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Doctoral Programme : Accounting, Auditing, Management control

PhD in Accounting, Auditing, Management control

To be part of a new generation of creative, entrepreneurial and innovative researchers, able to face current and future challenges in Accounting, Auditing and Management control

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Credits

240 ECTS

Number of hours

225h

Programme / Syllabus

Core courses

Advanced quantitative methods

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Course description
The course will cover empirical techniques that form the basis for quantitative research in management. The module is therefore design to introduce students to some of the core issues associated with empirical research through the review of some recent trends in research. The module will comprise a mixture of faculty-led lectures, interactive student-led presentations, and discussions.

B) Upon completion of the course, students should be able to:

  1. Identify tools and resources: Data, statistical packages, tutorials and doctoral seminars, MOOC
  2. Compare different quantitative research methods for designing a research project in business and management
  3. Survey concrete scientific application of the quantitative method in a top-tier peer-reviewed journals
  4. Point out possible challenges, in particular challenges for the validity, indentification, causality, diff-in-diff
  5. Specify prerequisites, conditions, guidelines for implementation

RESEARCH SKILLS

  1. Knowledge and intellectual abilities: Research methods; Academic literacy and management; Problem-solving.
  2. Personal effectiveness: Integrity; Perseverance; Responsibility; Reputation.
  3. Research governance and organisation: Ethics; Research strategy; Project planning and delivery.
  4. Engagement, influence and impact: Team working; Leadership; Communication methods; Communication media.

Advanced qualitative methods

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Course description
A researcher needs to master the use of several methodologies in order to deeply understand studies in their field and to choose and to employ the most accurate method to answer their addressed research questions. The purpose of this course is to develop participants’ ability of reflective stance, supported by theory, and to be able to use qualitative research design and tools.

This course will cover four main topics: (1) Issues and challenges of qualitative inquiry in management research, (2) Core methods and practicalities of qualitative inquiry in management research, (3) Qualitative data analysis, (4) Ethical research practice. The pedagogical approach will be based on active learning. Students will have to read research articles before some of the classes. This material will then be discussed and analyzed collectively. Participation in the course is required and based on the quality and quantity of discussion contributions. The final assessment consists in a written final examination related to a previous exercise.

B) Upon completion of the course, students should be able to:

  1. Identify and formulate appropriate qualitative research questions and interview questions
  2. Analyze the main qualitative research methods
  3. Assess different styles of presenting qualitative research findings
  4. Develop an interpretive understanding of data collected
  5. Collect and use qualitative data

RESEARCH SKILLS

  1. Knowledge and intellectual abilities: Research methods; Language; Problem solving; Argument construction.
  2. Personal effectiveness: Self-reflection; Self-conficence; Time management; Integrity.
  3. Research governance and organisation: Ethics; Research strategy; Project planning and delivery.
  4. Engagement, influence and impact: Collegiality; Communication media; Communication methods.

Intellectual property rights

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Course description
This session will introduce students to intellectual property rights and more especially to main principles of copyright and application to the thesis.

B) Upon completion of the course, students should be able to:

  1. Survey the intellectual property law: Interests, justifications, composition
  2. Analyze rights of the authors
  3. Describe main principles of copyright and application to the PhD thesis

RESEARCH SKILLS

  1. Knowledge and intellectual abilities: Academic literacy; Intellectual insight.
  2. Personal effectiveness: Integrity; Reputation.
  3. Research governance and organisation: Ethics; Appropriate practice.
  4. Engagement, influence and impact: Global citizenship.

Track specific courses

Advanced methods

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Course description
The purpose of the "advanced methods" module is to deepen the knowledge already acquired in the first year of the doctoral programme and consists of several classes allowing students to become familiar with more advanced features of quantitative research, qualitative research and mixed methods research. Each of the classes includes hands on examples of how data is collected, analysed and used in PhD level research projects and the use of the most common softwares. Students are encouraged to directly link the concepts covered and the practical exercises and examples provided with their own research project, critically reflect on how they may transfer the learning to their own project and to use this opportunity for active exchange with experts in several methodologies. The pedagogical approach will be based on active learning. The course encourages problem-solving in data collection and analysis, and prepare students to become autonomous in performing the empirical part of their thesis work. All material (research papers, data, etc.) will be discussed and analyzed in class. Participation is therefore a necessary condition to achieve the course objectives.

B) Upon completion of the course, students should be able to:

  1. Develop thorough research designs for quantitative, qualitative and mixed methods research
  2. Analyze the relations between theoretical backgrounds and methods, as well as their usefulness and limitations
  3. Evaluate the suitability of all aspects of a research design to answer a research question
  4. Revise their own research designs in the light of how each method might apply to their own research topic
  5. Plan and prepare the analysis of different types of research data
  6. Apply the codes of conduct and guidelines for scientific rigour, integrity and ethics regarding
  7. quantitative methods

RESEARCH SKILLS

  1. Knowledge and intellectual abilities: knowledge base; cognitive abilities.
  2. Personnel effectiveness: integrity; time management, self-reflection, commitment to research.
  3. Research governance and organization: project planning and delivery; ethics, appropriate practice.
  4. Engagement, influence, impact: communication and dissemination; working with others.

Hot topics in Accounting, Auditing and Management Control Research

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Course description
Researchers in accounting, auditing and management control need to have a good culture and a good knowledge of the main hot topics in these different fields of research. Indeed, they will be confronted to different tasks in their academic career (such as discussing and reviewing other researchers' work) which implies to have a good overview of the state of knowledge in different accounting related topics.

The purpose of this course is to present and discuss some of the current hot topics in the financial accounting, auditing and management control literature. The course covers different issues and its content will evolve every year to remain topical and close to the key interests of the accounting community.

The pedagogical approach will be based on active learning. Students will have to read research articles or articles sections or book chapters before most of the classes. This material will then be discussed and analyzed collectively. Participation in the course will be assessed on the quality and quantity of discussion contributions. The assessment also requires students to prepare for each topic of the course an in-depth discussion of a research paper and to present their insights in an individual oral assignment.

B) Upon completion of the course, students should be able to:

  1. Develop how emerge main issues and hot topics in the financial accounting, auditing and management control field
  2. Critically assess these hot topics and articulate them in view of the theoretical background in the financial accounting, auditing and management control field
  3. Analyze how academic insights have developed over time in financial accounting, auditing and management control
  4. Analyze the important issues, strength and limitations of the financial accounting, auditing and management control theories, frameworks and models
  5. Critically assess how each theory is used in the financial accounting, auditing and management control field
  6. Develop how they might apply insights from each theory to their own research topic

RESEARCH SKILLS

  1. Knowledge and intellectual abilities: knowledge base; cognitive abilities, creativity
  2. Personal effectiveness: enthusiasm, commitment to research
  3. Research governance and organization: research strategy, ethics
  4. Engagement, influence, impact: communication; working with others, critical thinking

Writing, Reviewing and Publishing

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Course description
As an author or as a reviewer, publication is a demanding and rigorous process and researchers need to understand and to critically engage with the codes and practices underlying it. The purpose of this course is to initiate students to the writing, reviewing and publishing process.

The course covers two main topics: (1) setting up, pitching and reviewing a paper as an author and as a reviewer, and (2) managing reviewers and the reviewing process.

The pedagogical approach will be based on active learning. Students will have to read research articles or articles sections or book chapters before some of the courses but also to work on a review process based on example of paper effectively published. This material will then be discussed and analyzed in class. Participation is therefore a necessary condition to achieve the course objectives.

B) Upon completion of the course, students should be able to:

  1. Select the appropriate writing form and conventions for research reports, literature reviews, theory papers, journal reviewing, and communication of research
  2. Evaluate their own writing style, strengths, and weaknesses and plan for writing development
  3. Practice the typical format of review comments and responses to these comments
  4. Evaluate best practices in the review process and dangers of the review process
  5. Discover ethical pitfalls in the review process and how to avoid them

RESEARCH SKILLS

  1. Knowledge and intellectual abilities: knowledge base; cognitive abilities, creativity.
  2. Personnel effectiveness: integrity; self-confidence, career management.
  3. Research governance and organization: ethics, co-authorship, appropriate practice.
  4. Engagement, influence, impact: communication and dissemination; working with others.

Research training seminars

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Description
These seminars are open to all students from TSM-DP 2nd year. The purpose of this module is to provide students with a broadly based overview of current research skills to write your PhD dissertation.

B) Upon completion of the course, students should be able to:

  • Identify mobility grants
  • Discover the international job market conference
  • Compare academic posters and analyse poster sessions
  • Design a poster and resources to help with poster design
  • Improve networking skills

RESEARCH SKILLS

  • Knowledge and intellectual abilities: Inquiring mind; Argument construction
  • Personal effectiveness: Networking; Career management; Responsiveness to opportunities
  • Research governance and organisation: Funding; Research strategy; Appropriate practice
  • Engagement, influence and impact: Communication methods; Communication media; Collegiality

Teacher's pedagogical practices

PRESENTATION AND INTENDED LEARNING OUTCOMES

A) Description
It is a requirement of TSM that all PhD students who undertake any teaching duties should have attended the teachers' pedagogical practices which is designed for Postgraduate Teaching Assistants. The aim of this workshop is to address some of the basic skills and understanding teaching assistants will need for their work. It assumes that participants have little or no previous teaching experience.

B) Upon completion of the course, students should be able to:

  • Draw on an inventory of best experiences
  • Review best practices with senior instructors
  • Diagnose recurring pedagogical issues
  • Role-play a 30-minute lecture

RESEARCH SKILLS

  • Knowledge and intellectual abilities: Argument construction; Innovation
  • Personal effectiveness: Career management; Continuing professional development; Reputation; Integrity
  • Research governance and organisation: Ethics; Appropriate practice
  • Engagement, influence and impact: Teaching; People management; Mentoring; Influence and leadership; Communication methods