Research Report: Culture's Impact on Accounting Practices

This report investigates the impact of culture on accounting practices, addressing the research question: 'Does culture influence practices of accounting?' The research methodology includes both primary and secondary data collection methods. Secondary data is gathered from existing literature, while primary data collection involves surveys using questionnaires distributed to accountants. The report details data analysis techniques, specifically the use of statistical analysis with Microsoft Excel and content analysis. The final work is structured to include an introduction, literature review, methodology, data analysis and discussion, and conclusion with recommendations. References from various academic sources support the findings, providing a comprehensive analysis of the cultural impact on accounting practices.

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Contents
Research methodology.....................................................................................................................2
Research question............................................................................................................................2
Data collection methods..................................................................................................................2
Data analysis techniques..................................................................................................................4
Structure of final work.....................................................................................................................5
References........................................................................................................................................8

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Research methodology
The research methodology is referred to as the path that guides the researcher to conduct their
entire research in such a manner that it not only acknowledges the research questions but it also
provides the answers of the research questions (Kumar, 2019). The research methodology for the
proposed research that is “Impact of culture on the practices of accounting” is presented below: -
Research question
The key research question for this paper is as follows: -
 Does culture influence practices of accounting?
Data collection methods
The data collection is referred to as a process of gathering the data and details from all the linked
sources to determine the answers to the research issues, attain the objectives and to find out the
outcomes for the research questions (Bresler and Stake, 2017). The researcher finds two methods
through which they can effectively collect the data through two ways which include primary and
secondary methods of data gathering. In this, the secondary data collection method is a kind of
information that has previously been available or used in books, newspaper, journal, online and
many others. Details are abundant are available published articles for the concerned topic that is
the impact of culture on the practices of accounting (Alina, Cerasela and Cristina, 2017). On the
other hand, the primary date a collection method includes gathering of the information through
real data. In the collection of the primary data, there is a discussion about the two groups which
include quantitative and qualitative. In the primary research, quantitative data collection methods

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are majorly based on the calculation of mathematics in the different formats. On the other hand,
qualitative research methods do not include the mathematical calculations but it is linked with
the words, sounds, feelings, and emotions (Mackey and Gass, 2015).
In qualitative research, the researcher has a wide range of options from which they will select the
appropriate strategy for this research. The most common methods can be used include
interviews, focus group discussion, observational method and many others (Khlif, 2016).
Furthermore, the quantitative methods majorly include the objective measurement and the
mathematical, numerical analysis of the data that has been collected through surveys,
questionnaires and others. For this research of analysing the impact of the culture on accounting
practice, there will be the use of the quantitative research method which will help them to gather
effective and reliable details.
The researcher will make use of both data collections for understanding impact of culture on the
practices of accounting. The secondary method will help the investigator to gather the
information that improves the level of study validity and reliability of final work which will
provide the information about the impact of culture on the practices of accounting (Tie and Zhao,
2016). The impact of culture will be analysed with the use of proper theories and models which
are analysed for the practices of accounting. The researcher will make use of the literature review
strategy in which the information will be gathered from the different sources include books,
journal articles and many others. The literature review will provide the different and contrasting
views on impact of culture on the practices of accounting which is essential to get the answer to
the research question for the study.

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On other hand, primary data collection technique will be used. The researcher will gather the
information with the help of the survey through a questionnaire which will help to gather the
information for the accountants who are practising the accounts and its related practices. The
primary research will allow the researcher to gather the information with the help of the survey
through a questionnaire (Taherdoost, 2016). For this research, the researcher will select the 120
participants who will participate in the survey and provide the views for impact on culture on
accounting practices. The sampling technique that will be used is random simple probability
sampling which will make the participants understand the probability of being considered in the
survey. In this research, the researcher will use multiple data collection techniques and sources
strengthen not only the credibility of the outcomes but it also allows for the various
interpretations along with the meaning that is required to be included in the analysis of the data
(Grossoehme, 2014).
Data analysis techniques
Data analysis is explained as a procedure of cleaning, converting, and modelling the information
to determine the necessary data for corporate decision-making. The major motive due to which
the researcher will use the data analysis is to extract the necessary information and making
decisions that are based on the data analysis (Cuervo‐Cazurra, Mudambi, Pedersen, and
Piscitello, 2017). The tools of the data analysis make it's simpler for the customers to process as
well as to influence information, assess associations and also assist to determine patterns and
trends majorly for the interpretation. There are different kinds of information analysis methods
are available which include text analysis, statistical analysis, diagnostic analysis, predictive
analysis as well as the prescriptive analysis.

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For this study, the investigator will select the statistical data analysis method. This method
consists of the collection, analysis, interpretation, presentation and also modelling of the
information. It evaluates a set of information or a sample of data by making use of the Microsoft
Excel tool for forming charts and tables which are analysed to interpret the perception and
responses of the participants (Willmott, 2020). In addition to this, this tool is equipped with a
different variety of compelling features and also with the additional plugins that are installed.
This tool is effective enough to handle the massive amount of data. Thus, this is determined that
use of excel will be a very versatile tool for analysing the data that has been gathered.
This method is effective and easy to analyse all the data in the single go. In addition to this, the
researcher will make use of the content analysis due to the qualitative method selected and also
considering the review of the research (Taylor, Bogdan and DeVault, 2015). The researcher will
select summative content analysis to get accurate and reliable information related to the
explanation of the research topic.
Structure of final work
According to the methodology, there will be proper structure of the final work which will
provide the researcher with the draft, heading, and chapters that will be considered while
preparing the thesis. The first, as well as the foremost step that will be followed by the research,
include the title page of the paper. The heading is the first thing that the people will read and it
will present the understanding of the entire research (Snyder, 2019). The researcher will make
use of the clear language, short title with less number of characters with the punctuations and
spaces.

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Secondly, the paper will include the introduction of the research topic that is the impact of
culture on accounting practices. At this point, the researcher will begin with the work. This
section will provide a brief and clear background of the study with the question of research, aim,
and purpose of the research and many others. The student will submit the draft of chapter 1
which is an introduction. This draft will provide an understanding of the way the entire research
will be carried out by the researcher. Thus, the structure will include chapter 1 which is an
introduction (Tie and Zhao, 2016).
Chapter 2 of the research structure will be a literature review. The review of the literature will
allow forming an analytical review of the previous scientific work that is already present in the
published articles. The researcher will include the cultural theoretical theories that are discussed
as these theories will help in understanding the practices of accounting (Bresler and Stake, 2017).
All these resources which will be selected by the researcher include proven and credible sources
from the peer-reviewed journal as well as books that are acknowledged in the academic research.
Chapter 4 of the final work will be methodology; the researcher will include the few paragraphs
related to the methods, theories, concepts that are used for completing the entire research. The
methods will be selected for researching the impact of culture on accounting practices (Pruzan,
2016). While reading the entire research, the audience should know about the methods and tools
that are used by the researcher as evidence is presented in the research final work. In the next
chapter of the final work that is chapter 4 include data analysis and discussion which include the
analysis of the data that will be collected related to the impact of culture on practices of
accounting and its related theories. The final work will end with chapter 3 that is the conclusion
and recommendations (Kumar, 2019). The entire research will be summarized which will
provide an overview of the entire research. Along with this, the recommendation chapter will

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include suggestions for future research. All the used sources will be properly cited through the
text. The list of references will be provided at the end of the final work include the references of
all the chapters altogether. The format that is decided by the university will be followed and
sources will be displayed in the alphabetical order.

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References
Alina, C.M., Cerasela, S.E. and Cristina, D.M. (2017) Culture and Accounting Practices. Ovidius
University Annals, Economic Sciences Series, 17(1), pp.435-438.
Bresler, L. and Stake, R.E. (2017) Qualitative research methodology in music education.
In Critical Essays in Music Education (pp. 113-128). Routledge.
Cuervo‐Cazurra, A., Mudambi, R., Pedersen, T. and Piscitello, L. (2017) Research methodology
in global strategy research. Global Strategy Journal, 7(3), pp.233-240.
Grossoehme, D.H. (2014) Overview of qualitative research. Journal of health care
chaplaincy, 20(3), pp.109-122.
Khlif, H. (2016) Hofstede’s cultural dimensions in accounting research: a review. Meditari
Accountancy Research.
Kumar, R. (2019) Research methodology: A step-by-step guide for beginners. Sage Publications
Limited.
Mackey, A. and Gass, S.M. (2015) Second language research: Methodology and design.
Routledge.
Pruzan, P. (2016) Research methodology: the aims, practices and ethics of science. Springer.
Snyder, H. (2019) Literature review as a research methodology: An overview and
guidelines. Journal of Business Research, 104, pp.333-339.

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Taherdoost, H. (2016) Sampling methods in research methodology; how to choose a sampling
technique for research. How to Choose a Sampling Technique for Research (April 10, 2016).
Taylor, S.J., Bogdan, R. and DeVault, M. (2015) Introduction to qualitative research methods: A
guidebook and resource. John Wiley & Sons.
Tie, J. and Zhao, W. (2016, November) The Influence of Culture on Accounting Practice.
In 2016 1st International Symposium on Business Cooperation and Development. Atlantis Press.
Willmott, H. (2020) On Research Methodology. The Journal of Organization and
Discourse, 1(1), pp.1-4.