ACCT4897 Seminar in Research Methodology - 2019

ACCT4897
Undergraduate
Term 1
6 Units of Credit
On Campus
Accounting
The course outline is not available for current semester. To view outlines from other year and/or semesters visit the archives

1. Course Details

Summary of Course

To assist BCom Hons students in completion of research project requirement. May consist of an examinable readings program defined to meet the needs of a particular student or a formal program undertaken by a group of students whose research projects are in a common area.

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

Course Aims and Relationship to Other Courses

The general aim of this course is to consider the nature of scientific research and to review principal research methods that are used in current accounting research. The subject is part of a suite of four subjects (see also Current Developments in Accounting Research – Financial; Managerial and Auditing).

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-ChargeProfGary MonroeRoom 3085, Quadrangle building – Ref E15+61 2 9385 6443Before class (or by appointment)
LecturerAProfJane BaxterRoom 3106, Quadrangle building – Ref E15+61 2 9385 5912By appointment

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

At university, the focus is your self-directed search for knowledge. Seminars and course materials are provided to help you learn. You are therefore required to attend all seminars and read all required readings in order to fully grasp and appreciate the concepts of Seminar in Research Methods.

Questions will be posed and there will be lots of opportunities to ask questions and participate in the discussion of the material. Opportunities for practice in the design of research studies will occur.

The teaching staff have put a great deal of thought into the development and presentation of this course so students may experience a flexible but directed learning approach to Seminar in Research Methods.

Learning Activities and Teaching Strategies

Instruction in this course consists of 3 three hour seminars each week. Methods of presentation may include lectures, discussion of materials and student presentation. It should be emphasised that attendance at classes is a necessary but not sufficient condition for adequate examination preparation. All students should study the materials prescribed and participate in class discussions.

Students are also expected to attend and participate in research seminars in the School of Accounting’s Seminar Series Program. Attendance at these seminars will expose students to current accounting research.

Each seminar will comprise a short lecture and class discussion. A short homework assignment is due for most classes. Students are expected to prepare solutions to these assignments and bring their solutions to the relevant class. These assignments are designed to help you understand the related topic and to develop practical research skills. The class discussion will focus on these short homework assignments.

One of the major assignments is a literature review leading to the development of research questions or hypotheses This assignment is designed to teach you how to conduct a literature review for a research topic, critically evaluate prior research and develop a research question and hypotheses.

One of the major assignments is a data analysis assignment. You will be given some hypothetical data and some hypotheses and you will be required to analyse the data in a way that tests they hypotheses and write up the results of your analysis in a style similar to an empirical research article.

You will make an oral presentation at the end of the course. The presentation will be for a research study that you have designed. You will need to explain the objective of the study, the research question(s) addressed in the study, the contribution of your study to the academic literature, your hypotheses and your research design. The assignment is designed to facilitate your understanding of the material covered in the course and how the concepts covered in the course would be applied to designing a research study. The assignment will also assist in the development of your oral presentation skills.

5. Course Resources

No textbook is prescribed for this course. Specific readings have been selected for each topic and are available on the course website.The website for this course is on Moodle.

Seminar reading list

Class 1
  • Gordon, T.P. and Porter, J.C. 2009. “Reading and Understanding Academic Research in Accounting: A Guide for Students”, Global Perspectives on Accounting Education, Vol.6, pp. 25-45.
  • Monroe, G.S. 2009. “Dos and Don’ts of Publishing”.
  • Kinney, W.R. 1986. “Empirical Accounting Research for PhD Students”, The Accounting Review, Vol.56, No.2, pp.338-350. (Note: Students may find the statistical theory used to illustrate some of the points a little advanced at this point in the course. It is possible to understand the points being made in the paper without fully appreciating the statistical arguments that underlie them.)
  • Bonner, S.E. 2008. Judgment and Decision Making in Accounting. Pearson Prentice Hall, Upper Saddle River: NJ. Chapter 1.
  • Neuman, W.L. 20011. Social Research Methods: Qualitative and Quantitative Approaches 6th Edition, Pearson, Boston: MA. Pages 25 - 54.
  • University of New South Wales Research Code of Conduct.
  • Publishing in AMJ – Parts 1 – 7. This is a series of commissioned papers about how to write a journal article. Although it refers to the Academy of Management Journal, the points raised and issues addressed are relevant to accounting journals. These will be helpful in writing up assignment 1, your research proposal and your thesis so I suggest you re-read them throughout your degree.
Class 2
  • Chow, C. W. and Harrison, P. D. 2002. “Identifying Meaningful and Significant Topics for Research and Publication: A Sharing of Experiences and Insights by ‘Influential’ Accounting Authors”. Journal of Accounting Education, Vol. 20, pp. 183-203.
  • Dunbar, A. and Weber, D.P. 2012. “What Influences Accounting Research”, Working Paper, University of Connecticut.
  • Evans III, J.H., Feng, M., Hoffman, V.B. and Moser, “Self-Assessing Your Empirical Accounting Research”, Working paper, University of Pittsburgh.
  • Clarkson, P.M. 2012. “Publishing: art or science? Reflections from an editorial perspective”, Accounting and Finance, Vol.52, pp. 359-376.
  • Zikmund, Babin, Carr and Griffin, Business Research Methods, 8th edition, Chapter 6 Problem Definition
  • Archival Accounting Research
  • Moers, F. 2007. “Doing Archival Research in Management Accounting”, Handbook of Management Accounting Research, Edited by Christopher S. Chapman, Anthony G. Hopwood and Michael D. Shield, pp. 399 -412.
Class 3
Class 4
  • Zikmund, Babin, Carr and Griffin, Business Research Methods, 8th edition, Chapter 19: Editing and Coding
  • Zikmund, Babin, Carr and Griffin, Business Research Methods, 8th edition, Chapter 20: Basic Data Analysis: Descriptive Statistics
  • Zikmund, Babin, Carr and Griffin, Business Research Methods, 8th edition, Chapter 21: Univariate Statistical Analysis
Class 5
  • Zikmund, Babin, Carr and Griffin, Business Research Methods, 8th edition, Chapter 22: Bivariate Statistical Analysis: Differences Between Two Variables
  • Zikmund, Babin, Carr and Griffin, Business Research Methods, 8th edition, Chapter 23: Bivariate Statistical Analysis: Measures of Association
  • Zikmund, Babin, Carr and Griffin, Business Research Methods, 8th edition, Chapter 24: Multivariate Statistical Analysis
  • Hair, Black, Babin and Anderson, Multivariate Data Analysis
Class 6
Class 7
  • Baxter, J. and Fong Chua, W., 2008. The field researcher as author-writer. Qualitative Research in Accounting & Management, 5(2), pp.101-121.
  • Vaivio, J., 2006. The accounting of “The Meeting”: Examining calculability within a “Fluid” local space. Accounting, Organizations and Society, 31(8), pp.735-762.
  • Jeacle, I., & Carter, C. 2011. In TripAdvisor we trust: Rankings, calculative regimes and abstract systems. Accounting, Organizations and Society, 36(4), pp.293-309.
Class 8
Class 9
  • Bonner. S .E., S. M. Clor-Proell, and L. Koonce. 2014, "Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items." The Accounting Review, Vol. 89, No. 6, pp.2087-2114.
  • Frank, M. L., and V. B. Hoffman. 2015. "How Audit Reviewers Respond to an Audit Preparer's Affective Bias: The Ironic Rebound Effect." The Accounting Review, Vol. 90, No.2, pp.559-577.
  • Hannan, R. L., G. P. McPhee, A .H. Newman, and I. D.Tafkov. 2013. "The Effect of Relative Performance Information on Performance and Effort Allocation in a Multi-Task Environment." The Accounting Review., Vol. 88 No.2, pp.553-575.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit: https://student.unsw.edu.au/new-calendar-dates
Week Activity Topic Assessment/Other
Class 1: 18 FebruarySeminar

Characteristics of Science, Sources of Research Questions, Types of Research, Research Ethics - Gary Monroe

One Page Assignment (to be completed before class)

Class 2: 25 FebruarySeminar

Developing a Reasonable Issue; Research Questions, Hypotheses and Models; Motivation of Research - Gary Monroe

 

Assignments (one page each, to be completed before class)

Class 3: 4 MarchSeminar

Survey Research in Accounting - Gary Monroe

Assignment (to be completed before class)

Class 4: 11 MarchSeminar

Using SPSS to analyse data - Introduction to Data Analysis and ANOVA - Gary Monroe

(Note that we will meet in a Computer Lab for this class.)

 

We will analyse data during the class.

Class 5: 18 MarchSeminar

Using SPSS to analyse data - ANOVA and Regression Analysis - Gary Monroe

(Note that we will meet in a Computer Lab for this class.)

We will analyse data during the class.

Class 6: 25 MarchSeminar

Doing Field Research (Part 1) - Jane Baxter

One Page Assignment (to be completed before class)

Class 7: 1 AprilSeminar

Doing Field Research (Part 2) - Jane Baxter

One Page Assignment (to be completed before class)

Class 8: 8 AprilSeminar

Experimental Designs (Part 1) - Gary Monroe

One Page Assignment (to be completed before class)

Class 9: 15 AprilSeminar

Experimental Methods (Part 2) - Gary Monroe

There are 2 Assignments (both to be completed before class)

Class 10: 22 AprilSeminar

Presentation of Research Designs

15 minute oral presentation

8. Policies and Support

Information about UNSW Business School protocols, University policies, student responsibilities and education quality and support.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs.  Separate PLOs for honours and postgraduate research programs are included under 'Related Documents'.

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.

RELATED DOCUMENTS

 

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate CapabilitiesBusiness School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 7: Leadership development

Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 6: Global and cultural competence
  • PLO 7: Leadership development

Professionals capable of ethical, self-directed practice and independent lifelong learning
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 5: Responsible business practice

Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 5: Responsible business practice
  • PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility.  The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Centre.




Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.

Plagiarism

UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

  • Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
  • Paying another person to perform an academic task and passing it off as your own
  • Stealing or acquiring another person’s academic work and copying it
  • Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz: https://student.unsw.edu.au/plagiarism-quiz

Cheating

The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at: https://student.unsw.edu.au/aim.

For UNSW policies, penalties, and information to help you avoid plagiarism see: https://student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW students: http://subjectguides.library.unsw.edu.au/elise. For information on student conduct see: https://student.unsw.edu.au/conduct.

For information on how to acknowledge your sources and reference correctly, see: https://student.unsw.edu.au/referencing. If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.


Student Responsibilities and Conduct

Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.

Workload

It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance

Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g., tutorials, flipped classroom sessions, seminars, labs, etc.).

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.



Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School EQS Consultation Program
The Consultation Program offers academic writing, literacy and numeracy consultations, study skills, exam preparation for Business students. Services include workshops, online resources, individual and group consultations.
Level 1, Room 1035, Quadrangle Building.
BUS.EQS.Consultations@unsw.edu.au
02 9385 4508

Business School Student Centre
The Business School Student Centre provides advice and direction on all aspects of admission, enrolment and graduation.
Level 1, Room 1028 in the Quadrangle Building
02 9385 3189

UNSW Learning Centre
The UNSW Learning Centre provides academic skills support services, including workshops and resources, for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
learningcentre@unsw.edu.au
02 9385 2060

Educational Support Service
Educational Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process. Check their website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9385 2650

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
externalteltsupport@unsw.edu.au
02 9385 3331

UNSW IT
UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
itservicecentre@unsw.edu.au
02 9385 1333

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the demands of university as well as a health condition, learning disability or who have personal circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place services and educational adjustments to make things more manageable so that students are able to complete their course requirements. To receive educational adjustments for disability support, students must first register with Disability Services.
Ground Floor, John Goodsell Building.
disabilities@unsw.edu.au
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
counselling@unsw.edu.au
02 9385 5418


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ACCT4897