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

Learning Outcomes:

On successful completion of this course, students will be able to: LO1 – describe The contemporary issues in accounting and the nature of accounting theory; LO2 – identify The accounting theories used in accounting and finance research; LO3 – analyze The current issues in accounting research and the related theories; LO4 – describe Research problem, literature review, hypothesis, data collection and analyses; LO5 – apply Research methodology in developing research proposal.

Topics:

1. Contemporary Issues in Accounting;
2. Standard Setting & Measurement;
3. Theories in Accounting;
4. Corporate Governance & Earning Management;
5. Capital Market Research and Accounting;
6. Sustainability and Environmental Accounting;
7. Introduction to research, The Scientific Approach and Alternative Approaches to Investigation;
8. Defining the Research Problem;
9. The Critical Literature Review, Theoretical Framework and Hypothesis Development;
10. Elements of Research Design and Sampling;
11. Measurement of Variables;
12. Data Analysis;
13. The Research Report.