Accounting and Decision Making (1995 - )
- see for full text of the programme 2008 - 2009 the Pdf-file at the bottom of this page
Summary: The general aim of this programme is to explain choices made by organizations in the design of their internal and external reporting systems.
- Title of the programme: Accounting and Decision Making
- Research area and mission: Accounting and Auditing. The general aim of this programme is to explain choices made by organizations in the design of their internal and external reporting systems.
- Co-ordinator: Professor T.L.C.M. Groot
- Programme members (2008)
- Starting date of the programme: 1990
- Formal affiliations: Limperg Institute (PhD programme in Accounting), Tinbergen Institute (PhD training)
The programme consists of three sub-programmes: financial accounting, management accounting and auditing:
- The Financial Accounting sub-programme has a historical and institutional focus, and considers two aspects of financial reporting in particular: (1) the development of financial reporting practice in interaction between reporting companies and users of financial statements; and (2) the development of the institutional framework of financial reporting, including accounting standards and the auditing profession.
- The Management Accounting and Control sub-programme looks at the organizations' internal reporting systems and tries to answer three different questions: (1) what information do firms use to measure and assess performance of their units and managers?, (2) what management control systems are being developed in non-profit and governmental organizations and how effective are they?, and (3) what role does accounting information play in strategic alliances between independent companies?
- The Auditing sub-programme investigates how auditors verify corporate accounting data and how this leads to a final judgement about the quality of the financial statements. Audit quality is the main theme in this programme, which is worked out in two directions: the quality of auditor's judgements and the quality of audit programmes.
Due to the wide variety in subjects, the research methods applied are widely varied and include case studies, archival studies, longitudinal data analyses, surveys and (semi-)controlled experiments. Our programme has a formal association with the Limperg Institute programme in Accounting research and with the Tinbergen Institute. We maintain several working relationships with academic research groups outside The Netherlands, but none of them has the status of a “formal affiliation.”