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

Author

Listed:
  • Egbert, Henrik
  • Stancheva-Todorova, Eleonora

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.

Suggested Citation

  • Egbert, Henrik & Stancheva-Todorova, Eleonora, 2026. "Integrating Concepts of New Institutional Economics in an Accounting Course: A Case Study," MPRA Paper 128366, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:128366
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    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • B52 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Historical; Institutional; Evolutionary; Modern Monetary Theory;
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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