Credits: 6

Schedule: 12.09.2018 - 25.10.2018

Teacher in charge (valid 01.08.2018-31.07.2020): 

Prof.  Juhani Vaivio and Assistant Professor Terhi Chakhovich

Teaching Period (valid 01.08.2018-31.07.2020): 

2018-2019: I (Fall 2018), Töölö campus

2019-2020: I (Fall 2019), Otaniemi campus

Learning Outcomes (valid 01.08.2018-31.07.2020): 

The course offers perspectives for evaluating accounting practices: We build a framework for assessing accounting’s potential, as well as its limitations and problems, in the increasing “quantification” of organizational life.

Content (valid 01.08.2018-31.07.2020): 

The objective of the course is to shed light on how contemporary accounting practices, and accounting’s remarkable ability to translate qualities into quantities, are linked with wider societal and institutional considerations.  In order to fully understand accounting’s origins, its power and its workings in the rationalistic organizations of our time, we have to look beyond an organization’s or a business firm’s boundaries – into the much broader context of improvement agendas, social discourses and institutional arrangements where accounting is embedded.

Assessment Methods and Criteria (valid 01.08.2018-31.07.2020): 

1. Interactive lectures and participation in classroom discussions & assignments (50%).

2. Exam, based on indicated readings material (50%).  

A passed exam is necessary for obtaining a final grade from the course.

Workload (valid 01.08.2018-31.07.2020): 

- Classroom contact hours 18 h

- Class preparation 80 h

- Exam preparation 58 h

- Exam 4 h

Study Material (valid 01.08.2018-31.07.2020): 

Indicated reading material.

Course Homepage (valid 01.08.2018-31.07.2020):

Prerequisites (valid 01.08.2018-31.07.2020): 

Recommended: 22E00100 Financial Statement Analysis, 22E10000 Strategic Management Accounting

Grading Scale (valid 01.08.2018-31.07.2020): 


Registration for Courses (valid 01.08.2018-31.07.2020): 

Via WebOodi. Please see WebOodi for the registration dates.

If more students have enrolled by the enrolment deadline than can be accepted on the course, priority will be given to students based on their study right: 1. Master's degree students in Accounting 2. Exchange students 3. Master's students in other majors 4. Bachelor's students in Accounting who have completed more than 150 cr 5. Bachelor's students in other majors who have completed more than 150 cr

Further Information (valid 01.08.2018-31.07.2020): 

A maximum of 50 students will be accepted to the course. Priority will be given to students of the Accounting MSc program and CEMS students.


Registration and further information