Business Research Methodology

BUSINESS RESEARCH METHODOLOGY 1
BUSINESS RESEARCH METHODOLOGY
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BUSINESS RESEARCH METHODOLOGY 2
1. Brief summary of the theory and progression in the field
The theory that has been focused on in this case is the theory of technology in accounting.
The theory revolves around the belief that technology has come in place to affect accounting by
a significant percentage. Looking at each of the articles that have been provided, it is evident
that it promotes the theory in one way or another. Despite the fact that the field of accounting
varies in each article, one thing that is clear is that the effects of technology have not been left
behind in any of the articles.
2. Common themes/findings across the four articles
The common findings in each of the articles are associated with the impacts that have been
brought by technology in accounting. The first article goes ahead to talk about the integration of
technology into accounting research and practice. In this article, it is evident that the focus is
more on how technology can be used to make research practice easier. Information technology
has transformed many areas of business, and this is seen in different ways. The first way is
seen through the presentation of methods, designs, and software that make work easier and
promote efficiency. It is evident that in this case, the article is trying to offer advice or
recommend the essentiality of integrating information technology in accounting research and
practice. In this case, there are two aspects, the first is research, and the second is the
accounting practice. Therefore, the integration is likely to help in finding out more about some
aspects of research, and at the same time, it helps in performing accounting tasks. The second
article focuses on the growth of productivity in accounting in the public sector. In this case, the
approach changes, and it is no longer about integration, but it is about the effects of information
technology in accounting. However, one thing that is common and similar to the first article is
the association of information technology in accounting.
The third article has come in place to talk about the impact that e-business has on the
auditing process. In this case, it is essential to understand the connection between e-business
and technology. E-business is a result of technology, and that means that the aspect of
technology has also been promoted in this article. The authors also try to create a connection
between the effects that have been brought by technology in accounting. The reason why e-
business has been connected to technology is because e-businesses did not exist before the
innovation of the current advanced technology. The fourth article comes in place to focus on the
effects that have been brought by the digital revolution in national accounting. In this case, the
representation of technology is seen in the aspect of the digital revolution. Therefore, the
common theme that has been highlighted in each of the articles is the association of technology
with accounting.
3. Different themes/findings across the four articles
The articles have provided different findings even though they have all touched on the same
topic and themes. In the first article, the findings have demonstrated that integrating information
technology in the two aspects of accounting; research and practice is essential and this is
because of the results that come along with the integration. In this case, there is a dire need to
understand more about the aspects of information technology and needs in accounting. Good
accounting should promote efficiency and accuracy at the highest level. Information technology,
on the other hand, has effects on efficiency and accuracy (Hsihui, Jengfang, Rong-Ruey, &
Shu-Hsing, 2011). Therefore, the integration of information technology comes in place to make
sure that efficiency and accuracy in accounting are taken to a higher and better level.