ACCG893
Research Methodology in Accounting
S1 Day 2013
Accounting and Corporate Governance
Contents
General Information
2
Learning Outcomes
2
Assessment Tasks
2
Delivery and Resources
4
Unit Schedule
5
Policies and Procedures
7
Graduate Capabilities
8
Research and Practice
10
Disclaimer
Macquarie University has taken all reasonable
measures to ensure the information in this
publication is accurate and up-to-date. However,
the information may change or become out-dated
as a result of change in University policies,
procedures or rules. The University reserves the
right to make changes to any information in this
publication without notice. Users of this
publication are advised to check the website
version of this publication [or the relevant faculty
or department] before acting on any information in
this publication.
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Unit guide ACCG893 Research Methodology in Accounting
General Information
Unit convenor and teaching staff
Unit Convenor
Elaine Evans
elaine.evans@mq.edu.au
Contact via elaine.evans@mq.edu.au
Credit points
4
Prerequisites
Permission of Executive Dean of Faculty
Corequisites
Co-badged status
Unit description
This unit examines research methods commonly used in accounting and auditing research.
The methods covered are experimental, survey, field study and historical research. The unit is
structured to allow students to gain an understanding of the research process and to be able
to read and evaluate research studies.
Learning Outcomes
1. Demonstrate that you understand how to identify interesting and important research
questions in the broad area of accounting.
2. Design a research project to collect and analyse appropriate evidence to answer your
research question.
3. Demonstrate mastery of the strengths and weaknesses of a number of research
methodologies.
4. Apply this knowledge to critically analyse your own and others research.
5. Demonstrate high quality problem-solving and creative thinking skills.
6. Communicate your thinking in a concise and logical way, both orally and in writing.
Assessment Tasks
Name
Weighting
Due
1. Class Participation
20%
Weekly
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Unit guide ACCG893 Research Methodology in Accounting
Name
Weighting
Due
2. Assignment
20%
Week 3 and Mid semester break
3. Assignment
20%
Week 11 and 12
4. Final Examination
40%
Week 13
1. Class Participation
Due: Weekly
Weighting: 20%
Weekly preparation of written discussion paper and verbal participation
This Assessment Task relates to the following Learning Outcomes:
• Demonstrate that you understand how to identify interesting and important research
questions in the broad area of accounting.
• Demonstrate mastery of the strengths and weaknesses of a number of research
methodologies.
• Apply this knowledge to critically analyse your own and others research.
• Demonstrate high quality problem-solving and creative thinking skills.
• Communicate your thinking in a concise and logical way, both orally and in writing.
2. Assignment
Due: Week 3 and Mid semester break
Weighting: 20%
Submission In person in class on Wednesday 13 March and electronically on Monday 29 April
Extension No extensions will be granted. If you do not submit prior to the deadline you will receive a mark of 0 for the task
except in circumstances where special consideration is applied for and approved
Penalties Not applicable
This Assessment Task relates to the following Learning Outcomes:
• Demonstrate mastery of the strengths and weaknesses of a number of research
methodologies.
• Apply this knowledge to critically analyse your own and others research.
• Demonstrate high quality problem-solving and creative thinking skills.
• Communicate your thinking in a concise and logical way, both orally and in writing.
http://unitguides.mq.edu.au/unit_offerings/19129/unit_guide/print
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Unit guide ACCG893 Research Methodology in Accounting
3. Assignment
Due: Week 11 and 12
Weighting: 20%
Submission Electronically by 9am on Monday 27 May. Oral presentation will be on Wednesday 29 May in class
No extensions will be granted. If you do not submit prior to the deadline you
will receive a mark of 0 for the task except in circumstances where special
consideration is applied for and approved
Extension
Penalties not applicable
This Assessment Task relates to the following Learning Outcomes:
• Demonstrate that you understand how to identify interesting and important research
questions in the broad area of accounting.
• Design a research project to collect and analyse appropriate evidence to answer your
research question.
• Apply this knowledge to critically analyse your own and others research.
• Demonstrate high quality problem-solving and creative thinking skills.
• Communicate your thinking in a concise and logical way, both orally and in writing.
4. Final Examination
Due: Week 13
Weighting: 40%
Final exam is on Wednesday 5 June in class
This Assessment Task relates to the following Learning Outcomes:
• Demonstrate mastery of the strengths and weaknesses of a number of research
methodologies.
• Apply this knowledge to critically analyse your own and others research.
• Demonstrate high quality problem-solving and creative thinking skills.
• Communicate your thinking in a concise and logical way, both orally and in writing.
Delivery and Resources
Classes
Classes are conducted on Wednesdays from 9am to 12 noon and take the form of
interactive seminars with one 3 hour session per week. Classes are located in Y3A 210.
Attendance and active participation in weekly seminars is an assessment requirement for
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Unit guide ACCG893 Research Methodology in Accounting
this unit. You are required to attend all classes. If you are unable to attend you must notify
the unit convenor.
Required and Recommended Texts and/or Materials
Prescribed text is:
Singleton, R. A., and Straits, B. C. (2010). Approaches to Social Science Research. Fifth
Edition, (New York: Oxford University Press).
The required text can be purchased from the Macquarie University Co-op Bookshop and is
available in Macquarie University Library. Other reading materials will be available on the
unit’s webpage.
Unit Web Page
Unit material is available on the new learning management system (iLearn). The web page
is https://ilearn.mq.edu.au
You are strongly encouraged to regularly visit the website and use it as a resource centre
to assist with your learning.
Teaching and Learning Activities
The unit is taught in seminar style. These weekly seminars are interactive and you are
expected to have read all the material and thought about the issues prior to coming to
class. In most weeks there will be specific questions that you are required to answer in
full. Highlighting the text or journal articles is not sufficient. During the seminar you are
expected to raise questions; respond to questions raised; demonstrate enthusiasm for the
subject matter; challenge the assumptions; defend your own point of view; and explore
opposing points of view. After the seminar you should be able to apply the knowledge
and skills gained during the seminar to your own research (and to other units you are
studying).
Technology Used and Required
· Proficiency in Word and PowerPoint for oral and written presentations
· Proficiency in i-Learn to download lecture materials, assignments etc outlined below
· Knowledge of library resources including databases and journal finder to access
research materials
Changes Since the Last Offering of the Unit
This unit was last offered in Session 1, 2102. There have been no changes since then
Unit Schedule
LECTURE AND TUTORIAL SCHEDULE
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Unit guide ACCG893 Research Methodology in Accounting
Week
Date
Topic
Textbook chapter/s
1
27
February
What is accounting research?
Why research in accounting?
S & S Chs 1 and 2
2
6 Mar
Reading academic papers and
writing a research paper
Readings tba
3
13 Mar
Research method: Archival
research
S & S Ch 12
Assignment 1 due in class
Additional readings tba
4
20 Mar
Research method: Surveys
S & S Chs 9 & 10
Additional readings tba
5
6
27 Mar
3 Apr
Developing and testing
hypotheses
S & S Ch 4
Research method: Experiments
S & S Chs 7 & 8
Additional readings tba
Additional readings tba
7
10 April
Measurement and sampling
S & S Chs 5 & 6
Additional readings tba
7
17 and
24 April
Mid-session break
Assignment 2 due
xx April electronically
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Unit guide ACCG893 Research Methodology in Accounting
8
1 May
Academic writing workshop
English Language Support (ELS)
9
8 May
Research method: Field studies
and case studies
S & S Ch 11
Additional readings tba
10
15 May
Research method: Historical
research
Readings tba
11
22 May
Developing interpretative
frameworks
Readings tba
12
29 May
Presentation of your research
proposal
13
5 June
Concluding discussion and
final examination
Written research proposal due
electronically Monday 28 May
Further readings will be available on iLearn on a weekly basis. Also, please check the web page
and/or your student email account every week.
Policies and Procedures
Macquarie University policies and procedures are accessible from Policy Central. Students
should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://www.mq.edu.au/policy/docs/academic_honesty/policy.html
Assessment Policy http://www.mq.edu.au/policy/docs/assessment/policy.html
Grading Policy http://www.mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://www.mq.edu.au/policy/docs/gradeappeal/policy.html
Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html
Special Consideration Policy http://www.mq.edu.au/policy/docs/special_consideration/policy.html
In addition, a number of other policies can be found in the Learning and Teaching Category of
Policy Central.
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Unit guide ACCG893 Research Methodology in Accounting
Student Support
Macquarie University provides a range of Academic Student Support Services. Details of these
services can be accessed at: http://students.mq.edu.au/support/
UniWISE provides:
• Online learning resources and academic skills workshops
http://www.students.mq.edu.au/support/learning_skills/
• Personal assistance with your learning & study related questions.
• The Learning Help Desk is located in the Library foyer (level 2).
• Online and on-campus orientation events run by Mentors@Macquarie.
Student Enquiry Service
Details of these services can be accessed at http://www.student.mq.edu.au/ses/.
Equity Support
Students with a disability are encouraged to contact the Disability Service who can provide
appropriate help with any issues that arise during their studies.
IT Help
If you wish to receive IT help, we would be glad to assist you at http://informatics.mq.edu.au/
help/.
When using the university's IT, you must adhere to the Acceptable Use Policy. The policy applies
to all who connect to the MQ network including students and it outlines what can be done.
Graduate Capabilities
PG - Critical, Analytical and Integrative Thinking
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience,
of applying higher level critical thinking skills, and of integrating and synthesising learning and
knowledge from a range of sources and environments. A characteristic of this form of thinking is
the generation of new, professionally oriented knowledge through personal or group-based
critique of practice and theory.
This graduate capability is supported by:
Learning outcomes
• Demonstrate that you understand how to identify interesting and important research
questions in the broad area of accounting.
• Design a research project to collect and analyse appropriate evidence to answer your
research question.
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Unit guide ACCG893 Research Methodology in Accounting
• Apply this knowledge to critically analyse your own and others research.
• Demonstrate high quality problem-solving and creative thinking skills.
Assessment tasks
• 1. Class Participation
• 2. Assignment
• 3. Assignment
• 4. Final Examination
PG - Research and Problem Solving Capability
Our postgraduates will be capable of systematic enquiry; able to use research skills to create
new knowledge that can be applied to real world issues, or contribute to a field of study or
practice to enhance society. They will be capable of creative questioning, problem finding and
problem solving.
This graduate capability is supported by:
Learning outcomes
• Demonstrate that you understand how to identify interesting and important research
questions in the broad area of accounting.
• Design a research project to collect and analyse appropriate evidence to answer your
research question.
• Demonstrate high quality problem-solving and creative thinking skills.
Assessment tasks
• 1. Class Participation
• 2. Assignment
• 3. Assignment
• 4. Final Examination
PG - Effective Communication
Our postgraduates will be able to communicate effectively and convey their views to different
social, cultural, and professional audiences. They will be able to use a variety of technologically
supported media to communicate with empathy using a range of written, spoken or visual
formats.
This graduate capability is supported by:
Learning outcomes
• Demonstrate that you understand how to identify interesting and important research
questions in the broad area of accounting.
http://unitguides.mq.edu.au/unit_offerings/19129/unit_guide/print
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Unit guide ACCG893 Research Methodology in Accounting
• Apply this knowledge to critically analyse your own and others research.
• Communicate your thinking in a concise and logical way, both orally and in writing.
Assessment tasks
• 1. Class Participation
• 2. Assignment
• 3. Assignment
• 4. Final Examination
Research and Practice
One of the learning outcomes of this unit is a research proposal worth 20% of the overall
assessment. The students are expected to read accounting research articles published in
leading academic journals for example:
[The] Accounting Review
Accounting Organizations and Society (AOS)
Contemporary Accounting Research (CAR)
Journal of Accounting and Economics (JAE)
Journal of Accounting Research (JAR)
ABACUS
Accounting, Auditing & Accountability Journal (AAAJ)
Accounting & Finance
Accounting education an international perspective
Accounting History
Australian Accounting Review
Accounting Research Journal
Critical Perspectives on Accounting
Managerial Auditing Journal
Pacific Accounting Review
European Accounting Review
British Accounting Review
Accounting Horizons
Accounting Forum
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Unit guide ACCG893 Research Methodology in Accounting
Auditing: A Journal of Practice & Theory
Issues in Accounting Education
http://ssrn.com/search
http://papers.ssrn.com
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