ISCTE-IUL > Education > DGest

Specialization Seminar in Accounting (1 º Sem 2017/2018)

Code:	02028
Acronym:	02028
Level:	3rd Cycle
Basic:	No
Teaching Language(s):	English
Friendly languages:

Be English-friendly or any other language-friendly means that UC is taught in a language but can either of the following conditions:
1. There are support materials in English / other language;
2. There are exercises, tests and exams in English / other language;
3. There is a possibility to present written or oral work in English / other language.

Semester	ECTS Credits	Theoretical Lesson (T)	Theoretical and Pratical Lesson (TP)	Practical and laboratorial lesson (PL)	Seminary (S)	Field Work (TC)	Training Period (E)	Tutorial Orientation (OT)	Contact Hours	Autonomous Work	Others (O)	Total Load Hours [?]Contact Hours + Autonomous Work
1	12.0	0.0 h/sem	0.0 h/sem	0.0 h/sem	12.0 h/sem	0.0 h/sem	0.0 h/sem	1.0 h/sem	13.0 h/sem	287.0 h/sem	0.0 h/sem	300.0 h/sem


Since year	2014/2015
Pre-requisites	-
Objectives	The main objective of this course is to give students theorethical and methodological skills that enable the development of quality scientif research in accounting
Program	1. The need for accounting theory 2. Fundamental theories in financial accounting 3. The role of accounting information 4. Definition of research problem and the contribution to knowledge in accounting 5. Bibliographical research and literature review 6. Critical analysis of academic studies
Evaluation Method	Evaluation is based on the following activities: a) Active participation in the debates and topics covered in class (30%) b) Individual report based on a critical analysis of one or more academic articles (70%)
Teaching Method	To acquire the relevant skills students should practice critical analysis of academic studies, and be familiar with bibliography in order to develop critical scientific thinking. To contribute to the acquisition of these skills, a wide variety of teaching methodologies will be used during contact hours such as presentations, identification of research problems, and class discussions
Observations	-
Basic Bibliographic	Scott, W.R.(2011) Financial Accounting Theory (6th Edition), Toronto: Prentice Hall Hoque, Z. (2006) Methodological Issues in Accounting Research: Theories and Methods, London: Spiramus; Sekaran, U. and Bougie, R. (2013). Research Methods for Business, Sixth Edition, Chichester: John Wiley & Sons.
Complementar Bibliographic	Humphrey, C. and Lee, B. (2004) The Real Life Guide to Accounting Research, London: Elsevier; Macintosh, N. and Quattrone, P. (2010) Management Accounting and Control Systems, 2nd edition, Sussex: Wiley; Ryan, B., Scapens, R. W. and Theobald, M. (2002) Research Method and Methodology in Finance and Accounting, 2nd edition, London: Thomson.