Mini Theory Seminar, Spring 2021
For those working on accounting empirics, theory underlies the motivation, intuition, and interpretation of our work. As such, having an appreciation for theory and some experience in how to approach the theory literature makes it easier to form research ideas, develop hypotheses, and understand the results of our work.
This course aims to provide a broad overview of different literatures in accounting theory which complements students’ first year of course work. The selected papers challenge you to think more broadly about what accounting is, how it works, and what it should be. The focus of the course will not be on the mathematics behind the papers, but instead on the intuition and understanding the papers provide.
| Outline: |  | Book office hours: |  |
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Session 1: Bookkeeping and Double Entry | Interactive slides | Print slides (pdf) |