International Accounting & Financial Management MAcc
Issues in Accounting Research ACCFIN5034
- Academic Session: 2025-26
- School: Adam Smith Business School
- Credits: 20
- Level: Level 5 (SCQF level 11)
- Typically Offered: Semester 2
- Available to Visiting Students: No
- Collaborative Online International Learning: No
Short Description
The Issues in Accounting Research course will offer MAcc in International Accounting and Financial Management students the opportunity to develop their understanding of the main research traditions, approaches, methods and techniques (both quantitative and qualitative) commonly applied in accounting research. The knowledge of core accounting research literature gained will support students in the development of their own research ideas and practice.
Timetable
The course is delivered by means of approximately 10 two-hour workshops on campus and 3 tutorials of one hour (spread throughout semester 2) on campus, supported by weekly online complementary learning resources designed for active learning. The workshops are double taught.
Excluded Courses
N/A
Co-requisites
N/A
Assessment
Assessment | ILO | Weighting | Duration/Word Count |
Group presentation and debate | ILO 1, 2, 6, 7 | 40% | 15 min + 15 min Q&A debate sessions |
Course Aims
The course aims to:
■ Introduce students to the nature of accounting research and the importance of critical evaluation of accounting research literature;
■ Expose students to a range of current themes and methodologies in accounting research and
■ Develop students' skills and ability to critically evaluate this literature and identify gaps in it.
The development of these skills is expected to assist them in the identification of their own topic and research question(s) for their dissertation, the articulation of a well-structured argument about the contribution their dissertation project will make to the existing knowledge, and the selection of an appropriate methodology to achieve this end.
Intended Learning Outcomes of Course
By the end of course, students will be able to:
(1) identify and apply distinct streams of accounting research and recognise current themes and issues in these bodies of literature;
(2) critically evaluate these streams of accounting research from an empirical, a theoretical and a methodological point of view;
(3) identify theoretical, empirical and methodological gaps in the accounting literature and offer recommendations of how to address them in future research;
(4) recognise appropriate research designs and methods of data collection and data analysis for particular research questions and contexts in accounting research;
(5) critically evaluate the relative merit, strengths and weaknesses of the different research designs, methods and approaches to data collection and data analysis encountered in accounting research;
(6) construct and sustain reasoned and coherent arguments about accounting theory and research;
(7) employ effective communication, presentation and literature search/research skills.
Minimum Requirement for Award of Credits
Students must submit at least 75% by weight of the components of the course's summative assessment and students may only submit assignment components related to the tutorials that they attend.