BFA 715 Accounting Perspectives and Research

Assignment

Research Project

A Few Comments

Requirement 1:
Discuss and exemplify each of the terms above you believe are significant such that a non-accountant would understand you meanings.

• In your studies you have been introduced to systems based accounting theories. Professor Frederick Shallow, a strongly positive accountant, believes that the only reason for businesses to exist is to make wealth for the investor, and has led you to believe that systems based theories are not worthy subjects for exploration. Equally he believes that stakeholder engagement, beyond that applicable to the powerful stakeholder group, the investor, is a waste of time. He wishes to see an end to non-regulatory disclosures and in particular to the wasteful expense he believes is spent on sustainability reporting and discussions of integrated reporting. 
• Fortunately, Professor Shallow, who could not bring himself to discuss system-based theories, sustainability or integrated reporting or any area of corporate social reporting, invited Professor Reginald Thoughtful, a respected expert researcher in the area of CSR to talk to you about this area. You found Professor Thoughtful most impressive and started to question the ideas Professor Shallow had been impressing on you for weeks.
• Identify the terms that you have been referred to in the material we have covered this semester and explain what they mean in non-technical words. I have highlighted some possibilities

Requirement 2:
 
Discuss the concept of stakeholder engagement.  Construct an argument about who you consider are the stakeholders of the firm. You must reference at least three academic articles to support your points.

• What does stakeholder engagement mean?
• Who would you identify to be stakeholders to whom management should address?
• Find three academic articles (from amongst those you have been referred to)?

Requirement 3:
 
Identify the accounting theories that you have learnt that would support a research study in the area of stakeholder engagement. Explain the relevance of the theories, briefly and concisely, through reflecting on your viewpoint about to whom the firm is responsible.

• What accounting theories have we considered this semester?
• Of the accounting theories we have considered how do they address stakeholder engagement – or how might they offer insights into how management might act?
• What do you think is the responsibility of the firm? This will be your guide to whether you think the theory is relevant.
• We undertake research because we believe it is important – why is it that you think your project would be important?

Requirement 4:
 
Professor Shallow believes that secondary data is adequate to support any study.  While Professor Thoughtful believes that mixed method studies are essential, and while he would use secondary data believes that a study should embrace both secondary and primary data sources such as surveys and/or interviews.  What do you think? Critically appraise these different data sources. If you are able to find a couple of references to support your points, use them.

• Consider where a researcher might access data: data banks, analysis annual reports, survey, interview, focus groups for example
• Identify whether these are primary or secondary sources.
• What is a ‘mixed method study’?
• Do you think a mixed method study would be more appropriate? Appropriate in the sense of acheiving the best response to your research question

Part 2:  Preparing a Research Project

• First and foremost you are developing an idea for a research project and considering a number of issues that a researcher would need to consider.
• YOU ARE NOT undertaking the research. You do not need to seek answers to your questions nor analyse any data.
• YOUR proposal must be in the area of accounting or corporate governance
• You need to identify a research question (s) AND give the project a title – for example ‘Management motivation to produce a Sustainability
  Report’. The research question to form the basis of the study might be – ‘What are the factors that influence management to direct their accountant(s) to prepare a sustainability report’?
• This then raises questions of stakeholder engagement, accounting theories applicable to enhancing our understanding, relevant accounting theories to help us understand why these motivations exist, the ‘best’ way to collect data – as a starting point.
• USE the subheadings I provide – DO NOT try to make this an essay it is NOT

• The questions you identify would guide the acquisition of the data you need to answer your research question(s)
• You are developing potential questions to ask
• However, you conduct your research you will need questions in your mind to address data collection
• If you use a data base you need to have in mind questions about the data to be extracted
• If a survey/interview you will need to think about questions you would ask to collect the information you need

Ethics

• You will need to explore the research site on the University website.
• There is a section on ethics and how approval can be gained. With the exception of public databases most research will require ethics clearance before it can be undertaken.

  Findings

  • In undertaking research we would normally have an idea what we expect to find.
  • If we do not find this it doesn’t matter as it adds to the story
  • While you WILL NOT be undertaking the project (at this point) you need to think about what you THINK YOU MIGHT FIND