| CODE | ACC5963 | ||||||||
| TITLE | Research Issues in Accountancy | ||||||||
| UM LEVEL | 05 - Postgraduate Modular Diploma or Degree Course | ||||||||
| MQF LEVEL | 7 | ||||||||
| ECTS CREDITS | 5 | ||||||||
| DEPARTMENT | Accountancy | ||||||||
| DESCRIPTION | The study-unit aims to equip future accountants with the skills and competencies needed to solve pressing problems through the application of effective research tools and processes specifically designed to explore tacit processes and/or to confirm/reject hypothesis. It explains the design and implementation of research projects specifically in accounting, including the formulation of research questions and the analysis of quantitative and qualitative data. Various lecturers involved in the whole Masters programme will present and discuss current research trends and topical issues in accountancy. Study-unit Aims This study-unit will address the following topics: - The logic, concepts and epistemologies associated with qualitative and quantitative methodologies, and the relationship of these to research and design outcomes. - The range of qualitative and quantitative methods available to researchers, both practically and critically. - The possibilities and problems associated with the collection or use of alternative kinds of data in qualitative and quantitative research. - Writing Skills 1) Developing and writing a research proposal 2) Contents of a research project 3) Limitations of a research project 4) Bibliography and referencing. - Contemporary research issues Research ideas to be presented and discussed by various members of the Department of Accountancy, covering the following topics: 1) Small State Issues in Maltese Accountancy 2) Financial Management of Co-operatives and Charities 3) Accounting and Knowledge Management 4) IASB/FASB convergence 5) Revenue Recognition 6) Accounting standards in the public sector Learning Outcomes 1. Knowledge & Understanding: By the end of the study-unit the student will be able to: 1. Explain the logic, concepts and epistemologies associated with different methodologies, and the relationship of these to research and design outcomes as applicable to accountancy discipline. 2. Describe the range of qualitative and quantitative methods available to accounting researchers, both practically and critically. 3. Describe and analyse the possibilities and problems associated with the collection or use of alternative kinds of data in accounting research 4. Identify a suitable research topic in accountancy out of the various possible areas exposed by the course. 2. Skills: By the end of the study-unit the student will be able to: 1. Write a feasible proposal with clearly defined objectives, research methodology, and supporting literature; 2. Start and successfully complete the research required for the dissertation. Main Text/s and any supplementary readings Students will be introduced to various sources of literature on research methodology: - Bryman, A. & Bell, E. 2007. Business Research Methods, 2nd edn, UK: Oxford University Press (Available at the Main Library University of Malta) - Saunders, M., Lewis, P., Thornhill, A. 2003. Research Methods for Business Students, 4th edn, UK: Pearson Education Limited (First edition of 1997 available at Main Library at University of Malta) (Fourth edition of 2003 available at Junior College Library) Planned readings shall also include examples of research papers published in peer-reviewed academic business journals. These will be supplied by the lecturers. |
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| ADDITIONAL NOTES | Before taking this study-unit students must take MGT3181, or equivalent | ||||||||
| STUDY-UNIT TYPE | Lecture | ||||||||
| METHOD OF ASSESSMENT |
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| LECTURER/S | Geraldine Ann Baldacchino Peter J. Baldacchino Francis Debono Jonathan Dingli Lauren Ellul Konrad Farrugia Mario Galea Ivan Paul Grixti Monique Micallef Carmel Said Formosa Leonard Sammut Norbert Tabone Ann Xuereb |
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2023/4. It may be subject to change in subsequent years. |
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