ACCTG 701 : Research Methods in Accounting

Business and Economics

2022 Semester Two (1225) (15 POINTS)

Course Prescription

The theory and application of modern research methods in accounting. The content will include the philosophy, process and design of scientific research. Prior knowledge of basic statistical techniques is assumed.

Course Overview

The course is in two parts. Part I covers the philosophy of science, the research process, research ethics, and the research methodology that comprises the sequential steps taken by a researcher in studying a research question(s). Part II is an application of this knowledge, and we examine the types and sources of data, hypotheses testing, regression analysis, and the common methodological issues in accounting and finance research such as endogeneity, econometric issues and biases. 

Course Requirements

Restriction: FINANCE 701

Capabilities Developed in this Course

Capability 1: Disciplinary Knowledge and Practice
Capability 2: Critical Thinking
Capability 3: Solution Seeking
Capability 4: Communication and Engagement
Capability 5: Independence and Integrity

Learning Outcomes

By the end of this course, students will be able to:
  1. Explain how researchers think about the research process and how they approach the study of their research question(s). (Capability 1)
  2. Recognize that the foundation of knowledge requires a code of conduct based on moral principles and values when conducting research. (Capability 5.2)
  3. Evaluate previous research to identify knowledge gaps and methodological deficiencies. (Capability 2 and 3)
  4. Use the literature review as part of a coherent argument to develop their research question and choice of research methods. (Capability 4.2 and 5.1)
  5. Recognize and explain the types and structure of data and apply quantitative and qualitative techniques to analyse data and answer research questions. (Capability 1 and 3)
  6. Evaluate research design in order to identify issues that could impact research conclusions and apply techniques to mitigate these issues. (Capability 2 and 3)


Assessment Type Percentage Classification
Discussions 10% Individual Coursework
Assignments 90% Individual Coursework
Assessment Type Learning Outcome Addressed
1 2 3 4 5 6

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point course that they are enrolled in.

For this course, you can expect 24 hours of lectures, 6 hours of tutorials, 30 hours of reading and thinking about the content and 60 hours of work on assignments and/or test preparation.

Delivery Mode

Campus Experience or Online

This course is offered in two delivery modes:

Campus Experience

Attendance is required at scheduled activities including tutorials. Lectures will be available as recordings. Other learning activities including tutorials will also be available as recordings. The course will include live online events including group discussions and tutorials.
Attendance on campus is not required for the tests. The activities for the course are scheduled as a block delivery in the first 2 weeks of the semester.


Attendance is required at scheduled activities including tutorials. Lectures will be available as recordings. Other learning activities including tutorials will also be available as recordings. The course will include live online events including group discussions and tutorials. Attendance on campus is not required for the tests. The activities for the course are scheduled as a block delivery in the first 2 weeks of the semester.

Learning Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

All readings and other material will be posted on Canvas. The main library also has a collection of research method textbooks that you might find useful as references. A useful text is Ghauri, P. N., and K. Gronhaug. 2010. Research Methods in Business Studies. London, U.K.: Pearson Education.

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.

Class Representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Learning Continuity

In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter


Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course students may be asked to submit coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.

Published on 22/11/2021 10:03 a.m.