Department of Accounting
The department's research fields are:
This division is partly based on historical development and partly on the department's curriculum. The department's researchers collaborate on specific research projects through this interdisciplinary structure.
Within financial accounting the department concerns itself with theories, models and methods related to financial statement reporting, financial statement users and financial markets' applications of accounting information, national and international accounting regulation as well as accounting policies. The department's research in financial accounting is primarily focused on theoretical development of new reporting forms, share market-based accounting research, analytical descriptive study of Danish accounting policies - mainly accounting policies of listed companies as well as Danish and international financial regulations
The department's research in management accounting deals with analysis, development, deployment and use of economic detection and control systems in various companies and organisations. The research partly aims towards more recent management accounting methods and systems such as Balanced Scorecard, Activity Based Management, Target Costing and Lean Accounting. It also aims in part towards more traditional issues in areas such as the establishment and application of transfer pricing, use of budget management and calculation models for various decision-making, planning and monitoring purposes.
The department also has a tradition of working with measurement problems that exist in connection with the registration and use of financial and non- financial ratios, and the specific issues and challenges associated with the use of IT-based management information systems.
The department's research includes both auditing in the private and public sector. The research is focused on four main areas.
The first area is research on national and international regulation of auditing and auditors, in which the department has a long research tradition.
The second area is the auditing role in corporate governance and risk management, to which the department has contributed research both on the external, internal and public auditing role.
The third area is research and development of private and public auditors' training and skills, where the department's research has both a national and international perspective.The fourth and final area comprises broad-based empirical research in the private and public auditing organisation, leadership and execution.