Institute of Accounting and Control

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Economics of Accounting

This course considers the use of accounting information in markets and hierarchies. In particular, the focus is on the use of accounting information for performance evaluation and as a signal in the managerial labor market. We will consider the historical origins, key seminal papers, and current state of the art publications.

In the lecture, we first consider basic concepts of managerial and financial accounting on the basis of Christensen/Feltham "Economics of Accounting," Volumes I and II. Thereafter, seminal papers and current working papers around the theme career concerns are analyzed and discussed. The main goal of the course is a well-grounded and profound examination of current research questions and relevant methods. In this context, the participants will present and debate published studies or recent working papers.