Types of Accounting Research

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Following are the main types of accounting research :

1. Positive and Normative Accounting Research

a) Positive Accounting

Positive research in accounting started from 1960 and this research was relating to show the effect of financial statement on stock prices. Different hypothesis were used and created co-relation between performance through accounting and share prices in stock market.

b) Normative Accounting

Normative accounting is that accounting research that prescribes how a process of accounting should be done.

2. Quantitative and Qualitative Accounting Research

This is that accounting research which is based on quantitative data. All most all PhD in Accounting quantitative. Suppose, you are doing PhD in accounting by taking the topic of "implications of financial reporting for capital markets". For writing the thesis on this topic, you have to collect data of companies and their financial reports and show the correlation between stock price and performance of financial report. This will be quantitative accounting research.

Qualitative accounting research is just to improve the quality of accounting and its education.

3. Descriptive and Analytical Accounting Research

In descriptive accounting research is nothing but show the report of historical data of accounting report and to check the trend of different items of accounting reports.

Analytical accounting research is advance than descriptive accounting research. In analytical accounting, Scholar analyze each item not just on the historical base but after developing new formulas. For example, if you have to calculate the value of tangible assets. You have see historical formula but also use your own brain and it may possible that you calculate with new formula. You can also make your own corporate disclosure policies and analyze accounting data security. All these things are covered under analytical accounting research.
4. Applied and Fundamental Accounting Research

Applied accounting research is immediate solution of accounting problem.

Fundamental accounting research is basic research and to formulate the accounting knowledge in organised manner.

Related : How to Do Accounting Research?

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