Accounting Research Methods and Research Fields

Seminar paper from the year 2015 in the subject Business economics - Banking, Stock Exchanges, Insurance, Accounting, grade: A, ( Atlantic International University ) (School of Business and Economics), language: English, abstract: Research method is a critical human practice that offers exclusive access to valid and accurate knowledge, and has an exclusive lead against errors that are not found and exist in other human activities. Moreover, it is challenging to define accounting research since it shifts over time. Traditional accounting research was mainly normative (this is, argument for the 'correct' accounting intervention, or what should be). However, with the introduction of the Journal of Accounting Research, developments or progresses in finance have been established, such as creation of huge data sets and the statistical capabilities for its analysis (computer advances), the efficient market hypothesis, and analyzing 'what is' instead of 'what should be.' Even though these shifts have had some critics, they have led to a major increase in research contribution (and various new journals) (Libby, et al., 2012). Additionally, accounting research contributes an integral part in new knowledge creation. The hard sciences have generated different forms of testing and research that may be applied over a range of disciplines, such as accounting research. With the application of these accounting models with evidence from experiments, surveys, stock prices, financial statements, mathematical proofs, and computer simulations, users can acquire a scientific perspective. This paper, therefore, discusses accounting methods and accounting research fields (i.e. financial, managerial, auditing, and taxation).

Musbau Kolawole Kayode,a very distinguished Nigerian scholar is a financial expert and chartered accountant of decades of professional experience and remarkable achievements.He is indeed an influential leader who is naturally endowed with great and rare qualities that have propelled him as a symbol of excellence,a role model and a worthy ambassador of his people and distinguished practitioner in his chosen career. He holds a bachelor of Science degree in Accounting(SECOND CLASS UPPER DIVISION)from the prestigious Ahmadu Bello University,Zaria in Nigeria and Master of Business Administration from yet another frontline University in Nigeria-Ladoke Akintola University of Technology,Ogbomoso.In pursuance of academic excellence and distinguished professional career,Musbau Kolawole Kayode also holds various professional qualifications.These include- Institute of Chartered Accuntant of Nigeria(FCA),Chartered Institute of Taxation(ACTI),Chartered Institute of Arbitration(ACIARB),Certificate in Business Management(APBM),and certificate in Data Processing. He has meritoriously served in various capacities in the banking industry and in the Federal civil service of the Federal republic of Nigeria.He is currently a "DIRECTOR" in the federal civil service of Nigeria. This talented son of Nigeria and Africa who is endowed with robust ideas and intellectual prowess is currently a Ph.D Candidate at the prestigious Atlantic International University where he is carrying out an academic research work on ''THE IMPACT AND DYNAMICS OF FINANCIAL MANAGEMENT AND ACCOUNTING IN A DEVELOPING ECONOMY-NIGERIA AS A CASE STUDY''.The special research work is a thesis for this academic programme which he is expected to conclude in record time. Musbau Kolawole Kayode has received various awards in recongnition of his distinguished professional career and in appreciation of his enviable track record of achievements.He is happily married and blessed with children.