Research Objectives and Research Potential

Over recent years, accounting has become more and more international. A major force has been the growing globalization of capital markets, which made transparency and international comparability of financial reports more important. New regulations have increased the requirements on firms in financial reporting, corporate governance, auditing, enforcement and taxation. These changes not only affect financial auditing, but also management accounting in firms. The Center for Accounting Research strives to explore and analyze the economic impacts of these developments. It builds on the research achievements of the four institutes in the field of accounting at the University of Graz and aims at bundling their strengths to achieve its objectives.

The main objectives are to contribute to the development of accounting theory and to accounting practice, such as influencing accounting regulation and the application of management accounting instruments. CAR specializes on quantitative economic research methods, in particular analytical and empirical research.

In particular the Center strives to

• further internationally acknowledged cutting edge research in the field of accounting at the University of Graz
• promote young researchers, and
• make available the scientific knowledge to corporations, tax accountants, auditors and regulators.