Gillenkirch Syllabus Gpar

Prof. Dr. Robert Gillenkirch
rgillen@uni‐osnabrueck.de
Osnabrück, December 22, 2015
Doctoral Course: Experimental Research in Accounting
March 7 and 8, 2016, at the University of Osnabrück
Objectives of the Course:
The purpose of this course is to introduce participants to the experimental research method, and how it
can be successfully applied to investigate accounting research questions. The focus of the course will be
on how to derive an experimental design from an accounting research question which provides a valid
test of the hypotheses developed from the research question. Course work will focus on discussing
recent research papers that provide insights into state‐of‐the‐art experimental accounting research, and
which will also give the participants the opportunity to practice evaluating research.
List of Research Papers:
In the course, six research papers will be discussed:
1. Arnold (2015): The Effect of Superiors’ Exogenous Constraints on Budget negotiations. The
Accounting Review 90 (1), 31‐57.
2. Bonner, Clor‐Proell, Koonce (2014): Mental Accounting and Disaggregation Based on the Sign and
Relative Magnitude of Income Statement Items. The Accounting Review 89 (6), 2087‐2114.
3. Cardinaels, van Veen‐Dirks (2010): Financial versus non‐financial information: The impact of
information organization and presentation in a Balanced Scorecard. Accounting, Organizations and
Society 35 (6), 565‐578.
4. Fanning, Agoglia, Piercey (2015): Unintended Consequences of Lowering Disclosure Thresholds. The
Accounting Review 90 (1), 301‐320.
5. Hannan, McPhee, Newman, Tafkov (2013) The Effect of Relative Performance Information on
Performance and Effort Allocation in a Multi‐Task Environment. The Accounting Review 88 (2), 553‐
575.
6. Johnson, Feischman, Valentine, Walker (2012): Managers’ Ethical Evaluations of Earnings
Management and Its Consequences. Contemporary Accounting Research 29 (3), 910‐927.
The papers can be organized along the Financial vs. Managerial Accounting and the Decision Usefulness
versus Stewardship categories:

Financial Accounting Management Accounting
Decision Usefulness of 2,4 3
Accounting Information
Stewardship Value of 6 1,5
Accounting Information
Course Language:
Presentations and discussions will be either in English or German language, as preferred by the
participants.
Room, Travel and Accommodation:
Please come to the seminar room no. 29/E13 in Rolandstr. 8.
For travel and accommodation options please contact Monika Schramm:
monika.schramm@uni‐osnabrueck.de, Phone: 0541‐9692731.

Course Requirements:
A Introductory Reading
In preparing for the course, participants are required to read the following literature:
 Friedman, D., and Sunder, S. 1994. Experimental Methods. Chapters 1‐3.
 Libby, R., Bloomfield, R. and Nelson, M. W. 2002. Experimental research in financial accounting.
Accounting, Organizations and Society 27: 775–810.
 Sprinkle, G.B. (2003): Perspectives on experimental research in managerial accounting.
Accounting, Organizations and Society 28, 287‐318.
You may prefer to focus on one of the survey papers (either Libby et al. or Sprinkle) according to your
own research profile.
B Discussion Paper and Discussion Leadership
For each research paper from the list of six, discussion leaders will be assigned. Their task is to
carefully read the paper in order to provide a 3‐4 pages discussion. The discussion has to be
submitted to Prof. Gillenkirch via E‐Mail no later than March 3, 2016. It has to address at least the
following issues: (i) What is the research question of the research paper? (ii) What is the answer to
the research question, as reported in the paper? (iii) What is the experimental design? (iv) What
insights does the paper give you? (v) What are your concerns with the paper, esp. with theory
development and experimental design? ‐ In the course, the papers will be discussed after informal
introductory presentations (10‐15 minutes) of the discussion leaders (no slides, please). Discussion
leaders will moderate the discussion.
C Discussion Participation
Participants are expected to come prepared to the course, implying that they have read all papers
from the list of six. In reading the papers, make sure that you can answer the questions (i)‐(iii) as
above.
Course Schedule (Starting time might be changed according to participants’ travel schedules):
Day 1: 10:00 ‐ 11:30 Introduction to experimental research in accounting  11:30 ‐ 11:45 Coffee Break
 11:45 ‐ 13:00 Testing theory by way of an experiment  13:00 ‐ 13:45 Lunch Break  13:45 ‐
15:00 Experimental Design Issues (1)  15:00 ‐ 15:15 Coffee Break  15:15 ‐ 16:30
Experimental Design Issues (2)  16:30 ‐ 16:45 Coffee Break  16:45 ‐ 18:00 Analyzing
experimental data. (Joint Dinner: 19:30)
Day 2: 10:00 ‐ 11:30 Presentations 1 and 2  11:30 ‐ 11:45 Coffee Break  11:45 ‐ 13:15 Presentations
3 and 4  13:15 ‐ 14:00 Lunch Break  14:00 ‐ 15:30 Presentations 5 and 6  15:30 ‐ 15:45
Coffee Break  15:45 ‐ 17:00 Wrap‐up.
Day 1 will be lectures by Prof. Gillenkirch, day 2 will be classroom discussions.
Course registration and Discussion Assignments:
Please contact Prof. Gillenkirch for all questions regarding the course except travel and accommodation.
Contact: robert.gillenkirch@uni‐osnabrueck.de
Registration is open until Feb. 18, 2016.
When registering for the course, please provide a full preference list over the six papers for Prof.
Gillenkirch. After the registration deadline, assignments of participants to papers will be made and
announced. If two participants are assigned to a paper, they are expected to work independently on
their discussion, but to coordinate a joint presentation in the seminar.
Research Proposal:
You are kindly asked to prepare an additional task for the seminar: Think about a research question you
would like to investigate. Think about why and how you would use the experimental method for this
investigation. Prepare a 1‐2 page proposal for your research idea. Preparation and presentation in the
seminar are voluntary.

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