THEORY AND RESEARCH METHODOLOGY IN ACCOUNTING AND FINANCE (4 SCU)

Learning Outcomes:

This course is the capstone of accounting and finance courses that emphasizes the comprehensive understanding of contemporary issues. This course also equips the students to conduct accounting and finance research. Upon completion of this course, students are expected to be able to explain contemporary accounting and finance issues; explain various relevant theories; relate the issues and theories; and communicate their own opinions on the issues. Additionally, students are also expected to be able to critically review accounting and finance literature, identify literature gaps in their chosen research topics; compare various research design elements; communicate their research ideas clearly; and compose a research proposal.

Topics:

This course uses academic journal articles as well as case studies as learning materials. The topics covered in this course include the financial reporting environment, conceptual frameworks, measurements, normative and positive accounting theories, system-oriented theories, corporate governance, earnings management, social and environmental reporting, and behavioral accounting. In terms of research methodology, this will also cover research philosophy, a literature review and theoretical/conceptual framework, a qualitative and quantitative data collection and analysis, a research model, and writing a research proposal.

Prerequisite(s): Intermediate Accounting