Perspectives on Management Accounting and Management Control

COURSE DETAILS:

Course Convenors
Prof. John Burns (ExeterUniversity)

Assoc. prof Kari Nyland (Trondheim)

Prof. Inger Johanne Pettersen (Trondheim)

+ International guest speakers:

• Dr Stephen Jollands (Exeter University)
• Prof. Irvine Lapsley (EdinburghUniversity)
• Prof. David Otley (LancasterUniversity)
• Prof. Robert Scapens (ManchesterUniversity)
• Assoc. prof. Kim Soin (ExeterUniversity)

OVERVIEW:

This course is intended to introduce PhD students to a variety of different research perspectives in the field of management accounting (MA) and management control (MC). It aims to give students a general understanding of different types of MA/MC research and the range of research methodologies that are available, and to equip students with practical research skills and knowledge to be applied to their thesis. The course provides an overview of the basic principles of research, the research process, its philosophy, methods and methodology. In addition, the course will cover development skills related to (PhD and beyond) research activity; and there will be a requirement for student participants to present some of their own work to fellow students and the faculty (with a discussant).

 Students will learn about some of the multiple approaches to MA and MC research (including their various philosophical bases), the vast literature than underlies this research area, and the plethora of theoretical frameworks that are used in the field. Methodologically, there will be an emphasis on qualitative, case-based research; theoretically, primary attention will be given to social and organisational frameworks; and empirically, there will be particular stress on research of MA and MC in the global public sector.

The course aims to:

• Explain the philosophy and traditions of MA/MC research;
• Enhance understanding of the research process;
• Help students gain familiarity with the MA/MC research literature, in general, and in specific subject areas such as public sector MA;
• Explain how to set about a research project;
• Provide students with a basis to construct your own research proposal;
• Help students critically evaluate research and especially learn to evaluate evidence and claims to ‘truth';
• Understand the role that the research literature plays in our construction of knowledge and the world of MA/MC;
• Encourage students to come to personal judgements about the nature of MA/MC knowledge and practice;
• Help students  gain the habit of asking ‘WHY?’, ‘HOW?’, and ‘SO WHAT?’ questions;
• Develop  personal skills for research activity.

LEARNING OUTCOMES:

On completion of this module, students will be able to:

Knowledge:

• Demonstrate a knowledge of, and distinguish between, the different MA/MC research methodologies, with particular emphasis on qualitative research,
• Distinguish between different available research methods, with particular emphasis given to case studies and interview techniques,
• Appreciate the need to clearly and strongly integrate the ontological assumptions, epistemological approach, methodology and method(s)adopted for your research,
• Understand the notion of ‘theory' and understand its place in the research process,
• Appreciate and bring together the various elements, which together contribute towards the design and production of a thesis.

Skills:

• Appreciate the different stages in the research process, and produce a coherent, concise and robust plan of the stages for their own research,
• Unpack some form of ‘problemmatization’ in their research agendas, and succinctly define (and/or refine) research questions, and select appropriate research method(s),
• Place research questions in their broad context(s) by review of the relevant literature(s) and surveying various sources of data,
• By oral presentation, participate in debates concerning MA/MC problems in multiple forms

ACTIVITY AND LEARNING METHODS:

The course consists of 3 interrelated workshops, which will comprise formal presentations by faculty members and guest speakers, discussions and informal group presentations of key research articles, students’ presentations of  paper addressing their own research (plus a fellow student’s discussant of the work), and a faculty panel debate on a topic decided by the students.

COURSEWORK REQUIREMENTS:

There will be some mandatory pre-readings before each workshop commences (students will be sent these readings two weeks prior to each event – a maximum of 3 articles for each workshop). Every student will write a summary (or short paper) that addresses their own research, present this to the faculty and fellow students, and there will be a discussant. Active participation throughout all the workshops’ proceedings is expected and grades will be given for the level of participation undertaken by each student. The reading list will be presented to the participants upon registration.  

GRADING:

Pass/Fail: The grading for this course will be judged by faculty members on a pass/fail basis. Students will be assessed on a combination of their paper, presentation, discussant and overall workshop participation. Although there will be considerable informal feedback given throughout the workshops, each student will also receive a formal feedback document (including pointers on their research paper) within two weeks of the close of each workshop.

Form of assessment – individual term paper

In the final paper (approximately 7000 words) each individual student should relate their own research project to the course contents. That can be done either in terms of conducting a literature review of the course literature related to the participant’ PhD-study itself, or be an application (or sketch) of one or two of the theories taught in the course to the empirics gathered for the participants’ own study. Each participant should provide a 10-15 page summary of their project and present to the other participants. The paper should also include an analysis of the probability of meeting the scientific criteria of the chosen theoretical strand. The paper will be evaluated by the course lectures. Certificate of completion will be sent to those successfully completing all requirements, including full attendance and submission of required assignments

Examination/Grading scale

Active participation through presentations and discussions in the seminars is required. This may take the form of discussions of papers, in-class presentations. Participants should obtain a passing grade on the final paper relating their own research project to the course literature and hereby demonstrate sound judgment and high degree of independent thinking.

Upon passing the course certificates 7,5 ETCS. Approximately 36 hours teaching/lectures,  approx  40-50 hours for the paper work, and further approx  100 -120 hours reading and understanding the course literature.

WORKSHOP 1:

An Introduction to Doing Management Accounting (MA) and Management Control (MC) Research 

Date:                   13-14^th October, 2015

Venue:               Trondheim Business School / Scandic Nidelven Hotel  

Faculty:

Prof. John Burns (University of Exeter, UK)

Prof. Irvine Lapsley (University of Edinburgh, UK)

Assoc. prof Kari Nyland (Trondheim Business School, Norway)            

Prof. Inger Johanne Pettersen (Trondheim Business School, Norway) 

Overview:

This first session will broadly introduce student participants to the realm of MA/MC research, covering (e.g.,) philosophical grounding, research design, methods, key extant literature in the field, and future challenges and research opportunities in this important theme. The session will also include some students’ presentation of their research-in-progress (with a discussant), plus a faculty panel debate on a topic decided by the students.

Broad indicative Topics:

• Identifying your research focus, and aiming for a research contribution
• Problemmatization in your research
• The philosophical foundations of MA and MC research
• Undertaking literature reviews
• Popular research methods in MA/MC research
• Context, and origins and early ‘classic’ articles in MA/MC
• Diversity in extant MA/MC research
• Future challenges for MA/MC research

WORKSHOP 2:

Management accounting (MA) and management control (MC) in the global public sector

Date:                   15-16^th December, 2015

Venue:               Trondheim Business School

Faculty:              Prof. John Burns (University of Exeter, UK)

Prof. David Otley (University of Lancaster, UK)

Assoc. prof Kari Nyland (Trondheim Business School, Norway)

Prof. Inger Johanne Pettersen (Trondheim Business School, Norway)

Assoc. prof. Kim Soin (University of Exeter, UK)

Overview:

In this second session we will extend our exploration at the MA/MC research area with more focused and specific attention given to the (global) public sector. There has been, and continues to be, significant challenges in terms of managing and accounting for the public sector (e.g., health, education) and, in this second session of the course, we intend to cover key previous works in the area and future challenges. The session will also include some students’ presentation of their research-in-progress (with a discussant), plus a faculty panel debate on a topic decided by the students.

Indicative Topics:

• The broader (social, organisational) aspects of ‘new public management’
• Classic articles in public sector MA/MC
• Critiquing global NPM practices in recent times: puzzles and paradoxes
• Implications for future public sector MA/MC research

 WORKSHOP 3:

Popular Theoretical Perspectives in Management Accounting (MA) and Management Control (MC) Research

Date:                   30-31^st March, 2016

Venue:               Trondheim Business School

Faculty:                           

Prof. John Burns (University of Exeter, UK)

Prof. Robert Scapens (University of Manchester, UK)

Dr Stephen Jollands (University of Exeter, UK)

Assoc. prof Kari Nyland  (Trondheim Business School, Norway)

Prof. Inger Johanne Pettersen (Trondheim Business School, Norway)

Overview:

In this final session, we will explore the role(s) of theory, concentrating most on the use of social theories in MA/MC research. Examples of the types of theories that will be covered (as well as considered for their possible strengths and weaknesses) are: institutional theories, structuration theory, Foucauldian theory, Bourdieusian theory, and actor network theory. The session will also include some students’ presentation of their research-in-progress (with a discussant), plus a faculty panel debate on a topic decided by the students.

Indicative Topics:

• Using (social) theory to illuminate empirical findings in MA/MC research
• Overview of the some popular theoretical approaches in MA/MC research
• Structuration theory
• Institutional theory
• Actor-Network theory
• Future theoretical-empirical dynamics in MA/MC research

Bibliographies of international Faculty can be downloaded from web pages: 

Prof John Burns

http://business-school.exeter.ac.uk/about/whoswho/index.php?web_id=John_Burns

Dr Stephen Jollands

http://business-school.exeter.ac.uk/about/whoswho/index.php?web_id=Stephen_Jollands 

Prof Irvine Lapsley

http://www.business-school.ed.ac.uk/about/people/60/Irvine/Lapsley

Prof David Otley

http://www.lancaster.ac.uk/lums/people/david-otley

Prof Robert Scapens

http://www.mbs.ac.uk/research/people/profiles/viewprofile.aspx?sid=5034285

Associate prof Kim Soin

http://business-school.exeter.ac.uk/about/whoswho/index.php?web_id=Kim_Soin