Research Traditions in Accounting

Time and place: Monday 22 April – Friday 26 April 2024, Aalto University, Otaniemi campus, Espoo (more detailed schedule will be fixed later depending on the instructors’ schedules). 

Learning goal and objectives:

The course provides an overview of research traditions in accounting covering main areas of research in financial accounting, management accounting, auditing, and corporate governance. The course discusses how research is carried out in each of these areas, connecting ‘state-of-the-art’ overview of accounting research to different research approaches and strategies. The course starts with an introduction of the overall logic and challenges in the conduct of business studies.

Instruction and examination:

Seminar type of lectures, in a five-day intensive format. Participants prepare for a course studying the readings indicated by each lecturer and answer the homework questions. Participants are expected to participate actively, and write an essay after the sessions.

Credits: 6 ECTS

Grading: Evaluation is based on participation in lectures, pre course assignments and an essayEvaluation isPassed/failed.

Prerequisites: No prerequisites. Introductory course to accounting research.

Admittance: The maximum number of students is 25 and the participants will be selected on the basis of KATAJA’s general instructions. There is no course fee. However, each student is responsible for her/his travel expenses, accommodation and meals. 

Application deadline is February 26, 2024. To apply, send your CV and an application with the following information to the course coordinator:

Name *
Email *
University *
Department *
Discipline *
Year when officially accepted as doctoral student *
Research area/ Subject of thesis *
Phase of doctoral studies *
Motives for participating in the course *

Please send the application in one pdf document with file name firstname_lastname_application

Instructors: see the schedule below.

Day 1: Monday 22.4.


Lasse Niemi, Aalto University,


Overview of the course and getting started – how to do the course?

Causal Inference in observational accounting research

This lecture discusses challenges and various approaches for making causal inferences in accounting research.


Kari Lukka, University of Turku,

Paradigms, theories and methodologies in conducting accounting research

This session discusses conduct of research and the role of theories at general level in accounting research.

Day 2: Tuesday 23.4

Kalle Kraus

Research traditions in management accounting research.

This whole day seminar discusses main areas in management accounting research.

Day 3: Wednesday 24.4

Juha-Pekka Kallunki (financial accounting), University of Oulu

Research traditions infinancial accounting research

This whole day seminar discusses main areas in financial accounting research.

Day 4: Thursday 25.4

Eduardo Schiehll, HEC Montréal,

Seppo Ikäheimo, Aalto University,

Research traditions in research on corporate governance (and sustainability reporting).

This whole day seminar discusses main areas in corporate governance research. Alternatively splitting the day into two topics: corporate governance and sustainability in accounting research.

Day 5: Friday 26.4.

Lasse Niemi, Aalto University,

Research traditions in auditing research

This whole day seminar discusses main areas in auditing research. 

Course coordinator and contact information:

Anila Kiran, University of Turku