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ACCT40515: Research Methods in Accounting

It is possible that changes to modules or programmes might need to be made during the academic year, in response to the impact of Covid-19 and/or any further changes in public health advice.

Type Tied
Level 4
Credits 15
Availability Available in 2023/24
Module Cap None.
Location Durham
Department Accounting

Prerequisites

  • None.

Corequisites

  • None.

Excluded Combinations of Modules

  • None.

Aims

  • To ensure that students understand the main research assumptions based on various ontologies and epistemologies of research in accounting, leading to a critical appreciation of the appropriate research methods and techniques for achieving different research aims and objectives.

Content

  • Accounting Research philosophies
  • Methods of accounting research
  • Techniques of critical analysis
  • Accounting Research ethics
  • Using appropriate technology for accounting research purposes (e.g. STATA, Nvivo etc)

Learning Outcomes

Subject-specific Knowledge:

  • By the end of the module students should have an advanced knowledge and critical appreciation of:
  • alternative philosophies of accounting research;
  • traditions of research in management accounting;
  • traditions of research in financial accounting;
  • methods of empirical research;
  • methods of analysis, the analysis of literature and the critical analysis of reasoning;
  • the outputs of research.

Subject-specific Skills:

  • By the end of this module students should be able to:
  • identify appropriate research methods and analytical techniques for application in an accounting context.

Key Skills:

  • data capturing and analysis
  • written communication
  • planning, organising and time management
  • problem-solving and analytical skills

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Learning will be based on knowledge transfer from lectures, supervision meetings and personal study; investigation of cases and real world organisations which will underpin the seminars will encourage students to develop awareness of cultural differences and apply these to development of their skills in managing themselves and others in such contexts.
  • Practical activities and discussions will develop students technical awareness and their analytical skills.
  • The formative assignment will provide feedback to students regarding their understanding of the main concepts and technical treatments.
  • The summative assignment will require students to produce a written research proposal in order to test their knowledge and critical appreciation of accounting research methodology and analytical techniques.

Teaching Methods and Learning Hours

ActivityNumberFrequencyDurationTotalMonitored
Lectures101 per week2 hours20 
Seminars31 per fortnight2 hours6Yes
Practical session11 2 hours2 
Preparation, Reading and Independent Study122 
Total150 

Summative Assessment

Component: Written AssignmentComponent Weighting: 100%
ElementLength / DurationElement WeightingResit Opportunity
Written research proposal2,500 words max100Same

Formative Assessment

Students will receive written comments on a formative written Research Methodology assignment of 1500 words maximum. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on DUO; discussions with teaching staff during consultation hours, or via e-mail. ________________________________________

More information

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