Mission and Vision

ARC is a research centre at Aarhus School of Business, University of Aarhus. The Accounting Research Centre is committed to the advancement and dissemination of knowledge through high-quality research in the accounting area. Research quality is assessed in accordance with the criteria of originality, significance and rigour of the output. ARC aims at being a recognized research unit in the accounting field. The members participate in the international research community and publish in leading international journals. The ARC research environment is enhanced through active involvement of international visitors and doctoral students. Original research contributions are integrated in teaching at all levels. Dialogue with the business community is established through involvement in continuous education, network meetings and co-operations on business case studies.

Research Focus and Approach

The research focus by ARC is information validity for control and management purposes. The conscious adherence to strict validity criteria is a shared and fundamental prerequisite for our work with purposeful registrations and measures underlying the various ARC research disciplines. The research areas of ARC are management accounting and control, financial accounting and auditing. It has a broad range of research interests in the fields of financial accounting, corporate governance, cost accounting, management information systems, performance measurement and management control. As well as undertaking research in specific accounting techniques, members are concerned about methodological and social aspects of organizational governance and management accounting. Overall, the centre aims to establish and maintain academic links across the fields of institutional, business, management, the humanities and social sciences.

Current examples of integration of research themes in the broad area of financial accounting are:

• The role of the auditor in relation to corporate governance and risk management of companies
• The influence of accounting treatment of contributory pension schemes on pensions policy
• The significance of disclosure transparency and board independence as corporate governance mechanisms
• Regulation of financial services

Current examples of integration of research themes in the broad area of management accounting are:

• Management accounting as means for governmentality
• Performance measurement in a new public management setting
• Management accounting and reporting in the public sector
• Non-financial measurement frameworks and supplementary business reporting
• The paradigmatic foundations of accounting practice
• Changes in management accounting and control
• Inter-organisational management accounting
• Reporting accountabilities of institutional investors

Contribution to ASB's Mission and Vision

Research at ARC contributes to ASB's mission and vision by adding value to society through research, education and dialogue on the creation and development of companies and organizations. The focus by ARC is information validity for control and management purposes, which is a crucial enabler for sustainable growth and innovation in the international business community.