The accounting research covers financial accounting and communication; management accounting and control; and corporate governance and assurance.
Our research spans both private and public sector organisations. Current research in financial accounting includes topics such as content and linguistic studies of financial information and communication, integrated and sustainability reporting, studies of the interdisciplinary area of accounting and tax litigation as well as choices of accounting methods and policies.
In management accounting and control current research focuses on new models for accounting and control, as well as content, consequences and behavioural aspects of performance measurement and management. Research on corporate governance and assurance are concerned with the development and implementation of corporate governance regulation and the effects of digitalization for financial markets and its professions.
The research in the field of accounting conducted at the Lund University School of Economics and Management is characterized by a high degree of interdisciplinarity and covers a multifaceted pallet of research topics. This also strengthens the education where our research gives us the possibility to approach difficult and challenging questions from a wide range of perspectives.
We study the impact of digitalization on the function of accounting and on accounting as a construct.
Research are to a large degree conducted together with researchers from other departments and faculties. Within the faculty we work with researchers from the departments of Business law and Economics. We also conduct research together with scholars from the faculty of Humanities and the faculty of Medicine. Research are also conducted in collaboration with researchers from other universities, nationally as well as internationally.
The research within the field of accounting makes significant contribution to the society. Some research is directly or indirectly aimed at societal phenomena such as studies of the health care sector concerning the design of control systems that supports learning and improvements of health care quality. We also study the impact of digitalization on the function of accounting and on accounting as a construct, and the necessity for a legitimate tax system in order to preserve democratic institutions and to enable a sustainable society.
Researchers frequently write articles in professional journals, are interviewed in news media, participate in public seminars, act as experts in governmental investigations and are occasionally also hired to develop national accounting standards.
Process measures or patient reported experience measures (PREMs) for comparing performance across providers? A study of measures related to access and continuity in Swedish primary care. Primary Health Care Research and Development