RESEARCH METHODOLOGY IN ACCOUNTING (2 Credits)

Learning outcomes:

Students will be able to identify and appraise a range of research philosophies, methodologies and designs within accounting, finance, business and economics research, Critically assess the relative merits of different research methods in relation to specific needs, research briefs and research proposals, Undertake critical appraisals of previous research in specific areas or sectors of accounting, finance or economics – according to the award being followed, Conduct research for the dissertation using appropriate methods.

Topics:

1. The role and significance of research within accounting and finance;
2. Formulating research, research questions, hypotheses, concepts,
3. Operations and briefs;
4. Secondary and Library based research, literature searching, using abstracts, indexes, bibliographies, computer catalogues, CD-Roms and research uses of the Internet;
5. Research philosophies, epistemologies and ontologies and their relevance to quantitative and qualitative methodology and methods;
6. Historical development of epistemological paradigms, positivism, phenomenology, critical/structuralist theory, and inductive and deductive research;
7. Collecting, analysing and interpreting data: survey methodology and methods, questionnaire design and administration, questionnaire analysis including basic statistical techniques and computer data using SPSS (or equivalent) and introducing other data analysis packages;
8. Qualitative research methods including structured, semi-structured and unstructured interviews, focus groups, participant and non participant observation;
9. Research ethics, social and economic objectives of research: covert research and participant observation;
10. Writing and presentation research results and analysis: writing research briefs, writing proposals, structuring research reports, giving research presentations.