Integrating Concepts of New Institutional Economics in an Accounting Course: A Case Study

Henrik Egbert () and Eleonora Stancheva-Todorova

MPRA Paper from University Library of Munich, Germany

Abstract: This paper explores how economic theory can improve international business education. It focuses on teaching international accounting. The approach uses key ideas from New Institutional Economics (NIE). Students learn concepts such as asymmetric information, principal–agent relationships, and transaction costs. A low-cost online lecture introduces these ideas. A case study on creative accounting shows how institutions shape accounting practices. The method broadens students’ perspectives and strengthens decision-making skills. It also prepares them for global careers. Evidence from an undergraduate module shows strong learning outcomes. The paper offers a practical model for integrating economic theory into international accounting education.

Keywords: teaching international accounting; case study methods; blended learning; international accounting and New Institutional Economics; integrated approach; creative accounting (search for similar items in EconPapers)
JEL-codes: A12 A22 B52 M41 (search for similar items in EconPapers)
Date: 2026-01-01
New Economics Papers: this item is included in nep-acc
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