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Archived teaching schedules 2014–2015
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KATLAS12 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
Course unit descriptions in the curriculum
Degree Programme in Business Studies
Accounting and Finance
School of Management

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 itsĀ“ 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.

General description

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.

Enrolment for University Studies

Enrolment time has expired


Eeva-Mari Ihantola, Teacher responsible


3-Sep-2014 – 19-Dec-2014
Exercises 50 hours Web-based


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.

Further information

Available for: Exchange students. Exercises, cases and essays online in English.

Preceding studies:

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

Sufficient English language skills.

(Perustutkinto-opiskelijoille suomenkielinen toteutus syksyllä 1.-2. periodeissa.)