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Archived teaching schedules 2018–2019
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KATLAS24 Management Accounting and Human Behaviour 10 ECTS
Periods
Period I Period II Period III Period IV
Language of instruction
English
Type or level of studies
Advanced studies
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

ONLINE COURSE

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

13.8. - 3.9.2018

Enrolment time has expired

Teachers

Eeva-Mari Ihantola, Teacher responsible
Eeva-Mari.Ihantola[ät]uta.fi

Teaching

10-Sep-2018 – 14-Dec-2018
Independent work 50 hours Web-based

Evaluation

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.