Research Methods in Accounting

The details
Essex Business School
Colchester Campus
Postgraduate: Level 7
Monday 15 January 2024
Sunday 24 March 2024
28 July 2023


Requisites for this module



Key module for

MRESN40212 Accounting,
MRESN40224 Accounting,
MSC N40012 Professional Accounting,
MSC N40024 Professional Accounting,
MSC N42012 Accounting and Finance,
MSC N42024 Accounting and Finance,
MSC N4N312 Accounting and Financial Management,
MSC N4N324 Accounting and Financial Management,
MPHDN40048 Accounting,
PHD N40048 Accounting,
MACCN440 Accounting and Finance,
MACCN441 Accounting and Finance (Including Placement Year),
MACCN442 Accounting and Finance (Including Year Abroad)

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.

Module aims

The aims of the module are:

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

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

Module learning outcomes

By the end of this module, students will be expected to be able to:

To develop their knowledge and 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 cccounting 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

This 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, this 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.

Learning and teaching methods

This module will be delivered via:

  • One 2-hour session per week.

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.


The above list is indicative of the essential reading for the course.
The library makes provision for all reading list items, with digital provision where possible, and these resources are shared between students.
Further reading can be obtained from this module's reading list.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Coursework weighting
Coursework   700 word mini research proposal    20% 
Coursework   1,000 word evaluation of a journal article    30% 
Coursework   2,000 word research proposal    50% 

Exam format definitions

  • Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
  • In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
  • In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
  • In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary, for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.

Your department will provide further guidance before your exams.

Overall assessment

Coursework Exam
100% 0%


Coursework Exam
100% 0%
Module supervisor and teaching staff
Prof Shahzad Uddin, email:
Prof Shahzad Uddin, Dr Bedanand Upadhaya and Dr Azimjon Kuvandikov



External examiner

No external examiner information available for this module.
Available via Moodle
Of 22 hours, 14 (63.6%) hours available to students:
8 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s), module, or event type.


Further information
Essex Business School

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