This accounting research project discusses the methodology for qualitative research, regulatory, sustainability and ethical issues, identified theories and literature review.
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Running head: ACCOUNTING RESEARCH PROJECT Accounting Research Project Name of the Student Name of the University Author’s Note
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1ACCOUNTING RESEARCH PROJECT Table of Contents Introduction......................................................................................................................................2 Designing appropriate methodology for qualitative research that have been aligned with research objectives and research questions....................................................................................................2 Evaluating regulatory, sustainability and ethical issues..................................................................3 Critically evaluating the identified theories and providing commentary........................................4 Providing review of literature along with critical analysis of contemporary research....................6 Conclusion.......................................................................................................................................6 References........................................................................................................................................8
2ACCOUNTING RESEARCH PROJECT Introduction Accounting research is vital for a business as research project includes the methodology which mainly points out the types of methods that are conducted for the research. In this study, the research methodology is to be designed for the qualitative research which has to be aligned with the objectives as well as the questions of the research. Regulatory, sustainability and ethical issues have also been discussed in this study which mainly evaluates the theories that are identified in the overall project. Moreover, the review for literature and contemporary research have been analysed with the contemporary research of the study. Designing appropriate methodology for qualitative research that have been aligned with research objectives and research questions Methodology for qualitative research The fundamentals elements of qualitative research includes the process of seeking the information from the predefined set of procedures and evidences that are collected for the research. It includes the strength of qualitative research which consist of the ability of providing the textual description of the provided research issue (D. Parker and Guthrie 2014). The process of designing the methodology for the qualitative research includes the research objectives and research aim along with research questions. The contemporary accounting issues is to be analysed for the ASX listed company which have been included in the study. Assessing the key theories is to be attained for the process of linking the accounting information and corporate social responsibility for the ASX listed companies (Beattie 2014). The contemporary accounting issues that are associated with the business of the companies includes the fraudulent activities that points out the regulatory issues.
3ACCOUNTING RESEARCH PROJECT Research objectives is to be aligned with the research questions and research objectives by pointing out the contemporary accountingproblems. Contemporary issue includesthe technological changes in the process of accounting which are to be mitigated from the business (Baskervilleet al.2017). Technological challenges focuses on the new ways that are working on the inventions which have emerged on the process of accounting. The disrupted practice for accounting includes the requirement for learning new set of skills and techniques which are to be developed for mitigating the accounting issues in a better way. Samplingmethodinqualitativeresearchpointsoutthesourceofcollectingthe information for the research from different sources. The information that are required generally derived from the companies and other sources of information (Buchheitet al.2015). The collection of data is also responsible for the maintaining the level of information that are required for the research to be carried out. Ethical consideration is also included in the research which points out that no one have been forced to collect the information for the research. All methods that have been followed in the research have met their ethical standards along with considering the facts that might have impacted the project. All data that have been collected are protected by the Data Protection Act and other information have been collected in an ethical way. Proper collection method have been followed by the researcher for keeping safe of the collected information. Evaluating regulatory, sustainability and ethical issues The regulatory issues that are associated with the process of accounting includes the loss of credit which is a primary issue that might lead the company to financial loss. Credit losses is associated with financial instruments that are issued by the financial accounting standard board and offered lending institutions (Biancone and Shakhatreh 2016). The financial assets that are
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4ACCOUNTING RESEARCH PROJECT present in the company measured the amount of loss which are based on historical experience and forecasts that are supportable in nature. The providing of financial services might change the accounting rules which are to be inherent on the insurance products that are offered by the company. Moreover, financial report might get affected by the regulatory issues which points out the source of issue by the accounting board (Bensonet al.2015). The rules for auditor’s disclosure might include the transparency in the audit procedure which are reflected in the auditor’s report and disclosure by the accounting firms. The sustainable development in the process of accounting faces the major issue that are impacted by the global concern and the organisation is to be report for their sustainability performance. The global reporting initiatives have been developed for highlighting the common framework along with the concept of sustainability (Spence and Carter 2014). The extent at which the global reporting standard has influenced the need of sustainability accounting that has emphasized on the overall process. The ethical issues in the process of accounting mainly identifies the potential legal issues which are to be mitigated in the overall process. The view from the outsider is to be included which points out the effective ethics the accounting guidelines. Separating the issues is to be highlighted from the ethical standard which sheds light on the overall process (Shipman, Swanquist and Whited 2016). Therefore, these are the ethical issues that are pointed in the accounting practices which includes the major practices of accounting by the organisations. Critically evaluating the identified theories and providing commentary The theories that have been identified includes the classical theory and marginalism theory for accounting information. Corporate social responsibility consist of certain theory which includes the integrative theory, ethical theory, political theory and instrumental theory (Hoet al.
5ACCOUNTING RESEARCH PROJECT 2015). The classical theory of accounting is also coined as the traditional theory which is directly built on the accounting model and help in detecting the errors for the amount of output. The concept of proposition is provided in the theory that are combined with the sufficient condition for the overall process. The classical view includes the necessary condition which might impact the overall accounting process for the company. Marginalism of theory of accounting consist of both economic method as well as marginal decision which help the overall process of accounting in decision making (Watson 2015). On the other hand, both of the theories of accounting mainly uses the value that are determined by the additional utility which are used for an extra amount of goods and services. This might help in developing the overall accounting process but the cost would be increased for the company. Corporate social responsibility points out the responsibility that are carried by the company for the social environment. Integrative theory of CSR put positive impact as well as negative impact on the company in their normal business course (Park and Jang 2014). The value of shareholders is to be maximised for evaluating the specific values and other social activities. The organisational status with the respective activities is to be perceived by the community responsibility. Different level based activities is to be performed by the company and exclusion of social activities. The stakeholder engagement addresses the right choice of business activities which are to be carried out in the company. Other theories like ethical theory, political theory and instrumental theory mainly points out the business to do the right thing and often plays an important role in making the right choice (Metcalfet al.2015). The business that creates the tension the choice figures out to be ethical or else to optimise their total amount of profit. The requirement of choices is to be made for the rules which are to be followed by the decision and certain moral consideration.
6ACCOUNTING RESEARCH PROJECT Providing review of literature along with critical analysis of contemporary research The qualitative information mainly help in recognising the accounting practices with the contemporary issues and those have to be examined with different types of literatures (Park and Jang 2014). The accounting practices for the ASX listed companies is highlighted in their annual report which are prepared after a certain fiscal year. The conceptual framework of the issue is to be highlighted in the normal business activities. The contemporary research is the collective understanding of role in accounting which are to be based on the intellectual diversity. The structure of the critical issue aims in providing the appropriate strategy for mitigating the issues that are raised in the process of accounting (Shipman, Swanquist and Whited 2016). The phenomenon of concluding the accounting issues is to be mentioned with the accounting department of the company which consist of respective procedures and techniques in the process of accounting. Conclusion The study that have been mentioned above concludes by pointing out the accounting research which points out the effective strategies for mitigating the accounting issues. It includes the strength of qualitative research which consist of the ability of providing the textual description of the provided research issue. Contemporary issue includes the technological changes in the process of accounting which are to be mitigated from the business. The financial assets that are present in the company measured the amount of loss which are based on historical experience and forecasts that are supportable in nature. The contemporary research is the collective understanding of role in accounting which are to be based on the intellectual diversity. Therefore, the accounting research consist of certain theories and techniques which are to be associated with the business of the organisation for better organisational review.
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8ACCOUNTING RESEARCH PROJECT References Baskerville, R., Carrera, N., Gomes, D., Lai, A. and Parker, L., 2017. Accounting historians engagingwithscholarsinsideandoutsideaccounting:Issues,opportunitiesand obstacles.Accounting History,22(4), pp.403-424. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.The British Accounting Review,46(2), pp.111-134. Benson, K., Clarkson, P.M., Smith, T. and Tutticci, I., 2015. A review of accounting research in the Asia Pacific region.Australian Journal of Management,40(1), pp.36-88. Biancone, P.P. and Shakhatreh, M.Z., 2016. Accounting Issues in Sukuk Issuance.Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi,2(3), pp.95-108. Buchheit, S., Dalton, D.W., Harp, N.L. and Hollingsworth, C.W., 2015. A contemporary analysis of accounting professionals' work-life balance.Accounting Horizons,30(1), pp.41-62. D. Parker, L. and Guthrie, J., 2014. Addressing directions in interdisciplinary accounting research.Accounting, Auditing & Accountability Journal,27(8), pp.1218-1226. Ho, S.S., Li, A.Y., Tam, K. and Zhang, F., 2015. CEO gender, ethical leadership, and accounting conservatism.Journal of Business Ethics,127(2), pp.351-370. Metcalf, M., Stocks, K., Summers, S.L. and Wood, D.A., 2015. Citation-based accounting education publication rankings.Journal of Accounting Education,33(4), pp.294-308. Park, K. and Jang, S., 2014. Hospitality finance and managerial accounting research: Suggesting aninterdisciplinaryresearchagenda.InternationalJournalofContemporaryHospitality Management,26(5), pp.751-777.
9ACCOUNTING RESEARCH PROJECT Shipman, J.E., Swanquist, Q.T. and Whited, R.L., 2016. Propensity score matching in accounting research.The Accounting Review,92(1), pp.213-244. Spence, C. and Carter, C., 2014. An exploration of the professional habitus in the Big 4 accounting firms.Work, Employment and Society,28(6), pp.946-962. Watson, L., 2015. Corporate social responsibility research in accounting.Journal of Accounting Literature,34, pp.1-16.