Learning Outcomes: At the end of this lesson you should be able to: • Understand the term of research in accounting. • Explain the scientific thinking. • Know the characteristics of research. • State the research in business. Research The term ‘Research’ means search for knowledge. Research is an art of scientific investigation on a specific problem or issue. Research is a human activity based on intellectual investigation and is aimed at discovering, interpreting, and revising human knowledge on different aspects of the world. Research can use the scientific method, but need not do so. Research is also considered as the formal. Systematic and intensive process of carrying of the scientific method of analysis. It generally requires a systematic structure of investigation resulting in some sort of formal record of procedures and finally the preparation of a research report containing the suggestions and conclusions. Research in Accounting Research in accounting is concerned with solving problems, investigating relationships and building a body of knowledge. Because we rely to such a great extent on prior research in the natural and social sciences to do so. Bennett (1991) identifies four basic levels of research. • Description • Classification • Explanation • Prediction The Scientific Method
The Essay on Science Scientific Knowledge
For some people science is the supreme form of all knowledge. Is this view reasonable or does it involve a misunderstanding of science or of knowledge? For many persons science is considered the supreme form of all knowledge, as science is based on facts and theories and it reaches its results through an approved scientific method. Consequently, it seems to be objective and thus more truthful and ...
The ‘scientific method’ is the result of the combination of inductive as well as deductive methods of acquiring knowledge (Kokul, 1994).
Inductive reasoning is one of the important methods of acquiring knowledge, in which a conclusion is reached by observing instances and generalizing from instances to the whole phenomenon. The following figure-1 shows the inductive reasoning.
On the other hand, in deductive reasoning the generalizations must be known before a conclusion can be reached. It is a study in which a conceptual and theoretical structure is developed and then tested by empirical observation; thus particular instances are deduced from general inferences. Figure-2 illustrates the deductive reasoning.
Figure-2: Inductive reasoning
Basically, scientific method involves a double movement of reasoning from induction to deduction (Newman, 1994).
Firstly, it works inductively from observations to hypotheses and then deductively from the hypotheses to the logical implications of the hypotheses in relation to what is already known. The following figure-3 illustrates the both reasoning.
Laws and Theories
DEDUCTIVE INDUCTIVE
Facts from Observation
Explanation and Prediction
Figure-3: Inductive and Deductive reasoning
In scientific method, the researcher engages in a reflective thinking process, which helps to explain the problem-solving exercise. A research, which is carried out by making use of scientific method, relies on empirical evidence, utilizes relevant concepts, focuses on objective considerations, presupposes ethical neutrality, and results into probabilistic predictions (kokul,1994).
More radical approaches suggest that accounting distorts practice in a systematic manner. Such concerns have aided the development of new approaches: an interpretive perspective and a critical perspective. Form an interpretive perspective, human actions are the result of external influences. These actions have both intentions and reflections, and take place within a structure of rules which binds the participants. The critical approach expands on the scope of the interpretive approach by focusing on the ownership of knowledge and the associated social, economic and political implications.
The Essay on Inductive and Deductive Agruments
This class uses this definition of “argument” to determine how to build a position on certain subjects, and reasoning to convince others to accept the final claim or conclusion (Hurley, P. A Concise Introduction to Logic 11/e, 2012, 2). If more logical arguments were presented, there might be fewer non-logical arguments or nonarguments. This gets to the main subject of comparing and contrasting ...
A Critical Approach to Accounting Research Researchers must demonstrate a healthy skepticism towards both their own findings and those of other researchers. They must adopt a critical posture, questioning everything that they read until sufficient evidence has been provided for them to be satisfied with the quality of the outcomes. The development of critical appraisal skills is a fundamental requirement in researchers, so that can distinguish between good and bad research, and clearly indentify flaws of argument, methodology and analysis.
Characteristics of Research Many writers, as a part of describing logical analyses of problems, have put forward various characteristics of research. Some important characteristics are summarized as follows: Research must deal with a specific problem and attempt to answer a question. Research must be backed by relevant literature in order to build-up a sound theoretical foundation on which empirical analyses can be done. Research must be conducted by a systematic investigation, which helps to develop a coherent management. Research must add something new to the existing body of knowledge in the relevant field. Research must be carefully reported in the stipulated manner because it aims to specialized readers.
Research must reflect originality in authorship and adhere to the ethic of paying due respect to previous knowledge.
Criteria of good Research Research of various types. But all of them should satisfy certain criteria so as to fulfill the requirements of scientific method. The criteria are: • • • Research is half complete, when the objectives or purposes of it are clearly spelt out. Objectives, as far as possible, should be quantified so as to avoid any ambiguity. Unless the concepts associated with the research topic are explained clearly it is not possible to make the work understandable to others. It is necessary that every step followed in the process of research is explained fully. This is because any other person, who wants to repeat such a work to achieve further improvement or test the validity of the research work, should be able to do it. Every research work should be based on carefully selected analytical tool. Apart from being scientific and logical, the research work should be useful to the society. It must help in finding solution for some important problems. It should be empirical and relevant.
The Research paper on Communication Research 2
In this assignment the nine creative characteristics in eight different advertisements, will be explored and describe by means of content analysis. 1MAIN ISSUE Explore and describe, by means of qualitative and quantitative content analysis, the characteristics of nine creative concepts and their creative application in eight different adverts, found in two different publications: cross sectional. ...
Objectives of Research Research is a conscious approach to find out the truth which is hidden and which has not been discovered by applying scientific procedure. Therefore, each research has its own focus. The following may be the objectives of any research study: It develops focus. It reveals characteristics. It determines frequency of occurrence. It tests hypotheses.
Motivation in Research The possible motives for doing research may be either one or more of the following: Desire to get a research degree along with its consequential benefits; Desire to face the challenge in solving the unsolved problems, i.e., concern over practical problems initiates research; Desire to get intellectual joy of doing some creative work; Desire to be of service to society; Desire to get respectability.
