Disciplina Discipline EAC5929
Teorias e Métodos na Pesquisa em Contabilidade Gerencial
Theory and Methodology of Managerial Accounting Research

Área de Concentração: 12136

Concentration area: 12136

Criação: 24/05/2022

Creation: 24/05/2022

Ativação: 24/05/2022

Activation: 24/05/2022

Nr. de Créditos: 4

Credits: 4

Carga Horária:

Workload:

Docentes Responsáveis:

Professors:

Andson Braga de Aguiar

Jeremy Brandon Lill

Objetivos:

O objetivo deste curso é ajudar aos estudantes de mestrado e doutorado a desenvolver fortes noções fundamentais de pesquisa em contabilidade gerencial. Em particular, o curso irá enfatizar teorias (p. ex., teoria de agência, teorias de motivação), métodos (p. ex., experimentos de laboratório, experimentos de campo, levantamentos, e pesquisa de arquivo), e apresentação (p. ex., escrita e oral) de pesquisa em contabilidade gerencial.

Objectives:

The objective of this course is to help graduate students build a strong foundation in management accounting research. In particular, the course will focus on theory (e.g., agency theory, motivational theory), methodology (e.g., laboratory experiments, field experiments, surveys, and archival), and presentation (i.e., written and oral) of management accounting research.

Justificativa:

A motivação para este curso é oferecer aos estudantes de mestrado e doutorado uma introdução a todos os componentes que são requeridos para elaborar um artigo científico. Isso é esperado ajudar os estudantes de mestrado e doutorado a desenvolver suas habilidades de publicar em periódicos de contabilidade norte-americanos, em particular, e internacionais, em geral.

Rationale:

The motivation for this course is to give graduate students an introduction to all components that are required for writing a research paper. This should help the graduate students with their ability to publish in U.S. and international accounting journals.

Conteúdo:

Semana 1: Teorias em Contabilidade Gerencial Semana 2: Métodos de Pesquisa em Contabilidade Gerencial Semana 3: Escrita e Apresentação de Pesquisa em Contabilidade Gerencial Semana 4: Tópico(s) indicados pelos estudantes #1 Semana 5: Tópico(s) indicados pelos estudantes #2

Content:

Week 1: Theories in Management Accounting Week 2: Research Methodologies in Management Accounting Week 3: Writing and Presenting Management Accounting Research Week 4: Student Topic(s) #1 Week 5: Student Topic(s) #2

Forma de Avaliação:

-

Type of Assessment:

-

Bibliografia:

Semana 1: 1. Lambert, R. A. (2006). Agency theory and management accounting. Handbooks of management accounting research, 1, 247-268. 2. Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology theory in management accounting research. Handbooks of Management Accounting Research, 1, 113-135. 3. Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. Handbooks of management accounting research, 1, 163-205. Semana 2: 1. Sprinkle, G. B., & Williamson, M. G. (2006). Experimental research in managerial accounting. Handbooks of management accounting research, 1, 415-444. 2. Anderson, S. W., & Widener, S. K. (2006). Doing quantitative field research in management accounting. Handbooks of Management Accounting Research, 1, 319-341. 3. Van der Stede, W. A., Young, S. M., & Chen, C. X. (2006). Doing management accounting survey research. Handbooks of management accounting research, 1, 445-478. Semana 3: 1. Beyer, B., Herrmann, D., Meek, G. K., & Rapley, E. T. (2010). What it means to be an accounting professor: A concise career guide for doctoral students in accounting. Issues in Accounting Education, 25(2), 227-244. 2. Ashton, R. H. (1998). Writing accounting research for publication and impact. Journal of Accounting Education, 16(2), 247–260. 3. Zimmerman, J. L. (1989). Improving a Manuscript’s Readability and Likelihood of Publication. Issues in Accounting Education, 4(2), 458–466. Semanas 4 e 5: A ser definido.

Bibliography:

Week 1: 4. Lambert, R. A. (2006). Agency theory and management accounting. Handbooks of management accounting research, 1, 247-268. 5. Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology theory in management accounting research. Handbooks of Management Accounting Research, 1, 113-135. 6. Chenhall, R. H. (2006). Theorizing contingencies in management control systems research. Handbooks of management accounting research, 1, 163-205. Week 2: 4. Sprinkle, G. B., & Williamson, M. G. (2006). Experimental research in managerial accounting. Handbooks of management accounting research, 1, 415-444. 5. Anderson, S. W., & Widener, S. K. (2006). Doing quantitative field research in management accounting. Handbooks of Management Accounting Research, 1, 319-341. 6. Van der Stede, W. A., Young, S. M., & Chen, C. X. (2006). Doing management accounting survey research. Handbooks of management accounting research, 1, 445-478. Week 3: 4. Beyer, B., Herrmann, D., Meek, G. K., & Rapley, E. T. (2010). What it means to be an accounting professor: A concise career guide for doctoral students in accounting. Issues in Accounting Education, 25(2), 227-244. 5. Ashton, R. H. (1998). Writing accounting research for publication and impact. Journal of Accounting Education, 16(2), 247–260. 6. Zimmerman, J. L. (1989). Improving a Manuscript’s Readability and Likelihood of Publication. Issues in Accounting Education, 4(2), 458–466. Weeks 4 and 5: To be determined. CRITÉRIOS DE AVALIAÇÃO: Estudantes serão avaliados considerando três components: 1) Apresentação de artigos científicos em aula 2) Participação em aula 3) Propostas/artigos de pesquisa escritos para serem entregues no final do curso. CRITÉRIOS DE AVALIAÇÃO (em inglês): Students will be graded on three components 4) Presentation of assigned papers in class 5) Participation in class 6) Written research proposals/papers to be turned in at the end of the course

Tipo de oferecimento da disciplina:

Presencial

Class type:

Presencial