Method & Methodology How to do research How to work out how to do research How to work out how to work out how to …

Reasons to teach M&M Critical Thinking History of Accounting Academic Credibility Dissertation Preparation

Critical Thinking (1) Accounting Students … Method driven Psychological need for right answers Professional Issues Auditing Failure of Rule-Driven ethical regimes

Critical Thinking (2) Learning relevant critical approaches? Indoctrination & paradigms … The context of argument, when should we stop asking why?

Academic Credibility (1) Why do an accounting degree …? Accreditation changes Theoretical focus Medical & Legal models …

Academic Credibility (2) Research Education

Dissertation Preparation Research design and execution Integration with staff research agendas

Aberdeen What we used to do What we do now What were going to do … we think

What we used to do Four courses: Dissertation preparation … ? Advanced Financial Accounting Current issues in accounting research Critical perspectives on accounting

Dissertation preparation Practical empirical methods Review of basic statistics Literature reviews, referencing

Advanced Financial Accounting Review of advanced accounting topics Orientation towards PAT style research

Current issues in accounting research Review of theoretical issues Changing money values Empirical research methods (not just PAT) Nature of Science Popperian Focus on empirical testing

Critical perspectives on accounting Only partly concerned with research issues Introduction to philosophy of science Discussion of theory/ method/ methodology

What we do now Current Issues … now defunct Critical Perspectives Advanced Financial Accounting Poor take-up … Dissertation preparation – more classes

Developments Changes in the degree structure Fewer, larger options Business School Economics, Management, Accounting & Finance Desire for integration … Dissertation quality

Business school issues Interdisciplinary methodology course? Unfocussed? (many disciplines) Practical vs. theoretical outcomes

Theoretical issues Philosophy of science & epistemology Social and institutional issues

Specialisms / practical issues (1) Management – Qualitative research? Finance – Empirical / Econometric methods Accountancy – Mixed? Lost? Economics – Formal/theoretical issues Practical research Positive research Econometrics

Specialisms / practical issues (2) Discipline histories Institutional and social constraints

Course design Tree shaped course – Common core of theoretical issues History & Philosophy of science General methodological debates Specialising Specific techniques Discipline history Specific institutional / social issues

Review aims … Method & methodology … Critical thinking and the professional researcher (or accountant…) Students as effective research assistants?