Economics of Accounting
- Zielgruppe: Masterstudierende im 3. Semester
- Turnus: WiSe
- 4 SWS
- 6 ECTS
This course considers the use of accounting information in markets and hierarchies. In particular, the focus is on the use of accounting information for performance evaluation and as a signal in the managerial labor market. We will consider the historical origins, key seminal papers, and current state of the art publications, with a particular emphasis on career concerns.
In the lecture, we first consider basic concepts of managerial and financial accounting on the basis of Christensen/Feltham „Economics of Accounting,” Volumes I and II. Thereafter, seminal papers and current working papers around the theme career concerns are analyzed and discussed. The main goal of the course is a well-grounded and profound examination of current research questions and relevant methods. In this context, the participants will present and debate published studies or recent working papers.