Aller à : contenu haut bas recherche
 
 
EN     FR
Vous êtes ici:   UNIL > HEC Inst. > HEC App. > SYLLABUS
 
 

           

Empirical Research in Accounting and Control

  • Teacher(s):   L.Doukakis  
  • Course given in: English
  • ECTS Credits: 3 credits
  • Schedule: Autumn Semester 2021-2022, 2.0h. course (weekly average)
  •  sessions
  • Related programme: Master of Science (MSc) in Accounting, Control and Finance
  • Permalink:



       

 

Objectives

The objective of this course is to develop students’ research skills by engaging them in the practice, active discussion and critique of accounting research. Students will learn how to deduce new and interesting research questions and to discuss, review and apply different research strategies to tackle these questions. They will also provide a critical review of the current state-of-the-art in research on their selected topic. Additionally, they will learn how to develop and defend a thesis, making reference to both theory and empirical evidence as support for the relevance of their enquiry, and the appropriateness of their analyses and conclusions. Finally, students will have an opportunity to polish their presentation skills while providing and receiving feedback on research in progress.

Contents

This course is a research seminar, designed for Master-students in Accounting, Control and Finance. As a pre-requisite, participants must have an excellent expertise in financial accounting. Class 1: Introduction to accounting research (General introduction, presentation of the structure of a research paper, discussion of research questions etc.) Class 2 & 3: Presentation of the research question and the literature related to the topic of interest - Follow up on individual projects Class 4 & 5: Presentation of the research design and data collection process - Guidance on the data analysis using STATA Class 6 & 7: Presentation, interpretation and implications of the empirical results – Discussion of the limitations and directions for future research

References

Relevant readings will be provided either by the instructor or selected by the students.

Evaluation

First attempt

Exam:
Without exam (cf. terms)  
Evaluation:
- Presentation of the research question and the literature: 25% - Presentation of the research design and the data collection process: 25% - Presentation, interpretation and implications of the empirical results: 25% - Class participation and discussion: 25%

Retake

Exam:
Oral 30 minutes
Documentation:
Not allowed
Calculator:
Not allowed
Evaluation:
Students who fail the course and are tested in an exam retake-session will pass a 30-minute oral exam.


[» go back]           [» courses list]
 
Search


Internef - CH-1015 Lausanne - Suisse  -   Tél. +41 21 692 33 00  -   Fax +41 21 692 33 05
Swiss University