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¶ … Accounting Research
This chapter describes how to conduct research and compose written reports such as business letters or memoranda, including the basic guidelines of research and the specific steps that are involved in the accounting research process.
Basic Guidelines
Preparatory to beginning the research process, it is frequently useful to map out a research plan or design to guide the process. Determining where to locate relevant materials and how to use them appropriately is discussed next.
Electronic Sources of Information. These include Internet- and computer-based sources (such as CDs or DVDs). These have become increasingly available and reliable in recent years.
Printed Sources of Information. Despite the need for physical visits to repositories such as libraries, researchers should consult printed sources of information to supplement what is located electronically.
Note Taking. Taking notes of the research that is reviewed as it progresses is an important steps, and this can be done directly on a computer to facilitate integration into the report writing later on.
Direct Quotations and Paraphrasing. Direct quotations must be designated by quotation marks and properly cited; paraphrased material must completely restate the original material in a new form and also properly cited.
Plagiarism. This violation of copyright and academic standards involves appropriating the ideas of others without attribution.
Organizing Notes and Ideas. As the research process progresses, researchers should begin organizing their notes and ideas into a general outline that is refined as the process continues unto completion.
Writing the Research Report or Memo. This step involves integrating all of the research into a coherent whole and determining what graphic aids such as tables or figures will help communicate the basic issues.
Integrating Notes into Writing. It is important to include relevant citations for all of the material that is taken from notes, a process that is facilitated if the information is paraphrased initially.
Revising. The penultimate step involves proofreading the communication including having colleagues review it for spelling, content and grammar.
Documentation. The citation and attribution of references should follow a standard format such as Turabian or The Chicago Manual of Style.
Critical Thinking and Technical Accounting Research
The conclusion to this chapter emphasizes the importance of critical thinking skills in accounting research and states that the research process steps that involve critical thinking include:
1. Identifying the issues or problems;
2. Identifying alternative solutions;
3. Evaluating the optimal solution; and,
4. Communicating the recommended solution with supporting rationale.
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