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

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Presentation on theme: "Method & Methodology How to do research How to work out how to do research How to work out how to work out how to …"— Presentation transcript:

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

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

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

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

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

6 Academic Credibility (2) Research Education

7 Dissertation Preparation Research design and execution Integration with staff research agendas

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

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

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

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

12 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

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

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

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

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

17 Theoretical issues Philosophy of science & epistemology Social and institutional issues

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

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

20 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

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


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