May 21 2012

IFRS – from origin to improvements

Published by at 11:21 pm under PhD Courses

Jönköping International Business School – PhD COURSE (F2)


Course credits:

7,5 ECTS credits

(1 ECTS =  appr. 5 hrs in class; appr. 20 hrs individual work)

Education Cycle: Third cycle, doctoral program course

The course is given as an accounting research course “IFRS – from origin to improvements”, equivalent to 7.5 ECTS points, is a course offered to research students at Jönköping International Business School as well as to partner universities.

Course examiner/ managers:

Professor Gunnar Rimmel, JIBS (examiner)

Assistant professor Kristina Jonäll, HGU


Course language

Language of instruction could be in Swedish and/or in English (depending on international participants).



To be eligible for the course “IFRS – from origin to improvements” 7.5 higher education credits, the student must be registered as a PhD student at Jönköping International Business School, or at a partner university.


Purpose and objectives

This course emphasizes the emergence of a transnational regulatory body and the development of international accounting standards, i.e. the emergence, evolution and concurrent developments of an organization that produces accounting standards. A distinctive consideration will be given to competing regulatory initiatives. This course is not considering an in-depth study of all existing IFRSs but about how transnational standard setting evolved and how the content of international accounting standards emerged.


Course content


Seminar I – Overview of the Globalisation of Accounting

For Seminar I, participants should read two allotted articles from the course literature list. The assignment, which involves writing and presenting a seminar paper based on the allotted articles, will be distributed to all participants by e-mail directly after signing up for the course. The paper should be of maximum 1500 words. Each participant should also act as discussants, i.e. constructively criticize upon the arguments of the paper of another participant. To be able to do this task properly, the discussant do not only have to read the paper carefully, but also study the literature which the paper is based upon.


Seminar II – Competing regulatory initiatives and the role of organizations in transnational standard setting

For Seminar II, participants should write and present a seminar paper on an individually chosen topic from Competing regulatory initiatives and the role of organizations in transnational standard setting – based on two individually chosen articles from the course literature list plus five other articles of relevance for the topic. Otherwise, Seminar II follows the same procedure as Seminar I (see above).


Seminar III + IV – Concurrent improvements to accounting standards

As a final assignment, participants have an opportunity to write about concurrent improvements to accounting standards, which they can relate to their own PhD project. Seminar III+IV thereby consist of search for relevant articles inspired by the course literature, read them and prepare an academic paper in which the main arguments and debates within the area are described and commented upon. Expected length of the paper is 20 pages in academic style, where sources are related to each other and analyze weaknesses and potentials identified.

Learning outcomes

After completion of the course the student is expected to be able to:


Knowledge and understanding

– be oriented about the emergence of a transnational regulatory body

– describe central streams in the development of international accounting standards and their influence and relevance to postgraduate studies


Skills and abilities

– demonstrate how the theoretical foundations of contemporary accounting regulation research have been developed during the past decades

– apply research-based literature to describe and analyze particular aspects of contemporary accounting regulation research related to own postgraduate studies project


Judgment and approach

– display a reflective approach to the role of organizations and accounting standard setters in contemporary accounting regulation research

– exemplify different approaches in relation to own postgraduate studies project


Course/classes methodology

This is an intensive course of one introduction and three day seminars with individual study required prior to the meetings. The course consists of lectures and seminars. Participants are supposed to read all course literature and participant papers related to seminars and to write short papers that reflect this literature. The course begins with overview lecture, followed in the rest of the seminars by presentations and discussions of the course literature by the participants. At the last seminar, each participant discusses the individual course PM that is related to own PhD-project.


Examination is recurrent through participation during all tuition and through the fulfillment of individual assignments. Active participation in the form of presentations and discussions at course meetings and a passing grade in the individual course papers.


Course evaluation

A course evaluation will be conducted at the end of the course.


Course dates, time and location

The course consists of 4 meetings: one introduction and four seminars. The meetings will be held at Jönköping International Business School.

Introduction:              11.00 – 12.00   (Wednesday, 13 June 2012), JIBS

Seminar 1:                   13.00 – 18.00   (Thursday, 14 June 2012), JIBS

Seminar 2:                     9.00 – 15.00   (Thursday, 14 June 2012), JIBS

Seminar 3:                   13.00 – 18.00   (Monday, 27 August 2012), JIBS

Seminar 4:                     9.00 – 15.00   (Tuesday, 28 August 2012), JIBS


No tuition fee for PhD students, Course participants are responsible for their own costs of travel and overnight arrangements.


The course is limited to 15 participants. 31 May 2012 is the last day for registration.


Course literature

Sebastian Botzem (2012) The Politics of Accounting Regulation – organizing transnational standard setting in financial reporting, Eward Elgar, Celtenhamn, UK (ISBN 978 1 84980 177 5)


A more detailed article reading list will be made available to course participants in due time.