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, choices of accounting methods and policies, as well as research on the audit profession.
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 digitalisation for financial markets and relevant professions.
The research in the field of accounting conducted at the Lund University School of Economics and Management is characterised by a high degree of interdisciplinarity and covers a multifaceted range of research topics. This also strengthens education where our research gives us the possibility to approach difficult and challenging questions from a wide range of perspectives.
Research is 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 is also conducted in collaboration with researchers from other universities, nationally as well as internationally.
The research within the field of accounting makes a significant contribution to the society. Some research is directly or indirectly aimed at societal phenomena such as studies of the healthcare sector concerning the design of control systems that supports learning and improvements in healthcare quality. We also study the impact of digitalisation on the function of accounting, 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.
How are Stakeholder Relations Communicated in Sustainability Reports? A Longitudinal and Cross-country Focus. Medien Journal.
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.
Writing write-downs: The rhetoric of goodwill impairment. Qualitative Research in Accounting & Management.
The changing face of ethics–Developing a Code of Ethics for Professional Accountants from 1977 to 2006. Accounting History.
Rethinking performance management. In Lapsley, I Mattisson O. Eds. Managing Public Services: Making informed choices.
The Impact of Audit and Feedback to Support Change Behaviour in Healthcare Organisations - A Cross-sectional Qualitative Study of Primary Care Centre Managers. BMC Health Services Research.
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession. Accounting and Business Research.
Communicating the Implementation of Open Notes to Health Care Professionals: Mixed Methods Study. JMIR medical informatics.
Transparency and accountability lost? Full cost accounting reporting in the Swedish municipal solid waste business. Journal of Accounting & Organizational Change.
Humour and happiness in an NPM world: Do they speak in jest? Critical Perspectives on Accounting.