ACCOUNTING

Research
METHODS
Chapter 1
Introduction to
Accounting Research

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A. What is Accounting Research
Accounting research investigates how
accounting is utilized by people,
businesses, and governments, as well
as the repercussions of these
activities.

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A. What is Accounting Research
Accounting research has explored the
functions of accounting in businesses and
society, as well as the ramifications of these
practices for people, companies,
governments, and capital markets, based on
the notion that accounting both measures
and makes visible certain economic
processes.
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A. What is Accounting Research
Financial accounting research, management
accounting research, auditing research,
capital market research, accountability
research, social responsibility research, and
taxation research are only a few of the
themes covered.

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 Academic accounting research use the
scientific approach to "address all areas of
the accounting profession," whereas
research conducted by practicing
accountants focuses on addressing
problems for a customer or group of
clients.
 Although developments in accounting
education and accounting academics in
recent decades have resulted in a schism
between academia and accounting practice,
academic accounting research may make a
substantial contribution to accounting
practice.
“
Researchers perform two main types of research, positive
and normative.
Positive research is the branch of
academic research in accounting that seeks to
explain and predict actual accounting
practices.
Normative research, in contrast, seeks to
derive and prescribe "optimal" accounting
standards.
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Scientific Methods:
❖ Observation

❖ Develop theory

❖ Background research

❖ Use theory to develop hypothesis

❖ Test if hypothesis is correct

❖ Examine test results

❖ Confirm or disconfirm theory

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Accounting Research Topical Areas

❖ Accounting Information Systems (AIS)

❖ Auditing

❖ Financial. Managerial

❖ Tax

❖ Other Topical Areas

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Accounting Research Methodologies

❖ Analytical.

❖ Archival.

❖ Experimental

❖ Other Research Methodologies

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 Big concept
Now! Think of a possible research topic!

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 Skills necessary to
be a successful
researcher
➢ The capacity to understand and keep up
with current research in your field of
study.
➢ The capacity to comprehend and
recognize research issues.
➢ The capacity to comprehend research
material.
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 Skills necessary to
be a successful
researcher
➢ The capacity to identify areas where you can
make a difference and to evaluate/re-evaluate
your contribution.

➢ Mastery of suitable experimental,

mathematical, and computational research
skills.

➢ Critical and analytical thinking skills are

required.
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 Skills necessary to
be a successful
researcher
➢ The capacity to prepare ahead of
time in order to accomplish goals
and deadlines.
➢ The capacity to do sound research.
➢ The capacity to record and report
on your job.
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 Skills necessary to
be a successful
researcher
➢ The capacity to present and defend
a logical argument to interested
persons.
➢ The capacity to evaluate the merit
of your own work as well as the
work of other scholars.
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How accounting research can
make a difference in the world?

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Thanks!
❤
😉

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