Current topics in accounting research april 6, 2011 dr peter r gillett 3 literature reviews please exchange and read each other's literature. Previous research has determined that accounting research has changed over time to be much more financial accounting focused in addition, much of the top-tier accounting efforts rely on concepts, theories, and methodologies from finance and economics. A literature review is a critical, unbiased survey of literature which is gathered in order to explain, summarize, outline or even raise issues about a proposed topic 2 why undertake a literature review. Accounting conservatism is indispensable because the main parties of a firm demand conservatism to mitigate agency costs various methods are used to measure accounting conservatism, which include balance sheet measures, income statement measures and earnings/stock return relation measures.
The paper reviews, summarizes, and classifies the areas of academic accounting research in computer based on accounting systems and edp auditing, as well as parallel areas in the (cis) literature in attempt to provide some structure and guidance for. Abstractthis article explores the current literature on student characteristics and performance in an accounting course when planning to teach or design a course, student characteristics play a role as part of the situational factors (fink, 2003. Traditional measures in finance and accounting, problems, literature review, and toc measures (chapter 13 of the theory of constraints handbook. Management accounting and integrated information systems: a literature review anders rom⁎, carsten rohde department of accounting and auditing, copenhagen business school, denmark.
Although this literature review cannot provide a rigorous theory for accounting and trust, we hope this review is helpful in identifying the islands of current research in an ocean of emerging theory. Literature reviews: an overview for graduate students what is a literature review what purpose does it serve in research what should you expect when writing one. Literature reviews should comprise the following elements: an overview of the subject, issue or theory under consideration, along with the objectives of the literature review division of works under review into categories (eg those in support of a particular position, those against, and those offering alternative theses entirely. In both the previous 3-year review of the accounting education literature (apostolou et al, 2000) and in this literature review, 118 articles were categorized as curriculum and instruction. The one thing that's missed from this post is the role of the librarians while the post mentions the research training team, i think this overlooks the hugely helpful role librarians, research trainers, and academic skills advisors etc can play.
Similar reviews designed to introduce changes in accounting education were also commissioned in australia and new zealand, including that of the mathews committee (1990) and lothian and marrian's (1992) report to the new zealand society of accountants. Accounting literature review 3 to increase in value of the firm (efficiency) the motivation for both of these accounting choices, as well as theoretical underpinning of each, will be discussed in the following section. Accounting quality in literature as a result, it was found that the adoption of ifrs related to the accounting standard factors, political and judicial systems of the countries and the financial reporting incentives discussed. Financial accounting fraud detection, as it is often applied to on a literature review of existing knowledge on the nature of data mining research [19,20], fraud.
A literature review can be a precursor to the introduction of a research paper, or it can be an entire paper in itself, acting as the first stage of large research projects and allowing the supervisor to ascertain that the student is on the correct path. Information technology and accounting information system in the nigerian banking industry 2 theoretical framework and literature review 21 theoretical underpinning. All literature reviews should be more than a mere description of the current state of knowledge of an area, and should critically evaluate the theoretical positions and research studies, drawing attention to major debates.
Chapter 2: review of literature 20 what the shift to ifrs mean for czech companies and what is the impact of possible adoption or convergence plans on czech companies. Purpose: to categorize and summarize management accounting studies thru the lens of the value-based management accounting framework this is a rather lengthy literature review. Abstract this article aims to review the literature related to cost accounting in the agricultural firms to find out the reasons that made the accounting researchers pay less attention to study the cost accounting systems in the agricultural firms compared to manufacturing and servicing firmsthe cost accounting literature indicated that there are several reasons that led to lack of literature. Literature review: prepared by ruth grossman accounting with these general observations in mind, the following review attempts to impact of technology change.