University of Essex

BE951-7-SP-CO:
Research Methods in Accounting

The details

Year: 2023/24

Department: Essex Business School

Campus: Colchester Campus

Term: Spring

Level: Postgraduate: Level 7

Status: Current

Start date: Monday 15 January 2024

End date: Sunday 24 March 2024

Credits: 20

Last updated: 28 July 2023

Requisites for this module

Pre-requisites: (none)

Co-requisites: (none)

Pre and / or co-requisites: (none)

Prohibited modules: (none)

Key module (requisite for): BE968

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

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

The heterogeneous nature of academic approaches deployed in cccounting research fields.

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

Understand the basic principles of research design and strategy.

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

Understand and apply a range of research methods and tools.

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.

Bibliography

Mark Saunders, Philip Lewis and Adrian Thornhill (2016e) Research methods for business students. Seventh edition. Harlow: Pearson Education. Available at: https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1419381.
Mark Saunders, Philip Lewis and Adrian Thornhill (2016c) Research methods for business students. Seventh edition. Harlow: Pearson Education. Available at: https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1419381.
Chua, W.F. (no date) ‘Radical developments in accounting thought’, The Accounting Review [Preprint]. Available at: https://www.jstor.org/stable/247360.
Morgan, G. and Smircich, L. (1980) ‘The Case for Qualitative Research’, The Academy of Management Review, 5, pp. 491–500. Available at: https://doi.org/10.2307/257453.
Abdel-Kader, M. and Luther, R. (2008) ‘The impact of firm characteristics on management accounting practices: A UK-based empirical analysis’, The British Accounting Review, 40(1), pp. 2–27. Available at: https://doi.org/10.1016/j.bar.2007.11.003.
Cunliffe, A.L. (2011) ‘Crafting Qualitative Research’, Organizational Research Methods, 14(4), pp. 647–673. Available at: https://doi.org/10.1177/1094428110373658.
Boland, R.J. (1993) ‘Accounting and the interpretive act’, Accounting, Organizations and Society, 18(2-3), pp. 125–146. Available at: https://doi.org/10.1016/0361-3682(93)90030-A.
Hopper, T., Storey, J. and Willmott, H. (1987) ‘Accounting for accounting: Towards the development of a dialectical view’, Accounting, Organizations and Society, 12(5), pp. 437–456. Available at: https://doi.org/10.1016/0361-3682(87)90030-4.
Burawoy, M. (1998) ‘The Extended Case Method’, Sociological Theory, 16(1), pp. 4–33. Available at: https://onlinelibrary.wiley.com/doi/10.1111/0735-2751.00040.
Cooper, D.J. and Morgan, W. (2008) ‘Case Study Research in Accounting.’, Accounting Horizons, 22(2), pp. 159–178. Available at: https://search.ebscohost.com/login.aspx?direct=true&db=bsu&AN=33142893&site=ehost-live.
Uddin, S. and Hopper, T. (2001) ‘A Bangladesh soap opera: privatisation, accounting, and regimes of control in a less developed country’, Accounting, Organizations and Society, 26(7-8), pp. 643–672. Available at: https://doi.org/10.1016/S0361-3682(01)00019-8.
Sekaran, U. and Bougie, R. (2016a) Research methods for business: a skill-building approach. Seventh edition. Chichester, West Sussex: Wiley. Available at: https://app.kortext.com/Shibboleth.sso/Login?entityID=https://idp0.essex.ac.uk/shibboleth&target=https://app.kortext.com/borrow/126956.
Creswell, J.W. and Winter, R.J. (2023) Research design?: qualitative, quantitative, and mixed methods approaches. Sixth Edition. Sage Publications, Inc. Available at: https://app.kortext.com/Shibboleth.sso/Login?entityID=https://idp0.essex.ac.uk/shibboleth&target=https://app.kortext.com/borrow/2084533.
Sekaran, U. and Bougie, R. (2016b) Research methods for business: a skill-building approach. Seventh edition. Chichester, West Sussex: Wiley. Available at: https://app.kortext.com/Shibboleth.sso/Login?entityID=https://idp0.essex.ac.uk/shibboleth&target=https://app.kortext.com/borrow/126956.
Creswell, J.W. and Creswell, J.D. (2023) Research design: qualitative, quantitative, and mixed methods approaches. Sixth Edition. Thousand Oaks, California: SAGE Publications, Inc.
Upadhaya, B. et al. (2018) ‘Does organizational culture mediate the CSR – strategy relationship? Evidence from a developing country, Nepal’, Journal of Business Research, 91, pp. 108–122. Available at: https://doi.org/10.1016/j.jbusres.2018.05.042.
Mark Saunders, Philip Lewis and Adrian Thornhill (2016f) Research methods for business students. Seventh edition. Harlow: Pearson Education. Available at: https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1419381.
Smith, M. (2022c) Research methods in accounting. Sixth Edition. Los Angeles: SAGE. Available at: https://app.kortext.com/Shibboleth.sso/Login?entityID=https://idp0.essex.ac.uk/shibboleth&target=https://app.kortext.com/borrow/1908363.
Saunders, M.N.K., Lewis, P. and Thornhill, A. (2023) Research methods for business students. Ninth edition. Harlow, England: Pearson. Available at: https://app.kortext.com/Shibboleth.sso/Login?entityID=https://idp0.essex.ac.uk/shibboleth&target=https://app.kortext.com/borrow/2329759.

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	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%

Reassessment

Coursework	Exam
100%	0%

Module supervisor and teaching staff

Supervisor: Prof Shahzad Uddin, email: snuddin@essex.ac.uk.

Teaching staff: Prof Shahzad Uddin, Dr Bedanand Upadhaya and Dr Azimjon Kuvandikov

Contact details: ebspgtad@essex.ac.uk

Availability

Available to incoming Essex Abroad / Exchange students: No

Available to Outside Option: No

Available to Audit: Yes

External examiner

No external examiner information available for this module.

Resources

Teaching materials: Available via Moodle

Lecture recording: 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

Department website: Essex Business School

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Module Directory

BE951-7-SP-CO:Research Methods in Accounting