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Published byThomas Dowd Modified over 10 years ago
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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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Reasons to teach M&M Critical Thinking History of Accounting Academic Credibility Dissertation Preparation
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Critical Thinking (1) Accounting Students … Method driven Psychological need for right answers Professional Issues Auditing Failure of Rule-Driven ethical regimes
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Critical Thinking (2) Learning relevant critical approaches? Indoctrination & paradigms … The context of argument, when should we stop asking why?
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Academic Credibility (1) Why do an accounting degree …? Accreditation changes Theoretical focus Medical & Legal models …
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Academic Credibility (2) Research Education
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Dissertation Preparation Research design and execution Integration with staff research agendas
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Aberdeen What we used to do What we do now What were going to do … we think
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What we used to do Four courses: Dissertation preparation … ? Advanced Financial Accounting Current issues in accounting research Critical perspectives on accounting
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Dissertation preparation Practical empirical methods Review of basic statistics Literature reviews, referencing
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Advanced Financial Accounting Review of advanced accounting topics Orientation towards PAT style research
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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
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Critical perspectives on accounting Only partly concerned with research issues Introduction to philosophy of science Discussion of theory/ method/ methodology
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What we do now Current Issues … now defunct Critical Perspectives Advanced Financial Accounting Poor take-up … Dissertation preparation – more classes
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Developments Changes in the degree structure Fewer, larger options Business School Economics, Management, Accounting & Finance Desire for integration … Dissertation quality
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Business school issues Interdisciplinary methodology course? Unfocussed? (many disciplines) Practical vs. theoretical outcomes
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Theoretical issues Philosophy of science & epistemology Social and institutional issues
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Specialisms / practical issues (1) Management – Qualitative research? Finance – Empirical / Econometric methods Accountancy – Mixed? Lost? Economics – Formal/theoretical issues Practical research Positive research Econometrics
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Specialisms / practical issues (2) Discipline histories Institutional and social constraints
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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
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Review aims … Method & methodology … Critical thinking and the professional researcher (or accountant…) Students as effective research assistants?
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