Research in Accounting


Meaning of Research

Research is scientific investigation of any problem. Research’s aim is to find truth. Research is the part of education because there are large numbers of problems which can only be solved by proper research in it. Doctorate in Philosophy (PhD) is the best degree which is given to those who find any truth in any field of Education.

Meaning of Research in Accounting

Accounting is one area of education and also part of commerce subject. Research in accounting means to do scientific research for solving accounting problem in 21st century’s changing environment. Accounting is converted from manual to online. To making financial reports is also affected from catching other competitors through weaknesses of online security. One more problem of modern accounting is the acceptance of accounting principles. Different countries have different accounting problems how to bring it on same platform is also accounting problem.

Many universities are already providing the PhD degree in commerce through entrance test. After this scholar can choose the accounting as the topic of research. Many other institutes have started PhD in accounting. For example, you can do PhD in accounting from Sydney University in Australia.

Steps of Research in Accounting

If I talk the formal steps of research in accounting, I can advice you that you must apply for the admission to the degree of PhD in Accounting after searching best university. After this, you have to either give entrance test for PhD admission or clear of UGC NET. After this, you have to choose the best guide who can guide you for researching. This guide is a human being and has already PHD degree, so, you have to follow him but not to copy.

Now, I am writing all steps of research both informal and formal way to do research in accounting.

1st Step: Formulate the Accounting Problem

It is the first step of research in accounting. In this step, researcher tries to identify the accounting problem. Scholar or researcher may be accounting teacher or student. So, he can make list of accounting problems in which research is needed or he can take the help from his colleagues or guide.
When I was learning in B.Com. , some of accounting problems were not solved by me and by my accounting teacher. You can still see not solved on the question in different my accounting books. I often watch these books and try to make the list what are total problems which I did not solve and now I am trying to solve them. Before formulate the accounting problem, researcher should fix his area of investigation. He can choose financial accounting, cost accounting, management accounting. After this, he can fix his interested topic in interested subject where he can do best.

2nd Step: To Study and Survey of Accounting Literature

After formulate the problem, researcher has to collect the literature relating to problem. Following are main sources where literature can be obtained

a) Library like national library Calcutta.

b) Accounting books: You can go to Delhi in Sunday and collect all old accounting books on very cheap rates. Address: Road just opposite the Red Fort, New Delhi.

c) Accounting Journals

d) Business Magazines

e) Research labs and institute like Chartered Accountancy Institute of India (ICAI) special established for accounting research.

3rd Step: Develop the Hypothesis to Solve the Accounting Problem

Hypothesis is just like assumption. We can understand it with an example. An accountant saw that actual net profit is more than standard net profit and he is interested to bring it equal to standard net profit. What will he do he will change the amount of depreciation by applying any other formula with the assumption that it will equalize the actual net profit with estimated net profit. Like this, for solving accounting problem, scholar has to generate many assumptions and ideas and will have to include in list of his hypothesis.

4th Step: Determine Research Design

There are many methods to do research in accounting. One is do practical experiment in business by going to business places. Second is just make lab and try to solve the problem by creating same business environment.

5th Step : Determine the Sample

If collected data is very huge and you are facing problem, you can use any sample technique to get sample data for analysis. You can use either probability method like random sampling or non probability method of sampling.

6th Step : Collection of Data

Scholar can collect raw data through primary and secondary sources. In primary sources, he or she can visit directly the accountant's office of his local companies and takes the interview and write what will receive the information from them or record all information with secrete voice recorder pen or mobile. or use my ways.

7th Step: Analysis of Data

Researcher can analyze the raw data by making tables in excel and using statistical tool like mean, median, mode, standard deviation and also use the graphic technique for calculating the trend.

8th Step : Test of Hypothesis

Statistics provide many sampling tests. With these test we can check whether our hypothesis are correct or not. Chi-square test, t-test, f-test are the main test which are helpful to check the variance of mean from population and sample data and check the level of significance.

9th Step : Interpretation the Result of Accounting Research

After researching in accounting, it is your first duty to show the result of research. Did you get the solution which is optimum in all conditions. Please tell its limitation in interpretation.

10th Step : To Write PhD thesis, Evaluation and Acceptance

a) Write thesis within limited time

Now, you feel happy that you solve accounting problem. But what is its benefit if it is not available for general public for studying your way for solving accounting problem. So, it is your duty to write PhD thesis of your accounting research by showing proper introduction, acknowledgement, body of solution and final result.

b) Evaluation

After this, you have to write summary of these thesis which you have done within 2 to 4 years about 500 words indicating how far the thesis embodies the result of his or her own research or observations and in what respects his or her investigation appears to him or her to advance the study of the subject of his or her thesis. This will be done two weeks before meeting of the board of studies. When a research scholar is ready to submit his or her thesis for evaluation, he or she shall obtain a certificate from his or her supervisor to this effect.

c) Acceptance

Researcher or scholar will have to present himself for the viva voce examination. After succeeding viva-voce with PHD committee, his or her thesis will be accepted and he or she will obtain PhD degree and he or she can write Dr. as surname.

Related : Is it Necessary to Pay for Researching  in Space?

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