management control.

The research and teaching interests of the faculty members of the Accounting group are both theory- and application-oriented. They include the following areas:

• Financial accounting
• Bank accounting, pension accounting
• Disclosures, financial reporting quality and earnings management
• Auditing
• Audit market regulation
• Economics of accounting information, economics of auditing
• Corporate governance
• Management Control
• Management Accounting
• Performance measurement and management
• Digitalization and accounting change
• Enterprise Risk Management
• Cash Flow Management
• Value Creation and Monetization

The group hosts The Scandinavian Accounting Research Conference and Doctoral Consortium and a research seminar series.