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Arkistoitu opetusohjelma 2015–2016
Selaat vanhentunutta opetusohjelmaa. Voimassa olevan opetusohjelman löydät täältä.
KATLAS24 Management Accounting and Human Behaviour 10 ECTS
Period I Period II Period III Period IV
Language of instruction
Type or level of studies
Advanced studies
Kauppatieteiden tutkinto-ohjelma
Yrityksen taloustiede, laskentatoimi
School of Management

Learning outcomes

Contents: The past, the present and future of behavioral research in management accounting; The methodologies and methods used in research; Different behavioral themes, e.g. motivation, participation, organizational climate, emotional intelligence.

Upon completion of the course, the student will be acquainted with the past, the present and future of behavioral research in management accounting and be able to analyze and assess research and its´ results critically. The student will understand the human aspects of management accounting and can challenge the view of the traditional mechanistic management accounting at the level of practice and theory.


Eeva-Mari Ihantola, Teacher responsible


7-Sep-2015 – 15-Dec-2015
Exercises 50 hours Web-based

Study materials

  1. Birnberg: A Proposed Framework for Behavioral Accounting Research, Behavioral Research in Accounting, Vol. 23, No. 1, 2011, pp. 1-43.
  2. Ryan, Scapens and Theobald: Research Method & Methodology in Finance & Accounting, 2002, 2nd edition. Thomson, London.
  3. Other materials specified during course.

Further information

Available for: Exchange students. Exercises, cases and essays online in English.
(Perustutkinto-opiskelijoille suomenkielinen toteutus syksyllä 1.-2. periodeissa.)

Preceding studies:

Recommended: Basic and Intermediate studies in Accounting (min 50 ects).

Sufficient English language skills.