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Method & Methodology

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

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Method & Methodology

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  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 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 we’re 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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