Learning Outcomes:

At the end of this lesson, the students will be able to:

• Articulate the purposes of accounting research;
• Differentiate the different types of accounting research;
• Enumerate the uses and benefits of accounting research; and
• Evaluate the development and contributions of accounting research in
modern and contemporary world
What is a RESEARCH?
The Research Onion
The Accounting Research
Rationale and Objectives of
Accounting Research
Types of Accounting Research
1. Positive and Normative Accounting Research
a. Positive Accounting Research
 Positivism is by definition about seeking ultimate truth and authentic knowledge.
 Positivism can be seen as using scientific methods to uncover logic and laws human
behavior and social interactions.
 Positive research in accounting started from 1960 and this research was relating to show the
effect of financial statement on stock prices(co-relation between performance through
accounting and share prices)
b. Normative Accounting Research
 Normative accounting is that accounting research that prescribes how a process of
accounting should be done.
 Normative research is about measuring, assessing and comparing goodness, value,
practicality and functionality.
Types of Accounting Research
2. Quantitative and Qualitative Accounting Research
a. Quantitative Accounting Research
 This is an accounting research which is based on quantitative data.
 For example, the collection of financial data of companies and their financial
reports and show the correlation between stock price and performance of
financial report.
b. Qualitative Accounting Research
 Qualitative accounting research is to improve the quality of accounting and
its education.
 This type of research uses qualitative data.
Types of Accounting Research
3. Descriptive and Analytical Accounting Research
a. Descriptive Accounting Research
 In descriptive accounting research is nothing but show the report of historical data of
accounting report and to check the trend of different items of accounting reports.
 Common methods: Surveys, Observations, and Case Studies.

b. Analytical Accounting Research

 Advance than descriptive accounting research
 Scholar analyze each item not just on the historical base but after developing new
formulas.
 The goal of analytical research is to develop new ideas that are more believable by
combining numerous minute details.
 Common approaches: quantitative, qualitative, mixed methods, experimental, and content
analysis.
Types of Accounting Research
4. Applied and Fundamental Accounting Research
a. Applied Accounting Research
 Applied accounting research is immediate solution of accounting problem.
 Applied research focuses on answering one specific question for a client or sponsor.
 Three types of Applied Research: (a) Action research, (b) Evaluation research,
and (c) Research and development.

b. Fundamental Accounting Research

 Fundamental accounting research is basic research and to formulate the accounting
knowledge in organized manner.
 Also known as basic research or pure research does not usually generate findings
that have immediate applications in a practical level.
 Mainly aims to answer the questions of why, what or how and they tend to contribute
the pool of fundamental knowledge in accounting.
Types of Accounting Research
5. Conceptual Research and Empirical Research
a. Conceptual or Theoretical research
 Conducted by observing and analyzing already present information on a given topic.
 Doesn’t involve conducting any practical experiments.
 Philosophers have long used conceptual research to develop new theories or interpret
existing theories in a different light.
 Depends on preconceived notions about the research variables,
b. Empirical Research
 Makes use of verifiable evidence in order to arrive at research outcomes.
 Carries a scientific investigation to measure the experimental probability of the research
variables
 Empirical research can be carried out using qualitative or quantitative observation
methods.
Uses and Benefits of Accounting
Research
• Carnegie, Parker and Tsahuridu (2022) argued that accounting
research helps in understanding our past and present, in terms of
historical and contemporary studies respectively, so that we apply
accounting knowledge and practice in creating a sustainable
future.
• It informs teaching and learning, and contributes to understanding the
nature, roles, uses and impacts of accounting in the world.
Uses and Benefits of Accounting
Research
• This understanding contributes to the capacity of the profession,
through cross-disciplinary interaction and engagement combined with
an enhanced appreciation of non-financial schemas of value and their
potential use in shaping a better world.
• Accounting education and accounting research are inseparable.
• One should not be undertaken in any formal, higher education context
without the other.
Accounting Research in
Contemporary World
• In the study of Melnyk et al. (2020), they concluded that the modern accounting professionals
are increasingly moving from purely technical functions to supporting company
management and play an important strategic role for effective management at the
microeconomic level and a prominent social role, working to improve the development of
society at the macroeconomic level.
• At the same time, accounting professionals are forced to adjust their previously static functions
in view of the development of the world economy, globalization, the latest technologies and
technological developments, innovations and trends in the business environment.
• Since further changes are inevitable, and accounting is a profession that is particularly
sensitive to the above changes, the main place in the strategy of accounting companies and
personal professional development will focus on the development of new technologies, soft
skills, and professional flexibility
Accounting Research Areas
• Financial Accounting and Reporting
• Regulatory Framework
• Taxation
• Management Services
• Audit
Particular Field or Topic of Interest
in Accounting Research
The Research Questions
Illustration:
Taxation and Business
Research Area
Regulations

Tax Incentives on Business

Research Topic
Organizations

Taxation and Business

Research Question
Regulations
Research Influence Areas
References:
• Carnegie, Garry, Parker, Lee and Tsahuridu, Eva (October 18, 2022). Accounting Research for Shaping a Better World.
International Federation of Accountants. Accessed from: https://
www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/accounting-research-shaping-better-world