Methodology of research in cost and management accounting

Faculty: Bartłomiej Nita, PhD


The course address the issues in writing doctoral thesis in Accounting

The main objective is to present to students contemporary state of research in cost and management accounting from the point of view of possible doctoral theses.

Course organization and administration

The course is organized in one, 10-hours- session that deal with main contemporary and strategic problems in the area of cost accounting and managerial accounting

The session will combine the lecture with class discussion.

Required texts/readings

50% of the readings should be devoted to contemporary research in the field described in the doctoral course title

  1. Blocher E.J., Chen K.H., Cokins G., Lin T.W., Cost Management. A Strategic Emphasis, McGraw-Hill Irwin, New York 2005.
  2. Shank J. K., Govindarajan V., Strategic Cost Management. The New Tool for Competitive Advantage, The Free Press 1993.
  3. Papers assigned during lectures

Course Requirements and evaluation

  1. Adequate preparation for, attendance and participation in the session.
  2. Final exam

Course schedule (10 hours)

Lecture 1

Duration: 4 hours

  1. A.A. Atkinson, W. Shaffir, Standards for field research in management accounting, “Journal of Management Accounting Research”, 1998; vol. 10
  2. G. Foster, S.M. Young, Frontiers of Management Accounting Research, “Journal of Management Accounting Research” 1997 vol. 9

Lecture 2 

Duration: 2 hours
Literature/readings: B. Pierce, R. Brown, An Empirical Study of Activity-Based Systems in Ireland, “The Irish Accounting Review”, Summer 2004

Lecture 3 

Duration: 2 hours
Literature/readings: M.A. Malina, F.H. Selto, Communicating and controlling strategy: An empirical study of the effectiveness of the Balanced Scorecard, “Journal of Management Accounting Research” 2001 vol. 13

Lecture 4 

Duration: 2 hours
Literature/readings: G. Schmelze, R. Geier, T.E. Buttross, Target costing at ITT automotive, “Management Accounting”, December 1996

Total: 10 hours     

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