FACULTY OF ECONOMICS AND BUSINESS DIPONEGORO UNIVERSITY

DEPARTMENT OF ACCOUNTING

SYLLABUS

Course Title : Research Methodology in Accounting

Credits : 3 Credits
Study Program : Accounting Undergraduate

COURSE DESCRIPTION
This course contains the fundamental elements of the knowledge philosophy and the methods used
in the accounting research either using quantitative or qualitative approach. The course discusses
the concepts and the systematic phases of the accounting research: research identification,
research problem and question, theoretical background, theoretical review and hypothesis
development and report writing.

GENERIC COMPETENCE
The course introduces the students with the principal assumptions that could strengthen
the development of research ideas in accounting. More importantly, the course seeks to
introduce the students to the accounting theoretical and philosophical knowledge.
Ultimately, after studying this course, students are expected to be able to conduct an independent
research in accounting using the quantitative and/or qualitative approaches.

SPECIFIC COMPETENCIES
After studying this course, students should be able to:
1. Critically read academic papers.
2. Conducting an independent academic research.
3. Have a holistic view of conducting the research using the quantitative or qualitative approach.
4. Learn the research best practices from the top-tier accounting academic articles.

COURSE METHOD
The course combines lectures and seminars with an equal split composition (50% for lectures and 50%
for seminars). As the course is a student-centered learning, the students are highly expected to actively
participate during the course and the seminar. During seminar, the students will be clustered into seven
groups in which each group is responsible for presenting their research articles and show the tentative
research framework. There is a mandatory 75% attendance requirement for all courses.

REFERENCES
 Uma, Sekaran, et al. 2020, Research methods for business: A skill building approach . John Wiley &
Sons, 6th edition.
Neumen, W. L., 2014, Social Research Method: Qualitative and Quantitative Approaches , Boston,
MA: Pearson Education, 7th ed.

REGULAR ASSIGNMENTS
Students are highly expected to read the materials before class. Some questions will be asked to
the students and quizzes may be conducted randomly at the beginning of the classes. After mid
term exam, students have to present their research materials such as the articles that are going to
be used as the foundation for their research endeavour. Articles of both quantitative and qualitative
approaches may be used. We expect the students to be fully prepared with their presentation
materials during the presentation phase as the presenters will be randomly chosen. During
presentation, students are not allowed to fully read the power point slides and must talk to the
audience while maintaining eye contact. There is a mandatory 75% attendance requirement for all
courses. Non presenting students are expected to actively participate in the discussion since this is
one of the main evaluation components.

EVALUATION
The success of the this course relies upon the following criteria:
1. Class discussion 25%
2. Mid term exam 25%
3. Final exam 25%
4. Task (research proposal) 25%

RULES AND POLICIES

1. Students have to bring along the class materials (books, prentation materials, among others)
and have to read before the materials the class.
2. Tapping the flazz card is mandatory
3. Students have to dress appropriately (T-shirts, sandals, are not allowed)
4. Students may withdraw from this class should they find the rules are troublesome
5. All types of ethical misconduct and fraud are not tolereated (automatic failing grade, E or D)

SCHEDULE AND MATERIALS

No Description Reference
1 Introduction to Research and Accounting research (Accounting
issues and the use of on-line resources)
2 Scientific Investigations Uma; chapter 2
3 The Research Process: Steps 1 to 3: The Broad Problem Area, Uma; chapter 4
Preliminary Data Gathering, Problem Definition
4 The Research Process: Steps 4 and 5: Theoretical Uma; chapter 5
Framework Hypothesis Development
5 The Research Process: Step 6: Elements of Research Design Uma; chapter 6
6 Measurement of Variables: Operational Definition and Scales Uma; chapter 8
7 Measurement: Scaling, Reliability, Validity Uma; chapter 9
8 Data Collection Methods Uma; chapter 10
 9 Sampling Uma; chapter 11
10 Data Analysis and Interpretation Uma; chapter 12
11 Major Types of Social Research Neuman, chapter 2
12 Research Design, Measurement and Sampling in Qualitative Neuman, chapter 6,
Research 7, 8
13 Field Research Neuman, chapter 13
14 Writing research report Neuman, chapter 15