Accounting, Auditing and Management Control

Thanks to the Accounting track, students acquire advanced training in financial accounting, auditing and management control by considering key topics (such as CSR issues, behaviors of accounting actors, control systems in different contexts), and a wide range of theoretical and methodological approaches.

3 reasons to apply:

Courses are taught only in English.

Core courses

Learning and practice in research

Presentation and intended learning outcomes

A) Course description
The purpose of this course is to enhance and extend the research approaches of students and help them in the development of a research proposal. This course provides an understanding of the meaning of science research methods, an understanding of the assumptions underlying scientific research, and discusses replication and open science.

B) Upon completion of the course, students should be able to:
1. Question what is distinctive about “science”
2. Identify the different types of management research
3. Distinguish the different philosophical assumptions in management research
4. Discover the different steps of any research process
5. Clarify the sources of low replicability
6. Implement exact and conceptual replications
7. Implement reproducibility by adopting open science methods

Research skills

1. Knowledge and intellectual abilities: research methods; critical thinking; problem solving; argument construction.
2. Personal effectiveness: integrity; perseverance; responsibility; reputation.
3. Research governance and organization: project planning and delivery; ethics; research strategy.
4. Engagement, influence, impact: communication media; communication methods.

Management Science

Presentation and intended learning outcomes

A) Course description
A researcher needs to master the theoretic foundations of management science to develop her own research agenda. The purpose of this course is to discuss three basic theoretical models. The pedagogical approach will be based on active learning. Students will have to read specific articles or articles sections or book chapters before the courses. This material will then be discussed and analyzed collectively. The assessment also requires students to prepare the topics of the course in depth and to present their insights to the class.

B) Upon completion of the course, students should be able to:
1. Characterize the strength and limitations of different models
2. Describe some of the challenges of studying management theories
3. Distinguish the basics problems and issues at the center of organization theories
4. Identify the main results of agency theory and its applications to organizational design, governance and related issues
5. Survey the scope and stakes of behavioral psychology

Research skills

1. Knowledge and intellectual abilities: Subject knowledge; Academic literacy and management.
2. Personal effectiveness: Perseverance; Self-confidence; Time-management.
3. Research governance and organization: IPR and copyright; Project planning and delivery.
4. Engagement, influence, impact: Collegiality; Communication media; Communication methods.

Engaging with the scientific literature

Presentation and intended learning outcomes

A) Course description
This course aims at helping students to critically engage with the literature in the management sciences. We will discuss practical questions such as how best to get started with a literature review, how to read an article and which online tools to use. Students will be required to reflect on their own reading progress through a learning log and will also be asked to conduct a “practitioner translation” of a research paper, in order to encourage them to reflect on how to bridge the gap between the academic and the practitioner literature.


B) Upon completion of the course, students should be able to:
1. Review and synthetize fundamental themes in a field of research
2. Characterise what makes a good literature review
3. Describe and point out some of the problems with academic literature
4. Outline the contributions that different types of empirical research can (and cannot) make
5. Critisize your own approach to reading papers and to searching academic literatures
6. Summarise and synthetize a review of the literature
7. Specify how precisely academic literature can (and cannot) be applied
8. Translate academic insights into everyday language

Research skills

1. Knowledge and intellectual abilities: knowledge base; cognitive abilities.
2. Personal effectiveness: perseverance; self-reflection; integrity; time management.
3. Research governance and organization: project planning and delivery; ethics; IPR and copyrights.
4. Engagement, influence, impact: communication and dissemination.

Qualitative research

Presentation and intended learning outcomes

A) Course description
The aim of the course is to provide a general overview on qualitative research methods to students in all management disciplines. It discusses when a qualitative research approach is relevant and what type of research design and methods are suitable for collecting and analyzing qualitative data. In particular, the use and challenges of case studies approach are addressed. Students are introduced to main qualitative data collection (e.g. interviews, ethnography) and analysis techniques (e.g. coding, narrative and discourse analysis).


Through readings of articles or book chapters to prepare for each session, students will be made familiar with the most salient scholarly work structuring the field of qualitative research (see bibliography hereafter).


The objective is not to have students develop a strong competence or expertise on qualitative methods. The purpose is rather to develop awareness on the varieties of qualitative approaches as well as some basic knowledge on what kind of topics are relevant to be studied qualitatively, what main methodological challenges are faced as well as what type of conclusions can be drawn from qualitative research.

B) Upon completion of the course, students should be able to:
1. Recognize main qualitative methods and comprehend major challenges of data collection and analysis
2. Explain the difference between qualitative and quantitative research
3. Review qualitative research papers
4. Explain what topics are pertinent to study with a qualitative research approach
5. Distinguish how to interpret findings from a qualitative research and how to assess their validity
6. Collect and use qualitative data for exploratory studies

Research skills

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

Quantitative research

Presentation and intended learning outcomes

A) Course description

This course provides students with some basics of quantitative research. Students are first introduced to the core notions of research reliability and validity, to the variety quantitative research designs and data and to the epistemological bases of quantitative research. The second part of the course is dedicated to the presentation of factor analysis and regression techniques, with a hands-on perspective.


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

1. Select the appropriate explanatory method in accordance with the research problem and the available data
2. Determine the quality of used multi-item measurement instruments in quantitative research
3. Test a multiple linear regression, to assess whether the results can be trusted, and to analyze them
4. Test a binary logistic regression and analyze the results
5. Develop a mediation and moderation analyses thanks to a regression approach
6. Implement the Johnson-Neyman technique and the floodlight analysis

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 organization: Ethics; Research strategy; Project planning and delivery.
4. Engagement, influence, impact: Team working; Leadership; Communication methods; Communication media.

Experimental research

Presentation and intended learning outcomes

A) Course description
This course offers an introduction to experimental methods used in management and business science. The objective is to have students work on an experimental analysis of a research question that they are interested in. This course is mainly based on the reverse pedagogy with a Do-It-Yourself spirit. After an initial discussion regarding the main principles of the experimental methodology, students are invited to produce an experimental research project, that is, to find a research idea, to design and run a pilot experiment, and to analyze and present their results.


B) Upon completion of the course, students should be able to:
1. Explain the interest of experimental methods for research in management and business
2. Survey experimental research papers
3. Design an experiment

Research skills

1. Knowledge and intellectual abilities: Research methods; Academic literacy and management; Problem-solving.
2. Personal effectiveness: Self-conficence; Responsibility; Preparation and prioritisation.
3. Research governance and organization: Health; Ethics; Respect and confidentiality; Risk management.
4. Engagement, influence, impact: Team working; Collaboration; Communication methods; Communication media.

Library resources

Presentation and intended learning outcomes

A) Course description
This seminar introduces both digital and paper libraries in academic and research settings: full-text online resources accessible both on- and off-campus, including e-books, journal articles, newspapers, magazines, and databases. Primary emphasis is on information architecture and information access data for doctoral users.
Besides that, the librarians at the University can help you search for relevant and reliable information and data, select the best sources for your paper or project, and cite that information. Philippe Soleri can meet with you in person (one-on-one or in groups), and provide assistance.


B) Upon completion of the course, students should be able to:
1. Locate academic research papers
2. Review financial and market databases
3. Characterize open access
4. Describe plagiarism, copyright, quotations
5. Collect data

Research skills

1. Knowledge and intellectual abilities: Information seeking; Academic litteracy and management.
2. Research governance and organisation: Ethics; IPR and copyright; Appropriate practice.

Track specific courses

Research design and issues in Accounting, Auditing and Management Control

Presentation and intended learning outcomes

A) Course description


A researcher needs to master the theoretical foundations of accounting, auditing and management control literatures to develop her/his own research agenda as well as relevant research question and design.

The purpose of this course is to discuss research design and the main theoretical streams of research.

This course will cover four main topics: (1) Research design, (2) Introduction to Financial accounting research, (3) Introduction to Management control research, (4) Introduction to Auditing research. 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 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 requires students to (1) prepare a presentation related to the research design of their Master thesis project and to present their insights to the class, and (2) keep a learning diary in order to note the progression of the knowledge acquired in class as well as their reflection on their Master thesis topic.


B) Upon completion of the course, students should be able to:
1. Articulate and discuss the main theories
2. Analyze how academic insights have developed over time
3. Identify the important issues, strength and limitations of theories, frameworks and models
4. Assess how each theory is used in the accounting, auditing and management control field
5. 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.
2. Personal effectiveness: integrity; time management.
3. Research governance and organization: project planning and delivery; ethics.
4. Engagement, influence, impact: communication and dissemination; working with others.

Quantitative research in Accounting, Auditing and Management Control

Presentation and intended learning outcomes

A) Course description


Researchers need to be able to identify and use the right set of methodological tools in order to build a research agenda and answer particular research questions. The purpose of this course is to outline and discuss main data analysis techniques widely used in the field of financial accounting, auditing and management control. This course introduces students to the theoretical implications, current bias and stakes linked to the use of these techniques, especially regarding design matters and results interpretation.

The course covers five main topics, all linked to the specific features of accounting, auditing and management control research: (1) Introduction to quantitative methods and regressions; (2) Introduction to survey data collection and PLS structural equation modelling; (3) Introduction to meta-analysis; (4) Introduction to Qualitative Comparative Analysis, and (5) Quantitative methods – models of earnings and impression management.

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 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 assessment requires students to prepare at least two of the topics of the course in depth and to present their insights to the class.


B) Upon completion of the course, students should be able to:
1. Describe main quantitative methods and their usefulness and limitations
2. Discuss the relations between theoretical backgrounds and quantitative methods
3. Evaluate the relevant quantitative methods to study specific financial accounting, auditing and management control issues
4. Explain how each method might apply to their own research topic
5. Identify and apply the codes of conduct and guidelines for scientific rigour, integrity and ethics regarding quantitative methods

Research skills

1. Knowledge and intellectual abilities: knowledge base; cognitive abilities.
2. Personal effectiveness: integrity; time management.
3. Research governance and organization: project planning and delivery; ethics.
4. Engagement, influence, impact: communication and dissemination.

Qualitative research in Accounting, Auditing and Management Control

Presentation and intended learning outcomes

A) Course description
Researchers need to be able to identify and use the right set of methodological tools in order to build a research agenda and answer particular research questions. The purpose of this course is to outline and discuss the fundamentals of qualitative research methods considering the specific issues of the financial accounting, auditing and management control. This course introduces students to the theoretical implications and stakes of the use of these methods, especially regarding design matters and results interpretation.

The course covers three main topics: (1) Introduction to qualitative methods, (2) Introduction to action research/interventionist research, and (3) Relations between theories and qualitative methods - the case of sociological theories (ANT, NIT) and critical research in accounting. 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 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 assessment requires students to prepare at least two of the topics of the course in depth and to present their insights to the class.

B) Upon completion of the course, students should be able to:
1. Describe main qualitative methods, their usefulness and limitations
2. Discuss the relations between theoretical backgrounds and qualitative methods
3. Evaluate the relevant qualitative method to study specific financial accounting, auditing and management control issues
4. Explain how each method might apply to their own research topic
5. Identify and apply the codes of conduct and guidelines for scientific rigour, integrity and ethics regarding qualitative methods

Research skills

1. Knowledge and intellectual abilities: knowledge base; cognitive abilities.
2. Personal effectiveness: integrity; time management.
3. Research governance and organization: project planning and delivery; ethics.
4. Engagement, influence, impact: communication and dissemination.*

Practitioner-oriented courses

Financial reporting and evaluation

Presentation and intended learning outcomes

A) Course description
Today, English is the common language in business activities, and this becomes a requirement to master business English to communicate in the accounting and management control professions. The purpose of this course is to ensure that students acquire the accounting vocabulary in English, master the knowledge related to accounting principles for individual and group accounts and the financial analysis basics. The purpose of this course is also to make students think critically about contemporary issues in accounting, such as earnings management, non-financial information, digitalization and CSR issues. In this context, the pedagogical approach is based on flipped class. Therefore, most of the hours in class will be dedicated to case studies, article reading, debates and oral presentations.


B) Upon completion of the course, students should be able to:
1. Master the main accounting principles and mechanisms, financial statements
2. Produce both written reports and oral presentations on financial statement and financial statement analysis in English
3. Critically explain the fundamentals of modern accounting and discuss the related hot topics

Research skills

  • Collect and synthesize relevant data
  • Debate different points of view
  • Apply ethical considerations to financial management decisions

Management control systems

Presentation and intended learning outcomes

Research skills

Audit, internal control and risk management

Presentation and intended learning outcomes

A) Course description
The objective of this course is to present the various existing systems and techniques in the field of organizational audit, internal control and risk management. The purpose is more particularly to understand and master the philosophy and the great theoretical concepts, but also to master the various tools at the service of the internal auditors, controllers and risk managers. This course also aims to give to students the necessary skills to implement a risk management policy at the company level, but also to prepare and conduct an audit and internal control mission. The pedagogical approach will be based on active learning. Students will have to practice and debate on case studies and articles related to real-life contexts and issues.


B) Upon completion of the course, students should be able to:
1. Understand the importance of implementing internal control and risk management systems in organizations,
2. Understand the conditions of use of these different kinds of management systems,
3. Master internal control and risk management procedures, repositories and tools in order to contribute to better effectiveness and efficiency of organizations,
4. Improve reliability of decision making at different organizational levels through the use of internal control and risk management tools,
5. Evaluate ethical concerns in the context of organizations.

Research skills

  • Collect and synthesize relevant data,
  • Debate different points of view,
  • Adapt tools to different context,
  • Apply ethical considerations to management decisions.

Cross-cultural and change management

Presentation and intended learning outcomes

A) Course description

In a competitive and changing environment, organizational dynamics have become a primary concern and cross-cultural environment are very common. The purpose of this course is to address the major topics, concepts and techniques related to cross-cultural management and organizational change from a practical and theoretical point of view. Key issues are introduced to students in order to better understand how a company can become agile and lead successful transformations as well as a good cohesion in cross-cultural environment. The pedagogical approach is based on a lecture including all the major theoretical concepts and frameworks, and on applications through case studies which are presented and debated in class.


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

1. Take into account human factors (and not only technical factors) when setting up a new information system for example
2. Show an understanding and knowledge of the concepts related to the management of organizational change and cross-cultural contexts
3. Highlight the skills and tools allowing the application of this knowledge to real business problems
4. Gain experience in the application of cross-cultural and change management knowledge on major issues for companies and practitioners
5. Develop the capacity to analyze, assess and manage the organizational and managerial implications of cross-cultural and change management issues at different levels of analysis

Research skills

  1. Collect and synthesize relevant data
  2. Debate different points of view
  3. Adapt tools to different context
  4. Apply ethical considerations to management decisions

Research training seminars

Research training seminars

Presentation and intended learning outcomes

A) Description
These seminars are open to all students from TSM-DP 1st year. The purpose of this module is to provide students with a broadly based overview of current research skills to write your master thesis or your internship report.

B) Upon completion of the course, students should be able to:
- Identify an original research question
- Criticize the previous literature
- Set up a research design
- Explain research limitations
- Manage a research presentation

Research skills

1. Knowledge and intellectual abilities: Knowledge base; Cognitive abilities; Creativity
2. Personal effectiveness: Perseverance; Self-confidence; Time-management; Career management; Professional development
3. Research governance and organisation: Professional conduct; Research management

Core courses

Philosophy of science and epistemology

Presentation and intended learning outcomes

A) Course description

The purpose of this course is to present the problems encountered by researchers and PhD students when conducting qualitative research (the course will show that it is more accurate to speak of comprehensive research).


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

1. Characterize the nature of scientific knowledge
2. Debate about the epistemological and methodological problems of comprehensive research
3. Manage a case study
4. Describe results using redefinition of concepts, typology, and analysis by mechanisms
5. Develop a narration and a description

Research skills

1. Knowledge and intellectual abilities: Critical thinking; Intellectual insight; Argument construction.
2. Personal effectiveness: Self-reflection; Integrity.
3. Research governance and organisation: Ethics.
4. Engagement, influence and impact: Teaching.

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.

Research ethics, plagiarism and academic integrity

Presentation and intended learning outcomes

A) Course description

This workshop looks at research ethics and the role of the researcher and allow student to acquire an overview of important issues in research ethics, like responsibility for research, ethical vetting, and scientific misconduct.


B) Upon completion of the course, students should be able to:
1. Discuss research ethics
2. Debate about plagiarism
3. Outline consent & data privacy
4. Analyze the replication crisis in social sciences and assess statistical power
5. Explain new trends of research: preregistration and open science

Research skills

1. Knowledge and intellectual abilities: Research methods; Analysing.
2. Personal effectiveness: Integrity; Reputation.
3. Research governance and organisation: Ethics; Respect and confidentiality; Appropriate practice.
4. Engagement, influence and impact: Public engagement

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.

Writing retreat

Presentation and intended learning outcomes

A) Course description
The writing retreat is aimed at second year students. Its purpose is to provide dedicated writing time, while developing productive writing practices and discussions around writing-in-progess. Attendees will be required to bring their laptop and will be expected to commit to the full schedule. The writing retreat programme is the following one: Introductions, writing warm up, writing goals; Planning writing; Writing; Taking stock, setting new writing goals; Writing; Taking stock, new goals, feedback on retreat: outputs and outcomes.


B) Upon completion of the course, students should be able to:
1. Discuss research ethics
2. Debate about plagiarism
3. Outline consent & data privacy
4. Analyze the replication crisis in social sciences and assess statistical power
5. Explain new trends of research: preregistration and open science

Research skills

1. Knowledge and intellectual abilities: Research methods; Analysing.
2. Personal effectiveness: Integrity; Reputation.
3. Research governance and organisation: Ethics; Respect and confidentiality; Appropriate practice.
4. Engagement, influence and impact: Public engagement.

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
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

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

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