ACCOUNTING RESEARCH METHODS

Atty. Francis Manabat Javier, BSA, CPA, LL.B., MBA-AC

Professor, FEU Institute of Accounts, Business and Finance
Lecture on Accounting Research
Guide on Writing Thesis Paper in Accounting Research
When you start writing your thesis, you should be aware that it consists of a macro-
structure made of the 5 chapters and each of the chapters has its own micro-
structure. You should use this to guide your writing. Though the thesis is a technical
you should also note that it is creative process.

1. Structure of the Thesis

2. Chapter 1 – Writing Thesis (Introduction)
3. Chapter 2 – Writing Thesis (Review of Literature)
4. Chapter 3 – Methodology (Quantitative/Qualitative)
5. Chapter 4 – Analysis of Data (Quantitative/Qualitative)
6. Chapter 5 – Summary Discussion and Conclusion
7. Writing Style and Language Expression
8. APA Format and Style
Lecture on Accounting Research
1. Structure of the Thesis
What is a Thesis?
A thesis is a scholarly document submitted as full or partial fulfillment for a PhD,
EdD, DBA, Dec, Jurist Doctor (JD) and so forth. It is a technical, formal and
stylized document that argues your research problem, conjecture or theory which
must be significant, original and extend a body of knowledge. The thesis reflects
your ability to conduct research and describe in detail the appropriate methodology
for the research undertaken, present findings, critically evaluate relevant literature,
verify claims and communicate the findings.
Lecture on Accounting Research
1. Structure of the Thesis
Structure is Important
Students should know how the various parts of a thesis function. Though each thesis
is unique, there are specific conventions that need to be adhered to before
submission of the work. The structure of a thesis can be viewed from two
perspectives: (a) Macro Structure and (b) Micro Structure.

a) Macro-Structure - While there are several 'macro-structures' for a thesis, the

following format is often adopted in many institutions with slight modifications:
• Title Page - full name of thesis, full name of author, degree, name of institution,
month & year of submission
• Abstract - 350 words
• Signature Approval Page
• Declaration Page
• Copyright Page
• Acknowledgment
Lecture on Accounting Research
1. Structure of the Thesis
Table of Contents based on the 'five chapter structure' as follows:
Chapter 1 - Introduction
Chapter 2 - Review of Literature
Chapter 3 - Methodology
Chapter 4 - Results and Analysis
Chapter 5 - Summary, Discussion and Conclusion
• List of Tables
• List of Figures
• List of Symbols / Abbreviations (if applicable)
• Appendices
Lecture on Accounting Research
1. Structure of the Thesis
The 'five chapter structure' has been widely adopted in many different
disciplines and form the building blocks of the thesis. However, in some
studies there may be six chapters with two chapters devoted for the analysis of
data. Each chapter should stand almost alone.
• Spacing - all text must be double-spaced and justified and each paragraph
should be indented
• Font size & font type - font size should be 12 pitch for the text and 10 pitch
for tables; and font type should be New Times Roman
• Margin - the left margin should be at least 4 cm (1.5 in) and right, top and
bottom margins should be 2.5 cm (1 in).
• Page numbering - Roman numerals (ii, iii and so forth) for first few pages
and Arabic numerals are used from Chapter 1 onwards.
• Appendices - includes the research instruments, maps, protocols, tests,
equations, tables and other relevant information
Lecture on Accounting Research
1. Structure of the Thesis
b) Micro-Structure

It is important that each of the FIVE chapters has a distinct and consistent
structure. A lack of structure in a chapter can confuse the reader and
indicate that it is a rushed job. A chapter should consist of THREE
parts: Introduction, Body and Conclusion (see diagram above).
Lecture on Accounting Research
1. Structure of the Thesis
Introduction
• Each chapter (except Chapter 1) should have an introductory section linking the
chapter to the main idea of the previous chapter and outlining the aim and the
organization of the chapter. You do not necessarily have to write the subheading
'Introduction' but focus on opening the chapter to attract the attention of the reader.
Your 'Introduction' to the chapter should have a 'high-impact' element designed to
engage the reader to focus on the chapter and its sequence while stating the main
sections.
• Your objective is to 'warm up' the reader to the chapter topic before 'throwing him
or her to the deep end' of the chapter. Ask yourself what your reader needs to know
about the chapter. Be concise and resist the urge to saturate your reader with
unnecessary details.

Body
• The 'body' of each of the FIVE chapters will be discussed later.
Lecture on Accounting Research
1. Structure of the Thesis
Conclusion
• The conclusion is the 'wrap up' of the chapter. Focus on the what you have
discussed in the chapter and nothing else. Conclusions are often very difficult to
write without sounding like you are repeating yourself. Try to go over the chapter
with a reflective tone. Use the final sentences of the paragraph to what is coming
next! The 'conclusion' for each chapter should be at least 1-2 paragraphs and
concise.
• [Source: Paul Frazer, Structuring Your Thesis (adapted from Patrick Dunleavy, Authoring a PhD (2003). Postgraduate and International
Student Centre]
Lecture on Accounting Research
1. Structure of the Thesis
• "What should be the length of my thesis?"
• "How many pages should Chapter 1 be?"
• "How long should the Discussion of Findings be?

• The length of a doctoral thesis varies with institutions and in most fields the thesis
will range from 60,000 to 80,000 words in length, excluding footnotes, references
and appendices. If the thesis is over 100,00, students must notify the Senate of the
university and the Graduate School as a 'courtesy' to examiners.
• This table suggests how a thesis of about 70,000 words could be divided according
to the five chapters. Indicated is an estimate of the number of words per chapter
based on the percentage allotted for each chapter. The recommended spacing
is double-spacing between lines. However, it should be noted that certain
supervisor or advisors do not like the idea of students writing the thesis guided by
the number of words or number of pages. They argue that page numbers is far less
important than the content and quality of one's work. Your initial reaction might be
- "Wow! I need to write so many pages for the Review of Literature. Where am
going to find so many research studies?"
Lecture on Accounting Research
1. Structure of the Thesis
Thesis Writing is a Creative Process
• Thesis Writing is a 'Creative Process'. Writing your thesis may be the longest piece
of writing you have ever done. Sometimes your writing will flow well and is
enjoyable while on other occasions you get frustrated at not making progress. It is
nothing to be concerned about as feelings of doubt may arise during the writing
process. Even famous writers experience 'writers block', you could also feel the
same. On the other hand, unexpected things may provide inspiration for you to
write. Remember that the creative process has its ups and downs.

• Students often think that they must have all the information before they start
writing. In actual fact, you can start writing Chapter 2 - Review of Literature while
analyzing the data. The also have the misconception that they should 'get it right
the first time' and that they should have every sentence perfectly crafted and
grammatically correct and so forth. As a result they wait for too long before getting
started, not realizing that in reality they will write and re-write several times.
Lecture on Accounting Research
1. Structure of the Thesis
Do not delay. The writing process consists of various phases involving searching for
information, reading, interpretation and the answering the research question. The
following are some techniques for getting started with writing your thesis:

1. Brain Storming - use brainstorming to get generate ideas how you should
organize you chapters; write down the words and sentences that pop-up and
inspire you what and how to write
2. Mind Map - write you main idea on a sheet of paper and draw lines or branches
radiating from the main idea; look for connections and relationships; you can use
colours and symbols to indicate relationship and themes.
3. Free Writing - Write without thinking about the final product; write down
everything you know about the topic in a continuous piece of text to generate new
ideas and discover new possibilities.
Lecture on Accounting Research
1. Structure of the Thesis
• Style is the way you communicate your research to a reader. Perhaps the most
important style that should be given priority is to be precise and clear. Being clear
does not mean that your writing should be informal or colloquial. Being clear
means avoiding needless complexity and ambiguities. Each institution has an
acceptable style or styles for theses and dissertations and students should be
thoroughly familiar with their department's acceptable style before they begin
preparing their thesis/dissertation.

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