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Archived Curricula Guide 2015–2017
Curricula Guide is archieved. Please refer to current Curricula Guides
KATLAS24 Management Accounting and Human Behaviour 10 ECTS
Organised by
Degree Programme in Business Studies
Accounting and Finance
Person in charge
University Lecturer
Planned organizing times
Period(s) I II III IV
2015–2016 X X
2016–2017 X X
2017–2018 X X
Preceding studies
Recommended: Basic and Intermediate studies in Accounting (min 50 ects). Sufficient English language skills.

Learning outcomes

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.


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.

Teaching methods

Teaching method Contact Online
Exercises 0 h 50 h

Teaching language


Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Open University Students
  • Doctoral Students
  • Exchange Students
In English

Exercises, cases and essays online in English.


Numeric 1-5.

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.

Belongs to following study modules

School of Management
Archived Teaching Schedule. Please refer to current Teaching Shedule.
School of Management