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Research Methods in Accounting

Research Methods in Accounting

Second Edition

240 pages | SAGE Publications Ltd

This updated and expanded Second Edition of Research Methods in Accounting continues to provide a practical and accessible overview of the conduct of applied research studies in accounting.

New to the Second Edition:

  • Expanded coverage of the areas of 'Theory' and 'Statistical Testing' to incorporate new developments
  • More in-depth detail on theory and associated applications, derived from behavioral, psychological, and qualitative disciplines
  • Expanded chapter in qualitative research to reflect the movement in qualitative methodologies
  • Treatment of the practical issues associated with the application of structural equation modeling in quantitative research
  • Revised chapter on fieldwork to give a more considered view of qualitative research in all its alternative forms

Retaining its focus on the role of theory in research, the new edition brings together the latest developments in research methods to provide candidates for PhD, DBA, Masters by research degrees in Accounting, and Master's research projects with up-to-date insights into the field of accounting and management research methods.

Introduction and Overview
Theory as Testable Explanation
A Critical Approach to Accounting Research
Developing the Research Idea
The Research Sequence
Emergence of the Research Topic
Conceptual Frameworks
The Structure of DNA: The Development of New Theory
The Bradman Problem: The Development of New Strategies
The Longitude Problem: Implementing Solutions
Strategic Management Accounting
Theory, Literature and Hypotheses
Sources of Theory
Searching the Literature
Modeling the Relationship
Developing the Hypotheses
Validity Concerns
Data Collection
Choosing a Research Method
Sample Selection
Measurement Issues
Data Management
Qualitative Research
Verbal Protocols
Data Analysis
Descriptive Statistics
Differences in Sample Means
Measures of Association
Analysis of Variance
Multivariate Model-Building
Research Ethics in Accounting
The Ethics Quiz
Informed Consent
Ethical Guidelines
Experimental Research
The Problem Statement
Theory and Context
Experimental Design
The Validity Trade-off
Quasi-Experimental Research
Survey Research
Mail Surveys
Design and Planning Issues
Pilot Testing
Data Collection
Measurement Error
Interview Methods
Case Study Methods
The Qualitative Analysis Protocol
Grounded Theory
Archival Research
Cross-Section Data
Time-Series Data
The Validity Trade-off in Archival Research
Content Analysis
Critical Analysis
Supervision and Examination Processes
The Role of the Supervisor
Examiner Profiles
The Examination Process
Turning Research into Publications
Why Publish?
Where to Publish?
What to Publish?
How to Publish?
Concluding Remarks

Comprehensive but still easy to read, good introduction for BSc level.

Mr Jerry Wouterson
Accounting, Auditing & Control (CAAC), Nyenrode University of Business
October 6, 2014

very sound introduction of the research methods in accounting

I am very pleased to recommend this book to my master students in the next semester.

Professor Patrick Velte
Institute of Banking, Finance and Accounting, Leuphana Universitat Luneburg
June 5, 2014

I recommend this book for adoption. It is a good book for students

Mr Ibrahim Zubairu
Finance and Economics, Lincoln University
September 27, 2013

A thorough text which contains many insights for the new and established accounting researcher.

Mr Faisal Sheikh
Sheffield Business School, Sheffield Hallam University
March 15, 2013

I recommend the book to students who, having passed the course, would like to write their bachelor thesis on a course-related subject.

Mr Martin Dastig
Marketing , Berlin School of Economics
January 5, 2013

The book was recommended to students as it provides valuable information about the way forward towards a thorough and successful investigation .

Professor Alberto Costa
Instituto Superior de Contabilidade e Administração, Universidade de Aveiro
November 28, 2012

Useful book, although it lacks certain nuanches in it's philosophy of science. The examples are a little far fetched too. Overall: useful and essential material for our students.

Mr Hilco Elten
Accounting, Auditing & Control (CAAC), Nyenrode University of Business
March 6, 2012

Excellent book for first time researchers in the field of accounting, could also be useful in other disciplines involving social science research.

Miss Clare Guthrie
Accounting & Finance, Manchester Metropolitan University
February 27, 2012

A very good well structured book. Easy to read and very informative

Mrs Sharon Roberts
Faculty of Higher Education, City College Plymouth
February 8, 2012

A great, easy to follow procedure for accounting students. This is used in conjunction with a class for their research projects.

Professor Jennifer Weske
Business, Christian Brothers University
November 2, 2011

Sample Materials & Chapters

Chapter 1

Malcolm Smith