Research method is a critical human practice that offers exclusive access to valid and accurate knowledge, and has an exclusive lead against errors that are not found and exist in other human activities. Moreover, it is challenging to define accounting research since it shifts over time.
Traditional accounting research was mainly normative (this is, argument for the ‘correct’ accounting intervention, or what should be). However, with the introduction of the Journal of Accounting Research, developments or progresses in finance have been established, such as creation of huge data sets and the statistical capabilities for its analysis (computer advances), the efficient market hypothesis, and analyzing ‘what is’ instead of ‘what should be.’ Even though these shifts have had some critics, they have led to a major increase in research contribution (and various new journals) (Libby, et al., 2012). Additionally, accounting research contributes an integral part in new knowledge creation.
The hard sciences have generated different forms of testing and research that may be applied over a range of disciplines, such as accounting research. With the application of these accounting models with evidence from experiments, surveys, stock prices, financial statements, mathematical proofs, and computer simulations, users can acquire a scientific perspective. This paper, therefore, discusses accounting methods and accounting research fields (i.e. financial, managerial, auditing, and taxation).
Table of Contents
1. Introduction
2. Forms and Nature of Research
3. Applications of Research in Accounting
3.1 Taxation
3.2 Finance
3.3 Auditing
3.4 Managerial
4. Accounting Research Methodologies
4.1 Analytical
4.2 Archival
4.3 Experimental
5. Qualitative Research Methods
6. Conclusion
Research Objectives and Key Topics
The primary objective of this work is to provide a comprehensive overview of accounting research methods, exploring their nature, significance, and application across key professional fields. The paper investigates how diverse research approaches contribute to knowledge creation and practical problem-solving within the accounting discipline.
- The evolution and fundamental nature of research in accounting.
- Applications of research methodologies in taxation, finance, auditing, and managerial accounting.
- Distinctions between analytical, archival, and experimental research methodologies.
- The role and integration of qualitative research techniques in accounting studies.
- Scientific perspectives and the impact of research on accounting standards and policy.
Excerpt from the Book
Introduction
Research method is a critical human practice that offers exclusive access to valid and accurate knowledge, and has an exclusive lead against errors that are not found and exist in other human activities. Moreover, it is challenging to define accounting research since it shifts over time. Traditional accounting research was mainly normative (this is, argument for the ‘correct’ accounting intervention, or what should be). However, with the introduction of the Journal of Accounting Research, developments or progresses in finance have been established, such as creation of huge data sets and the statistical capabilities for its analysis (computer advances), the efficient market hypothesis, and analyzing ‘what is’ instead of ‘what should be.’ Even though these shifts have had some critics, they have led to a major increase in research contribution (and various new journals) (Libby, et al., 2012).
Additionally, accounting research contributes an integral part in new knowledge creation. The hard sciences have generated different forms of testing and research that may be applied over a range of disciplines, such as accounting research. With the application of these accounting models with evidence from experiments, surveys, stock prices, financial statements, mathematical proofs, and computer simulations, users can acquire a scientific perspective. This paper, therefore, discusses accounting methods and accounting research fields (i.e. financial, managerial, auditing, and taxation).
Summary of Chapters
1. Introduction: Discusses the evolution of accounting research from normative arguments to empirical analysis and the importance of adopting scientific methods.
2. Forms and Nature of Research: Defines the core purpose of research as theory building and distinguishes between various types of empirical inquiry.
3. Applications of Research in Accounting: Explores how research is utilized in the specialized fields of Taxation, Finance, Auditing, and Managerial accounting.
4. Accounting Research Methodologies: Details the three primary methodological approaches: analytical, archival, and experimental research.
5. Qualitative Research Methods: Examines the role of qualitative techniques and their focus on research quality and validity.
6. Conclusion: Summarizes the importance of integrating research findings into professional practice to address complex business and accounting challenges.
Keywords
Accounting research, Research methodology, Taxation, Finance, Auditing, Managerial accounting, Analytical methods, Archival research, Experimental research, Qualitative methods, Empirical research, Financial reporting, Knowledge creation, Business environment, Information asymmetry.
Frequently Asked Questions
What is the primary focus of this work?
The work provides an overview of essential research methods used within the accounting discipline, emphasizing how these methods are applied to solve practical and theoretical problems.
What are the core thematic areas covered?
The paper covers four central accounting fields: taxation, finance, auditing, and managerial accounting, while detailing the underlying research methodologies for each.
What is the main objective of the research?
The goal is to clarify the definition and purpose of accounting research and to illustrate how various scientific methodologies help in analyzing 'what is' rather than just 'what should be'.
Which scientific methods are analyzed?
The document focuses on three key methodologies: analytical research (using mathematical models), archival research (using third-party data), and experimental research (monitoring subjects).
What does the main body address?
The main body systematically explores the application of research across specialized accounting sectors and evaluates the strengths and characteristics of different methodological approaches.
How are the keywords characterized?
The keywords reflect the intersection of scientific inquiry, professional accounting practice, and the specific functional areas where research is most critical.
How has accounting research shifted over time according to the text?
The text highlights a shift from traditional normative accounting research—focused on what "should be"—to empirical research that analyzes actual market behaviors and data.
What role does qualitative research play in accounting?
Qualitative methods focus on the value and validity of research, emphasizing quality and depth over quantitative volume, and are often integrated with empirical approaches.
Why is managerial accounting research significant?
It is vital for enhancing firm value, aligning the interests of shareholders and managers, and improving decision-making processes within complex business environments.
What is the relationship between tax research and national policies?
The book notes that while many companies operate globally, tax research remains largely nation-specific, requiring researchers to navigate complex legal and economic differences.
- Arbeit zitieren
- Musbau Kolawole Kayode (Autor:in), 2015, Accounting Research Methods and Research Fields, München, GRIN Verlag, https://www.hausarbeiten.de/document/306837
