Summary of all lectures/exam material Topics in Business Economics
Table of contents
Lecture 1....................................................................................................................................................... 2
Lecture 2....................................................................................................................................................... 3
Paper: Roslender & Dillard (2003)........................................................................................................................3
Paper: De Villiers et al (2019)...............................................................................................................................3
Paper: Richardson (2015).....................................................................................................................................4
Lecture 3....................................................................................................................................................... 4
Paper: Mahama et al. (2016)...............................................................................................................................5
Paper: Poston & Grabski (2002)...........................................................................................................................6
Paper: Quattrone and Hopper (2005)...................................................................................................................6
Lecture 4....................................................................................................................................................... 6
Paper: Argys (1990)..............................................................................................................................................6
Paper: Kloot (1997)...............................................................................................................................................7
Lecture 5....................................................................................................................................................... 8
Paper: Burghstahler and Dichev (1997)................................................................................................................8
Paper: Cohen et al. (2008)....................................................................................................................................8
Paper: Graham et al (2005)..................................................................................................................................9
Lecture 6....................................................................................................................................................... 9
Paper: Burghstahler et al. (2006).........................................................................................................................9
Paper: Bonacchi et al. (2018)..............................................................................................................................10
Paper: Jha (2019)................................................................................................................................................10
Lecture 7...................................................................................................................................................... 11
Paper: Hofstede (1981).......................................................................................................................................12
Paper: Chwastiak (2006)....................................................................................................................................13
Solution to ‘performance management in court’ case.......................................................................................14
Lecture 8...................................................................................................................................................... 15
Paper: Dickhaut et al (2018)...............................................................................................................................15
Paper: Olsen & Gold (2018)................................................................................................................................16
Paper: Eskenzazi, Hartmann & Rietdijk (2016)...................................................................................................16
Lecture 9...................................................................................................................................................... 17
Paper: Chang et al (2013)...................................................................................................................................18
Paper: Messner (2009).......................................................................................................................................18
, Paper: Lerner & Tetlock (1999)...........................................................................................................................18
Important takeaway questions from this lecture...............................................................................................18
Lecture 10.................................................................................................................................................... 19
Paper: Bansal & Roth (2000)..............................................................................................................................19
Paper: Campbell (2010)......................................................................................................................................20
Paper: Tange et al (2015)...................................................................................................................................21
Lecture 11.................................................................................................................................................... 21
Paper: Clarckson et al. (2008).............................................................................................................................21
Paper: Hahn & Lülfs (2014).................................................................................................................................22
Paper: Grewal et al. (2019).................................................................................................................................23
Lecture 12.................................................................................................................................................... 23
Paper: Granlund & Malmi (2002).......................................................................................................................24
Paper: Chapman & Kihn (2009)..........................................................................................................................24
Paper: Jeacle & Carter (2011).............................................................................................................................24
Lecture 13.................................................................................................................................................... 25
Paper: Ezramel & Robsen (2009)........................................................................................................................25
Paper: Clegg (2015)............................................................................................................................................26
Paper: Jenner (1998)...........................................................................................................................................26
Lecture 1
Academic writing:
- Omit needless words
o Discuss what needs to be discussed once.
o Avoid mindless repetition repeating the same thing with different words
- Avoid metacomments
o Now that we’ve, we will
o In this chapter, we will
- Use repetition and parallel construction
o Be boring: in the first place.. in the second place.. in the third place..
o Use parallel constructions to make comparisons: use similar sentences but
vary in the key concepts
- Write in plain language
- Use I and we sparingly: never use we in an individual paper!
- Avoid language bias: use (s)he or him/her instead of him or use they/them.
, Lecture 2
Topic 1: Alternative perspectives in business economics research
Why take multiple perspectives? it helps solving complex problems!
Paper: Roslender & Dillard (2003)
- Accounting research is interdisciplinary
- But in practice the mainstream of accounting research is economic in nature.
- Basic tenets of this “mainstream” perspective:
o Reality is objective, knowable and measurable
o Assumptions of purposive behavior and utility maximization
o Social order is stable and controllable
o Ends are given, accounting specifies most efficient means
o Acceptance of existing social and organizational order
Interdisciplinary perspectives on accounting: any other perspective than mainstream
economics:
- Functionalist perspectives:
o Psychology and sociology
- Functionalist because it has the following characteristics:
o Reality is objective, knowable and measurable
o Social order is stable and controllable
o Acceptance of existing social and organizational order
Post-functionalist perspectives, both from sociology
- Interpretive accounting
o Reality is socially constructed
o Behavior is intentional and future-oriented
o Social order is objectified and changed through human social interaction and
sensemaking, but still accepted
- Critical accounting
o Humans have inner potentialities of self-actualization and emancipation,
restricted by social inequality and structures of economic domination
o Critical against social and organizational order, no value free, actively engaged
Paper: De Villiers et al (2019)
- Quantitative methods are mostly used for functionalist perspectives
o Distinction between empirical observations and theoretical constructs
o Theory leads to hypotheses, which are falsified or verified on the basis of
empirical tests.
o Search for causal relationships and scientific laws
- Qualitative methods are mostly used for post-functionalist perspectives
o Understanding the socially constructed reality
o Theoretical model is tentative and refined by empirical research findings
o Outcomes are grounded in subjective interpretations and common-sense
agreements between researchers and subjects
Table of contents
Lecture 1....................................................................................................................................................... 2
Lecture 2....................................................................................................................................................... 3
Paper: Roslender & Dillard (2003)........................................................................................................................3
Paper: De Villiers et al (2019)...............................................................................................................................3
Paper: Richardson (2015).....................................................................................................................................4
Lecture 3....................................................................................................................................................... 4
Paper: Mahama et al. (2016)...............................................................................................................................5
Paper: Poston & Grabski (2002)...........................................................................................................................6
Paper: Quattrone and Hopper (2005)...................................................................................................................6
Lecture 4....................................................................................................................................................... 6
Paper: Argys (1990)..............................................................................................................................................6
Paper: Kloot (1997)...............................................................................................................................................7
Lecture 5....................................................................................................................................................... 8
Paper: Burghstahler and Dichev (1997)................................................................................................................8
Paper: Cohen et al. (2008)....................................................................................................................................8
Paper: Graham et al (2005)..................................................................................................................................9
Lecture 6....................................................................................................................................................... 9
Paper: Burghstahler et al. (2006).........................................................................................................................9
Paper: Bonacchi et al. (2018)..............................................................................................................................10
Paper: Jha (2019)................................................................................................................................................10
Lecture 7...................................................................................................................................................... 11
Paper: Hofstede (1981).......................................................................................................................................12
Paper: Chwastiak (2006)....................................................................................................................................13
Solution to ‘performance management in court’ case.......................................................................................14
Lecture 8...................................................................................................................................................... 15
Paper: Dickhaut et al (2018)...............................................................................................................................15
Paper: Olsen & Gold (2018)................................................................................................................................16
Paper: Eskenzazi, Hartmann & Rietdijk (2016)...................................................................................................16
Lecture 9...................................................................................................................................................... 17
Paper: Chang et al (2013)...................................................................................................................................18
Paper: Messner (2009).......................................................................................................................................18
, Paper: Lerner & Tetlock (1999)...........................................................................................................................18
Important takeaway questions from this lecture...............................................................................................18
Lecture 10.................................................................................................................................................... 19
Paper: Bansal & Roth (2000)..............................................................................................................................19
Paper: Campbell (2010)......................................................................................................................................20
Paper: Tange et al (2015)...................................................................................................................................21
Lecture 11.................................................................................................................................................... 21
Paper: Clarckson et al. (2008).............................................................................................................................21
Paper: Hahn & Lülfs (2014).................................................................................................................................22
Paper: Grewal et al. (2019).................................................................................................................................23
Lecture 12.................................................................................................................................................... 23
Paper: Granlund & Malmi (2002).......................................................................................................................24
Paper: Chapman & Kihn (2009)..........................................................................................................................24
Paper: Jeacle & Carter (2011).............................................................................................................................24
Lecture 13.................................................................................................................................................... 25
Paper: Ezramel & Robsen (2009)........................................................................................................................25
Paper: Clegg (2015)............................................................................................................................................26
Paper: Jenner (1998)...........................................................................................................................................26
Lecture 1
Academic writing:
- Omit needless words
o Discuss what needs to be discussed once.
o Avoid mindless repetition repeating the same thing with different words
- Avoid metacomments
o Now that we’ve, we will
o In this chapter, we will
- Use repetition and parallel construction
o Be boring: in the first place.. in the second place.. in the third place..
o Use parallel constructions to make comparisons: use similar sentences but
vary in the key concepts
- Write in plain language
- Use I and we sparingly: never use we in an individual paper!
- Avoid language bias: use (s)he or him/her instead of him or use they/them.
, Lecture 2
Topic 1: Alternative perspectives in business economics research
Why take multiple perspectives? it helps solving complex problems!
Paper: Roslender & Dillard (2003)
- Accounting research is interdisciplinary
- But in practice the mainstream of accounting research is economic in nature.
- Basic tenets of this “mainstream” perspective:
o Reality is objective, knowable and measurable
o Assumptions of purposive behavior and utility maximization
o Social order is stable and controllable
o Ends are given, accounting specifies most efficient means
o Acceptance of existing social and organizational order
Interdisciplinary perspectives on accounting: any other perspective than mainstream
economics:
- Functionalist perspectives:
o Psychology and sociology
- Functionalist because it has the following characteristics:
o Reality is objective, knowable and measurable
o Social order is stable and controllable
o Acceptance of existing social and organizational order
Post-functionalist perspectives, both from sociology
- Interpretive accounting
o Reality is socially constructed
o Behavior is intentional and future-oriented
o Social order is objectified and changed through human social interaction and
sensemaking, but still accepted
- Critical accounting
o Humans have inner potentialities of self-actualization and emancipation,
restricted by social inequality and structures of economic domination
o Critical against social and organizational order, no value free, actively engaged
Paper: De Villiers et al (2019)
- Quantitative methods are mostly used for functionalist perspectives
o Distinction between empirical observations and theoretical constructs
o Theory leads to hypotheses, which are falsified or verified on the basis of
empirical tests.
o Search for causal relationships and scientific laws
- Qualitative methods are mostly used for post-functionalist perspectives
o Understanding the socially constructed reality
o Theoretical model is tentative and refined by empirical research findings
o Outcomes are grounded in subjective interpretations and common-sense
agreements between researchers and subjects
