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Archived teaching schedules 2017–2018
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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
Course unit descriptions in the curriculum
Degree Programme in Business Studies
Accounting and Finance
Faculty 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 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.

General description

- 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

Enrolment for University Studies


Enrolment time has expired


Eeva-Mari Ihantola, Teacher responsible


11-Sep-2017 – 8-Dec-2017
Independent work 50 hours Web-based


Numeric 1-5.

Evaluation criteria

Evaluation, numeric 1-5, 40% from exercises online and 60% from an exam

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 in exercises 1-8.

Further information

The teacher will give you the Moodle key after you have been accepted to the course.

Modes of study
- Exercises (essays and cases) online in English. Do exercises in a given order 1-8 and return
them one by one by using tools in Learning 2 (Moodle). The teacher will send comments and
evaluation by Moodle.
- A written exam at the end of the course in English. You can take an electronic exam in
December/January after getting through all the eight exercises.