• INTRODUCING EDEN
• EDEN IN ACCOUNTING
• COORDINATOR AND FACULTY MEMBER
• OTHER FACULTY
• PROGRAM
• BACKGROUND AND PURPOSE
• PRE-READING
• ADDRESS(ES)
• PRACTICALITIES

EDEN calls to everyone’s mind the garden of earthly delights to which the Book of Genesis refers. It evokes the attractive and creative environment that EIASM offers to young promising scholars who undertake the exciting doctoral adventure.
Through the creation of EDEN, EIASM will contribute to the most critical phases in a scholar’s life cycle : i.e. his/her introduction to and early growth on the academic market. Thanks to its unique image and its organizational competitive advantages (core of associations, autonomy and flexibility), EIASM can indeed be very efficient at :

• inserting young doctoral fellows into a highly stimulating system where European researchers can interact (within and across associations), sharing common objectives and concerns ;
• helping them in the positioning of their own work in relation to European research generally : expose them to various research traditions and orientations, open their minds to the international/global perspectives to be adopted when looking at the Management environment, make them aware of the challenges Management is facing in Europe (globalization, new technologies, etc.) ;
• creating a network of European educators active at the doctoral level in Management.

The programme in Accounting will include seminars on the following topics :

• Analytical Accounting Research
• Management Accounting Research
• Empirical Financial Accounting Research
• Audit Research
• Organizational and Social Research in Accounting

Dr. Michael SHIELDS, Michigan State University, U.S.A.

Dr. Chris CHAPMAN, University of Oxford, U.K.

Dr. Frank MOERS, Maastricht University, the Netherlands

This course will focus on quantitative research methods used in management accounting research and frequently used theoretical perspectives including the contingency theory of organizations, psychology theories of cognition and motivation, and economic theories of the value of information and complementarities in organization design. In addition, general concepts related to the design, conduct, and evaluation of valid empirical research will be presented. This course will consist of introductory lectures, discussions, participant-team work groups, and participant-team presentations.

This EDEN course deals with issues related to conducting quantitative empirical research in management accounting.  This course will help students gain a wider and deeper understanding of the method and contribution of quantitative empirical research on management accounting.  This includes:

(1) what has been and can be the role and contribution of quantitative empirical research to understanding management accounting;
(2) what are interesting research questions that have been and can be addressed by quantitative empirical research in management accounting;
(3) how to design and conduct valid quantitative empirical research studies; and
(4) what social-science theories are frequently used to motivate and structure the design and analysis of quantitative empirical research in management accounting.
(5) what are commonly used quantitative research methods and how do you evaluate how well they are used (i.e., what is their validity).

In this EDEN course, these and other issues and topics will be raised and discussed, under the guidance of an international faculty of management accounting scholars who have extensive experience in conducting and publishing a wide variety of quantitative empirical research in management accounting.  The purpose of this course is to increase participants’ awareness of the various opportunities that arise when selecting and conducting quantitative empirical research in management accounting, and the necessary knowledge and skills needed to conduct and evaluate such research.

A variety of quantitative empirical research approaches exist when considering the possible theoretical perspectives and research methods that can be applied to the study of management accounting.  In consequence, this course will address a variety of research methods (including archival, experimental, and survey) and theoretical perspectives (including contingency theory of organizations, economics, psychology, and strategic management).  These various topics will be addressed through the combination of assigned readings, lectures, discussions, and participant-team assignments and presentations.

This course is focused on scholarly research that uses descriptive and inferential (hypothesis-testing) statistics to analyze numeric data. Students will learn more from this course if they know more about descriptive and inferential statistics. We strongly recommend that students enroll in the EDEN DOCTORAL SEMINAR IN STATISTICAL METHODS FOR MANAGEMENT RESEARCH or the equivalent before attending this course.

In order to achieve the desired level of knowledge at start of this course, all participants will be expected to have read the following three readings before the course begins:

Chenhall, R. Management Control Systems Design in Its Organizational Context: Findings from Contingency-Based Research and Directions for the Future, Accounting, Organizations and Society 28 (2003), 127-168.

Campbell, D. and J. Stanley. Experimental and Quasi-Experimental Design for Research. (1963), New York: Rand McNally. A copy of this reading will be made available to all participants who do not have access to it.

Luft, J. and M. Shields. 2003. Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Accounting, Organizations and Society (28), 169-249.

TIME AND LOCATION
The seminar will be held at the EIASM.
The programme will start on December 12, 2005 and is scheduled to end December 16, 2005

PARTICIPATION FEE
The participation fee is 1500 €. This fee includes participation to the seminar, the documents, lodging and full board.
Doctoral students will be assigned rooms for two.

Should you wish a single room, an extra fee of 25 € per night will be charged to you.

Cancellations made before November 25, 2005 will be reimbursed with 10% deduction of the total fee. No reimbursement will be possible after this date.

EIASM SCHOLARSHIPS
The Institute offers a limited number of scholarships of 700 € each. Scholarships are strictly limited to students coming from an EIASM Institutional Member (the Academic Council). Allocation of the scholarships is entirely at the discretion of the European Institute.

APPLICATIONS
Interested doctoral students should register online (and add the required documents) no later than October 10, 2005. Besides doctoral students, other researchers may participate. The number of participants will be limited to create a stimulating environment. The selection among the applicants will be conducted by the Institute’s Faculty. They will review the following documents which should necessarily complement each application form:

• the applicant’s curriculum vitae demonstrating his/her capabilities of doing research ;
• a letter of recommendation of his/her local faculty supporting the application ;
• a two-page description of his/her doctoral research, indicating the general objectives.