HI6008 Business Research Reflective Journal: Semester 1, 2024

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HI6008 BUSINESS RESEARCH
Assessment- 4 Reflective Journal

Table of Contents
Introduction..................................................................................................................................3
Topic determination.................................................................................................................4
Problem description................................................................................................................4
Research questions.................................................................................................................4
Literature review......................................................................................................................4
Research methodology...........................................................................................................4
Findings from the data............................................................................................................5
Writing up the project report..................................................................................................5
Reflecting on the research experience, insights gained, teamwork...................................5
Conclusion...................................................................................................................................6
References...................................................................................................................................7

Introduction
The efficiency of investment determines the information about the organizational financial
structure. The report will give self-reflected information about the research. There will
information about different methods and articles which have been driven in the research. The
particular reflection will attain different aspects of research like literature review, research
methods, and data collection techniques and so on.

Topic determination
The selected topic of mine that is efficiency in accounting and finance is suitable to enhance my
learning. The research on the bits of help to gather the relevant and appropriate information
about the topic. The accounting is the most necessary concept to be determined while making
the study criteria. The reflection will boost up my knowledge regarding the efficiency and
effectiveness of accounting. It will help me to make my issues resolved regarding the basic
knowledge of accounting.
Problem description
The efficiency of accounting is foremost necessary but at the same time, it also includes some
specific issues. The resolution over the issues is most necessary as the resolution will provide
efficiency to the concept (Lara, et. al., 2016). The specific issue which includes in the specific
concept are deprived scheduling, low revenues on investment, economic issues, lawgiving, and
directing atmosphere, etc.
Research questions
According to me, the research questions are most necessary to be prepared. The questions
help to make the concern over basic things which needs to be determined regarding the topic.
For the specific research, I made questions to evaluate the different phases which impact the
efficiency of accounting. I also made a question to make a determination about the risk and cost
assumption.
Literature review
The literature review is the conceptualized information about the topic. This helps to attain deep
and basic knowledge about the topic. This approach also stated as the secondary method of
data collection as it includes the gathering of information via the help of different resources like
books and journals. I have adapted the information with the help of interne and also searched
some journals and book of relevant authors (Christensen, et. al., 2016). After the
implementation of the search, I have gathered different type of charts and diagram about the
topic. The theoretical concepts of efficiency of accounting also strengthen by the research.
I have selected the particular sources to gather information like relevant books, journals and
websites. After gaining the information I made the determination about the concepts of
efficiency of accounting. I have observed that the efficiency of accounting is most necessary to
be determined as it helps to make the understanding of the financial structure of the specific
region. It also helped me to make the determination about the different risk which can be
assumed via the return theories (Beltratti, et. al., 2016). Thus, it can be stated that the literature
helps in a significant manner to gather information regarding the topic and also gives the
justification over theories.
Research methodology
To gather the better results from the research this is most necessary to make the determination
about the appropriate method to be used for the research. The method which I have used to
implement the research is the mixed method. The mixed method is the collaboration of two
methods that is qualitative and quantitative methods. Both of the methods give relevant and
specific information according to the requirements. The qualitative methods contain theoretical
or conceptual information regarding the topic. The tool which I have used to gather the
information was the questionnaire, it helped me to make the determination about the opinions of
people (Cheng, et. al., 2014). Quantitative method helped me to gather the numerical and
diagrammatical information. It included graphs and charts which driven the information about a
different aspect of accounting like cost and return in the form of a chart. Both of the methods

helped in a significant manner to gather the information. It also helped me to make the
determination about the overview of different people regarding the topic.
Findings from the data
The data which I had determined qualified me about some specific information. I understand
about some different aspects of accounting such as risk, ROI and so on. The investment
management helps to attain the profit and return in the higher level but to achieve the specific
terminology this is most necessary to make the determination about the appropriate use of the
accounting (Soudani, 2012). The proper research made be realised that the proper
implementation of investment accounting helps to reduce instability. Thus, it can be stated that
the investment accounting enhances the efficiency of accounting so it needs to be applied
appropriately.
Writing up the project report
The report had been completed via the help of the appropriate structure. The information which
has been discussed in the report gathered by the applicable and relevant resources. I have
started the research from the justification for my topic efficiency in accounting and finance. After
that, I gathered the relevant articles and journals to make a determination about my topic. I have
used suitable research methods to implement the research in a significant manner.
Reflecting on the research experience, insights gained, teamwork
The research provided me with significant information about the efficiency I accounting and
finance. It helped to enhance my knowledge in terms of the relevant topic. While implementing
the research I had used some different ways to collect the data, these data gathering
techniques made me upfront and also defined the relevant and needed aspect of formal
communication needs. While implementing the report I had faced some issues and challenges
but my supportive trainers had made my path easy. They had made me determined about the
right direction to implement the idea. The deep and concise knowledge of research helped me
to resolve my issues and challenges which I was usually facing about the topic. Thus, the
concise study of research improved my learning skills.

Conclusion
The research had concluded about the justification of the efficiency of accounting. The report
provided the self-reflected analysis over the report. There was a discussion about the
justification of the topic and discussed some relevant questions. The report had concluded the
research methods and findings of the research. Thus, it provided significant information about
the efficiency of accounting and finance.
*

References
 Beltratti, A., Bortolotti, B. and Caccavaio, M., 2016. Stock market efficiency in China:
evidence from the split-share reform. The Quarterly Review of Economics and
Finance, 60, pp.125-137.
 Cheng, B., Ioannou, I. and Serafeim, G., 2014. Corporate social responsibility and
access to finance. Strategic management journal, 35(1), pp.1-23.
 Christensen, H.B., Nikolaev, V.V. and Wittenberg‐Moerman, R., 2016. Accounting
information in financial contracting: The incomplete contract theory perspective. Journal
of accounting research, 54(2), pp.397-435.
 Lara, J.M.G., Osma, B.G. and Penalva, F., 2016. Accounting conservatism and firm
investment efficiency. Journal of Accounting and Economics, 61(1), pp.221-238.
 Soudani, S.N., 2012. The usefulness of an accounting information system for effective
organizational performance. International Journal of Economics and Finance, 4(5),
pp.136-145.