MA619 - Accounting Research

Credit Points: 15 credit points

Workload: 36 hours

Prerequisite: MA515 Managerial Accounting , MA601 Theory and Current Issues in Accounting

Co-requisite: N/A

Aims & Objectives

This is a Year 2, Core Unit in the Master of Professional Accounting. For Course Learning Outcomes and further information relating to Master of Professional Accounting program please visit our website: http://www.mit.edu.au/study-with-us/programs/master-professional-accounting.

In this unit, we will apply a flipped classroom instructional strategy to maximise the engagement of students and active learning activities. This strategy will allow instructors to understand students’ difficulties to the maximum level that will facilitate to bring different learning preferences. In this unit we will apply this approach in the following ways:

  • Before the class, instructor will provide a new set of study topics and materials to students to prepare for the upcoming class.
  • During the class, instructor will encourage and engage students to apply and analyse the Pre-assigned task with idea-exchange and feedback approach from the pre class activities stated above.
  • After the class, the instructor will make sure that students are able to practice, develop and create knowledge through the assigned tasks from the in class activities.

Finally, the student is totally immersed into all activities from preparing before the class, during and after class. The culmination of all these activities enriches the student’s overall understanding of the unit at large.

This unit will develop students understanding of accounting, in particular research in accounting. Students will develop an ability to critique accounting research, apply analytical techniques to evaluate accounting research data and to synthesise information. The unit will examine the purpose of research, define an accounting research problem, review previous research to discover a researchable topic. This unit also provides an introduction to qualitative and quantitative research methods and the preparation of a Literature Review and the preparation of a substantive Research Report incorporating the Literature Review.

Unit topics include:

  • What is Research?
  • How is Research Conducted?
  • Topic Selection and Preparing a Literature Review
  • Understanding Research Paradigms
  • Selection of Research Methodology
  • Collecting Research Data for analysis
  • Analysis of Research Data
  • Writing-up Research

Learning Outcomes

Course Learning Outcomes

The Course learning outcomes applicable to this unit are listed on the Melbourne Institute of Technology’s website: https://www.mit.edu.au/study-with-us/programs/master-professional-accounting. 

Unit Learning Outcome

At the completion of this unit, students will be able to:
a. Describe the process of research in the accounting context.
b. Critically evaluate and interpret published research in Accounting.
c. Demonstrate cognitive, technical and creative research skills to investigate, analyse and synthesise complex information, problems, concepts and theories in the accounting discipline.
d. Assess methodologies and choose an appropriate methodology for an identified research problem.
e. Plan, execute, prepare and present, a substantive research report communicating research findings with high level personal autonomy and accountability.

Assessment

Assessment Task Due Date A B Unit Learning Outcomes
1. Contribution and Participation Weeks 1-12 - 6% a-e
2. Formative Assessment Week 3 - 4% a
3. Research Proposal [Individual] Week 6 - 20% b,c,d,e
4. Research Report [individual] Week 12 - 30% b,c,d,e
5. Case Study Analysis [Individual] (3 hours) TBA 40% - b,c,d
TOTALS   40% 60% 100%

Task Type: Type A: unsupervised, Type B: supervised.

Contribution and Participation (6%)

This unit has class participation as an assessment. The assessment task and marking rubric will follow the Guidelines on Assessing Class Participation (https://www.mit.edu.au/about-us/governance/institute- rulespolicies-and-plans/policies-procedures-and-guidelines/Guidelines_on_Assessing_Class_Participation ). Further details will be provided in the assessment specification on the type of assessment tasks and the marking rubrics.

Teaching Methods

NOTE: All School of Business units 3-hour workshops Flipped Classroom Mode.

Textbook and Reference Materials

Note: Students are required to purchase the prescribed textbook and have it available each week in class.

Copies of the textbook are available in the MIT Library.

Prescribed Text Book

  • Bajpal, N. (2018). Business Research Methods, Pearson Education India.

Other recommended texts

  • Saunders, M., Lewis, P., and Thornhill, A., (2015). Research Methods for Business Students. (7th Ed.). Harlow, UK, Pearson Education.
  • Collis J., and Hussey, R. (2014). Business Research – A Practical Guide for Undergraduate and Postgraduate Students (4th edition). Macmillan International.
  • Zikmund, W. G., Babib, B. J., Carr, J. C., Griffin, M. (2015). Business Research Methods (9th edition). Southwestern, Ed.,Mason OH.

Journal articles

  • Jian Wei Cheong, Siva Muthaly, Mudiarasan Kuppusamy, Cheng Han (2020) “The study of online reviews and its relationship to online purchase intention for electronic products among the millennials in Malaysia”, Asia Pacific Journal of Marketing and Logistics ISSN: 1355-5855.
  • Anjala S. Krishen, Mark A.A.M. Leenders, Siva Muthaly, Marta Ziółkowska, Michael S. LaTour, (2018) "Social networking from a social capital perspective: a cross-cultural analysis", European Journal of Marketing, https://doi.org/10.1108/EJM-12-2016-0892.
  • Bhimani, A., Silvola, H., Sivabalan, P. (2016). Voluntary Corporate Social Responsibility Reporting: A Study of Early and Late Reporter Motivations and Outcomes. Journal of Management Accounting, Vol. 28, No. 2, pp. 77-101.
  • Hall, C.M. and Lusch, S.J. (2018) Strategic Cost Shifting and State Tax Minimization, Journal of Management Accounting Research, Vol. 30, No. 1, pp. 55-72.

Check the unit Moodle page for additional recommended readings throughout the trimester.

The Referencing style for this unit is APA: See the MIT Library Referencing webpage: https://library.mit.edu.au/referencing/APA and the Unit Moodle page for additional referencing support material and weblinks.

Graduate Attributes

MIT is committed to ensure the course is current, practical and relevant so that graduates are “work ready” and equipped for life-long learning. In order to accomplish this, the MIT Graduate Attributes identify the required knowledge, skills and attributes that prepare students for the industry.
The level to which Graduate Attributes covered in this unit are as follows:

Ability to communicate Independent and Lifelong Learning Ethics Analytical and Problem Solving Cultural and Global Awareness Team work Specialist knowledge of a field of study

Legend

Levels of attainment Extent covered
The attribute is covered by theory and practice, and addressed by assessed activities in which the students always play an active role, e.g. workshops, lab submissions, assignments, demonstrations, tests, examinations.
The attribute is covered by theory or practice, and addressed by assessed activities in which the students mostly play an active role, e.g. discussions, reading, intepreting documents, tests, examinations.
The attribute is discussed in theory or practice; it is addressed by assessed activities in which the students may play an active role, e.g. lectures and discussions, reading, interpretation, workshops, presentations.
The attribute is presented as a side issue in theory or practice; it is not specifically assessed, but it is addressed by activities such as lectures or tutorials.
The attribute is not considered, there is no theory or practice or activities associated with this attribute.