Research Methods in Accounting

The details
Essex Business School
Colchester Campus
Postgraduate: Level 7
Thursday 03 October 2019
Saturday 14 December 2019
10 January 2020


Requisites for this module



Key module for

MRESN40212 Accounting,
MSC N40012 Accounting,
MSC N40024 Accounting,
MSC N42012 Accounting and Finance,
MSC N42024 Accounting and Finance,
MSC N4N312 Accounting and Financial Management,
MSC N4N324 Accounting and Financial Management,
MSC N40112 Accounting and Management,
MPHDN40048 Accounting,
PHD N40048 Accounting,
MPHDN30048 Finance,
PHD N30048 Finance

Module description

This module is designed to introduce students to the methods and methodology of research in the fields of accounting. The heterogeneous nature of academic approaches deployed in these fields is explored, and various research methods and methodologies are examined and situated within an explicatory framework.

The module will explore a variety of quantitative and qualitative methods and will utilize several examples and case studies to illustrate the suitability of these methods and make transparent their epistemological and ontological underpinnings. Ultimately, the module will equip students with the means to explore issues in accounting and provide them with the requisite skills to identify, choose and implement research designs and strategies in the preparation of their dissertation.

Module aims

The module aims and outcomes apply to the module as a whole:

1. To provide a critical understanding of the methods and methodology of research in the fields of accounting

2. To develop and demonstrate the requisite skills necessary to undertake research in the fields of accounting

Module learning outcomes

At the end of this module the students will have developed their knowledge and understanding, technical and critical understanding of:

1. How accounting research is grounded in the social sciences and relates to issues of policy and practice

2. The heterogeneous nature of academic approaches deployed in Accounting research fields

3. What methodology and method ‘is’ and how it is part of designing and doing research

4. Understand the basic principles of research design and strategy

5. How to identify, evaluate, and design relevant research question(s) within different research perspectives

6. Understand and apply a range of research methods and tools

7. How a well-structured line of argument is supported and developed

Module information

No additional information available.

Learning and teaching methods

The module consists of ten weekly two-hour sessions. The purpose of such sessions is to engage in a mutual process of exploring and learning rather than continue to pursue a teacher/student relationship. Accordingly, often students will be encouraged to engage in a participative learning environment. All are expected to have prepared adequately for each session. The content of the module is selected with the primary aim of exploring selected theories, methods and methodology of research in the fields of accounting. The time allocated allows only a précis of the material that participants will be expected to have mastered during the module. In these circumstances it is essential that participants undertake the prescribed reading and where possible select further supplementary readings from the lists provided. Furthermore, students must realise that the readings provided are not a comprehensive list but rather a starting point for their independent studies.


This module does not appear to have a published bibliography.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Weighting
Coursework   1,000 word essay     30% 
Coursework   700 word mini proposal     20% 
Coursework   2,000 word essay    50% 
Coursework   Dissertation Choice Submission Form     

Overall assessment

Coursework Exam
100% 0%


Coursework Exam
100% 0%
Module supervisor and teaching staff
Prof Kelum Jayasinghe, email:
Kelum Jayasinghe, Bedanand Upadhaya, Kamran Malikov,



External examiner

Dr Chandana Gnanapriya Alawattage
University of Aberdeen Business School
Dr Mohamed Karim Sorour
Northumbria University
Associate Professor of Accounting/ Head of Accounting Subject
Available via Moodle
Of 26 hours, 25 (96.2%) hours available to students:
1 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s).


Further information
Essex Business School

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