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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

Differences between financial accounting and managerial accounting.
Managerial accounting in the 21 st century.
The impact of managerial accounting in big businesses.
The major components of activity-based costing.
How managerial accounting affects international finance.
The impact managerial accounting has on human resources.
The major components of capital budgeting.
How managerial accounting affects internal business decisions.
Effective ways of adopting managerial accounting into small businesses.
Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

Cost of manufacturing goods overseas.
The cost of instituting anti-harassment programs.
Inventory and cost of products sold in the U.S.
Reinventing accounts payable processes.
Using best practices to boost the bottom line.
The cost of keeping human resources on staff.
Simplifying procedures in accounts payable.
The cost of updating internal systems with technology.
The cost-effectiveness of employee training.
Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

How to run an efficient large accounting department.
Red flags in outdated accounting processes.
Identifying unconventional processes in payment processes.
Utilizing paperless processes in small businesses.
Applying EDP to accounts payable processes.
The benefits of automating payables and receivables.
Outsourcing procurement processes to save money.
Automation to handle repetitive processes.
The need for diversifying skills in accounting.
The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

The impact the Jobs Act will have on large businesses.
The positive effects tax cuts will have on small business.
The risks of offshore accounting on U.S. businesses.
The need to update software each year to avoid accounting problems.
How small businesses are falling behind in accounting practices.
The impact bonus depreciation allows businesses.
Applying to government relief programs.
Describe the role the internet has on accounting.
The trustworthiness of online accounting programs.
The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

Discuss why companies need to incorporate automated processes.
The problems with ethics in accounting practices.
Technology advancements that improve accounting accuracy.
The problem with accuracy in decade-old software.
Explain the best way to help accountants work manually.
Describe the historical prospect of best accounting practices.
The most effective way to become a certified accountant.
Compare accounting systems that improve processes.
The quick flow of data and the value on today’s accountants.
The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

Explain the concept of accounting theory to practice.
The theories behind normative accounting practices.
The effect theories in accounting have on businesses.
Challenges of taking theory to practice.
The major changes in accounting practices over the last 25 years.
The impact the internet has had on accounting ethics.
Accounting practices in the 21 st century.
The challenges of accounting technologies on fast-growing companies.
The dangers the internet poses toward ethical accounting.
Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

Use of efficient accounting software in tax season.
Applicable Professional and Legal Standards.
The difficulties in using offshore accounting.
The most effective way of managing earnings.
The development of cash flow in the United Kingdom.
The development of cash flow in the United States.
The best way to manage personal finances.
The effect financial markets have on personal spending.
Debt management in large corporations.
Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

Methods for identifying instances of money laundering.
The government’s right to search private accounts.
The use of tax records to report possible crimes.
Class action litigation cases in the United States.
Court use of forensic accounting in criminal cases.
Forensic accounting to develop better anti-fraud programs.
A company’s reliance on forensic accounting to prevent theft.
Establishing controls in emerging international markets.
Forensic accountants and their role in court proceedings.
Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

Impact of accounting research on financial practices.
Scientific research studies in modern economies.
Modern accounting concepts and applications.
The change in accounting practices over the last two decades.
Describe the components of Positive Theory.
Marketplace discipline across major industries.
Major accounting theories and techniques in big businesses.
The use of technology to reduce accounting costs.
Technology theory in the use of modern accounting.
Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

Compare accounting software versus manual accounting.
Tax management procedures in the 21 st century.
The risks of updated technology in small companies.
The costs associated with broader health care in the workplace.
The history of accounting in the 20 th century.
The best method of managing debts without difficulties.
Accounting problems caused by online transactions.
Cryptocurrency and its impact on modern accounting practices.
Forecasting jobs in the field of accounting.
The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

Compare and contrast different cryptocurrencies.
The definition of a successful and modern business account.
Non-profit organizations and tax reductions.
Sports accounting in today’s world of social media.
The financial benefits of having a second stream of revenue.
Financial stock management of overall earnings.
The relationship between corporate donations and accounting.
Minimizing risks in big and small-sized businesses.
The impact that tax deductions have on big businesses.
Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

The instances of “cooking books” in the 21 st century.
The best approach to update accounting systems.
Fraud cases currently in the United States.
The importance of forensic accountants in fraud cases.
The reasons account reports have government regulations.
The benefits of incorporating computerized accounting.
The need for companies to make changes to accounting departments.
Evolving accounting practices that reduce the risk of theft.
The effects offshore gambling has had on accounting.
Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

The evolution of accounting practices over the last century.
The biggest ethical concerns about accounting.
Minimizing taxes when you are a small company.
Accounting software that will cut company costs.
The best way to lower taxes through accounting practices.
Describe the way managerial accounting is affected by international markets.
Explain the major factors of management earnings.
The most accurate way to figure out the estimated tax on a company’s earnings.
The quickest way to become a certified accountant.
Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

The ways small businesses can benefit from advanced technologies.
Describe how IT affects financial analysis for reporting.
Explain how companies use AIS to collect and store data.
Explain the 10 elements used to understand AIS.
Rank the best accounting information systems.
The future of AIS in small business financial practices.
Explain how AIS eliminates the use of balance sheets.
AIS technologies save money in large businesses.
The future of AIS in small to mid-size businesses.
Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

Describe how forensic accounting can reduce risk to small businesses.
Describe the challenges value and cost that managers deal with.
The biggest changes to accounting practices in the 21 st century.
The benefits of having separate controlling accounts.
The rapid flow of data and the importance of modern accountants.
Describe how forensic accountants conduct their investigations.
The most likely causes of financial instability in small businesses.
Explain the factors one must consider before investing.
Describe the differences between financial and management accounting.
Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

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300 Best Accounting Research Topics To Consider

Table of Contents

What are the best accounting research topics? Do you want to prepare an informative research paper on a unique accounting topic?

In general, when it comes to writing an accounting research paper, you can explore and find numerous research topics and ideas on accounting. However, out of them all, choosing the best topic is a challenging and exciting task to execute.

If you are not sure how to choose a good topic and write a brilliant accounting research paper, then continue reading this blog post and learn how to get started. Also, from here, find out a list of 200 exclusive accounting research paper topics and ideas.

Accounting Research Paper Topic Selection Tips

Accounting is an interesting subject that deals with the systematic process of recording and managing financial accounts related to a business. The common accounting process includes summarizing, analyzing, and reporting.

For writing an accounting research paper, a good topic is what you need first. But choosing a research paper topic is one of the challenging tasks that will consume a lot of time and effort. In most cases, your professors will specify the topics for you to choose from. But if you are asked to go with the accounting research topic of your choice, then during the topic selection process, make sure to keep the following things in mind.

The accounting research topics you choose should

Match your interest.
Be informative and meet the expectation of your readers.
Not be too broad or too narrow.
Allow you to perform deep research and obtain extensive information.
Have sufficient research scope to prove your expertise in accounting.
Contain reliable sources, evidence, and examples to explain your topic and set credibility.

If the accounting research topic you have selected satisfies all the above-mentioned tips and stands in line with the academic paper writing guidelines shared by your professor, then without any second thought, you can finalize your topic and start writing the accounting research paper.

List of Accounting Research Paper Topics and Ideas

As said earlier, accounting is a broad subject with a variety of research topics. When you are asked to write an accounting research paper, you can choose any topic from categories that are related to managerial accounting, online accounting, tax accounting, bookkeeping, fund accounting, auditing, accounting theory, etc.

Usually, searching and finding a good research topic consumes a lot of time and effort. Hence, in order to make your search process easier and to help you save time, here we have recommended a list of the top accounting research paper topics and ideas in various categories.

Check the entire list of ideas and pick a topic that is comfortable for you to perform research and write a top-quality accounting research paper.

Accounting Thesis Topics

Supply chain relations and managing possible risks
The link between management accounting and environmental reporting
Comparative analysis of home country and host country outsourcing relations.
How can managers equate credits and debts within the company?
Discuss the efficacy of exploratory study modes in fixed asset financing.
How is the cost of quality different in the current manufacturing environment?
The requirements of GAAP compliance in the current standards of accounting
The tools used by accounting management to identify the missing figures
How can companies escape financial fraud?
How do American banks assess long-term loans?
Is the forecasting of bankruptcy based on financial ratios reliable?
How is management duration affected by increasing the frequency of financial reporting?
How does shareholder opinion affect the performance of a company?
What are the risks of analysis and design in accounting systems?
How does regulation of financial accounting direct goodwill impairment treatment?
The benefits of computerized accounting and financial reporting in banks
The effect of misinterpreting information in financial statements
Do published financial statements affect investment decisions made by shareholders?
The need for internal audits in local government organizations.
Best inventory management practices in management companies

Managerial Accounting Research Topics

Comparing strategic management accounting practices between developed and emerging economies.
How does quality human resource management affect auditing firms?
A systematic review of cost accounting in museums
A detailed study of risk management in the agricultural sector
Analyzing how activity-based costing adds value to a project
Is double-entry accounting helpful for managers to operate businesses smoothly?
How can strategic management accounting be applied in the publishing industry?
Use the HSBC perspective to explain how banks manage risks
How do decision support systems increase managerial effectiveness?
Adding new partners to an account. Explain the process and its associated challenges.
A review of the best global budgeting practices in the public sector
How is performance management data used by top management to make strategic decisions?
Managing risks in politically unstable economies
How does the Cost of Goods produced affect pricing in the process of strategic decision-making?
How to budget under uncertainty

Tax Accounting Research Ideas

Critical analysis of the effects of small business budgeting effects on tertiary institution management
Analyzing the peculiarities in USA’s taxation system.
Exploring how income tax affects start-ups and small businesses
Critically analyzing how accounting and taxation knowledge among leaders can benefit a country
Studying the effects of intellectual capital on the growth and development of huge enterprises
Tax legislation for the freelance market. Discuss the steps and policies to ensure fair taxation for freelancers.
The impact of tax administration on revenue generation
The effects of revenue generation on tax auditing and investigation in developing economies.
Analyzing the taxation system concerning the growth and promotion of underdeveloped countries
Discuss the various tax evasion measures adopted by CEOs based on gender diversity
Critically analyzing the effects of effective taxation on the welfare of the country
The influence of information technology on efficient tax management
How audited accounts help insurance companies and income tax authorities in claim settlements.
Are tax incentives responsible for economic growth and industrial development?
Tax avoidance and evasion and its effects on economic development
The common issues of income tax administration incorporate
The best practices to estimate tax on company earnings
Tax reform initiatives that would benefit small businesses?
Public accounting firms and the impact of tax advisory.
How can the Wealth Tax of a firm be assessed using audited accounts?

Impressive Accounting Research Paper Topics

What are some common risks of online accounting?
Major factors in determining the valuation of mergers and acquisitions
Suggest ways to bring circular debt to control a business firm
Analyzing the importance of audits for big corporate houses
Significant factors for understanding ratio analysis
The effects of accounting information on the cost of capital of a firm
The role of modern accounting in the economic development of emerging economies
Elements of global accounting
Ways to monitor liquidity levels using financial accounting tools
How information technology has impacted accounting management systems in developing countries

Research Topics on Accounting Theory

Explain a few accounting practices using various accounting theory concepts.
Accounting theory is an often neglected subject. Present your views for or against this statement.
Choose any popular accounting theory that was influenced by cultural progression and discuss its significance.
Provide a detailed analysis of various accounting theories in the last four decades in terms of their evolution.
Is the objective of accounting determined by the concepts of accounting theory?
The relationship between positive accounting theory and integrated reporting.
How is the normative stakeholder theory justified with the application of ethical principles?
Does culture affect the development of accounting theories?
What is the importance of learning accounting theories?
Discuss some of the most relevant accounting theories that have developed in the last 10 years.
Does accounting borrow concepts from social sciences when developing theories?
What is the influence of the political environment on accounting theories?
How do sociological environments affect accounting theories?
Accounting theories and the relationship with behavior
How do economic environments affect accounting theories?
Neo-liberal ideologies and positive accounting theories solve various problems in society.
Provide a timeline of the development of various accounting theories used in the modern world.
Provide a detailed comparative analysis between positive and normative accounting theories.
Silences in Business Annual Reports and their criticism in popular accounting theories.
How do popular accounting theories affect business decisions in large, small, and medium enterprises?
What are the various contributions of accounting theories to modern economies?
How accounting theories have shaped the ethics of international business.
How can accounting theories be applied to improve the financial health of any organization?
The use of accounting theories in determining the global environmental standards for transnational corporations.
Ex-Ante and Ex-Post accounting techniques and their impact on policymaking.

Fund Accounting Research Topics

Reviewing the different financial analysis models
Analyzing the different fund accounting policies
Differences in theory and practice in multinational fund accounting
In-depth research and discussion on fund accounting in non-profit organizations
Analyzing fund accounting policies of different companies
How is the accrual bases system important in fund accounting?
Practical implications of accounting for pension funds
Analyzing fund accounting in the government sector
Is it possible to predict financial distress and imminent bankruptcy by following the cash flow models?
Ways a Firm choose accounting Methods

Auditing Research Topics

The impact of continuous auditing on organizational functioning
Effect of internal auditing on financial reporting: internal bias or total compliance
The impact of auditing on the ethical behavior of senior management
Studying the differences in auditing between public and private enterprises.
The globalization of auditing standards- an investigative analysis.
The various benefits of auditing partnership firms.
The impact of fraudulent reporting on preparing correct audit reports.
How automated forensic auditing help in fraud detection and prevention?
What are the problems and prospects of auditing in government organizations?
How does social auditing help in improving rural development?
The relationship between proper accounting practices and auditing.
How to determine the credibility of in-house audit reports?
What are the common disparities that arise as a result of audit reports?
What is the efficiency and effectiveness of audit boards and committees?
How do external audits effectively prevent fraud in the banking sector?

Bookkeeping Dissertation Topics

Comparing single and double-entry bookkeeping
Why are good bookkeeping practices important?
Studying the benefits of business accounting concerning modern technology
Discussing the impact of electronic bookkeeping on past accountants
Why do accountants make false entries in the books sometimes?
Evaluate the importance of bookkeeping processes with respect to small and medium-scale companies.
The method of managing financial transactions using bookkeeping practices.
How do companies manage misinformation in their accounting books even after the audit?
How is the performance of an organization influenced by consistent bookkeeping?
Compare payment accounts, cash books, and receipts with a detailed review of their importance in accounting.

Accounting Project Ideas

The best options to attain more revenue for start-up companies.
How to properly address income and expenses.
The need for general account audits in an organization.
Provide a detailed social analysis of management accounting
The best practices of recording and classifying transactions for use in the future.
Do hiring accounting graduates contribute to reducing fraud in companies?
What are the primary functions of the periodic and perpetual inventory systems?
How does the service industry generate revenue?
Should small and micro-enterprises adopt accounting?
A study of the existing systematic relations between the categorical variables.
How to balance ostensive management accounting research and performativity?
Assessment of potential risks when companies enter a new market.
How does the size and scale of an organization affect the financial records?
Bank audit in COBIT using corporate governance auditing method
How is the information displayed in the system?
Evaluating the role and effectiveness of audit committees
Evaluating the success of green accounting policy within finance departments of two major UK universities
Comparing the methods in international accounting
Financial reporting requirements of non-profit accounting
The role of micro-loans in the modern finance

Unique Accounting Research Topics

Why is investing in the right places necessary for businesses?
A study of the determinants of capital structure in an SME framework.
A comparative study of managing the future of accounting in second-generation family businesses.
An analysis of the role of auditors in preventing economic downfall during the global recession.
A detailed study of the important accounting procedures that all businesses need to follow.
The concept of global textual financial statement analysis.
A detailed study of consumer satisfaction in the banking sector of any country of your choice.
What is the precise structure of the ideal accounting information systems framework in multinational companies?
Why should ethical judgment be implemented at all times in accounting?
Compare environmental risk disclosure in the case of two British and two German companies.
A detailed study of the limitation and scope of accounting in the industry of e-commerce.
The different options for growth within privately-issued mortgage-backed securities.
A study of debt contracts, accounting conservatism, and financial institutions.
Quantitative accounting techniques and the application of ethical judgment.
How is a chartered accountant responsible for debt management within a business firm?
Compare the concepts of risk-based auditing and traditional accounting
Fair value measurements and the challenges they pose to external audits.
What is the role of data management and cloud computing in accounting information systems?
Is it possible to maintain accounting ethics in industries related to radioactive material?
The limitations of developing accounting information systems in developing countries.

Great Topics for Accounting Research Papers

How do financial balance sheets help keep accounts in good standing?
What are the biggest dilemmas in the ethics of accounting?
Why should financial reporting have government regulations?
How did best practices for accounting develop over time?
What is the most effective method to update accounting systems?
Is it better to conduct manual accounting or computerized accounting?
Is internet-based accounting software safe for businesses?
As technology evolves should companies make accounting changes?
Should companies keep their methods of accounting a secret?
What are the biggest ethical questions in regard to accounting?
Is offshore accounting safe for small businesses with limited budgets?
Can the right type of software help a business cut costs?
How can large corporations reduce the amount of taxes they pay?
What are the most sophisticated aspects of traditional accounting?
In what ways are financial disclosures in online finance programs putting users at risk?

Advanced Accounting Research Topics

What are the biggest limitations of finding a reliable accounting system for online sales?
How is the retail sector affected by specialist accounting?
How have new taxation policies affected managerial accounting?
What are the best training programs for accounting on the corporate level?
What are the biggest problems of value and cost managers face?
Should small to mid-size companies have separate controlling accounts?
What are the biggest problems with normative theories in accounting?
How safe is mobile accounting technology for personal use?
What were the causes of the 2008 global financial crisis?
What does one have to do to become a certified accountant?
When should an individual hire a personal financial expert?
How do international markets affect managerial accounting?
What are the differences between European and Islamic banking practices?
Without accounting standards, how would financial statements look in the modern-day?
Entrepreneurial Internet business and the best financial practices.

Latest Accounting Research Topics

Should Every Megacorporation’s Financial and Accounting History Be Visible to the Government?
What Do the Global Financial Crises of 2008, 2012, and 2021 Have in Common?
Is it possible for a Business to Outgrow Standard Accounting Methods? What Should a Company Do About This?
Examine how the accounting profession has grown in any developed nation of your choosing.
Sustainability-related problems and the answers that SMEs can offer.
What are the advantages of a cost accounting viewpoint for business owners to increase productivity?
Should Accounting Be Made More Accessible and Simpler at the Governmental Level?
Studying consulting trends and audit assurance services with regard to emerging economies and audit businesses
How New Accounting Regulations Can Stop Tax Avoidance by the World’s Biggest Companies and Why?
What are the constraints and difficulties faced in the gas and oil industry while implementing cost accounting?
How Can the Accounting Sector Adjust to the Movement Towards Digital Personal Accountancy Services That Threaten to Monopolize the Whole Industry?
A thorough analysis of the main reasons why small businesses fail and how bad accounting procedures relate to them.
How Accountants Should Handle Accounting, Gambling, Cryptocurrencies, and Other Forms of Loosely Regulated Income.
How Small Businesses Bury Themselves in Debt, Leases, and Rent Before They Even Start Working?
What benefits may adopt income concepts that are similar to those in tax and financial accounting provide?

Simple Accounting Research Topics

Why is live information so important for accountants?
How can the accounting systems be updated effectively?
What are some of the best accounting software companies in the market today?
The influence of offshore gambling on accounting.
Effective profit planning strategies
What is the need to incorporate the latest accounting software in companies?
The relationship between public sector accounting and financial control systems
Profit maximization and cost minimization using working capital management.
Use the profit model to explain the effects of total quality management on productivity
Public expenditure and the effect of accounting
How internal control leads to accountability in public sector organizations
Provide a detailed evaluation of the Goldman Sachs fraud case
Critical analysis of normative accounting theory and positive accounting theory
Compare and contrast managerial accounting and cost accounting
Briefly analyze the US GAAP (Generally accepted accounting principles)
Importance of accounting software and accounting information systems
Discuss the IRS Publication 538 (01/2022) on Accounting Periods and Methods
Difference between GAAP and Tax Accounting
Describe the principles of accounting
What are the most common strategies large companies employ to curb their tax overhead?
Discuss the risks of outsourcing accounting departments to loosely regulated countries
Pros and cons of accounting automation
How to investigate forensic accounting?
Steps to analyze the implementation of a tax on organizational revenue.
Significant products of the financial industry.
Learning about the tax codes.

Awesome Accounting Research Topics

How can companies ensure transparency of their accounts?
What are the most popular perspectives on earnings management?
The imminent risks of collusion between auditors and accountants
How do CEO qualities affect the stock performance of a company?
How to make sure that you take sound accounting decisions?
The negative impact of the increase in accounting graduates across the globe
Capital budgeting and the restraints that developing economies have
How do trends in financial statement analysis affect reporting?
What is the role of ROI in capital budgeting?
Does forensic accounting make auditing easier?
How can forensic accountants mitigate risks in small businesses?
In the modern age of accounting, how important is the rapid flow of data?
How does IRR affect capital budgeting?
Provide a detailed plan on how businesses can avoid debt.
Name some historical prospects that were responsible for the accounting practices of today.

Interesting Accounting Research Ideas

Explain the impact of information technology on accounting and finance in the digital health sector.
Assess Artificial Intelligence Technology Acceptance in Managerial Accounting.
Discuss the Accounting policy of the organization and its connection with tax planning.
Investigate Environmental Accounting Measurement.
A contemporary review of Islamic finance and accounting literature
Analyze the effect of accounting system users on customer service.
Research and write about the history of accounting in Europe, Asia, and America.
Share some effective strategies to make profit flow without mistakes.
Analyze the correlation between accounting and donations.
Write about stock and financial management of the earnings.
How do large and medium-sized businesses make decisions in relation to the accounting management system?
What the connections are between theories of moral and cognitive development in the context of financial professionals?
Should Accountants Evaluate a Client’s Net Worth by Taking into Account Bitcoin and Other Cryptocurrencies?
Are the notions of accounting theory what determine the accounting objective?
Discuss the effectiveness and openness of the quality assurance and policy departments of the oil companies.

Final Words

From the list of topics and ideas suggested in this blog, choose any topic that is interesting for you and craft a top-scoring accounting research paper. In case, you experience any trouble in identifying a good accounting research topic, then without any hesitation, use our Canada assignment writing service for an affordable price. Based on the requirements you submit to us, the skilled accounting assignment helpers on our platform will offer you help with accounting research paper topic selection, writing, and editing. Moreover, they will assist you in completing all kinds of accounting assignments prior to the deadline and boost your grades. Note that, the academic papers that we dispatch would be accurate and plagiarism-free.

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Spotlight on 130+ Accounting Research Topics: Bridging Theory and Practice

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August 12, 2023

Explore diverse Accounting Research Topics, from AI’s influence to sustainability and blockchain’s impact. Stay updated with the latest trends and insights

Hello, fellow explorers of financial knowledge! Ready to dive into the intriguing world of Accounting Research Topics? Whether you’re a numbers aficionado or just curious about finance, you’re in for a treat.

Uncover the mysteries behind financial statements, explore auditing intricacies, and venture into evolving taxation strategies.

Imagine numbers as gateways to unraveling business secrets and economic insights. We’re not just skimming the surface; we’re diving deep into the heart of accounting research, revealing captivating stories beneath jargon and formulas.

Ever wondered how auditors ensure financial compliance? How technology transforms accounting practices? Or the ethical compass guiding finance?

No stone unturned, all questions answered. But that’s not all. We’ll delve into intersections of accounting with sustainability, blockchain, and the art of valuing businesses.

Join us, whether you’re a student, professional, or someone curious about finance. Together, we’ll explore accounting research topics, shedding light on concepts, trends, and insights that make you part of the financial conversations shaping our world.

Grab your virtual passport, and let’s journey into the fascinating universe of Accounting Research Topics!

Table of Contents

What are Accounting Research Topics?

Accounting research topics refer to specific subjects or areas within the field of accounting that scholars, researchers, and students focus on for in-depth investigation, analysis, and exploration. These topics aim to contribute new knowledge, insights, and understanding to the accounting discipline.

Accounting research topics can cover a wide range of areas, including financial reporting, auditing, taxation, management accounting, ethics, technology, and more.

Researchers in accounting delve into these topics to address questions, challenges, and gaps in knowledge within the accounting profession and its various subfields.

The goal of accounting research is to advance the understanding of accounting principles, practices, regulations, and their impact on businesses, economies, and society as a whole.

Accounting Research Topics

Check out some of the most interesting accounting research topics to work on.

Financial Reporting and Analysis

Comparative Analysis of Financial Statements.
Earnings Management and Manipulation.
Financial Ratios and Performance Evaluation.
Predictive Analytics in Financial Forecasting.
The Impact of Fair Value Accounting on Financial Statements.
Revenue Recognition Practices Across Industries.
Financial Statement Fraud Detection Techniques.
Volatility in Earnings and Stock Prices.
Implications of IFRS Adoption on Financial Reporting.
Market Reaction to Earnings Announcements.

Auditing and Assurance

Auditor Independence and Ethics.
Audit Quality and Auditor Rotation.
Fraud Detection and Forensic Accounting.
Internal Control Evaluation and Audit Risk.
The Role of Artificial Intelligence in Auditing.
Audit Committee Effectiveness and Financial Reporting.
Materiality and Audit Planning.
Auditor Liability and Legal Implications.
Auditor Communication and Financial Statement Users.
Comparative Study of Audit Regulations in Different Countries.

Taxation and Tax Planning

Tax Avoidance vs. Tax Evasion.
Transfer Pricing and International Taxation.
Taxation of Digital Transactions.
Tax Incentives and Economic Development.
Environmental Taxation and Sustainability.
Tax Implications of Mergers and Acquisitions.
Tax Planning Strategies for High-Net-Worth Individuals.
Tax Policy and Income Inequality.
Tax Compliance Behavior of Small Businesses.
The Role of Tax Advisers in Tax Planning.

Corporate Governance and Ethics

Board Composition and Financial Reporting Quality.
Executive Compensation and Corporate Performance.
Corporate Social Responsibility Reporting.
Whistleblowing and Ethical Decision-Making.
The Impact of Corporate Governance on Financial Fraud.
Shareholder Activism and Corporate Governance.
Dual-Class Share Structures and Corporate Governance.
Ethical Leadership and Organizational Culture.
Corporate Governance Reforms and Regulatory Changes.
Diversity and Gender Representation in Corporate Boards.

Management Accounting and Costing

Activity-Based Costing and Resource Allocation.
Budgeting and Variance Analysis.
Just-in-Time Inventory Management.
Target Costing and Pricing Strategies.
Performance Measurement in Nonprofit Organizations.
Cost-Volume-Profit Analysis and Break-Even Point.
Costing Methods in Service Industries.
Lean Accounting and Waste Reduction.
Transfer Pricing in Multinational Corporations.
Balanced Scorecard and Performance Measurement.

International Accounting and Reporting

Convergence of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP).
Cross-Cultural Differences in Financial Reporting.
Accounting for Foreign Exchange Transactions.
Harmonization of Accounting Standards in Global Markets.
Implications of Brexit on Financial Reporting in the EU.
International Transfer Pricing Regulations.
Cultural Influence on Financial Disclosure Practices.
Comparative Analysis of Accounting Regulations in Different Countries.
Challenges of Adopting IFRS in Developing Economies.
Multinational Corporations’ Reporting of Tax Liabilities.

Emerging Technologies and Innovations

Blockchain Technology in Accounting and Auditing.
Cloud-Based Accounting Systems and Data Security.
Robotic Process Automation in Financial Reporting.
Artificial Intelligence in Fraud Detection.
Big Data Analytics for Decision-Making.
Cybersecurity and Data Privacy in Accounting.
Digital Currencies and Cryptocurrency Accounting.
Role of Chatbots in Financial Customer Service.
Automation of Tax Compliance and Reporting.
Machine Learning in Credit Risk Assessment.

Sustainability and Environmental Accounting

Carbon Accounting and Emissions Reporting.
Social and Environmental Performance Reporting.
Green Financing and Sustainability Reporting.
Integrated Reporting and Triple Bottom Line.
The Role of Accounting in Achieving Sustainable Development Goals.
Environmental Disclosures and Investor Decisions.
Sustainability Performance Metrics and Benchmarks.
Valuation of Natural Resources in Financial Statements.
Sustainability Assurance and External Auditing.
Impact of Climate Change on Corporate Financial Reporting.

Behavioral Aspects in Accounting

Behavioral Biases in Financial Decision-Making.
Role of Cognitive Psychology in Auditing.
Ethical Behavior and Moral Dilemmas in Accounting.
Psychological Factors Affecting Investor Behavior.
Nudging Techniques for Promoting Financial Literacy.
Overconfidence and its Effects on Financial Decision-Makers.
Herd Behavior in Financial Markets.
The Influence of Framing on Investment Choices.
Prospect Theory and Risk Perception in Accounting.
Biases in Financial Reporting and Disclosure.

Financial Markets and Investments

Portfolio Management and Risk Diversification.
Capital Market Efficiency and Information Asymmetry.
Behavioral Finance and Investor Sentiment.
Market Microstructure and High-Frequency Trading.
Financial Derivatives and Hedging Strategies.
Impact of Market Regulations on Investor Behavior.
Volatility Spillover Across Global Financial Markets.
Investment Strategies in Bull and Bear Markets.
Cryptocurrency Investment and Volatility.
Algorithmic Trading and Market Liquidity

Advanced Accounting Research Topics

Have a close look at some of the advanced accounting research topics in details.

The Role of Sustainability Accounting in Corporate Decision-Making

Investigate how integrating environmental and social factors into financial reporting influences strategic decisions and performance metrics in businesses.

Auditor Judgment and Decision-Making in Complex Financial Environments

Explore how auditors make judgments and decisions when faced with intricate financial transactions and complex reporting issues.

Financial Reporting Quality and Market Valuation

Analyze the relationship between the quality of financial reporting and the market valuation of firms, considering factors like transparency, accuracy, and consistency.

Tax Avoidance Strategies of Multinational Corporations

Examine the methods multinational corporations employ to minimize their tax liabilities across different jurisdictions and the implications for governments and stakeholders.

Corporate Governance and Earnings Management

Investigate the impact of different corporate governance mechanisms on earnings management practices, including the role of board structures, executive compensation, and ownership concentration.

Behavioral Biases in Investment Decision-Making

Study how cognitive biases and behavioral factors influence investment decisions made by individuals and institutional investors in financial markets.

Digital Transformation and Accounting Information Systems

Analyze the integration of emerging technologies like AI, blockchain, and cloud computing in accounting information systems and their effects on efficiency, accuracy, and security.

Financial Distress Prediction Models for Firms

Develop and validate predictive models that use financial and non-financial indicators to anticipate the likelihood of a company facing financial distress or bankruptcy.

Environmental, Social, and Governance (ESG) Reporting Frameworks

Evaluate the effectiveness and comparability of various ESG reporting frameworks in promoting sustainable business practices and attracting socially responsible investments.

Regulatory Changes in the Post-Global Financial Crisis Era

Investigate the impact of post-financial crisis regulations (e.g., Dodd-Frank Act, Basel III) on financial institutions’ risk management practices, capital requirements, and reporting obligations.

Impact of IFRS Adoption on Financial Reporting Quality

Assess how the transition from local GAAP to International Financial Reporting Standards (IFRS) influences the quality and comparability of financial statements across countries.

Blockchain Technology in Auditing and Assurance

Examine the potential of blockchain to enhance the efficiency, transparency, and reliability of auditing processes, including real-time transaction verification and fraud detection.

Corporate Social Responsibility (CSR) Disclosures and Stakeholder Perception

Analyze the relationship between a firm’s CSR disclosures and stakeholders’ perceptions of the company’s ethical practices, reputation, and long-term value.

Mergers and Acquisitions Accounting Challenges

Investigate the complexities of accounting for business combinations, including issues related to goodwill impairment, fair value measurement, and post-merger integration.

Behavioral Ethics in Accounting Professionals

Study how psychological biases and ethical reasoning impact the ethical decision-making of accounting professionals, examining factors that influence ethical behavior.

These topics delve into advanced areas of accounting research that can contribute valuable insights to the field and your postgraduate studies.

Remember to choose a topic that aligns with your interests, expertise, and the resources available for your research.

What are current research topics in accounting?

Here are some current research topics in accounting

Smart Computers Changing Accounting

Imagine computers that think like humans! People are studying how super-smart computers, known as Artificial Intelligence (AI), are transforming accounting tasks.

They’re finding ways AI can make accounting quicker and more accurate, like spotting errors and helping with money reports.

Numbers for a Better Earth

Did you know accounting can help save the planet? Researchers are figuring out how to use numbers to track how well companies take care of nature, society, and fairness.

They’re making new rules and plans so companies can show off how they’re reducing pollution, treating everyone fairly, and being good citizens.

Super Safe Money Records

Have you heard about the magical ledger called Blockchain? It’s like a special book that everyone can see but can’t change.

People are studying how this cool thing can make accounting super secure. It helps keep track of money, things people own, and makes sure money stories are true.

Numbers that Tell Stories

Nowadays, businesses make tons of information. Researchers are finding ways to make sense of this big data to help accounting be even better.

They’re making new tricks to understand money stories, predict risks, and decide what’s best for companies. But, they’re also thinking about being fair and good while using these tricks.

School for Future Accountants

How can we teach future number wizards the right skills? The accounting world is changing fast, and experts are thinking about what students should learn.

They want to teach not just numbers, but also thinking smart, solving problems, and using data to make great choices.

Remember, these are just a few exciting things happening in accounting research. As accounting grows, there will be even more cool things to explore!

What are good topics for a project in accounting?

Here are some good topics for a project in accounting

Smart Computers and Money

Ever wondered how smart computers are changing how we deal with money? You can dive into the world of AI and see how it’s making accounting faster and less mistake-prone. Think of it like a computer buddy that helps accountants do their job even better!

Numbers for a Greener World

Want to explore how numbers can help our planet? Check out how businesses are using accounting to be more eco-friendly.

You’ll find out how they measure stuff like pollution and fairness, and how this helps them be better citizens of the Earth.

Magic Books for Money

Imagine a magical book that makes sure no one can trick it. That’s what blockchain is like! You can dig into how this cool tech is shaking up the way we keep track of money and stuff people own. It’s like a super-secure money diary for everyone to see.

Spying Secrets in Numbers

Big data, big secrets! Find out how big companies are using special tricks to understand their huge piles of info.

You’ll learn how they use data to tell financial stories, predict problems, and make smart choices. But remember, using these tricks the right way is super important!

School for Future Money Wizards

Want to know how future accountants will learn their tricks? The accounting world is changing faster than a speeding bullet.

You can explore what skills accounting students need to be super successful, like solving problems, thinking smart, and using data like a superhero.

These are just a few exciting project ideas for your accounting assignment. Pick the one that tickles your curiosity the most, and get ready to dive into the world of numbers and secrets!

How to select Best Accounting Research Topics?

Selecting the best accounting research topic is crucial for a successful and meaningful study. Here’s a step-by-step guide to help you choose the ideal topic:

Define Your Interests

Start by identifying areas of accounting that genuinely interest you. Consider whether you’re drawn to financial reporting, auditing, taxation, sustainability, technology, or any other subfield. A topic that aligns with your passion will keep you motivated throughout your research.

Research Current Trends

Stay updated on the latest trends and emerging issues in the accounting field. Browse academic journals, news articles, and industry reports to identify topics that are relevant, timely, and in demand.

Assess Available Resources

Evaluate the resources available for your research. Do you have access to relevant data, literature, or experts in the chosen topic? Adequate resources will ensure you can conduct thorough research and analysis.

Consider Your Audience

Think about your target audience. Are you writing for academics, professionals, policymakers, or the general public? Tailor your topic to address the interests and needs of your intended audience.

Narrow Down Your Focus

Accounting is a vast field, so narrow down your focus. For instance, if you’re interested in financial reporting, you could narrow it down to a specific aspect like revenue recognition or fair value measurement.

Identify Research Gaps

Look for gaps in existing literature. Is there a question that hasn’t been adequately answered or an area that lacks comprehensive research? Addressing research gaps adds value to your study.

Consider Practical Relevance

Consider the practical implications of your chosen topic. How does it relate to real-world accounting practices, challenges, or opportunities? A topic with practical relevance is more likely to have an impact.

Consult with Advisors or Experts

Discuss your ideas with mentors, advisors, or experts in the field. They can offer valuable insights, help you refine your topic, and provide guidance on feasibility.

Evaluate Feasibility

Assess the feasibility of your chosen topic. Do you have the skills, time, and resources to carry out the research effectively? Avoid topics that are too ambitious or beyond your capabilities.

Personal Significance

Consider the personal significance of the topic. Does it resonate with your long-term goals, career aspirations, or values? A topic that holds personal meaning is likely to drive your dedication.

Test Your Hypothesis

If you have a specific research question or hypothesis in mind, test it by conducting preliminary research. This will help you gauge the availability of data and whether your hypothesis is worth investigating.

Flexibility for Adaptation

Choose a topic that allows some flexibility for adaptation. As you delve deeper into research, you might uncover new angles or perspectives that could enhance your study.

Balance Challenge and Interest

Strive for a balance between a topic that challenges you intellectually and one that keeps you engaged due to your interest. An overly complex topic might lead to frustration, while a too-easy topic might not be fulfilling.

Remember that selecting a research topic is a significant decision, and it’s perfectly normal to spend time exploring different possibilities before settling on the best fit.

Take your time, conduct thorough research, and choose a topic that you’re genuinely excited to explore

Exploring the multifaceted realm of accounting research topics presents a treasure trove of insights, equipping individuals, professionals, and entities with the wisdom to make astute financial choices.

From deciphering intricate financial statements to embracing the strides of technological progress, the landscape of accounting research remains a cornerstone of shaping the finance landscape of tomorrow.

As you embark on this journey of exploration, bear in mind that keeping abreast of the freshest trends and revelations is pivotal in this perpetually evolving domain.

If you want to suggest us any other accounting research topics then comment down below.

Frequently Asked Questions

What are some key areas of accounting research.

Accounting research spans various areas, including financial statement analysis, auditing, taxation, sustainability accounting, and more. Each area contributes to enhancing financial transparency and decision-making.

How Does Technology Influence Accounting Research?

Technology has revolutionized accounting research by enabling efficient data collection, analysis, and reporting. Advanced tools like data analytics and AI enhance accuracy and provide deeper insights.

Why Is Ethical Consideration Important in Accounting Research?

Ethical considerations ensure the integrity of research findings and the accounting profession as a whole. Upholding ethical standards is vital to maintain credibility and trust.

What Is the Significance of International Accounting Standards?

International accounting standards, such as IFRS and GAAP, provide a common framework for financial reporting across borders. They enhance comparability and transparency in global financial markets.

How Does Sustainability Accounting Drive Business Decision-making?

Sustainability accounting integrates ESG factors into financial reporting, influencing business decisions by highlighting the environmental and social impacts of choices.

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150+ Accounting Research Topics For Students of All Levels In 2023

Accounting research is a part of accounting education that checks the student’s skills and knowledge necessary to excel in their careers. On the other hand, selecting a best accounting research topics can be challenging for students at all levels.

In addition, accounting research topics need to be relevant, significant, feasible, original, and interesting. Furthermore, students must consult with their accounting professors, narrow down the scope of their topics, and develop clear research questions.

In this blog, we will discuss accounting research topics, the things to remember while choosing a topic, and 150+ accounting topics suitable for school students, undergraduates, postgraduates, and doctorate level students.

As a result, students will gain a better understanding of accounting research and how to conduct high-quality research that contributes to the advancement of the accounting industry.

So let us discuss all the concepts in detail. Stay tuned with us for 150+ accounting research topics for all level students.

What Is Accounting Research?

Table of Contents

Accounting research is the process of studying and analyzing accounting data and information to gain information and knowledge about accounting concepts.
In addition, this includes gathering, analyzing, and interpreting data related to accounting topics, such as financial reporting, auditing, taxation, and management accounting.
To conduct accounting research, researchers use various methods, including quantitative and qualitative analysis, surveys, case studies, and experiments.
The findings from accounting research can inform and influence the development of accounting policies, regulations, and standards, as well as provide insights for businesses, investors, and other stakeholders.
Generating invoices in accounting plays an indispensable role in fostering financial integrity and promoting harmonious business relationships. Here you can get help with https://www.vantazo.com/

Things To Remember While Choosing a Accounting Research Topic

Pick a relevant topic in today’s accounting industry.
Choose a unique and original topic that hasn’t been studied deeply.
Pick a topic that impacts the accounting industry or society.
Choose a topic that can be researched within the available resources and time frame.
Pick a topic that interests you and motivates you to do in-depth research.
Narrow down the scope of your topic to make it more manageable.
Get advice from your advisor to select a suitable topic and get feedback on your research.
Consider the research methodology you will use to collect and analyze data.
Develop a clear and concise research question to guide your research.
Pick a topic that has the potential to contribute to the existing body of knowledge in the accounting field.

Steps On How To Write Accounting Research Paper

Here are some steps on how to write an accounting research paper:

1. Select a Well-Defined Topic

Begin by choosing a specific and relevant accounting research topic that aligns with your interests and the field’s current trends.

2. Conduct Thorough Literature Review

Explore existing literature to understand the context, theories, and previous research related to your chosen topic, providing a foundation for your paper.

3. Craft a Clear Research Question

Formulate a precise research question that your paper will address, ensuring it’s focused and guides your investigation.

4. Collect and Analyze Data

Gather data through appropriate research methods, such as surveys, case studies, or data analysis, and analyze it rigorously to draw meaningful conclusions.

5. Write and Edit Your Paper

Compose your research paper with a structured format, including an introduction, methodology, findings, discussion, and conclusion, and carefully edit it for clarity and accuracy before submission.

Now lets us discuss 150+ research topics for students.

150+ Accounting Research Topics For Students of All Levels In 2023

Here are some 150+ accounting research topics for all levels of students in 2023:

37+ Accounting Research Topics For School Students In 2023

Here is the list of accounting research topics for school-going students:

Financial Accounting Topics

The impact of financial statements on investment decision-making
The role of auditors in financial reporting quality
The usefulness of the statement of cash flows in financial reporting
The impact of accounting information on stock prices
Financial statement analysis of a company’s performance
The effect of IFRS on financial reporting quality
Financial statement fraud detection techniques
The usefulness of ratio analysis in financial statement analysis
The impact of accounting conservatism on financial reporting quality
The role of financial reporting in corporate governance

Managerial Accounting Topics

The role of managerial accounting in strategic decision-making
The impact of cost-volume-profit analysis on managerial decision-making
The effect of budgeting on organizational performance
The role of variance analysis in performance evaluation
The impact of activity-based costing on cost management
The role of cost accounting in inventory management
The effect of performance measurement systems on managerial behavior
The impact of cost behavior on managerial decision-making
The role of cost accounting in pricing decisions
The effect of outsourcing on managerial accounting

Taxation Topics

The impact of tax policy on economic growth
The effect of tax incentives on small businesses
The role of tax planning in minimizing tax liabilities
The impact of tax evasion on government revenue
The effect of tax compliance on business profitability
The role of tax incentives in attracting foreign investment
The impact of tax reform on individual taxpayers
The effect of corporate tax rates on business investment decisions
The role of tax accounting in tax planning
The impact of international tax laws on multinational corporations

Auditing Topics

The impact of auditing on corporate governance
The effect of audit quality on financial reporting quality
The role of internal auditing in risk management
The impact of audit committees on financial reporting quality
The role of forensic accounting in fraud detection and prevention
The Effect of auditor rotation on audit quality
The impact of technology on audit quality and efficiency
The role of auditor independence in financial reporting quality
The effect of auditor liability on audit quality
The impact of audit quality on auditor reputation

39+ Accounting Research Topics For Undergraduates Level In 2023

Here are some accounting research topics for undergraduates students in 2023:

Accounting Information Systems

The impact of AI and machine learning on accounting information systems
The role of cloud computing in accounting information systems
The effect of blockchain technology on accounting information systems
The impact of cyber threats on accounting information systems security
The role of big data analytics in accounting information systems
The effect of mobile technology on accounting information systems
The impact of social media on accounting information systems
The role of ERP systems in accounting information systems
The effect of data privacy regulations on accounting information systems
The impact of accounting information systems on financial reporting quality

Environmental Accounting

The role of environmental accounting in sustainable development
The impact of carbon pricing on business profitability
The effect of environmental regulations on accounting practices
The impact of climate change on corporate reporting practices
The role of carbon accounting in reducing greenhouse gas emissions
The effect of environmental risk on corporate reputation
The impact of eco-labeling on consumer behavior
The role of environmental management accounting in corporate sustainability
The effect of environmental performance on financial performance
The impact of sustainability reporting on stakeholder engagement

Forensic Accounting

The impact of forensic accounting on corporate governance
The effect of fraud risk assessment on fraud detection
The impact of technology on forensic accounting practices
The role of forensic accounting in money laundering investigations
The effect of whistleblower protection on fraud reporting
The impact of professional skepticism on forensic accounting practices
The role of data analysis in forensic accounting investigations
The effect of regulatory compliance on forensic accounting practices
The impact of expert witness testimony on legal proceedings

Corporate Social Responsibility

The impact of corporate social responsibility on business performance
The role of stakeholder engagement in corporate social responsibility
The effect of CSR reporting on corporate reputation
The impact of CSR on employee motivation and retention
The role of CSR in attracting and retaining customers
The effect of CSR on supply chain management
The impact of CSR on investor decision-making
The role of sustainable accounting in CSR reporting
The effect of CSR on community development
The impact of CSR on environmental sustainability

35+ Accounting Research Topics For Postgraduates Level In 2023

Here are some accounting research topics for postgraduates students in 2023:

Sustainability Accounting

The role of sustainability accounting in corporate social responsibility reporting
The impact of sustainability accounting on environmental and social performance
The effect of sustainability reporting on corporate reputation
The role of sustainability accounting in sustainable supply chain management
The impact of sustainability accounting on financial performance
The effect of regulatory requirements on sustainability accounting practices
The role of stakeholder engagement in sustainability accounting practices
The impact of sustainability accounting on risk management.
The effect of regulatory requirements on forensic accounting practices
The role of forensic accountants in bankruptcy and insolvency proceedings

Financial Reporting

The effect of the adoption of IFRS on financial reporting quality
The role of audit quality in financial reporting
The impact of corporate governance on financial reporting quality
The effect of CEO incentives on financial reporting quality
The role of accounting standards in financial reporting quality
The effect of financial statement comparability on analyst forecast accuracy
The role of earnings management in financial reporting quality
The impact of financial reporting quality on debt contracting
The effect of corporate social responsibility on financial reporting quality

International Accounting

The effect of cultural differences on international accounting practices
The role of accounting harmonization in global financial reporting
The impact of foreign currency translation on financial reporting
The effect of international accounting standards on financial reporting quality
The role of multinational corporations in international taxation
The impact of international accounting regulations on financial reporting quality
The impact of tax evasion on government revenue and economic growth
The effect of cross-border mergers and acquisitions on financial reporting
The role of cultural diversity in international audit teams
The impact of cross-country differences in accounting education on accounting practice

Corporate Governance

The effect of board diversity on firm performance
The role of board independence in corporate governance
The impact of CEO characteristics on corporate governance
The effect of shareholder activism on corporate governance
The role of institutional investors in corporate governance
The impact of corporate governance on corporate social responsibility
The effect of corporate governance on firm risk-taking behavior
The role of corporate governance in financial reporting quality
The impact of corporate governance on firm value
The effect of corporate governance on executive compensation

33+ Accounting Research Topics For Doctorate Level Students In 2023

Here are some accounting research topics for doctorate level students in 2023:

Public Sector Accounting

The effect of public sector accounting standards on financial reporting quality
The role of accounting in public sector performance management
The impact of fiscal decentralization on public sector accounting
The effect of public sector accounting on accountability and transparency
The use of accrual accounting in public sector financial reporting
Public-Private Partnerships (PPP) and Public Sector Accounting
Fraud and Corruption in Public Sector Accounting.
The role of accounting in promoting sustainability in the public sector.
Public Sector Accounting and International Development.
The impact of technology on public sector accounting.

Accounting Education and Pedagogy

The effect of blended learning on accounting students’ academic performance
The use of case studies in accounting education
The effect of cognitive style on accounting students’ academic performance
The impact of technology on accounting education
Curriculum development in accounting education
Integrating Ethics into Accounting Education
Active Learning Strategies in Accounting Education
The role of professional certification in accounting education
Gamification in accounting education
Exploring the effectiveness of experiential learning in accounting education

Auditing and Assurance

The effect of auditor tenure on audit quality
The role of audit committees in enhancing audit quality
The impact of audit regulation on audit quality
The effect of auditor-client relationship on audit quality
The use of data analytics in audit procedures
Taxation of E-commerce and the Digital Economy
The role of tax havens in international tax planning
The impact of tax reform on tax compliance and reporting
Taxation of Cryptocurrencies and Blockchain-based Transactions
The impact of tax transparency on corporate tax planning and compliance.

Taxation and Compliance

The impact of tax policy on business decision-making
Transfer pricing and multinational corporations
Tax compliance and evasion behavior
The impact of tax audits on tax compliance
The effect of tax incentives on corporate investment decisions

Conclusion

I hope these 150+ accounting research topics will be beneficial for you. We know accounting research topics are essential for students in a degree in accounting at all levels. Students must remember to select an original and interesting topic. It is also important to consult with professors regarding the topic and develop a clear research question.

We have also provided a list of 150+ accounting research topics suitable for school students, undergraduate, postgraduate, and doctorate level students. This list can be used as a starting point for students struggling to find a suitable topic for their research.

Frequently Asked Questions

Q 1: what are some hot accounting research topics right now.

Some popular accounting research topics in 2023 are looking at things like how businesses report their environmental impacts, how blockchain tech affects financial reports, and how computers do parts of an accountant’s job. People are also curious about taxes on digital money and reports on how companies act responsibly.

Q 2: How do I pick a good accounting research topic for my school project or thesis?

To choose a good accounting research topic, start by thinking about what you like. You could explore things like finding money tricks, how companies follow international money rules, or secrets behind tax problems. Think about how your topic can help people in the accounting world.

Q 3: What problems might I face when doing accounting research?

When doing accounting research, it can be hard to find all the information you need, especially for unusual topics. You also need to be fair and not take sides. Things change quickly in accounting rules, so you will need to keep learning and adjust your research as things change.

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Top 15+ Accounting Research Topics For Students In 2023

Accounting is a highly versatile field with numerous applications in the business world. It is also a constantly evolving field, making it a great area for research.

Accounting research helps us better understand how financial systems work and how we can improve them.

It also enables us to make informed decisions in business and our personal lives.

Accounting is a broad subject with numerous research topics and ideas. Selecting the right one can be a difficult task.

This blog will discuss some of the top-rated accounting research topics. To save you from the struggle, we’ve compiled a list of the top accounting research paper topics. These topics are sure to impress your professor.

Table of Contents

Here are the top 15+ accounting research topics for students in 2023:

1. Financial Reporting

Financial reporting is an essential aspect of accounting.

It involves preparing and presenting financial statements that provide useful information to investors, creditors, and other stakeholders.

Financial reporting research focuses on improving the accuracy and reliability of financial statements.

It also examines the impact of financial reporting on the decision-making process of stakeholders.

2. Accounting Ethics

Accounting ethics is an important topic in accounting research.

It examines the ethical issues that arise in accounting practices, such as conflicts of interest, fraud, and ethical decision-making.

Accounting ethics research aims to guide ethical behavior and improve the ethical standards of the accounting profession.

3. Corporate Governance

Corporate governance refers to the processes and structures that govern the behavior of corporations.

Corporate governance research examines the effectiveness of corporate governance mechanisms in promoting transparency, accountability, and ethical behavior.

It also explores ways to improve corporate governance to prevent fraud and other unethical practices.

4. Financial Analysis

Financial analysis is a crucial aspect of accounting research.

It involves analyzing financial data to assess the financial health of companies.

Financial analysis research explores how to improve financial analysis methods, including data analytics and artificial intelligence.

It also examines the impact of financial analysis on decision-making processes.

5. Sustainability Accounting

Sustainability accounting is a relatively new area of accounting research.

It involves accounting for business operations’ social, environmental, and economic impacts.

Sustainability accounting research explores ways to integrate sustainability into accounting practices to improve decision-making and promote sustainable business practices.

6. Cost Accounting

Cost accounting is an essential accounting aspect involving analyzing and managing costs in business operations.

Cost accounting research explores ways to improve cost accounting techniques to enhance decision-making. It also examines the impact of cost accounting on business performance.

7. International Accounting

International accounting involves the application of accounting principles in a global context.

International accounting research explores ways to improve accounting practices to meet the needs of global stakeholders.

It also examines the impact of globalization on accounting practices and the global economy.

8. Financial Statement Analysis

Financial statement analysis is a process that helps a company understand its finances. It involves reviewing a company’s financial statements, including the balance sheet, income statement, cash flow, and notes to accounts.

Creditors, investors, regulatory authorities, and executive management rely on financial statements to make intelligent business decisions. They need to know whether a company is financially sound and can pay back debts when they are due.

Financial statement analysis uses several techniques to help stakeholders make informed decisions about the future of a business. It also considers risks and uncertainties that can affect the information in a company’s financial statements.

9. Financial Planning

Financial Planning is the process of assessing your current financial situation and taking that information to manage your money in a way that allows you to achieve your goals. This can include everything from retirement to estate planning and tax planning.

The key to a successful financial plan is to monitor your progress, compare forecasts with actual results, and make necessary adjustments. This helps you to spot any issues before they become a problem and find smarter growth opportunities.

The traditional approach to business planning has evolved from a largely manual, periodic activity to a more data-driven and connected, increasingly predictive process. It incorporates advanced technologies like machine learning to predict outcomes based on multiple data points, scenarios, and trends.

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Do Not Miss To Check Top 15 Best Accounting Books For Beginners

10. Auditing

Auditing is examining financial statements to ensure that they are accurate and reliable.

Auditing research explores how to improve the audit process, including technology and data analytics. It also examines the impact of auditing on financial reporting and the decision-making process of stakeholders.

It ensures that they comply with the appropriate accounting standards. It also helps identify areas that may have been mishandled or fraudulent.

During an audit, auditors examine a company’s records, including financial reports and other documents, for accuracy, efficiency, and compliance with generally accepted accounting principles (GAAP). They also look for potential fraud risks or other issues that could affect the organization.

The evidence that auditors use during an audit can come from a number of sources, such as legal documents, presentations, or oral interviews with employees. The nature and relevance of this evidence are important factors in determining the effectiveness of an audit.

11. Accounting Theory

Accounting theory is a set of principles that guides accountants in generating, recording, and classifying information. They are also responsible for interpreting and communicating the financial data to readers appropriately.

Sociological and economic environments influence accounting theories. Moreover, they are also influenced by social and political views.

The research explores accounting theory’s origin, growth, and development and its fundamental theoretical concepts. It also discusses theories of Income Determination and diversities in using Accounting Information.

12. Management Accounting

Management accounting is a type of accounting that uses data to help managers make decisions. Unlike financial accounting, management accountants rely on historical trends and future forecasting to determine a business’s best course of action.

Management accounting involves using accounting information to make informed decisions in business operations. Management accounting research explores ways to improve management accounting techniques to enhance decision-making. It also examines the impact of management accounting on business performance.

Management accountants gather and analyze information to help internal managers formulate policies, budgets, and other financial and non-financial information needed to make informed decisions. They also help plan operations, prepare financial forecasts, and analyze business risks and opportunities.

The key difference between managerial and financial accounting is that management accountants provide information based on the needs of the company’s management rather than merely representing it according to GAAP (Generally Accepted Accounting Principles). Management accounting produces data intended for internal stakeholders within a company, including shareholders, owners, employees, lenders, and government agencies.

13. Taxation

Taxation is a critical aspect of accounting that affects individuals and businesses alike. Taxation research examines how tax policies impact economic growth and development. It also explores ways to improve tax systems to make them more efficient and effective.

Also, Taxation has been an essential part of human civilization since ancient times. A government taxes its citizens and corporations to raise funds for the services they provide or for the public good.

There are different types of taxes, including corporate and personal income taxes, sales and property taxes, and tariffs. There are also different regulations for each type of tax.

Accountants use tax data to calculate taxable income and determine company tax liabilities. They then convey this information to managers, shareholders, creditors, and regulators.

14. Accounting Information Systems

Accounting information systems are software tools that allow businesses to record, classify, interpret, and present accounting data. They can also be used to monitor a business’s operations and make recommendations for improvement.

An AIS can be as simple as paper and pen, or it can be highly sophisticated with advanced technology. The system’s main goal is to meet the organization’s and its people’s needs.

A major concern with accounting systems is security. They need to be built to protect customer, vendor, and other company information. This can be done through policies and procedures that limit access to specific information by users and through physical access approvals, login requirements, and authorizations.

Another important component of an AIS is storage. This is where the ledgers and reports are stored after the system has processed them. This is usually done through hard disks, flash drives, memory cards, or cloud infrastructure.

15. Inventory Management

Inventory management is a critical aspect of any business that deals with physical goods.

It involves monitoring, controlling, and optimizing inventory levels to ensure that products are available when customers need them while minimizing the costs associated with carrying inventory.

Effective inventory management can help businesses improve their cash flow, reduce waste, and increase customer satisfaction.

There are several key components of inventory management, including forecasting, ordering, receiving, storing, tracking, and analyzing inventory levels.

16. Quality Control

Quality control in accounting refers to the measures taken by accounting firms and professionals to ensure that their work meets the required quality standards.

It is a systematic approach to maintaining high standards of accounting and auditing practices, and it helps to ensure that the financial information reported by an organization is complete and free from material misstatements.

Quality control is essential for maintaining the integrity and credibility of accounting information used by businesses, investors, and other stakeholders to make important decisions.

In conclusion, accounting research is an essential aspect of the accounting profession.

It helps us better understand financial systems and improve decision-making processes.

The topics discussed above are just a few of the many areas of accounting research.

As students, you can contribute to the field by researching and advancing our understanding of accounting.

There are many accounting research topics for students to consider. The most important factor when choosing a topic is the interest and skills of the student.

Best Ever Topic for Accounting Research Paper

Topics for Dissertation in Accounting And Finance by Experts

100+ Best Accounting Research Topics For Students In 2024

We’ve compiled a list of the top accounting research topics for students and academics. These are categorized into various distinct groups like financial, management accounting, etc.

These categorized accounting fields offer a wide range of study possibilities,. Whether you are an undergraduate working on your thesis, a graduate student wanting to learn more about a specific subject, or a doctoral researcher wanting to add to the body of accounting literature. They also show how the accounting field is always changing, which will ensure that your study is still useful and important.

Without further ado, let’s dive into the most promising accounting research topics for students. These topics are most interesting for students dedicated to expanding their knowledge in this important profession.

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Table of Contents

What Is Accounting?

Accounting includes keeping track of money that flows in and out of a company or organization and summarizing, analyzing, and reporting that data. With this information, management can make educated decisions, and plan for the future of any applicable regulations.

Accounting is a crucial resource for meeting legal and regulatory obligations, managing finances, and making informed business decisions.

How Long Does It Take To Learn Accounting?

Following are the time periods to learn accounting for beginners, intermediate, and advanced-level students.

Students with No Accounting Experience (Beginners)

Gaining a fundamental knowledge of accounting usually takes between one and three months of dedicated study. Financial statements, debits, credits, and other elements of simple accounting should all be familiarized with as part of this process.

Beginning accountants may reach an intermediate level of competence after 6-12 months of dedicated study and practice. This calls for an advanced level of expertise in accounting, analysis of financial statements, and management of complicated business dealings.

Students with Some Background Information (Intermediate)

If you know the fundamentals of accounting, you might spend 6-12 months learning more complex concepts. This calls for an in-depth understanding of more complex areas including tax law, budgeting, and cost accounting.

Pursuing a professional accounting credential such as the Certified Public Accountant (CPA), the Certified Management Accountant (CMA), or the Associate of Chartered Certified Accountants (ACCA) may take anywhere from one to two years of full-time study and job.

Students with Advanced Levels of Knowledge (Advanced)

It may take several years of experience and further education for an accountant to reach the level of competence at which they are able to manage sophisticated financial reporting, audits, and strategic financial guidance.

The discipline of accounting is always developing as new legislation and technologies are implemented. Accountants, even those with extensive experience, need to keep their skills current via regular training and education.

What Is Goodwill In Accounting?

As an intangible asset, goodwill is what remains after a corporation pays more than the fair market value of its acquired target’s physical and intangible assets minus its liabilities. Included in this are the acquired company’s reputation, brand recognition, and client base.

The potential future profits of the acquiring firm are therefore susceptible to all of these factors. Goodwill is recorded as an asset on the balance sheet, but its value might decline over time, thus it must be reviewed for impairment regularly.

Goodwill is reduced by the amount by which the fair value of an acquired company’s assets and debt falls below its carrying value. Impairment describes this condition.

Top 100+ Best Accounting Research Topics For Students

Here are some research topics for students.

Financial Accounting Research Topics

The Impact of International Financial Reporting Standards (IFRS) on Global Accounting Practices
Earnings Management and Financial Reporting Quality
The Role of Fair Value Accounting in the Financial Crisis
Comparative Analysis of GAAP and IFRS Standards
The Effects of Accounting Conservatism on Financial Reporting
Sustainability Reporting and its Impact on Financial Statements
The Role of Big Data in Financial Accounting
Audit Quality and its Influence on Financial Reporting
Financial Statement Analysis in Predicting Bankruptcy
The Convergence of Accounting Standards Worldwide

Managerial Accounting Research Topics

Cost-Benefit Analysis in Managerial Decision-Making
Activity-Based Costing in Contemporary Business Environments
Budgeting and Its Role in Performance Evaluation
The Use of Balanced Scorecards in Measuring Performance
Strategic Cost Management in a Global Context
Performance Measurement and Compensation in Organizations
Lean Accounting in Manufacturing and Service Industries
Ethical Considerations in Managerial Accounting
The Impact of Artificial Intelligence on Managerial Accounting
Environmental Sustainability and Managerial Accounting Practices

Auditing Accounting Research Topics

The Role of Auditors in Corporate Governance
Auditor Independence and Its Impact on Audit Quality
Forensic Accounting and Fraud Detection
Auditing in the Digital Age: Challenges and Opportunities
The Role of Internal Auditing in Risk Management
Audit Committees and Their Influence on Auditor Independence
Regulatory Changes and Their Effect on the Auditing Profession
Auditor Liability and Legal Implications
The Use of Data Analytics in Auditing
Auditing in the Nonprofit Sector: Special Considerations

Taxation Accounting Research Topics

Tax Evasion and its Economic Consequences
Transfer Pricing and its Role in International Taxation
The Impact of Tax Policies on Corporate Decision-Making
Tax Planning and its Ethical Implications
Tax Compliance in the Digital Economy
Taxation of Cryptocurrencies: Challenges and Solutions
Comparative Analysis of Taxation Systems Across Countries
Tax Incentives and Their Effectiveness in Promoting Economic Growth
Environmental Taxation and Sustainability
Taxation and Income Inequality: A Socioeconomic Analysis

Forensic Accounting and Fraud Examination

Financial Statement Fraud: Detection and Prevention
The Psychology of White-Collar Crime
Money Laundering and Its Detection
Forensic Accounting Techniques in Investigating Ponzi Schemes
Cybercrime and Digital Forensics in Accounting
Ethical Dilemmas in Forensic Accounting
The Role of Whistleblowers in Fraud Detection
Corporate Governance and Fraud Prevention
Forensic Accounting in the Healthcare Industry
Case Studies in High-Profile Accounting Scandals

Good Accounting Ethics and Professionalism

Ethical Decision-Making in Accounting
The Role of Professional Organizations in Accounting Ethics
Corporate Social Responsibility Reporting and Ethics
Whistleblowing and its Impact on Accounting Firms
Ethical Considerations in Taxation and Auditing
The Influence of Culture on Accounting Ethics
The History and Evolution of Accounting Ethics Standards
Conflicts of Interest in Accounting Practices
Teaching Ethics in Accounting Education
Regulatory Reforms and Their Effect on Accounting Ethics

Accounting Research Topics In Education

Pedagogical Approaches in Teaching Accounting
The Use of Technology in Accounting Education
Assessment and Evaluation Methods in Accounting Courses
Incorporating Real-World Cases into Accounting Curricula
Interdisciplinary Approaches in Accounting Education
Student Engagement and Learning Outcomes in Accounting Programs
The Role of Internships and Experiential Learning in Accounting Education
Gender Diversity in Accounting Programs and its Effects
Online Learning and the Future of Accounting Education
Teaching Ethics and Professionalism in Accounting Programs

Governmental and Nonprofit Accounting Research Topics

Financial Reporting in Governmental Organizations
Accounting Challenges in Nonprofit Entities
Performance Measurement in Public Sector Accounting
Accountability and Transparency in Government Accounting
The Role of Governmental and Nonprofit Auditors
Grant Accounting and Compliance
Social Impact Accounting in Nonprofits
Financial Management in Public and Nonprofit Sectors
Financial Reporting for Public-Private Partnerships
Taxation and Fiscal Policies in the Public Sector

Best International Accounting Research Topics

Cross-Border Mergers and Acquisitions: Accounting Challenges
International Taxation and Transfer Pricing
Accounting for Foreign Currency Transactions
Harmonization vs. Diversity in Global Accounting Standards
The Impact of Cultural Differences on International Accounting Practices
Country-Specific Accounting Practices and Their Evolution
International Accounting for Multinational Corporations
The Role of International Financial Institutions in Accounting Regulation
Corporate Social Responsibility Reporting in a Global Context
Comparative Studies of Accounting Systems in Different Countries

Financial Markets and List of Accounting Research Paper Topics and Ideas

The Effect of Financial Reporting on Stock Prices
Market Reactions to Accounting Earnings Announcements
Corporate Governance and Shareholder Value
Accounting Information and Investment Decision-Making
The Role of Accounting in Detecting Financial Market Anomalies
Hedge Accounting and Risk Management in Financial Markets
Financial Derivatives Accounting: Issues and Challenges
Regulatory Changes and Their Impact on Financial Markets
Accounting for Cryptocurrencies in Financial Statements
The Influence of Behavioral Finance on Accounting Practices

So, these are the best accounting research topics for students.

Why Is Accounting Important?

The following are the major reasons behind the importance of accounting in commerce and each field.

Financial Record Keeping: Accounting maintains organized financial records.
Informed Decision-Making: Helps make informed financial decisions.
Compliance and Regulation: Ensures adherence to laws and standards.
Stakeholder Confidence: Builds trust with investors and stakeholders.
Budgeting and Planning: Aids in budget creation and planning.
Expense Control: Monitors and controls company expenses.
Resource Allocation: Allocates resources efficiently.
Performance Evaluation: Assesses department and project performance.
Transparency: Provides financial transparency within the organization.
Legal Protection: Offers legal protection and evidence.

How To Learn Accounting Without College Easily

Wondering “how to learn accounting fast”? These are the step-by-step guides that will help you to learn accounting very quickly and easily.

Start with free online resources and tutorials to learn basic accounting principles.
Practice by managing personal finances or helping friends with simple bookkeeping tasks.
Explore accounting software like QuickBooks or Excel for hands-on experience.
Study accounting textbooks and use online courses for in-depth knowledge.
Seek internships or part-time jobs in accounting to gain real-world experience.
Join accounting forums or communities for networking and support.
Consider professional certifications like the CPA or ACCA for career advancement.
Continuously update your skills through online courses and self-study.

Remote Accounting Jobs For All Levels Students

Here are the best remote accounting jobs for entry-level, intermediate-level, and advanced-level accountants.

Remote Accounting Jobs For Entry-level Students

1. junior accountant.

The junior accountant is an entry-level accounting job. The average salary for a Junior Accountant is $49,706 in 2023.

2. Bookkeeping Assistant

It’s included in the best accounting jobs that are responsible for maintaining books and financial records. The average salary for a Bookkeeper is $46,741 in 2023.

3. Accounting Clerk

The accounting clerks mainly focus on managing receipts and payments. The average salary for an Accounting Clerk is $42,146 in 2023.

Remote Accounting Jobs For Mid-level Students

Staff accountant.

It’s also the best accounting job for mid-level accountants. They perform diverse accounting duties and aid with financial reporting. The average salary for a Staff Accountant is $55,682 in 2023.

Financial Analyst

Financial analysts analyze financial data and provide insights to support decision-making. The average salary for a Financial Analyst is $65,796 in 2023.

Accountant II

Accountant II is responsible for reconciliations, financial reporting, and its analysis. The average salary for an accountant is $55, 858 in 2023.

Remote Accounting Jobs For Senior-level

Senior accountant.

The main work of the senior accountant is to check the accounting operations and financial reporting. It may also manage a team. The average salary for a Senior Accountant is $72,981 in 2023.

Accounting Manager

The main role of the accounting manager is to manage the company’s entire accounting and financial reporting function. The average salary for an Accounting Manager is $80,184 in 2023.

Financial Controller

They are accountable for overseeing the day-to-day accounting functions within a company or department. The average salary for a Financial Controller is $90,941 in 2023.

Final Remarks

In this blog, we have discussed 100+ best accounting research topics for students. If you want to know amazing accounting research topics that will help you to learn the new patterns of accounting. Also, these accounting research topics are good for boosting your accounting skills.

With this blog, we give students a good list of accounting study ideas to choose from. The information above is very useful for you and will help you choose the best topic.

These are the best 100+ areas for study in accounting. These can help you save time and come up with better ideas for your accounting research paper. You could use ideas for accounting projects, bookkeeping research topics, and so on. This blog is helpful and can help you think of better ideas.

What is the common problem in accounting?

The common problems in accounting are material financial statement errors, cybersecurity risks, regulatory noncompliance, etc.

What are the 4 C’s of accounting?

The 4 C’s are described as Chart of Accounts, Calendar, Currency, and Accounting Convention. If the ledger needs special ledger processing options.

Who is known as the father of accounting?

The father of modern accounting is Italian Luca Pacioli, who in 1494 first described the system of double-entry bookkeeping used by Venetian merchants.

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Top 100+ Accounting Research Topics For Students In 2023

“Research is a formalized interest. It is prying and poking with a goal.” — Zora Neale Hurston.

Is finding out the accounting research topics a tricky task for you? How do you get rid of your accounting assignments? This blog has discussed various accounting research topics that will make your work very straightforward.

Before finding out about the research paper, first, you must know some of the essential things to keep in mind. The following vital things to remember are brainstorming unique ideas, the need for the best topic, collecting enough content, etc.

For various students, figuring out a research topic that suits the account can get hard, particularly in commerce subjects. To help you overwhelm this load, here is a list of 100+ accounting research paper ideas you can use to get started or draw motivation.

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Meaning Of Accounting

Table of Contents

In simple words, the meaning of accounting is that it is a system of summarizing and recording financial and business transactions. Also, reporting and verifying the data results are included in the accounting.

It is a very simple principle-based process of recording business-related transactions. Moreover, accounting is also divided into various types. The types of accounting are public accounting, financial accounting, accounting information systems, auditing, managerial accounting, etc.

Accounting- A Technical Subject

Accounting is a technical subject because it involves financial duties and completing accounting duties that need more cutting-edge technical knowledge and skills. As a technical subject, researching accounting topics can be more challenging.

Also, it becomes crucial to take care of every minute detail and complete the research paper should be backed up with validated facts and instances. If you would like to maintain the quality of the accounting research technical topic, you need to perform properly thorough research.

To make the overall accounting research process easy, we have to give students some of the best accounting research topics list. It can make your work right. You can enhance one of the accounting topics to suit your requirements

There are a lot of Phenomenal Ideas Of Research Topics For College Students. You can use these ideas for completing your overall task.

What Are The Accounting Research Topics?

Accounting is one of the best and most interesting subjects. It deals with the systematic way of managing and recording financial accounts pertinent to the business. Generally, the common accounting method contains reporting, analyzing, and summarizing.

A good topic is most required for accomplishing the task of writing an accounting research paper. Whereas selecting the research paper topic is one of the most tricky tasks. But choosing the research topic takes too much time and effort.

Figure out the complete list of accounting research topics below.

Accounting Theory Research Topics

Ultimate financial accounting topics, managerial accounting research topics, tax accounting research topics.

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Research Topics on Accounting Thesis

Fund accounting research topics, auditing research topics.

Bookkeeping Dissertation Topics
Accounting Project Ideas
Unique Accounting Research Topics
Popular Accounting Research Paper Topics

Excellent Topics for Accounting Research Papers

Advanced Accounting Research Topics
Latest Accounting Research Topics
Easy Accounting Research Topics
Amazing Accounting Research Topics

These are the following accounting research topics for accounting theory, and it is such as;

Effect of state-of-the-art technologies on the accounting sector.
Application of accounting software.
Current expansions in accounting software.
The trouble of accounting standards.
The best accounting research topic includes all the historical options for unique accounting interventions.
Moreover, another topic for research is the significance of instant information for current-day accounts.
What is the most productive accounting software for accountants?
Mentoring schedules for corporate accounting.
Cons discovered in accounting.
Effect of culture on accounting thesis?
Mobile accounting.
The vital steps to make an organization’s finance transparent is also the best research topic of accounting.
Various steps to becoming a qualified accountant are among the best research topics.
Accounting practices- critical analysis is best for accounting research.
Global financial crisis 2008- Reasons and effects are best for accounting research.

Here are the ultimate topics for accounting research are given below.

Why is the assessment of the financial balance sheets crucial in making business decisions?
Auditor’s job with the customers and third parties.
Market research and viewpoints of Cryptocurrencies.
Due returns in finance and accounting.
Corporate exposure and management.
The power of interest rates in accounting and finance.
The connection between earning management and discretionary accruals.
The result of digital currency on finance and accounting.
What are the determinants in the improvement of financial and accounting reporting?
Check the best techniques of cash flow notifying globally.
How does time impact the method of cash flow?
The standard challenges of financial accounting in the hotel industry are the best research topic.

Here are the ultimate topics for managerial accounting research are given below.

The distinction between financial accounting and managerial accounting.
What is the role of a manager in account auditing?
Effect of new taxation systems on managerial accounting.
Effect of quality HRM ( Human Resource Management ) on auditing organizations.
Can a double-entry accounting system be good for the administration to operate their business?
Can strategic administration accounting be utilized in the publishing sector?
What advantages of the cost accounting view for entrepreneurs to improve their productivity?
How can a bank control risks? Make use of the HSBC method to manage risks.
Management accounting and performance administration in the healthcare enterprise.

These are the following accounting research topics for tax, and it is such as;

Essential research of the impacts of small business budgeting impacts on tertiary organization management.
Researching the exceptions in the USA’s taxation system.
Analyzing how income tax impacts start-ups and small corporations.
Researching how accounting and taxation knowledge among managers can help a country.
The impact of tax administration on revenue generation
The effects of revenue generation on tax auditing and investigation in developing economies.
Analyzing the impacts of intellectual capital on the growth and development of huge enterprises.
Tax legislation for the freelance market. Discuss the steps and policies to ensure fair taxation for freelancers.
Analyzing the taxation system concerning the expansion and advancement of underdeveloped countries.
Confer the different tax evasion standards adopted by CEOs based on gender variety.

Online Accounting Research Paper Topics

Exploring the significance of audit for large corporate houses.
Important elements for understanding ratio research.
The impacts of accounting info on the cost of capital of a company.
Various methods to monitor liquidity levels using financial accounting tools.
The part of trendy accounting in the economic growth of appearing economies.
Components of global accounting.
Efficient earnings planning methods.
The impact of tax management on income production.
Stock control in cost control and its benefits.
Effect of accounting and public expense.
Applicability of accounting info for public sector institutions.

These are the following accounting research topics for the fund, and it is such as;

In-depth analysis and discussion on fund accounting in non-profit associations.
Checking the various financial research models.
Distinctions in theory and practice in international fund accounting.
Exploring the various fund accounting policies.
Estimate the Non- GAAP indicators.
Which are Cam’s critical audit matters?
Which are the non-financial info disclosures by associations?
The Effect of audit boards and commissions.
Reasonable deal proportions and auditing accounting estimates.
Applicability of accounting software.
Efficient returns are preparation methods.
Stock control in cost administration and its benefits.
The impact of tax management on revenue production.
Applicability of accounting information for public sector association.

Conclusion

In this blog, we give students a proper list of accounting research topics. This above-given information is most helpful for you and helps you to pick the best topic.

These are the best 100+ accounting research topics. You can use them to save time and improve your accounting research topic. You can use bookkeeping dissertation topics, accounting project ideas, etc. This blog is helpful and gives guesses for your better topics.

Get the best Accounting assignment help experts to improve your grades in your assignments.

Which are the Top 7 Types of Accounting?

Answer:- These are the following seven types of accounting, and it is such as; Managerial Accounting. Government Accounting. Financial Accounting. It even includes the analysis of these financial statements. Tax Accounting. Cost Accounting. Cost Accounting. Forensic Accounting.

What is the #1 rule in accounting?

Ans: Debit the receiver and credit the giver.

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80+ Accounting Research Topics: Beginners To Experts

Accounting research is a critical aspect of the accounting field, which helps identify the most efficient and effective methods of managing and analyzing financial data. It plays a vital role in determining the success of business decisions, improving financial management, and guiding policy-making processes. Accounting research also enables businesses to understand how financial information can be used to enhance their competitive edge in the market.

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Why Should You Learn About Accounting Research Topics

Learning about accounting research topics is essential for several reasons:

Career advancement

If you’re pursuing a career in accounting or finance, you’ll need to stay up-to-date with the latest accounting research topics to remain competitive in your field.

Better decision-making

Understanding accounting research can help you make informed decisions about financial management, investments, and other critical business decisions.

Improved financial management

Accounting research can help businesses improve their financial management practices, leading to better financial performance.

Promotion of sustainable business practices

Accounting research can provide insights into how businesses can incorporate sustainable practices into their operations, reducing their environmental impact and promoting corporate social responsibility.

Enhanced understanding of accounting principles

Studying accounting research can deepen your understanding of accounting principles, leading to better performance in your accounting courses or on professional certification exams.

20+ Accounting Research Topics For Beginners

The role of AI and ML in accounting: opportunities and challenges.
The main impact of the COVID-19 pandemic on financial reporting and auditing.
The use of blockchain technology in accounting and auditing.
Sustainable accounting and corporate social responsibility reporting.
The role of forensic accounting in detecting and preventing financial fraud.
The effects of tax policy changes on corporate financial decision-making.
The impact of cultural differences on accounting practices in global organizations.
The big data analytics use in accounting: benefits and risks.
The role of audit committees in promoting audit quality.
The impact of gender diversity on corporate financial performance.
The role of accounting in corporate governance and accountability.
The impact of political instability on financial reporting and auditing.
The use of integrated reporting as a tool for corporate transparency and accountability.
The impact of sustainability accounting on firm valuation and financial performance.
The role of artificial intelligence in detecting financial statement fraud.
The effects of accounting standards changes on financial reporting and analysis.
The role of internal control systems in preventing financial statement fraud.
The impact of intellectual property on corporate financial performance.
The use of data analytics in auditing: opportunities and challenges.
The effects of corporate tax evasion on financial markets and the broader economy.

Advance 30+ Accounting Research Topics

The impact of digitalization on accounting: opportunities and challenges.
The effects of IFRS adoption on financial reporting quality.
The auditors’ role in detecting and preventing earnings management.
The fair value accounting impact on financial reporting quality.
Machine learning use in fraud detection and prevention.
The effects of tax havens on global tax systems and corporate financial decision-making.
The impact of artificial intelligence on auditing: opportunities and challenges.
The use of natural language processing in financial reporting.
The effects of accounting conservatism on financial reporting quality.
The role of the audit committee in enhancing audit quality and corporate governance.
The impact of environmental regulations on financial reporting and disclosure.
The use of big data analytics in credit risk assessment.
The effects of IFRS 9 on financial instruments accounting.
The role of internal auditors in detecting and preventing financial statement fraud.
The impact of financial statement comparability on equity valuation.
The use of blockchain technology in financial reporting and auditing.
The effects of corporate governance on accounting quality and financial performance.
The role of integrated reporting in enhancing corporate accountability.
The intellectual capital impact on financial performance.
The use of data analytics in revenue recognition.
The effects of tax incentives on corporate investment decisions.
The external auditors’ role in detecting and preventing money laundering.
The impact of macroeconomic factors on financial reporting quality.
The use of machine learning in credit risk assessment.
The effects of auditor tenure on audit quality and independence.
The role of sustainability reporting in enhancing corporate social responsibility.
The impact of digital currencies on financial reporting and disclosure.
The use of artificial intelligence in financial forecasting.
The effects of political connections on corporate financial reporting quality.
The role of internal control systems in preventing financial misstatements.
The impact of global accounting standards on financial reporting quality.
The use of data analytics in detecting and preventing financial statement fraud.

The Best 25+ Accounting Research Topics

The evolution of accounting standards and their impact on financial reporting quality.
The impact of accounting information on financial markets.
The role of financial accounting in investor decision-making.
The impact of managerial accounting on organizational decision-making.
The process of reporting financial information using the fair value method of accounting.
The impact of tax policy on corporate financial decision-making.
The effect that the quality of financial reporting has on the governance of companies.
The role of internal control systems in preventing financial fraud.
The impact of earnings management on financial statement users.
The impact of auditor independence on audit quality.
The role of audit committees in enhancing corporate governance.
The influence that intellectual capital has on the performance of a company.
The use of cost accounting in product pricing and decision-making.
The impact of sustainability reporting on corporate social responsibility.
The use of activity-based costing in cost management.
The effect of organizational culture on the accuracy of financial reporting.
The function that forensic accounting plays in the process of uncovering financial wrongdoing.
The impact of earnings quality on financial statement users.
The role of corporate social responsibility reporting in enhancing accountability.
The impact of environmental regulations on financial reporting quality.
The use of lean accounting in reducing waste and improving efficiency.
The role of international accounting standards in global financial reporting.
The use of big data analytics in financial reporting and analysis.
The impact of financial disclosure on corporate reputation.
The role of audit quality in enhancing financial statement reliability.
The impact of macroeconomic factors on financial statement analysis.
The part that accounting information systems play in the process of decision-making inside organizations.
The impact of cultural differences on accounting practices in multinational corporations.

Recommendation for Trying Accounting Research Topics

If you’re looking to try your hand at accounting research topics, here are some recommendations:

Start by exploring current accounting issues: Look for recent accounting topics or trends that have been making headlines, such as digital currencies, sustainability reporting, or revenue recognition. You can then delve deeper into the specific issues related to these topics.
Consider a theoretical approach: Accounting research can also be approached from a theoretical perspective. You can explore theoretical frameworks and models, such as agency theory, stewardship theory, or institutional theory, and apply them to accounting issues.
Look for gaps in the literature: You can also identify gaps in the existing accounting literature and attempt to fill them. For example, you can explore the impact of a particular accounting standard or regulation on a specific industry or company.
Focus on empirical research: Empirical research involves the collection and analysis of data. You can conduct surveys, interviews, or experiments to gather data related to a specific accounting issue and then analyze the results.
Collaborate with others: You can also collaborate with other researchers, including accounting professionals, academics, or students, to generate new ideas and insights.
Consult with your professor or academic advisor: If you are a student, consult with your professor or academic advisor to get guidance and feedback on your research ideas.

Remember that accounting research can be a complex and challenging field, but it can also be rewarding and lead to important insights and innovations in the accounting profession.

Accounting research is a vast field with numerous exciting and critical topics to explore. This blog has presented a comprehensive list of over 80 accounting research topics that can be studied by students, academics, and professionals in the field of accounting. The topics covered in this blog range from emerging technologies such as AI, ML, blockchain, and big data analytics, to the impact of political instability, cultural differences, and sustainability on accounting practices.

The diverse range of topics highlights the importance of accounting research in informing business decisions, public policy, and academic scholarship. Overall, this blog provides an excellent starting point for anyone interested in accounting research and the opportunities it presents for advancing our understanding of accounting practices and their impact on society.

120 Accounting Research Paper Topics

How to choose a topic for accounting research paper:, common accounting research paper topics:.

The impact of financial reporting standards on corporate governance
The role of accounting information systems in enhancing decision-making processes
The effect of tax policies on corporate financial reporting
The relationship between corporate social responsibility and financial performance
The role of auditing in detecting and preventing financial fraud
The impact of international financial reporting standards on multinational corporations
The role of accounting in measuring and managing business risks
The effect of accounting information quality on investment decisions
The relationship between corporate governance and financial performance
The role of accounting in sustainability reporting and environmental management
The impact of fair value accounting on financial statement quality
The effect of accounting conservatism on earnings management
The relationship between corporate governance and earnings management
The role of accounting in detecting and preventing money laundering
The impact of accounting regulations on small and medium-sized enterprises (SMEs)

Financial Accounting Research Paper Topics:

The impact of International Financial Reporting Standards (IFRS) on financial statement quality
The role of financial accounting in corporate governance
The effect of fair value accounting on financial reporting quality
The relationship between financial accounting information and stock market performance
The impact of accounting conservatism on financial statement credibility
The role of financial accounting in detecting and preventing corporate fraud
The effect of corporate social responsibility reporting on financial performance
The role of financial accounting in assessing the financial health of nonprofit organizations
The impact of accounting information systems on financial reporting efficiency
The relationship between financial accounting information and managerial decision-making
The effect of accounting standards on the comparability of financial statements across countries
The role of financial accounting in measuring and reporting intangible assets
The impact of financial accounting regulations on small and medium-sized enterprises (SMEs)
The relationship between financial accounting information and credit risk assessment
The effect of earnings management on financial statement reliability

Accounting Theory Research Paper Topics:

The role of accounting theory in financial decision-making
The impact of international accounting standards on financial reporting quality
The relationship between accounting theory and corporate governance
The role of accounting theory in sustainability reporting
The influence of behavioral biases on accounting decision-making
The implications of fair value accounting on financial statement reliability
The role of accounting theory in detecting and preventing financial fraud
The impact of accounting theory on the valuation of intangible assets
The relationship between accounting theory and earnings management
The role of accounting theory in measuring and reporting corporate social responsibility
The implications of accounting theory on the recognition and measurement of financial instruments
The influence of accounting theory on the disclosure of related party transactions
The role of accounting theory in assessing the effectiveness of internal controls
The impact of accounting theory on the recognition and measurement of revenue
The relationship between accounting theory and the adoption of new technologies in financial reporting

Accounting Management Research Paper Topics:

The impact of technology on accounting management practices
The role of ethics in accounting management decision-making
The effectiveness of internal controls in preventing fraudulent activities
The influence of corporate governance on accounting management practices
The role of financial reporting in enhancing transparency and accountability
The impact of globalization on accounting management strategies
The relationship between accounting management and sustainable development
The role of management accounting in strategic decision-making
The effectiveness of cost accounting techniques in improving profitability
The impact of taxation policies on accounting management practices
The role of budgeting and forecasting in financial management
The influence of cultural factors on accounting management practices
The effectiveness of performance measurement systems in evaluating managerial performance
The role of risk management in accounting management decision-making
The impact of artificial intelligence and automation on accounting management processes

Accounting Ethics Research Paper Topics:

The role of ethics in financial reporting: A comprehensive analysis
Ethical considerations in auditing practices: A critical review
The impact of ethical leadership on ethical decision-making in accounting firms
Ethical challenges in the use of artificial intelligence in accounting
The role of ethics in corporate governance and its impact on financial performance
Ethical issues in tax planning and avoidance strategies
The ethical implications of creative accounting practices
The role of ethics in whistleblower protection and reporting mechanisms
Ethical considerations in the use of big data analytics in auditing
The impact of ethical training programs on accountants’ ethical behavior
Ethical dilemmas in the adoption of International Financial Reporting Standards (IFRS)
The role of ethics in sustainability reporting and corporate social responsibility
Ethical challenges in the digitalization of accounting processes
The influence of cultural factors on ethical decision-making in accounting
Ethical considerations in the use of fair value accounting and its impact on financial statements

Forensic Accounting Research Paper Topics:

The role of forensic accounting in detecting financial fraud
Investigating the effectiveness of forensic accounting techniques in preventing corporate scandals
Analyzing the impact of forensic accounting on financial statement accuracy
The use of forensic accounting in uncovering money laundering schemes
Evaluating the role of forensic accountants in identifying and preventing insider trading
Assessing the effectiveness of forensic accounting in detecting and preventing bribery and corruption
The role of forensic accounting in uncovering fraudulent financial reporting
Investigating the use of forensic accounting in identifying and recovering assets in bankruptcy cases
Analyzing the impact of forensic accounting on the detection and prevention of Ponzi schemes
The use of forensic accounting in investigating and prosecuting white-collar crimes
Evaluating the role of forensic accountants in assessing damages in litigation cases
Assessing the effectiveness of forensic accounting in detecting and preventing tax evasion
The role of forensic accounting in uncovering fraudulent insurance claims
Investigating the use of forensic accounting in assessing the financial health of organizations
Analyzing the impact of forensic accounting on the credibility and reliability of financial statements

Tax Accounting Research Paper Topics:

The impact of tax reform on small businesses
Tax planning strategies for multinational corporations
The role of tax incentives in promoting renewable energy investments
Tax implications of cryptocurrency transactions
The effectiveness of tax audits in detecting tax evasion
Tax implications of e-commerce and online sales
The impact of tax policy on income inequality
Tax considerations for real estate investments
The role of tax havens in international tax planning
Tax implications of cross-border mergers and acquisitions
The impact of tax policy on foreign direct investment
Tax implications of intellectual property rights and royalties
The role of tax accounting in corporate social responsibility
Tax considerations for non-profit organizations
The impact of tax policy on small business growth and entrepreneurship

Contemporary Accounting Research Paper Topics:

The impact of artificial intelligence on financial reporting and auditing
Corporate social responsibility reporting and its influence on investor decision-making
The role of big data analytics in detecting and preventing financial fraud
The effect of blockchain technology on the accounting profession
Sustainability accounting and its implications for corporate performance measurement
The role of accounting information systems in enhancing organizational decision-making
The challenges and opportunities of implementing International Financial Reporting Standards (IFRS) in emerging economies
The impact of tax policy changes on corporate financial reporting and tax planning strategies
The role of forensic accounting in investigating and preventing white-collar crimes
The influence of cultural factors on financial reporting practices in multinational corporations
The role of accounting in measuring and managing intangible assets
The effect of corporate governance mechanisms on financial reporting quality
The impact of digitalization on the future of auditing and assurance services
The role of accounting in measuring and disclosing climate-related risks and opportunities
The effect of financial reporting transparency on firm valuation and investor confidence

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Accounting →

17 Jan 2024
Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Many companies set emissions targets with great fanfare—and never meet them, says research by Shirley Lu and colleagues. But what if investors held businesses accountable for achieving their climate plans?

23 Jun 2023

This Company Lets Employees Take Charge—Even with Life and Death Decisions

Dutch home health care organization Buurtzorg avoids middle management positions and instead empowers its nurses to care for patients as they see fit. Tatiana Sandino and Ethan Bernstein explore how removing organizational layers and allowing employees to make decisions can boost performance.

07 Feb 2023

Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay

What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen.

13 Jan 2023

Are Companies Actually Greener—or Are They All Talk?

More companies than ever use ESG reports to showcase their social consciousness. But are these disclosures meaningful or just marketing? Research by Ethan Rouen delves into the murky world of voluntary reporting and offers advice for investors.

24 Feb 2022

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

After two years of COVID-19, many hospitals still haven't figured out how to manage the overwhelming wave of patients that flood ICUs during each surge. Regina Herzlinger and Richard Boxer offer a novel solution. Open for comment; 0 Comments.

28 Feb 2021
Working Paper Summaries

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise's expected returns, and can be adapted to correct for the use of stale accounting data.

Measuring Employment Impact: Applications and Cases

Employment impact-weighted accounting statements quantify the positive and negative effects of firm practices for employees and the broader labor community. This analysis of companies in different sectors shows how these statements are beneficial both at an aggregate and more specific level.

02 Nov 2020

Accounting for Organizational Employment Impact

Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Closed for comment; 0 Comments.

20 Sep 2020

Updating the Balanced Scorecard for Triple Bottom Line Strategies

Society increasingly expects businesses to help solve problems of environmental degradation, inequality, and poverty. This paper explains how the Balanced Scorecard and Strategy Map should be modified to reflect businesses’ expanded role for society.

24 Aug 2020

Performance Hacking: The Contagious Business Practice that Corrodes Corporate Culture, Undermines Core Values, and Damages Great Companies

Performance hacking (or p-hacking for short) means overzealous advocacy of positive interpretations to the point of detachment from actuals. In business as in research there are strong incentives to p-hack. If p-hacking behaviours are not checked, a crash becomes inevitable.

27 Feb 2020
Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

Why do Harvard Business School scholars spend so much time and money analyzing health care delivery? Open for comment; 0 Comments.

18 Feb 2020

A Preliminary Framework for Product Impact-Weighted Accounts

Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries.

16 Oct 2019

Core Earnings? New Data and Evidence

Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.

28 May 2019

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan. Open for comment; 0 Comments.

22 Jan 2019

Corporate Sustainability: A Strategy?

Between 2012 and 2017, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices. This dynamic distinction helps for understanding whether and how sustainability practices can help companies establish a competitive advantage over time.

03 Jan 2019

Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds

Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.

03 Dec 2018

How Companies Can Increase Market Rewards for Sustainability Efforts

There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim. Is your company undervalued? Open for comment; 0 Comments.

19 Nov 2018

Lazy Prices

The most comprehensive information windows that firms provide to the markets—in the form of their mandated annual and quarterly filings—have changed dramatically over time, becoming significantly longer and more complex. When firms break from their routine phrasing and content, this action contains rich information for future firm stock returns and outcomes.

24 Sep 2018

How Cost Accounting is Improving Healthcare in Rural Haiti

The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause. Open for comment; 0 Comments.

14 Dec 2017

The Real Exchange Rate, Innovation and Productivity

Addressing debates on the effects of real exchange rate (RER) movements on the economy, this study examines manufacturing firm-level effects of medium-term fluctuations, in particular firm-level productivity across a wide range of countries. RER changes have different impacts depending on the export and import orientation of regions and the prevalence of credit constraints. Effects are non-linear and asymmetric, suggesting that the link between RER changes and macroeconomic performance might be much more nuanced than usually thought.

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The List of 70 Accounting Thesis Topics for Students

Accounting describes the process of recording and consolidating financial transactions in business. It involves analyzing, reporting, and summarizing financial transactions to organizations, businesses, tax agencies, and regulators. This is usually presented via a financial statement, a concise summary of all the financial dealings over a stipulated period. It provides clear documented information of a company’s operations, cash flow, and present financial standing. High accounting standards improve the credibility of financial statements. These financial statements can range from cash flow statements, income statements, loss statements, balance sheets, etc. This constant and customary method of financial reporting enables shareholders and other beneficiaries of a business to examine the performance of the said business.

Accounting Thesis For Students

Accounting research topic ideas, topics for accounting thesis, interesting accounting topics for your paper, accounting research questions, accounting dissertation topics, research papers topics on accounting, financial topics to write about.

Accounting is essential for majorly business and management students. They start the basics of the subject in their lower levels, and some progress to further the subject in their higher studies. During this period of education, there will come a time they will require accounting topics for the thesis. They will need to focus on all the elements of the thesis in accounting and compile topics that will suit their interests.

Accounting thesis topics for students are tailored towards a particular aspect of the profession. In this manner, picking an accounting thesis topic and nurturing it will be based on your stage of education, be it an undergraduate, master’s, or PhD level.

Usually, there are areas of improvement and weaknesses in the world of finance. These errors are often the birth of research and analysis to create accounting research paper topics, buying a dissertation , or thesis topics in finance for students.

Trying to focus on many problems at a time can make you not finish your research topic in accounting at the appointed time. As a student, this is one error you want to avoid.

Naturally, you cannot master all the accounting subjects with the same ease. Hence, focus on the ones your strength resides in and discard the ones that posed a certain level of difficulty during the study. This is an important tip and recommendation when picking accounting topics for research. Here are some good examples of accounting research topics ideas.

Accounting origin
The Ethics of Accounting and Its Relevance in The Society
Company structure influence on Accounting
Information Systems For Accounting
Accounting and Taxes
Accounting as Relates to Personal Finance
Profit Management
Financial Markets and Accounting
Accounting Methods Applied Throughout History
The Age of Virtual Accountants

Accounting thesis topics for accounting students can be chosen according to the interests, and strengths each student shows in a certain period of their education. This can involve multiple accounting research paper topics, with the student now being left to choose the one they master more appropriately.

Usually, companies have weaknesses in different areas, it is a case of whether they are notable. When trying to pick accounting research topics as an undergraduate, you should focus on a singular problem and view it from various angles of prescriptive solutions.

Inventories of Merchandise
System Control and Inventory Management
Manual of Different Accounting Principles
International Financial Reporting Standards of Negligible Assets
Procedures for Adopting Financial Reporting Standards
Tax Culture as a Method of Keeping Companies in Check
Accounting Guidelines of a Business
Management Accounting Research
Automation of Accounting Processes and Its Effects on Businesses
Data Technology in Accounting Functions

These accounting topics come in forms that pique the interest of accountants and everyday business people. It should be bold, descriptive, and tally with a trending and important issue in all areas that concern the accounting sector. Getting topics like these are not as easy as you would imagine. It usually takes broad-spectrum research and paying rapt attention to business accounting flaws or potential problems.

Modern Techniques of Debt Management
Latest Technologies in Digital Accounting
Fundamental Forensic Accountancy Skills
Importance of Fast Information Integration for Modern Accounting
Analysis and Design Risk in Accounting Systems
Accounting Management and Financial Markets
Issues in Implementation of Theoretical Accounting Processes in Applied Accounting
Strategies to Make Organizational Finances Transparent
Offshore Accounting Processes
Significance of Financial Markets in Different Economies

When looking for accounting research topics ideas, determining the reason behind the question is the most challenging and vital decision in writing topics for accounting research papers. This difficulty arises because the foundation of your entire accounting topic depends on that one question.

Getting it wrong or mixing up the wrong statements can greatly impair the direction of your accounting topic for a research paper. Some good accounting research questions include:

How to Investigate Forensic Accountancy?
How to Avoid Debt Growth in Businesses?
The Process of Making Accurate and Informed Accounting Decisions?
How Does Culture Influence the Accounting System?
Steps to Follow to Become a Certified and Chartered Accountant?
How to Discover Effective Accounting Systems for Accountants?
When Do You Need to Hire Personal Accountants?
What are the limitations of digital Technology Evolution for the Accounting Niche?
What Factors Facilitated the 2008 Worldwide Financial Crisis?
What are the Processes Involved in Tax Assessment in Organizations?

In choosing an accounting topic for a project, you need to pick a topic that interests you, writing becomes easy and fast when you do. You can seek out simple accounting research topics if that’s what you can handle, or you could go for current accounting topics and interesting topics in finance.

However you choose to make that decision is up to you, but whatever topics you eventually come up with must not be vague or narrowly written. There should be a balance. Finally, you should extensively research and review your dissertation topic before making your topic decision. Having all these in mind, let’s look at some project topics on accounting.

Quality in Quantitative Management Accounting Research
Management Accounting and Supply Chain Strategy
Notable Trends in Business Research and Accounting Finance and Management Control
Effect of Auditing On Financial Reporting
Importance of Fraud Detection in a Digital Environment
The Globalization of Auditing Standards- an investigative analysis
Studying the Effects of Intellectual Capital on the Development of Large Industries
Tax Legislation in Freelance Businesses
Critical Analysis of the Effects of Small Business Budgeting on Tertiary Institutions

Research papers on accounting involve a great deal of interest in the subject matter being researched. The aim is to enlighten and provide analytical detail to the readers. Also, in choosing a research paper topic, you should aim to acquire your readers’ attention.

This can be achieved by having sound knowledge of the research topic and gathering relevant information to explain the research better. Here are some good examples of accounting topic research papers.

A Review on Government Management Accounting: Research in 2022
Business Correspondence Analysis: Its Application in Management Accounting Research
The Conceptual Framework of Strategic Management Accounting
Meaning of Accounting Theories for Business
What Impact Does Accounting Information Systems Have on Business Performance?
Best Accounting Practices for Online Businesses
Problems with the Normative Theory of Accounting
Implementation of the International Public Sector Accounting Standards Board in the University System
The Relationship between Public Sector Expenditure Accounting and Infrastructural Development
Application of Accounting Standards in Critical Business Processes of Financial Conglomerates.

In the world of finance, various improvements are to be made with various issues that need solving. Highlighting the need for change and evolution brings about the intention of addressing these issues.

With the inception of digital currencies, new online databases for recording and carrying out financial transactions, there is a wealth of financial discussions to be had. With this fact also comes greater financial issues that need attention. Some eye-opening financial topics you can write about to address some financial systems include:

Need for Accounting Technology
Issues of Financial Ethics
How to Develop and Improve Financial Systems
Perspectives on Earnings Management
Effective Methods of Tax Reduction for Organizations
Role of Financial Markets in Accounting Management
Methods of Preventing Financial Fraud
What you should know about the Goldman Sachs Securities Fraud Case
Commodities in Financial Markets
Effect of External Factors on Cash Flow

Wrapping up

Accounting thesis topics for students are nearly limitless. Not only with the issues that need solving or understanding, but the different facets of accounting that the world currently operates on that’s why many students are looking for help who will write my thesis , we have good news for such students because we have been doing this for a long time. This gives room for continuous enlightening and improvement due to the various areas accounting comes in contact with. There is the realm of management accounting, auditing, tax accounting, bookkeeping, online accounting, and many more. With the different list of accounting topics and thesis topics suggested, you can pick out any of them and chart your course to become a great accountant in the future.

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100 original accounting research topics.

October 29, 2020

The recommended process for coming up with a research topic in any field is straightforward. 1) You should brainstorm several ideas; 2) You should choose a topic that interests you; 3) You should choose a topic that is original, and 4) You should choose a topic you know you can research and write about given any surrounding constraints. It sounds easy enough but unsurprisingly most students around the world struggle to come up with just the right topic to do their research project on.

Choosing best accounting research topics

This list of 100 accounting research topics is a great starting point. Not only is the list curated by our leading academic experts , but it also represents the latest accounting topics in the field. Have a look at our selection and see if you feel inspired to come up with some ideas of your own, or simply select a handful of accounting research topics to help you narrow down your search for the perfect project.

Simple Accounting Research Topics

How do financial balance sheets help keep accounts in good standing?
Are the current standards of accounting ideal for today’s world?
What is the value of live information to accountants?
Why do companies have such a need for up-to-date accounting software?
What are the biggest dilemmas in the ethics of accounting?

Great Topics for Accounting Research Papers

What are some of the reasons accountants lie in their books?
What are the greatest risks that come with software design?
Why should financial reporting have government regulations?
What is the most effective method to update accounting systems?
What were the reasons that Goldman Sachs was accused of fraud?

Current Accounting Topics for High School

Is it better to conduct manual accounting or computerized accounting?
As technology evolves should companies make accounting changes?
What are the risks one takes in using online accounting?
Is internet-based accounting software safe for businesses?
How has offshore gambling changed how we look at accounting?

Hot Topics in Accounting for High School

Should companies keep their methods of accounting a secret?
What are the latest developments in software companies should look for?
How does modern technology help or harm accounting?
What are the biggest ethical questions in regards to accounting?
How did best practices for accounting develop over time?

Controversial Accounting Topics for Every Level

How can large corporations reduce the amount of taxes they pay?
What are some of the ways companies avoid financial fraud?
Is offshore accounting safe for small businesses with limited budgets?
What are the current accounting best practices for small businesses?
How can small businesses minimize taxes legally through accounting?

Simple Accounting Research Topics for Intro Courses

Can the right type of software help a business cut costs?
Is having an accounting department only needed for big companies?
What advances in accounting software are the most impactful?
What are the historical prospects that created today’s accounting practices?
What are the accounting principles of managing long-term debt?

Advanced Accounting Topics for College Students

Is it important to report finances to gain the confidence of customers?
What are some of the things companies can do to make their accounts transparent?
What are the differences between European and Islamic banking practices?
Why is it necessary to use on-site training to learn accounting software?
What are the best accounting systems available today?

Managerial Accounting Topics for Research Paper

Would financial statements look the same without accounting standards?
What are some of the most popular perspectives of management earnings?
How do international markets affect managerial accounting?
What are the most important concepts of earnings management?
What risks do advanced technologies mean for the field of accounting?

Ph.D. Research Topics in Accounting and Auditing

How do long-term debts affect small businesses?
What are some of the easiest ways for accounts to rise in their companies?
What are the risks of collusion between accounting and an auditor?
What are the best finance practices for entrepreneurial internet businesses?
When is the right time for people to hire personal financial experts?

Ph.D. Research Topics in Accounting

How can accounting software be used to improve a small business’s productivity?
How are small businesses able to compete financially with large businesses?
What is the major problem with applying theory to practical accounting?
What are the best ways of ensuring accounting decisions are sound decisions?
In what ways can businesses avoid growing debt over the years?

Accounting Research Paper Topics Ideas

In what ways is financial accounting changing as new technologies arise?
In what ways does culture affect theories in accounting?
What does one have to do to become a certified accountant?
What were the causes of the 2008 global financial crisis?
How does one figure out the estimated tax on company earnings?

Accounting Thesis Topics for Graduate Students

What are the negatives of a growing number of accounting graduates around the world?
What influences do large corporations have on accounting theories?
What are the best training programs for accounting at the corporate level?
How safe is mobile accounting technology for personal use?
What kind of restraints does developing economies have on capital budgeting?

Great Accounting Presentation Topics

What are the major causes of financial instability among big businesses?
What are the biggest problems with normative theories in accounting?
What are the most significant changes in accounting practices in the last 20 years?
What does the trend of analyzing text in financial statements mean for reporting?
What is the relationship between CEO qualities and a company’s stock performance?

Forensic Accounting Research Topics

Can forensic accounting help reduce risks to small businesses?
What is the main role of a forensic accountant?
How is forensic accounting making the auditing process easier?
What are the essential skills that are necessary to enter forensic accounting?
How do forensic accountants conduct their investigations?

Managerial Accounting Topics for Grad Students

What are the fundamental differences between management accounting and financial accounting?
To what extent should managers play a role in account auditing?
How have new taxation policies affected managerial accounting?
Why is the quality of human resource management so important in auditing firms?
How does double-entry accounting affect the way managers lead organizations?

Simple Accounting Research Topics for a Short Project

In what ways has Covid-19 impacted the health sector in the U.S.?
What is meant by the term “asset-liability management”?
How is the retail sector affected by specialist accounting?
What is the importance of audits for non-profit organizations?
How can small businesses utilize specialized accountants to keep finance on track?

Accounting Topics for Research Paper in College

What factors should you consider if you intend to invest in financial markets?
What tax reform initiatives would help small businesses in the U.S.?
How is the rapid flow of data important for modern accountants?
How much do fraud cases rely on financial ratios?
How can financial ratios be used to foresee the likelihood of bankruptcy?

Great Accounting Topics for Research Papers

How is traditional auditing different from risk-based auditing?
How do fair value measurements present challenges to external audits?
Can high school courses in accounting lead to better financial management for young adults?
Will electronic bookkeeping make accountants irrelevant?
How do small retail businesses in the US maintain their accounts?

Accounting Topics for Research Term Papers

In what ways are financial disclosures in online finance programs putting users at risk?
What are the biggest limitations of finding a reliable accounting system for online sales?
What is the best method for monitoring liquid assets?
What are the major factors that go into a valuation for mergers and acquisitions?
What are the most sophisticated aspects of traditional accounting?

What did you think of our accounting research paper topics? We know it can be time-consuming and difficult to brainstorm your ideas, so we encourage you to choose a topic from the list above or check out our business research topics . If you have an assignment that requires you to write on something specific, then we can create a custom list of 5 or 10 ideas in a matter of hours. You know longer have to fret about coming up with the perfect financial accounting topics. Just contact us anytime and we will put you in touch with an academic expert who can create a list for you or help you with other parts of the assignment writing process.

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444 Awesome Accounting Research Paper Topics

When you are writing a research paper, there are several things that you need to keep in mind. First, you need to brainstorm unique ideas to write your paper about. Second, the topic needs to be one that interests you. Third, it must be feasible to collect enough content to present a good paper.

For most students, finding a topic that fits the bill can get challenging, especially when it comes to subjects like accounting. To help you get over this hurdle, here is a list of 444 accounting research paper topics that you can use to get started or draw inspiration from.

Simple Accounting Research Paper Topic Ideas to Get Started

Choose the best accounting research topic from the list below to get your paper going. These topics are simple and have a lot of scope with respect to the content available.

The importance of financial balance sheets in managing accounts efficiently
Are the standards of accounting that are used today still relevant?
Why is live information so important for accountants?
What is the need to incorporate the latest accounting software in companies?
What are some of the common dilemmas of ethics in accounting?
Why do accountants make false entries in the books sometimes?
What are some risks of using accounting software incorporates?
Should financial reporting be governed by strict regulations?
How can accounting systems be updated effectively?
Provide a detailed evaluation of the Goldman Sachs fraud case
Manual accounting versus computerized accounting. Which one is better?
What are some common risks of online accounting?
Should accounting changes be made in companies with the evolution of technology?
What are the safety concerns of accounting software that is internet-based?
The influence of offshore gambling on accounting.
Should accounting methods of a company be kept confidential?
What are some of the best accounting software companies in the market today?
The benefits of computerized accounting and financial reporting in banks
The effect of misinterpreting information in financial statements
Do published financial statements affect investment decisions made by shareholders?
The need for internal audits in local government organizations.
Best inventory management practices in management companies
Effective profit planning strategies
The influence of information technology on efficient tax management
How does budgetary control affect an industry? Choose any industry of your choice and present a case study.
How does standard costing affect profitability on manufacturing companies?
The effect of structural adjustment programs on the principles of accounting
The benefits of inventory control in cost management
How internal control leads to accountability in public sector organizations
The importance of financial ratio analysis in small business appraisal
Why financial statements are necessary for investment decision making
Are tax incentives responsible for economic growth and industrial development
The impact of tax administration on revenue generation
How the profitability of manufacturing firms is affected by credit management
The effect of financial accounting on performance in business organization
The relationship between public sector accounting and financial control systems
Public expenditure and the effect of accounting
The pros and cons of using computers in recording accounting information, prospects and problems.
How is the manufacturing sector affected by exchange rate fluctuations?
The difficulty with cost benefit analysis associated with computerized accounting systems.
Tax avoidance and evasion and its effects on economic development
Why public sector organizations rely on accounting information
The role of transparency and accountability in financial management of local governments.
Accounting information and the impact on bank portfolio management
How information technology has impacted accounting management systems in developing countries
Use the profit model to explain the effects of total quality management on productivity
Is tax evasion ethical?
Implementation of best practices in government organizations and how they are influenced by accounting
The common issues of income tax administration in corporates
Profit maximization and cost minimization using working capital management.

Interesting Accounting Topics for College Papers

These accounting research paper topic ideas will keep you intrigued throughout the process of writing it. They are extremely interesting as they are extremely relevant as well.

The role of accounting software in minimizing business costs
Is it necessary to have a separate accounting department in smaller organization
What are some advancements of accounting software that have benefited the industry immensely?
Managing long term debt using accounting principles
Name some historical prospects that were responsible for the accounting practices of today.
Can reporting finances publicly improve trust among consumers?
How can companies ensure transparency of their accounts?
Without accounting standards, how would financial statements look in the modern day?
Write in detail about the most important earnings management concepts
What are the most popular perspectives of earnings management?
What is the effect of long-term debts on small businesses?
Name some simple ways in which accountants can advance in corporates
The imminent risks of collusion between auditors and accountants
Entrepreneurial internet business and the best finance practices.
When should an individual hire a personal financial expert?
Can accounting software be used to improve productivity in small companies?
How can small businesses compete financially with large corporations?
Is it always feasible to apply theory in practical accounting?
How to make sure that you take sound accounting decisions?
Provide a detailed plan on how businesses can avoid debt.
List the primary causes of the 2008 global financial crisis
The best practices to estimate tax on company earnings
The negative impact of the increase in accounting graduates across the globe
The best training programs available for accountants in large corporations?
Is mobile accounting technology safe for personal use?
Capital budgeting and the restraints that developing economies have
The primary causes of accounting instability in large corporations
The major changes in accounting practices over the last 20 years
How do trends in financial statement analysis affect reporting?
How do CEO qualities affect the stock performance of a company?
Are separate controlling accounts necessary for small to mid-sized companies?
How does IRR affect capital budgeting?
What is the role of ROI on capital budgeting?
How is capital budgeting influenced by payback effect?
Why should managers make accounting-related decisions to organize and plan projects?
The biggest challenges faced by cost and value managers
The primary role of forensic accountants
How can forensic accountants mitigate risks in small businesses?
What are the skills necessary to become a forensic accountant?
Does forensic accounting make auditing easier?
The effects of the Covid-19 pandemic on accounting in the health sector?
How has the pandemic affected financial reporting?
How does specialist accounting affect the retail sector?
What does the term ‘asset-liability management’ mean?
How do accounts payables and accounts receivables affect cost management?
The best ways in which small businesses can make use of specialized accountants to keep their finances on track
The primary factors to consider before investing in financial markets
Tax reform initiatives that would benefit small businesses?
In the modern age of accounting, how important is rapid flow of data?
To what extent do financial ratios help in frauds?

Managerial Accounting Research Topics

Managerial accounting aims at improving information dissemination to the management for better business operations. Pick the most suitable managerial accounting topics for research paper from the list below:

The primary differences between managerial accounting and financial accounting
The effect of new taxation policies on managerial accounting
Do managers play any role in account auditing?
How does the quality human resource management affect auditing firms?
Is double entry accounting helpful for managers to operate businesses smoothly?
Project accounting and risk management- identifying risks and accounting for them.
The effectiveness of du Pont method in performance appraisals in electrical contracting organizations.
How to add value to a project through activity-based costing?
The allocation of costs to projects that are externally funded in developed economies?
Gaining competitive advantage on project accounting segment
How can strategic management accounting be applied in the publishing industry?
How are strategic management accounting practices different in emerging economies and developed countries?
Can the Balanced Scorecard Approach be used in strategic management as well as performance appraisal?
Why is strategic management becoming more relevant in enterprises today?
How can entrepreneurs achieve more productivity and efficiency using a cost accounting approach?
Review of the application of cost accounting management in museums.
How does the Cost of Goods Produce affect pricing in the process of strategic decision making?
Challenges of implementing cost accounting in the industry of oil and gas.
Review of common challenges corporates face when it comes to qualitatively manage risk
Use the HSBC perspective to explain how banks manage risks
A detailed study of risk management in the agricultural sector
What is the meaning of Country Risk? Provide an investigative analysis
The significance of Country Risk in the literature of risk management
Managing risks in politically unstable economies
Analytical review of various performance management models in manufacturing firms
How non-profit organizations and their performance control systems benefit from accounting practices?
Performance management and management accounting in the healthcare sector
How is performance management data used by top management to make strategic decisions?
How does the decision support system help the banking industry?
The important elements of the decision support system in accounting
The best ways for companies to enhance performance and strategic planning using decision support systems
How do decision support systems increase managerial effectiveness?
The importance of break-even analysis in budgeting
How to budget under uncertainty
Using budgeting effective as a motivational tool for employees
A review of best global budgeting practices in the public sector
The practice of contingency based management accounting in high education institutions
How can management accounting controls be applied in family firms?
Can organizational financial controls make employees feel more secure?
How can organizational sustainability be resolved using management accounting?
The solutions that management accounting in SMEs offers for sustainability
Preparing cash budgets within the limitations and benefits of the company forecast
The difference between activity based costing and traditional absorption
Adding new partners to an account. Describe the process and the associated challenges.
Manufacturing costs and the main components associated with it
The difference between the accounts of sole traders, limited companies and partnerships
Difference between profit and loss account and income statement.
The objectives and characteristics of a budgeting control system.
Why businesses rely on rising finance.
The relationship of production with fixed and variable costs.

Accounting Thesis Topics For Undergraduate

If you are looking for a good topic for accounting research paper for your undergrad paper, these ideas are perfectly suited for you:

The different phases that describe the role of management accountants.
Define and explain balanced scorecard
The effect of adjustments on financial statements
Supply chain relations and managing possible risks
Methods to increase performance using differing control systems.
How is cost of quality different in the current manufacturing environment
The link between management accounting and environmental reporting
Using price coordination to deal with grey market threats.
Comparative analysis of home country and host country outsourcing relations.
How to effectively drive strategic renewal using innovative control systems.
The best example of quantitative and qualitative data analysis to explain the difference between the two.
Are current practices of performance management and measurement fit for the future?
How can managers equate credits and debts within the company?
The practices used by Japanese auto makers to reduce costs.
Calculating sales margin volume and sales margin price variance
The benefits of marginal costing
The tools used by accounting management to identify the missing figures
How does activity-based costing work?
Is it possible to ensure that accounts are the same in theory and practice? Provide detailed arguments.
Preparing balance sheets and profit and loss statements based on incomplete business records.
The requirements of GAAP compliance in the current standards of accounting
How accounting ratios change with different transactions.
The best practices to prevent a company from going bankrupt
The various components for which product and service information is prepared
How to use financial statements to draw conclusions about the current financial situation of an organization?
How can companies escape financial fraud?
The external factors that affect cash flow within an organization
The effect of financial markets on managerial accounting
What are the risks of analysis and design in accounting systems?
The historical perspectives of earnings management.
Is internet-based accountancy truly effective?
Review fixed asset accounting practices globally
The common differences that arise in accounting methods when evaluating fixed assets
Discuss the efficacy of exploratory study modes in fixed asset financing.
How do American banks assess long term loans?
The effects of firm structure on shareholder equity
How do insurance companies’ value and account for liabilities?
How does shareholder opinion affect the performance of a company?
Review the financial structure in the maintenance of supply chains and inventory levels in Hong King
Discuss the various tax evasion measures adopted by CEOs based on gender diversity
How regulation of financial accounting direct goodwill impairment treatment
Acquisition, stock pricing, mergers and goodwill- Provide a systematic review of the established relationships.
How is enterprise risk affected by financial reporting?
How is management duration affected by increasing the frequency of financial reporting?
What are the differences in global financial reporting practices?
What are the effects of global financial practices on financial statements of multinationals?
Analyze how following IFRS lease accounting recommendations affect the financial ratio of companies.
Is the forecasting of bankruptcy based on financial ratios reliable?
Analyze failure and growth patterns of popular organizations based on financial ratio.
The relevance and utility of forecasting failure of a business using cash flow analysis.

Best Financial Accounting Topics

Here are some of the finest examples of financial accounting paper topics that help you gather ample data and content.

Review the best practices of cash flow reporting globally.
Best ways to avoid factors that lead to debt
Why is accounting information vital for managers?
Why is assessment of financial balance sheet essential in making business decisions?
Best practices to ensure accuracy in account statements of companies
How can cost accounting improve the inflow of material in the manufacturing industry?
The challenges of cost accounting in the oil and gas sector
Methodical review of cost accounting in popular heritage centers across the globe.
An elaborate study of risk management practices in the defense sector.
Why is account management important in the healthcare industry?
Provide a detailed analysis on the theoretical models of mental accounting
Discuss the concept of key account management with respect to the banking sector?
The best ways to verify the annual depreciation of any asset.
What are the determinants in the progress of financial and accounting reporting?
How does time affect the process of cash flow?
List the fundamentals of corporate governance.
Explain the evolution of the concept of debt management
How has the internet impacted the lives of accountants?
What is the significance of earning management?
The common challenges of financial accounting in the hotel industry
Why are good bookkeeping practices important?
Evaluate the importance of bookkeeping processes with respect to small and medium scale companies.
A study of the role of the stock exchange in the economic development of Nigeria
Credit management and the repercussions of bad debt in commercial banks.
Independence of auditors and reliability of financial reports in the banking sector
Relevance of accounting practices in budgeting and planning of multinational corporations
How does firm characteristics impact the section of the right accounting software?
How accounting standards can be applied in the crucial business process of financial conglomerates
The importance of data quality management in accounting information systems.
How does the accounting information system affect the financial health of a firm?
The relationship between firm size, accounting information system, profitability and leverage.
How internal control and data quality affects the financial health of an organization.
The problems and prospects of using accounting management software in small businesses.
Investigate the impact of accounting information systems on the profitability of insurance companies in Nigeria
Comparative investigation of accounting information systems and their impact on public and private firms.
The fundamental role of accounting software systems in local businesses.
Organizational absorptive capacity and accounting standards in SMEs
Accounting software and contingent dynamics in its strategic alignment in SMEs.
How do accountants determine performance measurement systems in small scale businesses?
The importance of inventory management in non-governmental organizations.
Relationship between the competitive advantage of banks and an effective accounting system.
An examination of the critical factors leading to the success of accounting information system in non-profit organizations.
The challenges of information system alignment in small businesses.
The use of accounting technology in the informal sector
The impact of investing in accounting information systems on the performance of a business.
How accountants manage liability accounts effectively.
Outsourcing financial management versus having an internal accounting team. List the pros and cons.
The relationship between organizational structure and accounting ethics.
How sensible investments contribute to business growth?
Discuss risk taking in businesses form an accountant’s perspective.

Unique Accounting Topics to Write About

If you are looking for new and fresh accounting topics to write about, here is a list that will not disappoint:

Suggest methods to bring circular debt under control for business firms
Why is investing in the right places necessary for businesses?
Provide the detailed benefits of an accounting information system with respect to any industry of your choice.
Provide a detailed study of how modern technology has benefited business accounting.
A detailed study of the important accounting procedures that all businesses need to follow.
The relationship between stocks, currency, commodities and the financial stock market in any economy of your preference.
How is a chartered accountant responsible for debt management within a business firm?
How can liquidity levels be monitored using financial accounting tools?
A study of the similarities and differences between accounting ethics and organizational culture.
What factors determine the valuation of acquisitions and mergers.
A study of the determinants of capital structure in an SME framework.
A detailed review of asset and liability management in the banking sector.
Present a list of contrasts between activity-based costing and just in time methodology
Does the value of a company’s stock depend on the culture of the organization? Explain.
The challenges faced in accounting ethics in industries related to nuclear energy
Is it possible to maintain accounting ethics in industries related to radioactive material?
The concept of global textual financial statement analysis.
Compare the concepts of risk based auditing and traditional accounting
Audit firms and emerging economies: A study of the audit assurance services and consultancy patterns.
Fair value measurements and the challenges they pose to external audits.
The differences between in-house auditors and external auditors
Is taxation related to human rights policies. Support your views with detailed research.
Are the current taxation policies beneficial to SMEs in developing nations?
The ethics behind exempting non-profit organizations from taxes.
A study of the recent changes in the taxation of health insurance in the USA.
Is electronic bookkeeping getting ahead of accountants?
Discuss the various aspects of the double entry bookkeeping method.
Compare and contrast double and single bookkeeping models.
A systematic study of various factors in an electronic accounting environment that affect financial disclosures.
A detailed study of the limitation and scope of accounting in the industry of e-commerce.
An empirical study of the challenges that internet service provision presents to electronic accounting systems.
What is the role of data management and cloud computing in accounting information systems?
The limitations of developing accounting information systems in developing countries.
What is the precise structure of the ideal accounting information systems framework in multinational companies?
How does the accounting management system affect the process of decision making in large and medium economic enterprises?
Why should ethical judgement be implemented at all times in accounting?
Provide a detailed study of three major accounting frauds in the past decade as a result of lack of ethical judgement in accounting.
Quantitative accounting techniques and the application of ethical judgement.
Company financial statement and intellectual capital: A study of the relationship between the two.
The influence of business education of senior executives on hedging behavior in medium enterprises.
What are the requirements of financial reporting in non-profit accounting?
A comparative study of the different models of financial accounting.
An analysis of the role of auditors in preventing economic downfall during global recession.
The different options for growth within privately-issued mortgage-backed securities.
A detailed study of consumer satisfaction in the banking sector of any country of your choice.
Compare environmental risk disclosure in the case of two British and two German companies.
Explain environmental risk disclosure with respect to any industry of your choice.
A comparative study of managing the future of accounting in second generation family businesses.
How maturity and cognitive moral development theories are connected in case of professionals in the finance sector.
A study of debt contracts, accounting conservatism and financial institutions.

Accounting Theory Topics for Research

If you are wondering what is accounting theory, it refers to a set of methodologies and assumptions that are used for financial reporting. Here are some of the best topics under this section of accounting:

Discuss some of the most relevant accounting theories that have developed in the last 10 years.
Provide a detailed analysis of various accounting theories in the last four decades in terms of their evolution.
Does culture affect the development of accounting theories?
Choose any popular accounting theory that was influenced by cultural progression and discuss its significance.
What is the importance of learning accounting theories?
Accounting theory is an often neglected subject. Present your views for or against this statement.
What are the various rules that determine taxable income and financial income?
What are the advantages of applying income concepts that are similar to tax and financial accounting?
Explain some of the few accounting practices using various accounting theory concepts.
Is the objective of accounting determined by the concepts of accounting theory?
What does deductive method in reasoning mean?
Write a detailed paper on axiomatic accounting approaches.
What is the ethical approach to accounting?
How do sociological environments affect accounting theories?
How do economical environments affect accounting theories?
What is the influence of the political environment on accounting theories?
Does accounting borrow concepts from social sciences when developing theories?
Accounting theories and the relationship with behaviour
Compare and contrast any three accounting theories of your choice.
Neo-liberal ideologies and positive accounting theories to solve various problems of society.
Why have failures in accounting practices not been prevented despite years of accounting research?
Ex-Ante and Ex-Post accounting techniques and their impact on policy making.
Provide a detailed comparative analysis between positive and normative accounting theories.
The relationship between positive accounting theory and integrated reporting.
How do popular accounting theories affect the business decisions in large, small and medium enterprises?
Provide a timeline of the development of various accounting theories used in the modern world.
Management accounting, image and management. List the critical perspectives on accounting.
Silences in Business Annual Reports and their criticism in popular accounting theories.
Is accounting representation the road to financial salvation?
The use of accounting theories in determining the global environmental standards for transnational corporations.
How accounting theories have shaped the ethics of international business.
Provide a detailed analysis of the accounting fraud and WorldCom and how the application of accounting theories could have prevented it.
What are the various contributions of accounting theories to modern economies?
How is the normative stakeholder theory justified with the application of ethical principles?
How can accounting theories be applied to improve the financial health of any organization?

Auditing Topics for Research Papers

Here is a list of the top auditing topics for research papers which are important for students of accounting:

What are the features of sole proprietor audit? State the various advantages.
Detection and prevention of irregularities, errors and frauds committed by staff using audits.
The role of audited accounts in helping administrators and executors prepare death duty accounts.
How audited accounts help insurance companies and income tax authorities in claim settlements.
How can the Wealth Tax of a firm be assessed using audited accounts?
The various benefits of auditing partnership firms.
How to conduct specialized audits using innovative technology?
What are the basics of auditor risk assessment?
How does automated forensic auditing help in fraud detection and prevention?
The role of internal audits in improving the efficiency of local government administration in developing countries
How can corporate accountability be enhanced using an effective internal audit system?
The role of value for money audit as a tool in fraud prevention in the public sector.
Why is internal audit an effective tool for management?
The role of internal audits in helping companies achieve organizational objectives.
What are the problems and prospects of auditing in government organizations?
What is the role of an external auditor in assessment of the financial statement of an organization?
How do external audits effectively prevent frauds in the banking sector?
What are the challenges in the proper functioning of internal audits in public sector companies?
How is the performance of private firms affected by internal audits?
How does social auditing help in improving rural development?
The effects of revenue generation on tax auditing and investigation in developing economies.
What is the impact of fraudulent reporting on preparing correct audit reports?
What is the efficiency and effectiveness of audit boards and committees?
Provide a detailed review of past public audits in a developed nation like the USA.
What are the common disparities that arise as a result of audit reports?
A comparative analysis of audit reports of large scale and small-scale companies.
How to determine the credibility of in-house audit reports?
Do certified public auditors merely follow theories?
How do internal audits help reduce corruption in government bodies?
The relationship between proper accounting practices and auditing.

Tips to Write a Good Accounting Paper

Now that you are equipped with a list of the best topics for your accounting research papers and essays, here are some additional tips for better accounting writing help:

Ensure that you clarify your assignment before picking a topic: There are several subjects in accounting from auditing, accounting theories to forensic accounting. Make sure that you understand the requirement of your research paper before you begin to choose a topic. Now that you have this exhaustive list, this process is further simplified.
Get your research and document sources right: The foundation of a good accounting paper is using the most updated and credible expert resources. Use scholarly journals, databases, online sources, scientific books, government publications, news magazines and newspapers as the primary sources of information.
Make the outline and draft: Write the introduction and then prepare an outline for your paper to stay on track as you gather information and continue writing. This is especially important for lengthy documents like dissertations that have a detailed structure.

You will have to write multiple drafts and follow a careful editing process for your final paper. Also be mindful of the word count, if specified by your teacher.

If you feel overwhelmed with the lengthy process of writing your papers or have a tight schedule that does not allow you to take the time you need, get a professional to help you. Get in touch with our online essay writing services now for high quality, plagiarism free papers at cheap and affordable rates.

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Captivating Accounting Research Topics for Students and Visionaries

Although it may not sound thrilling, accounting is actually a really important job. Any successful business needs to have a great accountant and to become one, a student has to go through a lot like writing research papers and more. Speaking of which, the selection of a captivating research topic becomes a catalyst, propelling scholars and visionaries toward extraordinary achievements. Don’t panic if you are having trouble picking up a suitable research topic about accounting, as we have some amazing lists for you in this interesting blog post. So, without further ado, let’s get to read them all.

Table of Contents

Cost Accounting Research Topics

Check out some cool research topics on cost accounting that dive into all the details of cost evaluation, budgeting, and pricing plans. Here you go with the list of interesting accounting topics a professional paper writing services provider will also cherish:

Why cost accounting is important for any business
Importance of cost-structured blueprints in small businesses
Importance of cost accounting in medium-sized businesses
Importance of cost accounting in large-sized businesses
Cost control in rural enterprises
Employee Benefits and management expenses to cover through cost accounting
Accounting for taxation costs for the Small-Medium Enterprises
Accounting information systems to manage and enhance industrial costs
Influence of company structure on accounting
The ethics of cost accounting and its relevance to the workforce
Management of cost accounting with the nature of the work unit
Calculation of the cost price and the analytical result of the projects
Allocation of indirect charges to project costs
Accounting for the indirect promotional expenses
Types of indirect technical and promotional expenses
Expenses processed in cost accounting
Calculation procedure using the full cost method
Understanding the costs, results and efficiency of the different functions of the company
Cost accounting as a tool to determine a price for sold projects
Cost accounting is a tool to set the limit of any price reduction
Determining the products that are the most profitable
Primary and secondary allocation of indirect costs
Defining the department’s objectives and attributions. Strategic steps before starting to set up the accounting procedure
Direct costing or the variable cost method
Establish a measurement system with the full-cost method
Concepts, methods and organizational function of cost accounting
Determining the bases of evaluation of certain elements of the company’s balance sheet
Implementation of cost accounting within the full-cost method
How accounting helps the administrative and general affairs division
Determining the evolution of the organizational structure
Practical Benefits of Cost Accounting
The rational imputation of fixed charges and losses amounts
Cost accounting: entry expenses
Economic and social requirements of cost-accounting in small and medium enterprises
Cost accounting Budgetary accounting
Cost accounting as a tool for banana cultivation
Cost accounting as a tool for the clothing industry
Project for the use of cost accounting in the oil industry
Project for cost accounting in the health industry

Here we have shared mind blowing research topic on accounting that will definitely help you in long term. Use them wisely and answers all the accounting research questions your professor throws at you.

Explore qualitative research topics from Paper Perk

Financial Accounting Research Topics

Be prepared to go on an exciting adventure that will broaden your outlook and change the way you view financial accounting. Here’s the list of research title for accounting students:

The impact of commercial law on the cost of business bankruptcy
Financial markets and the role of financial accounting
Employee Benefits and Management Management
Accounting in the case of personal finances
Analyzing and managing the effect of external factors on cash flow
Tangible, non-tangible and exchangeable commodities in the financial markets
The role of financial markets in accounting management
How to develop and improve financial systems through effective accounting approaches
Accounting standards and their application in large business conglomerates
Issues and troubles with Normative Accounting Theory
The impact of business genius on the growth of large enterprises
What is the impact of accounting information systems on business performance?
Accounting for Finance and Management Control
The financial accounting of a small business in crisis
The Importance of Accounting in Financial Analysis in Business Decision Making
Analysis of indicators of a city’s financial statements
Financial analysis and accounting for non-government organizations
Study on the financing of private equity and venture capital funds
The existing boundary between management accounting and financial accounting
Basic indicators to generate a financial statement
Financial indicators related to forex ratings
The Effects of Intangible Assets on Financial Analyst Forecasts
Financial analysis with the help of the accounting records
Corporate finance researchers using the return on investment approach
Precautionary cash, transaction cash, strategic cash. The strategies to secure finance for major future operations
Economic assets financed by the debt
Cash-financed acquisitions. Change in the financial structure by the recent acquirer of a company
Financial accounting practices in the Middle East
Digital financial accounting and the role of Artificial Intelligence
Microfinance records and accounts for philanthropy or welfare market
How can financial accounting provide insights to reduce inequalities in the organizations

Explore finance research topics for more financial inspiration

The aforementioned accounting topics for research provides a good and solid ground for students currently studying accounting. They can create marvelous essays on these subjects effortlessly.

Public Accounting Research Topics

Examine a variety of intriguing topics that dig deep into the profession, providing useful information and creating opportunities for progress in public accounting. Here you go:

Comparison of public expenditure. Developmental government expenditure in the light of accounting records
Accounting in rural enterprise
Accounting in Micro, Small, Medium and Large Enterprises
Accounting dematerialization and internal organizational control
Uberization of the accounting profession
Digitization and Accounting Education
Accounting research on the luxury, fashion and cosmetic industry
Research of public accounting dissertation topics
The adequacy of accounting and prudential standardization for Islamic banks
Comparative analysis at the level of a sector. The financial and operational performance of small businesses
The essential criteria for granting bank loans
Financial parameters retained by the financial analyses
Board Oversight and Revenue Quality. Listed Conglomerate Companies in California compared to the quality of other states
The Effect of Tax Collection on Firm Profitability
The role of accounting in national development
The role of accounting in tax filing encouragement
Use of Marginal Cost Technique to assign prices to the product or services
Assessment of the Influence of Monetary Policy. The performance of public accounting firms
Financial performance and capital structure. The major companies in New York and the suburbs
Effectiveness of tax planning and accounting management. The financial organization of SME companies in Texas

Related: 260 Best Business Research Topics

Management Accounting Research Topics

Explore a range of exciting topics that demonstrate how to use financial information to make smart decisions and more. Here is the list:

Accounting information systems to improve financial management
Application of Volume Cost and Benefit Analysis in Management Decisions of Manufacturing Organizations
Accounting and management for family businesses
Organization and code of conduct of the Purchasing function
Customer relationship management and loyalty actions as non-tangible assets
Managerial accounting for commercial negotiations
Element of entrepreneurship and innovation related to managerial accounting
Entrepreneurship and the motivations for creating a business
Techniques in accounting breakthroughs by female entrepreneurs: advantages and constraints
Impact of accounting expertise on SMEs
The role of management related to the maintenance of accounting records
Managerial accounting for agricultural fixed assets
Impact of inflation and economic instability. The operating accounts of companies?
Analysis and exploitation of data by managerial and accounting staff
Digitalization of accounting and management in large-sized companies
Role of managers and accountants dealing with cybercrimes and online frauds
Accountant’s role in the management of Business Units
Importance of thorough and solid accounting strategies in the management of commercial networks

Related: 206 Social Work Research Topics

Accounting Research Topics for Small Businesses

Still couldn’t find a good topic for your accounting research paper? Check out this list:

Best accounting practices for online business
Application of business correspondence analysis in management accounting research
Authentic accounting process and best practices for small and medium enterprises
Critical analysis of the impact of small business budgeting on tertiary institutions
Entrepreneurship and Relationship Marketing in Small and Medium enterprises
The requirements and skills required to be an accountant. His role in interpersonal and organizational communication
Fiscal policy and economic growth in sole proprietorships
The role of accounting in business development
Drawing up annual accounts according to the abbreviated model
What are the accounting obligations when it comes to small businesses?
The cash journal is the primary tool for accounting in small business enterprises
Regularization of balance sheet in small business enterprises
Importance of a shopping diary in a small business or a sole proprietorship
Human resource insights for workers. Data benefiting or having benefited from training paid for by the company
Non-tangible, tangible and financial fixed assets in small business enterprises
Merchant accounting: the general principles to know
Compliance with legislation and accounting rules in SMEs.
Process of annual accounting at the end of a financial year in a sole proprietorship

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New Research Topics for Accounting Related to Auditing

Explore all the different topics that make auditing better, including risk evaluation and finding fraud.

The persons and participants of an internal audit
Audit and business performance
Bank audit approach
Financial audit of the real estate sector
Performance Audit Planning Process
Proposals for audit reports
Communicating the results of the work of the strategic audit plan
Risk assessment grid that we can use after the audit reports
Auditing for the evidence of non-compliance with relevant ethical requirements or fraud
Things audit strategic planning should consider. The understanding of the entity or industry
Discussion of past audit work with performance audit teams. Forming a perfect audit strategy
Identification of previous audit strategic plans. Relating to the subject matter with the help of annual accounting records
Audit strategic plan and level of accounting effort expected to complete the work
Strategic audit planning. The selection of audit topics and sectors on the accounting data
Audit of an offshore alternative investment fund
Assessment of internal control and development of the accounting organization manual
The auditor and accountants in the face of risks and application of the anonymous audit
The general approach to the implementation of the operational audit
Operational audit and improvement of the company’s performance
Audit of the different operating cycles (sales, purchases, stock, fixed assets, cash)
Audit of fixed assets according to United States accounting standards
External audit of a credit institution case of receivables
Financial derivatives: an audit approach for industrial and commercial companies

More information on research paper writing: How To Write A Research Paper Outline?

Tax Accounting Research Topics

Check out some interesting topics that cover the complicated details of tax planning, following the rules, and finding ways to save. Here you go with the list:

Accounting for tax returns and effective tax reduction methods for organizations
Accounts management by the tax legislation in independent companies
Internal control and measurement of the company’s performance
Land registration: the role of the land registrar
The evolution of state and land legislation
Alienation of immovable and movable property
Tax revenue from the e-commerce industry in the USA
International tax law. Impact and the role of accounting to avoid and cut double taxation
The effectiveness of financial accounting for taxation
What is the cost of the tax guarantee?
Recording mortgage credit and its legal nature for tax returns

Related to taxation and finance: 260 Best Business Research Topics

Accounting Research Topics for High School Students

Since high school students are often tasked with accounting research, here’s a list to shortlist a topic or two.

Debt management, now and in the future
How does organizational culture affect accounting procedures?
Ethical issues for accounting in the banking industry
The evolution and application of relationship banking
Private equity investment: the future in the scope of the European region
The costs of investing in mutual funds relative to mutual fund returns
Technology and accounting – Its effects and influence in the ongoing era
How does changing cash flow affect accounting?
Effective accounting strategies in Non-government Organizations
Where is the field of accounting headed today? Will it remain relevant in the future?
Investigating the relationship between accounting and finance: Who benefits whom?
Analysis of International Accounting Standards. Which Is More Effective, and Which Needs More Work?
What is the role of the digital and IT industries in accounting?
Is technological advancement going to put an end to the job of the accountant?
The evaluation of current accounting standards: Are they effective?
The history of accounting in North America
Effective Accounting Strategies for US-based businesses
What is bankruptcy, and how can it affect the accounting process?
Who benefits from the relationship between accounting and banking?
What needs to improve in international accounting standards

Looking for topics other than accounting for your high school paper? Check 297 High School Research Paper Topics

Forensic Accounting Research Topics

There are a lot of possibilities for research in forensic accounting. These are some of the best accounting research topics for undergraduates you can pick.

How accounting can help identify and prosecute the fraud cases
Financial Fraud Prevention Methods applied in the USA and Europe
The Importance of Fraud Detection in a Digital Environment
Effect of audit on financial reporting
Forensic accounting to meet the requirements of the tax authorities
Forensic accounting for third parties in general. Third parties to judge the solvency of the company
Forensic accounting to inform shareholders or donors. Insights about the management of the management bodies
Internal control of accounting services from the angle of accuracy

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Certainly, generating effective accounting research paper topics can be equally challenging. It all begins with selecting a strong topic, a phase where many students or researchers often find themselves perplexed, especially when considering how to write an 8-page paper on accounting. Not today as we hope this blog post helped let you know about some interesting yet unique research topics in accounting to write a masterpiece. Still, if you need someone to take care of your research paper, order now so a professional writer can assist you right away.

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189+ Top-Rated Quantitative Research Topics For Accounting Students [Updated 2024]

Want to know what are the good Quantitative research topics in accounting are finance for students? Let’s dive into a fascinating world that involves numbers, calculations, and the amazing field of accounting. We’re talking about Quantitative Research Topics for Accounting Students. But hold on, what does that mean exactly? Well, clear out at first.

Quantitative research is like a superpower for numbers. It helps us explore and understand things by using mathematical and statistical methods. Now, like if you are applying this superpower to accounting – the art of managing money, keeping track of expenses and making sure everything adds up perfectly.

For accounting students, diving into quantitative research opens doors to exciting topics. Think about it like solving puzzles but with numbers. You could explore topics like ‘The Impact of Tax Policies on Small Businesses’ or ‘Analyzing Investment Strategies in Stock Markets.’

These topics aren’t just about crunching numbers. They help us understand how money moves, how businesses grow, and even how to make smarter financial decisions. So, get ready to explore some cool quantitative research topics in accounting that will not only sharpen your accounting skills but also show you how numbers shape the world of finance!”

You May Also Like: Qualitative Research Topics in Education

Table of Contents

What Is Quantitative Research In Accounting And Business?

Quantitative research in accounting and business involves using numerical data and mathematical models to analyze and solve problems related to finances, economics, and business operations. It’s a methodical approach that relies on collecting and interpreting measurable data to make informed decisions and draw conclusions.

In the realm of accounting, quantitative research delves into various financial aspects such as analyzing balance sheets, income statements, cash flow, and other financial documents. It involves applying statistical and mathematical tools to understand trends, correlations, and patterns within financial data. For instance, it might entail studying how different accounting methods impact a company’s profitability or how changes in tax regulations affect financial outcomes.

How Do I Choose A Quantitative Research Topic?

Here’s a step-by-step guide on how to choose a quantitative research topic:

Step 1:- Identify Your Interests

Begin by exploring topics that genuinely interest you within the field of accounting. Consider areas you are passionate about or curious to learn more about. It could be related to financial analysis, taxation, auditing, or any other aspect of accounting.

Step 2:- Review Existing Literature

Conduct a literature review to understand what research has already been done in your area of interest. This helps in identifying gaps or areas that require further exploration. Look for recent studies, trends, or unanswered questions that pique your interest.

Step 3:- Define The Scope

Narrow down your topic to a specific area within accounting that you want to explore. Define the boundaries of your research to ensure it’s manageable and focused. For example, if you’re interested in taxation, you might narrow it down to a particular type of tax or its impact on a specific group or industry.

Step 4:- Consider feasibility

Assess the feasibility of your chosen topic. Determine if there is access to the necessary data, resources, and tools required to conduct quantitative analysis effectively. Ensure that your research can be realistically accomplished within the available time frame and constraints.

Step 5:- Brainstorm Research Questions

Develop specific research questions that you aim to answer through your quantitative research. These questions should be clear, measurable, and aligned with your chosen topic. Consider how your research could contribute to the existing knowledge in the field.

Step 6:- Consult With Mentors or Peers

Discuss your ideas with professors, mentors, or peers in the accounting field. Their insights and guidance can help refine your topic, provide valuable suggestions, and ensure that your research aligns with academic standards.

Step 7:- Evaluate Significance And Relevance

Assess the significance and relevance of your chosen topic. Consider its potential impact, relevance to current issues or trends in accounting, and its contribution to the field.

List Of 189+ Top-Rated Quantitative Research Topics For Accounting Students

Want to know What Quantitative Research Topics Related To Accountancy? Here is an extensive list of over 189 quantitative research topics for accounting students across various specializations:

Cool Financial Quantitative Research Topics For Accounting Students

The Impact of Financial Reporting Standards on Investment Decision-making
Quantitative Analysis of Cash Flow Statements in Predicting Financial Distress
Fair Value Accounting: Analyzing Its Impact on Financial Reporting Quality
The Role of Accounting Information in Evaluating Market Performance
Corporate Governance and Financial Reporting: A Quantitative Study
Earnings Management Techniques and Their Impact on Financial Statements
Accounting Information and Its Influence on Credit Risk Assessment
Quantitative Analysis of the Relationship between Accounting Practices and Firm Performance
The Effect of Financial Statement Analysis on Investor Decision-making
Comparative Analysis of Financial Ratios across Different Industries
Environmental Accounting: Measuring its Impact on Business Performance
Fraud Detection Models in Financial Statements: A Quantitative Approach
Quantitative Assessment of Accounting Conservatism and its Implications
The Use of Big Data Analytics in Financial Accounting

Managerial Accounting

Activity-Based Costing vs. Traditional Costing: A Quantitative Comparison
Performance Measurement in Service Industry: A Quantitative Analysis
Budgeting Techniques and Their Effectiveness in Cost Control
Quantitative Analysis of Cost Behavior in Different Production Environments
The Role of Managerial Accounting in Decision-making Processes
Strategic Cost Management: Quantifying Its Impact on Organizational Performance
Managerial Accounting Practices in Start-ups: A Quantitative Study
Quantitative Evaluation of Target Costing in Product Development
Activity-Based Budgeting: Its Application and Benefits in Businesses
Performance Evaluation Models and Their Impact on Employee Motivation

Good Auditing Quantitative Research Topics For Accounting Students

Auditor Independence and Audit Quality: Quantitative Assessment
The Effectiveness of Internal Controls in Preventing Financial Misstatements
Quantitative Analysis of Audit Risk Assessment Models
The Use of Data Analytics in Enhancing Audit Procedures
Auditing and its Role in Corporate Governance: A Quantitative Study
Comparative Analysis of External vs. Internal Audits
Quantitative Evaluation of Audit Committee Characteristics and Their Impact
Fraud Detection Techniques in Financial Audits: A Quantitative Approach
The Impact of Technology on Audit Efficiency: A Quantitative Study
Auditor Rotation and Its Effects on Audit Quality

Best Quantitative Research Topics For Accounting Students In Taxation

Tax Policy Changes and Their Impact on Business Investment: A Quantitative Analysis
Quantitative Assessment of Tax Compliance Behavior in Different Demographics
Tax Havens and Their Impact on Global Tax Revenue: A Quantitative Study
The Use of Technology in Tax Administration: Effectiveness and Challenges
Tax Evasion and Its Economic Implications: A Quantitative Perspective
Quantifying Corporate Tax Avoidance Strategies and Their Consequences
Comparative Analysis of Different Tax Systems and Their Impact on Businesses
Tax Incentives and Their Influence on Economic Development: A Quantitative Approach
Quantitative Evaluation of Tax Morale and Voluntary Tax Compliance

Forensic Accounting

Investigative Techniques in Forensic Accounting: A Quantitative Study
Fraudulent Financial Reporting: Quantitative Analysis of Red Flags
Quantitative Analysis of Financial Misrepresentation in Corporate Scandals
The Use of Data Analytics in Forensic Accounting Investigations
Quantitative Evaluation of Anti-fraud Controls in Organizations
Digital Forensics in Investigating Financial Crimes: A Quantitative Approach
Detecting Occupational Fraud: A Quantitative Analysis of Cases

Sustainability Accounting

Environmental Accounting Practices and Their Impact on Financial Reporting
Carbon Accounting: Quantifying Environmental Impact
Corporate Social Responsibility (CSR) Reporting and its Influence on Stakeholders
Quantitative Analysis of Sustainability Reporting in Companies
The Impact of Sustainable Accounting Practices on Long-term Company Value
Measuring Social and Environmental Impact through Social Accounting Metrics
Quantitative Evaluation of Green Accounting Practices and Their Benefits
The Role of Sustainability Reporting in Enhancing Corporate Reputation

Financial Markets and Investment

Portfolio Management Strategies: A Quantitative Analysis
Quantitative Methods in Asset Allocation and Risk Management
Financial Market Volatility: Predictive Models and Analysis
Quantitative Evaluation of Option Pricing Models
Behavioral Finance: Quantifying Investor Behavior in Financial Markets
Financial Derivatives: Quantitative Analysis of Hedging Strategies
Quantitative Assessment of Market Efficiency
The Role of High-Frequency Trading in Financial Markets: A Quantitative Study
Investment Decision-making Models and Their Effectiveness
Quantitative Analysis of Mutual Fund Performance

Corporate Finance Quantitative Research Topics For Accounting Students

Capital Structure Dynamics and Firm Performance: A Quantitative Approach
Quantitative Analysis of Dividend Policy and Firm Valuation
Corporate Governance and Firm Financial Performance: A Quantitative Study
The Impact of Mergers and Acquisitions on Shareholder Value: A Quantitative Analysis
Working Capital Management and Firm Profitability: A Quantitative Perspective
Quantitative Evaluation of Corporate Risk Management Practices
Corporate Financial Distress Prediction Models: A Comparative Study
Quantitative Analysis of Initial Public Offerings (IPOs) and Stock Performance
Evaluating Corporate Cash Holdings: A Quantitative Approach

Behavioral Quantitative Research Topics For Accounting Students

Behavioral Aspects in Financial Decision-making: A Quantitative Study
Quantitative Assessment of Heuristics and Biases in Accounting Decision-making
The Role of Emotional Intelligence in Accounting Professionals’ Performance
Gender Differences in Financial Decision-making: A Quantitative Analysis
Quantifying Ethical Decision-making in Accounting Practices
Personality Traits and Their Influence on Accounting Professionals: A Quantitative Study
Analyzing Cognitive Biases in Investment Decision-making: A Quantitative Approach

Accounting Information Systems

Cybersecurity Measures in Accounting Information Systems: A Quantitative Analysis
Adoption of Cloud Computing in Accounting Information Systems: A Quantitative Study
The Use of Blockchain Technology in Enhancing Accounting Systems: A Quantitative Approach
Quantitative Assessment of ERP System Implementation in Accounting
Data Privacy Measures in Accounting Information Systems: A Quantitative Study
Impact of Artificial Intelligence on Accounting Information Systems: A Quantitative Analysis

Corporate Governance Quantitative Research Topics For Accounting Students

Board Diversity and its Impact on Corporate Financial Performance: A Quantitative Study
Corporate Governance Mechanisms and Firm Value: A Quantitative Analysis
Quantitative Evaluation of CEO Compensation and Firm Performance
The Relationship between Board Characteristics and Financial Reporting Quality
Shareholder Activism and its Effect on Corporate Governance: A Quantitative Approach
Corporate Governance Reforms and Firm Performance: A Quantitative Study

Financial Regulation

Quantitative Analysis of Regulatory Impact on Banking Sector Stability
Basel Accords and Their Effectiveness in Regulating Banking Risks
Dodd-Frank Act: A Quantitative Assessment of its Impact on Financial Institutions
Financial Regulatory Reforms and their Implications on Market Stability
Quantitative Evaluation of the Impact of Regulatory Changes on Financial Markets

Accounting Ethics

Ethical Decision-making in Accounting: A Quantitative Analysis
Measuring Ethical Climate in Accounting Firms: A Quantitative Approach
Quantifying the Impact of Ethical Leadership on Accounting Practices
Professional Ethics in Financial Reporting: A Quantitative Study

Financial Risk Management

Quantitative Analysis of Credit Risk Models in Banking
Value at Risk (VaR) Models: A Comparative Analysis
Quantitative Evaluation of Market Risk Measures in Investment Portfolios
Operational Risk Management: A Quantitative Perspective
Risk Management Practices in Multinational Corporations: A Quantitative Study

Accounting for Small Businesses

Financial Analysis Techniques for Small Business Decision-making
Quantitative Assessment of Cash Flow Management in Small Businesses
The Role of Accounting Software in Small Business Operations: A Quantitative Study
Financial Forecasting Methods for Small Businesses: A Quantitative Approach
Small Business Tax Compliance Behavior: A Quantitative Analysis

Accounting Education Quantitative Research Topics For Accounting Students

Assessing the Effectiveness of Accounting Education Programs: A Quantitative Study
Quantitative Evaluation of Online Accounting Courses vs. Traditional Classroom Learning
The Influence of Technology in Accounting Education: A Quantitative Analysis
Learning Styles and their Impact on Accounting Students’ Performance
Quantitative Analysis of Critical Thinking Skills in Accounting Education

Accounting for Non-profit Organizations

Financial Reporting Practices in Non-profit Organizations: A Quantitative Perspective
Quantitative Assessment of Funding Patterns in Non-profit Entities
Performance Measurement in Non-profit Organizations: A Quantitative Study
The Role of Accounting Information in Non-profit Decision-making

Accounting for Government Entities

Government Accounting Standards and Financial Reporting: A Quantitative Analysis
Quantitative Evaluation of Fiscal Policies on Government Revenue and Expenditure
Performance Measurement in Governmental Accounting : A Quantitative Study
Transparency and Accountability in Public Sector Accounting: A Quantitative Approach

Accounting for Healthcare Organizations

Healthcare Accounting Practices: A Quantitative Analysis
Quantitative Evaluation of Financial Performance in Healthcare Institutions
Cost Accounting Techniques in Healthcare: A Quantitative Study
The Role of Accounting Information in Healthcare Decision-making

Accounting for Real Estate

Quantitative Analysis of Real Estate Investment Performance Metrics
Financial Reporting Practices in Real Estate Companies: A Quantitative Perspective
The Role of Accounting in Real Estate Valuation: A Quantitative Study

Accounting for Agriculture/Farming Businesses

Financial Analysis Techniques for Agricultural Businesses: A Quantitative Approach
Budgeting and Cost Management in Agriculture: A Quantitative Analysis
Quantitative Assessment of Financial Risk in Farming Operations

Accounting for Hospitality and Tourism

Financial Reporting Practices in Hospitality Industry: A Quantitative Study
Quantitative Evaluation of Cost Management Techniques in the Tourism Sector
The Role of Accounting Information in Tourism Business Decision-making

Accounting for Manufacturing and Production

Cost Accounting Methods in Manufacturing: A Quantitative Approach
Inventory Management Techniques: A Quantitative Analysis
Quantitative Assessment of Production Cost Behavior

Accounting for Retail and E-commerce

Financial Reporting in Retail Industry: A Quantitative Perspective
Quantitative Evaluation of Cost Analysis in E-commerce Businesses
Accounting Information Systems in Retail: A Quantitative Study

Accounting for Technology Companies

Financial Reporting Practices in the Tech Industry: A Quantitative Analysis
Quantitative Evaluation of R&D Expenditure and Firm Performance
The Role of Accounting Information in Tech Company Valuation

Accounting for Energy and Utilities

Financial Analysis Techniques in Energy Sector: A Quantitative Approach
Quantitative Assessment of Cost Management in Utilities

Accounting for Entertainment and Media

Financial Reporting Practices in Entertainment Industry: A Quantitative Study
Quantitative Evaluation of Cost Analysis in Media Companies

Accounting for Sports Organizations

Financial Reporting in Sports Organizations: A Quantitative Perspective
Quantitative Assessment of Financial Performance in Sports Clubs

Accounting for Transportation and Logistics

Financial Analysis Techniques in Transportation Industry: A Quantitative Approach
Quantitative Evaluation of Cost Management in Logistics Companies

Accounting for Construction and Infrastructure

Financial Reporting Practices in Construction Industry: A Quantitative Study
Quantitative Analysis of Cost Behavior in Infrastructure Projects

Accounting for Environmental Organizations

Financial Reporting in Environmental Conservation Organizations: A Quantitative Perspective
Quantitative Assessment of Financial Performance in Environmental NGOs

Accounting for Social Enterprises

Financial Analysis Techniques for Social Enterprises: A Quantitative Approach
Quantitative Evaluation of Cost Management in Social Enterprises

Accounting for International Business

International Financial Reporting Standards (IFRS): A Quantitative Analysis
Quantitative Evaluation of Cross-border Transactions and Financial Reporting

Accounting for Ethics and Corporate Social Responsibility (CSR)

Quantitative Assessment of CSR Expenditure and Its Impact on Corporate Performance
The Role of Ethical Accounting Practices in Firm Performance: A Quantitative Study

Accounting for Diversity and Inclusion

Diversity in Accounting: A Quantitative Analysis of Representation and Impact
Quantitative Assessment of Inclusion Initiatives in Accounting Firms

Accounting for Future Trends

The Future of Accounting: Quantitative Analysis of Technological Advancements
Quantitative Evaluation of the Impact of AI and Automation on Accounting Practices

Accounting for Mental Health and Well-being

Quantitative Assessment of Mental Health Challenges in the Accounting Profession
Stress and Burnout in Accounting: A Quantitative Analysis

Accounting and Gender Studies

Gender Representation in Accounting: A Quantitative Study
Gender Wage Gap in Accounting: A Quantitative Analysis

Accounting and Work-life Balance

Work-life Balance in Accounting Firms: A Quantitative Perspective
Quantitative Assessment of Flexible Working Arrangements in Accounting

Accounting and Environmental Sustainability

Quantitative Evaluation of Carbon Footprint Accounting in Organizations
The Impact of Sustainable Accounting Practices on Environmental Conservation

Accounting and Social Media

Quantitative Analysis of Social Media Influencers’ Accounting Practices
The Role of Social Media in Accounting Information Dissemination: A Quantitative Study

Accounting and Health Care Accessibility

Quantitative Assessment of Health Care Accessibility in Accounting Firms
Health Insurance Accounting: A Quantitative Analysis

Accounting and Artificial Intelligence (AI)

The Future of AI in Accounting: Quantitative Evaluation of Its Implications
Quantitative Assessment of AI Integration in Accounting Systems

Accounting and Blockchain Technology

Blockchain Applications in Accounting: A Quantitative Study
Quantitative Evaluation of Blockchain’s Impact on Accounting Security

Accounting and Big Data Analytics

Big Data Analytics in Accounting: A Quantitative Analysis of Applications

100+ Good Research Proposal Topics In Accounting And Finance Pdf

These are the research proposal topics in accounting and finance pdf.

What Are Some Research Titles About Accounting?

Here are some research titles related to accounting presented in a table format:

Research Proposal Topics in Accounting and Finance

Impact of Tax Reforms on Small Business Financial Performance
Financial Reporting Quality and Corporate Governance: A Comparative Study
Fraud Detection Techniques in Financial Statements: A Quantitative Analysis
Assessment of International Financial Reporting Standards (IFRS) Adoption: Costs and Benefits
Corporate Social Responsibility (CSR) Reporting and its Impact on Firm Performance
Risk Management Practices in Financial Institutions: A Comparative Analysis
Evaluation of Managerial Accounting Techniques in Start-up Ventures
Audit Quality and its Role in Ensuring Financial Transparency
Tax Policy Changes and Economic Development: A Quantitative Study
Sustainability Reporting and Stakeholder Engagement: Case Studies

Research Topics in Accounting and Finance for Undergraduate Students

Analysis of Financial Ratios in Assessing Company Performance
Budgeting and Cost Management in Small Businesses
Financial Statement Analysis: Techniques and Applications
Understanding Taxation Policies and their Impact on Individuals
Role of Financial Markets in Economic Development
Introduction to Corporate Governance and its Importance
Overview of Forensic Accounting and Fraud Examination
Introduction to Investment Analysis and Portfolio Management
Accounting Information Systems and Technology Integration
Ethical Issues in Accounting and Finance

Quantitative Research Topics in Accounting and Finance for Undergraduates

Quantitative Analysis of Factors Affecting Stock Market Volatility
Impact of Tax Incentives on Small Business Investment: A Quantitative Study
Economic Implications of Tax Evasion: A Quantitative Approach
Quantitative Evaluation of Financial Risk Management Strategies
Market Efficiency: Quantitative Assessment of Asset Pricing Models
Quantitative Analysis of Corporate Governance Practices and Firm Performance
Quantitative Techniques in Budgeting and Cost Management
Statistical Analysis of Financial Markets and Investment Returns
Quantitative Evaluation of Financial Statement Analysis Techniques

Final Year Project Topics for Accounting Students

Application of Activity-Based Costing in Service Industries
Impact of Information Technology on Accounting Practices
Corporate Social Responsibility Reporting and its Influence on Stakeholders
Fraud Detection and Prevention Techniques in Financial Statements
Financial Performance Analysis of Non-profit Organizations
Role of Accounting Information Systems in Business Decision-making
Environmental Accounting and its Relevance in Business Operations
Financial Forecasting Methods and their Applications
Auditing Practices and Compliance with International Standards
Tax Planning and Strategies for Individuals

Accounting Research Topics for Students

Exploring the Use of Blockchain in Accounting and Finance
Comparative Analysis of Accounting Standards (GAAP vs. IFRS)
Role of Ethics in Accounting Practice
The Impact of Financial Literacy on Personal Finance Management
Corporate Governance and Firm Performance
Financial Statement Analysis and Interpretation
Understanding Cost Behavior and Management
Taxation Policies and their Socio-Economic Impact
Investment Strategies and Risk Management
Environmental Accounting and Sustainability Reporting

Research Topics in Accounting and Finance for Postgraduate Studies

Advanced Financial Reporting: Challenges and Perspectives
Risk Management in Multinational Corporations: A Global Perspective
Quantitative Analysis of Financial Derivatives and Hedging Strategies
Behavioral Finance: Investor Behavior and Market Anomalies
Financial Regulation and Market Stability
Ethical Issues in Global Accounting Practices
Advanced Topics in Taxation Policy and Practice
Sustainability Accounting and Integrated Reporting
Strategic Management Accounting and Decision-making

So, exploring quantitative research topics for accounting students can unlock a myriad of opportunities for learning and growth. These topics, tailored to fit the academic journey of accounting students, offer a gateway to investigate and analyze various aspects of financial management, auditing, taxation, and more through a quantitative lens.

Quantitative research topics for accounting students enable a structured approach to understanding financial data, fostering a deeper comprehension of statistical methodologies and analytical tools used in the field. By delving into these topics, students can grasp the intricacies of financial analysis, explore trends in corporate governance, or scrutinize the impacts of accounting practices on economic landscapes.

Engaging with such research areas equips budding accountants with valuable skills in data interpretation, critical thinking, and problem-solving. It cultivates a robust foundation for students to comprehend the quantitative intricacies within accounting, ensuring they become adept at handling complex financial scenarios and making informed decisions.

What Is Quantitative Analysis In Accounting?

Quantitative analysis in accounting involves using numerical data and statistical methods to assess, interpret, and draw conclusions from financial information.

Should I Get Master’s In Applied Math, Computer Science, Or Quantitative Finance In Order To Transition Into A Quantitative Analyst/Research Role If I Have A Bs In Accounting?

Opting for a Master’s in Quantitative Finance would be ideal to transition into a quantitative analyst/research role from a Bachelor’s in Accounting, providing specialized skills in finance, quantitative analysis, and mathematical modeling essential for such roles.

What Are Examples of Projects In Accounting?

Examples of projects in accounting include financial statement analysis, auditing procedures, budgeting and forecasting exercises, tax planning strategies, cost accounting implementations, etc.

100+ Most Qualitative Research Topics For High School Students In 2024

99+ Astonishing Google Scholar Research Topics: The Road Less Traveled

I. INTRODUCTION

Ii. methodology, iii. data sources, form 990 data, healthcare data, additional archival data, human subjects data, data source summary, v. opportunities, vi. conclusion, the growing field of nonprofit accounting research: 21st century data sources, topics, and opportunities.

Julie M. Mercado, Boise State University, College of Business and Economics, Department of Accountancy, Boise, ID, USA; Linda M. Parsons and Kyle A. Smith, The University of Alabama, Culverhouse School of Accountancy, Tuscaloosa, AL, USA.

Supplemental materials can be accessed by clicking the links in Appendix C.

Editor's note: Accepted by Vaughan S. Radcliffe.

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Julie M Mercado , Linda M. Parsons , Kyle A. Smith; The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities. Journal of Governmental & Nonprofit Accounting 1 January 2022; 11 (1): 119–135. https://doi.org/10.2308/JOGNA-2021-011

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We document trends in nonprofit accounting research during the past two decades, specifically identifying data sources used, research topics investigated, and journals that published this work. Accessibility to new data sources has allowed scholars to broaden the overall scope of research questions examined and better understand the ramifications of a wide variety of factors on organizational performance, managers' behavior, and donor decision making. Our findings indicate that accessible and affordable digitized data opened the field to scholars who may have previously perceived data collection as a barrier to entry in the field. Nonprofit accounting research has increased significantly and is now published broadly in a wide array of journals. As the field has developed, those who conduct nonprofit research have diversified the data sources and research methods in their research designs. Overall, the trends in availability and variety of data bode well for the future of nonprofit accounting research.

G , ordon, Greenlee, and Nitterhouse (1999) reported on a significant development that had the potential to broadly expand research in nonprofit accounting beyond what was, until that time, often difficult and daunting work. Financial data from Form 990, an annual filing submitted to the Internal Revenue Service (IRS) and the primary financial reporting mechanism for most nonprofit organizations, would now be available in digitized form, thanks to the National Center for Charitable Statistics (NCCS). 1 Heretofore, accounting researchers interested in examining nonprofit reports had to manually collect copies of 990 filings directly from nonprofits or state charity offices (often the office of the state Attorney General), then create a database on their own from the collected reports.

The data collection process was frustrating, time consuming, and laborious. As individual researchers/teams were required to create their own project-specific data files, there was no common dataset, collection efforts were duplicative, and the resulting datasets had limited years, sectors, and variables. According to Gordon et al., the NCCS's new digitized databases created an opportunity that would “enable researchers to perform analysis far beyond what is currently possible” ( Gordon et al. 1999 , 121) by “eliminating data access problems” ( Gordon et al. 1999 , 118). Additional good news was that the data would be available to academic researchers upon request without charge, so long as they included a description of their research study and agreed not to distribute the data or use it for additional projects. 2

Since the 1999 publication of the Gordon et al. (1999) paper, additional sources of nonprofit data have become accessible, allowing scholars to broaden the overall scope of research questions examined and better understand the ramifications of a wide variety of factors on organizational performance, managers' behavior, and donor decision making. For example, many states make available healthcare organizations' reported information pertaining to patient satisfaction, charitable care, and governance, and nonprofit ratings agencies have undertaken efforts in recent years to assess organizations' transparency and ability to accomplish their stated mission.

This article examines nonprofit accounting research published in the two decades since Gordon et al. (1999 , 118) first predicted a “real revolution” in oversight and examination of nonprofit organizations. We document trends in nonprofit accounting research spanning the past 21 years, specifically identifying data sources used, research topics investigated, and journals that published the studies. Our findings indicate that the availability of accessible and affordable digitized data opened the field to scholars who may have previously perceived data collection as a barrier to entry in the field. Nonprofit accounting research output has increased significantly and is now published broadly in accounting journals that are not focused specifically on nonprofit issues. As the field has developed, those who conduct nonprofit research have diversified the data sources they integrate into their research designs and the research methods they use. The field has grown and matured significantly over the past two decades, offering insights into many aspects of nonprofit performance—broadly defined to include organizational, financial, and management performance—and stakeholders' responses thereto.

In order to examine contributions to the nonprofit accounting literature, we compile a list of every nonprofit accounting paper published from 2000 to 2020 in a variety of journals. We start with six journals (listed alphabetically) that are almost unanimously considered to be the top-ranked accounting journals (Top 6): Accounting, Organizations and Society ( AOS ); The Accounting Review ( TAR ); Contemporary Accounting Research ( CAR ); Journal of Accounting and Economics ( JAE ); Journal of Accounting Research (JAR ); and Review of Accounting Studies ( RAST ) ( Moon, Summers, Waddoups, and Wood 2021 ). We also include all journals published by the American Accounting Association, both the association-wide general topics journals and all 14 section journals.

Finally, we include a selection of accounting and cross-disciplinary journals that have traditionally been open to nonprofit accounting research. Journal of Accounting Literature ( JAL ) welcomes literature reviews on any accounting topic. Journal of Accounting and Public Policy ( JAPP ) is a natural fit for nonprofit research as many nonprofit issues have a policy component. JAPP sponsored special issues in 2009 and forthcoming in 2022 dedicated exclusively to governmental and nonprofit papers, another indication that nonprofit research is important to the journal. Journal of Accounting, Auditing & Finance ( JAAF ) is an accounting journal that has also welcomed nonprofit accounting research. Journal of Public Budgeting, Accounting and Financial Management ( JPBAFM ) is described as an outlet for work in “the field of accounting, management and governance in organizations operating in the public square or public-private sphere.” 3 Financial Accountability & Management ( FAM ) is an international journal that is “interdisciplinary in approach” for studies “of all types of governmental and other nonprofit organizations and services.” 4 Journal of Business Ethics ( JBE ) is a multidisciplinary business journal open to any business-related study, including those focused on nonprofit organizations. Nonprofit and Voluntary Sector Quarterly ( NVSQ ) is a cross-disciplinary journal that focuses on “nonprofit, philanthropic, and civil society studies” in any discipline (business and non-business). 5 Research in Governmental and Nonprofit Accounting ( RIGNA ), last published in 2009, was a periodical devoted entirely to government and nonprofit accounting topics. See Appendix A for a list of all journals included in the publication search.

To identify articles that examine nonprofit accounting, the authors independently undertook the following protocols. First, we obtained the tables of contents for each issue of the 29 selected journals for the years 2000–2020 and (except for papers that are clearly unrelated to nonprofit accounting) read the title and abstract of each paper to determine if it is appropriate for inclusion in our list. Because some articles' titles and abstracts do not clearly indicate a nonprofit setting, we next conducted a series of keyword searches in our selected journals. For accounting journals (e.g., JAL, JAAF ) we used the search terms nonprofit, nongovernmental, NGO, charity(ies), charitable, donor, donation, healthcare, hospital, and 990. For non-accounting journals (e.g., NVSQ ) we searched for accounting, financial, audit, and 990. Once we completed the search process, we all reviewed and combined the separate lists to create a full listing of nonprofit accounting papers published in the selected journals during our examination period. Editors' comments, opinion columns, and book reviews are not included in our list of research papers. We exclude papers that do not examine issues associated with nonprofit organizations or the sector. Examples of excluded papers are studies that investigate corporate entities indirectly associated with healthcare (e.g., pharmaceutical companies, device manufacturers) rather than healthcare providers, research specifically focused on for-profit hospitals, studies of health benefits provided by employers, and papers that focus on governmental oversight agencies rather than the nonprofit organizations they regulate.

While JOGNA readers are interested in both nonprofit and governmental topics, this analysis is limited to nongovernmental, nonprofit (i.e., private charitable) organizations. The motivation for this study is to examine the state of nonprofit accounting research after digital databases became widely available, reducing the need for hand collection of data. There has been no similar development involving governmental accounting reports, and governmental accounting researchers still experience the need for laborious acquisition of individual financial reports and hand collection of governmental accounting data therein. We do, however, make two exceptions to include studies that examine public sector (governmental) entities: healthcare and higher education. Because hospitals and colleges/universities provide comparable services and experience similar reporting and governance challenges regardless of their organizational form (nonprofit or governmental), we include all studies that investigate accounting questions for healthcare or higher education organizations that do not operate for profit.

To show how readily accessible data are being used for research in the nonprofit accounting field, we ascertain the data source(s) used in each study. We then identify the accounting topic examined in order to catalog the breadth of the types of studies conducted. We partition the publications into two decades—2000 to 2010 and 2011 to 2020—to help detect notable changes in data sources or topics examined over the 21-year span. 6 The Online Appendix provides a list of all published papers included in our analyses, including the assigned topics (see the link in Appendix C for the downloadable file).

Over the past two decades, nonprofit accounting researchers have enjoyed the proliferation of and access to new data like never before. While much of the prior century's accounting research involving nonprofit organizations focused on information obtained from individual IRS filings and/or hand-collected financial data, today there is great diversity in the sources and types of nonprofit data available to researchers and, in many cases, the data are freely available. From the expanded IRS Form 990 to healthcare filings and required audit reports, to ratings agency information and results from surveys and experiments, options abound for ways to answer many of the important research questions that nonprofit accounting scholars will ask as the field advances and the world around us continues to change.

As predicted in Gordon et al. (1999) , data made available by the NCCS and others in recent years have allowed nonprofit researchers to perform analyses far beyond that which was possible a mere twenty, or even ten, years ago. In Table 1 , we identify every data source included in the 447 nonprofit accounting papers published in the journals we selected and report the number of papers that use each data source. Research studies often obtain data from multiple sources (e.g., combining NCCS SOI, Core, and Digitized Data files with audit or healthcare data). When a paper in our sample uses multiple data sources, it is included in the table multiple times. Therefore, the column totals exceed the unique number of papers published in each time period. Our examination of the data sources used in nonprofit accounting papers published from 2000 to 2020 reveals some distinct and familiar data categories, plus a variety of additional sources.

Number of Published Nonprofit Accounting Papers Using Each Listed Data Source

Not surprisingly, the primary source of data used in nonprofit accounting research over the past two decades is IRS Form 990 (hereafter, 990). This is not different from the period before 2000; what has changed most dramatically is how nonprofit scholars can now obtain 990 data. Prior to the creation of the NCCS databases, nonprofit accounting researchers had to request 990s from state charity offices (often through their websites or by visiting state offices) or directly from nonprofit organizations in order to create a project-specific database. We identified 26 papers where the authors requested 990s directly from organizations, only four of which were published after 2010. Only 14 studies relied on 990s provided by states or obtained directly from the IRS during our sample period.

After the NCCS made 990 data available for research, nonprofit accounting researchers began to use these databases rather than create their own. NCCS databases include the Statistics of Income (SOI), Core and Digitized Data files, and the Business Master File (BMF). 7 There are 61 papers (14 percent of all selected published papers) that used the SOI files, 16 that used the Core files, and 24 that obtained 990 data from the Digitized Data files. Published papers relying on the NCCS files increased substantially in the second decade of the 21st century compared to the first. In sum, the NCCS data files appear to have made an important contribution to the nonprofit accounting field.

More recently, other sources of 990 data have surfaced. GuideStar, a leading repository of nonprofit information, sells a 990 dataset similar to that provided by NCCS. Sixteen papers have used 990 data provided by GuideStar, primarily in the 2011–2020 timeframe. The E-Filer database, which is made available by the IRS and is now accessible through the IRS Tax Exempt Organization Search (TEOS), is a relatively new source of 990 data. In 2010, the IRS began accepting electronically filed (“e-filed”) Forms 990, 990-EZ, and 990-PF, then began making those electronic filings available as XML files through Amazon Web Services (AWS) in 2016. As of early 2022, the IRS is phasing out usage of AWS and moving access to the E-Filer database to its TEOS search engine. 8 While this data can be difficult to access and use, its advantage is that it has nearly all fields from Form 990 accessible in machine-readable form. 9 This data source was used in just four published studies in our sample, which is likely a function of it only recently being made available.

Healthcare research is a significant portion of the nonprofit accounting field, in no small part because of the size of the healthcare sector and its relevance to many facets of life. Another factor is the availability of data pertaining to a variety of areas, including governance, management, operations, and financial performance of healthcare organizations. The healthcare sector is highly regulated, and many states require healthcare facilities to report information that goes far beyond that which is typically contained in 990s or other financial disclosures. Additionally, there are several types of ownership structures in healthcare systems—including nonprofit, for-profit, and government-operated—which provides opportunities for scholars to examine healthcare-related research questions in a variety of contexts.

Healthcare-related data are available from a number of sources, and those too have changed over the past 21 years. Early in our examination period, healthcare accounting researchers often used reports filed in individual states or relied on private data sources. One source used exclusively in the 2000–2010 timeframe is Merritt System ® , a private credit and investment analysis database containing audited financial statement information, socio-economic information, and supplementary operational statistics for hospitals in all 50 states and Washington, D.C. Another data source is the American Hospital Association (AHA), which was more commonly used in the 2000–2010 period (seven papers) compared to the 2011–2020 period (only three papers). Some AHA data has recently become part of the widely used Wharton Research Data Services (WRDS) platform, with more than 40 years of hospital information now available through this system. For researchers who have access to WRDS, it is possible that the AHA will again be a relevant data source in the future.

Several states (in the U.S. and internationally) require healthcare organizations to report data that is then made available to the public, and these state hospital reports continue to be a source of data for healthcare research. There were 27 studies that relied on data from state filings, and the frequency was similar in both decades. California's Office of Statewide Health Planning and Development (OSHPD) is one of the most commonly cited data sources in healthcare accounting research. The state's size alone is good reason to use this data, but the OSHPD database provides an additional unique advantage in that the state has required healthcare organizations to report detailed governance information for years. Owner and board of director characteristics such as name, occupation, and overall board size are provided, along with owners' and board members' compensation and percent of ownership (if any).

In Texas, nonprofit hospitals must provide a minimum threshold of charitable care and community benefits in order to maintain their tax-exempt status, so they are required to submit an annual community benefit report. The Texas Health Care Information Collective (THCIC), established in 1995, provides the community benefit reports and other hospital data to the public. While not as extensive as the OSHPD database, THCIC reports do include common metrics like number of beds, utilization, bad debt charges, charitable care, and net and gross patient revenue. Many other states, including Arizona, Connecticut, Florida, Illinois, Oregon, Pennsylvania, and several non-U.S. governments, also collect and disseminate healthcare data, sometimes for a fee.

Recently, a more commonly used source of healthcare data is from the Centers for Medicare & Medicaid Services (CMS). CMS makes a large assortment of data available at their website, https://www.cms.gov/ , from broad national health expenditures to specific zip code-level public use files and many things in between. As shown in Table 1 , use of the CMS Medicare/Medicaid database increased in the 2011–2020 timeframe, from 1 to 11 papers. This may be due, at least in part, to the expansion of Medicaid in many states following the passage of the Patient Protection and Affordable Care Act (ACA) in 2010. The ACA requires more performance data about healthcare providers and suppliers to be provided to the public, and in 2011 CMS adjusted its Availability of Medicare Performance Measurement in response. 10

Several nonprofit accounting studies combine 990 financial data with audit-related data from Single Audits (formerly known as OMB Circular A-133 audits). Single Audits are required for non-federal entities—including nonprofits, Native American tribes, and state and local governments—that expend more than $750,000 of federal funds in a given year. The audit report includes information about the auditor, auditee, type of audit, federal awards, and audit findings, and is available through either the Federal Audit Clearinghouse (FAC) A-133 database or Audit Analytics. Audit Analytics is a costly addition to the WRDS database while the FAC is free. Feng, Ling, Neely, and Roberts (2014) describe the FAC and Audit Analytics databases, noting that Audit Analytics includes cleansed auditor data from the FAC database.

Single Audit data are used in 22 nonprofit accounting papers that span our study's timeframe, 18 of which were published in the most recent decade, showing a sizable increase in interest in nonprofit audit research. Likely due to the additional cost, only 3 of the 22 audit papers in our sample use Audit Analytics to access Single Audit data.

Charity ratings agencies use 990 data to synthesize individual nonprofits' financial information into a performance score that can be a useful means of comparison for potential donors ( Harris and Neely 2016 ). The three largest ratings agencies are Charity Navigator, the Better Business Bureau Wise Giving Alliance (BBB), and Charity Watch (formerly the American Institute of Philanthropy) ( Lowell, Trelstad, and Meehan 2005 ). The agencies identify different metrics and use different rating scales: Charity Navigator gives an overall score of 0 to 4 stars based on separate “Financial Health” and “Accountability & Transparency” scores; BBB issues a Pass/Fail based on 20 standards for accountability; and Charity Watch issues a letter grade from A to F based on the program and fundraising efficiency ratios ( Harris and Neely 2016 ). Researchers who incorporate charity ratings data into their analyses tend to use one or more of the ratings as a measure of organizational quality. Credit rating agencies, such as Moody's and S&P, provide ratings for bonds issued by charitable organizations (often hospitals). Studies using ratings data represent a relatively small portion of our overall sample with only nine total papers, but six of those were published in the most recent decade, which may signal an opportunity for additional studies that incorporate this data.

To access information that is relevant to nonprofit organizations but not included in 990s or audit reports, nonprofit accounting researchers often seek out other sources of information to use in combination with 990 data. From 2000 to 2020, 115 nonprofit accounting papers (26 percent of published papers) included at least one “other” archival source in their research design. This includes 66 papers over the past decade, suggesting that novel data from non-traditional sources can provide fruitful avenues for nonprofit research. Examples include college and university rankings, corporate giving directories, U.S. census and labor data, international audit data, state tax assessor data, news reports discovered through LexisNexis searches, and an online database from a national newspaper listing frauds in nonprofit organizations.

Many researchers use behavioral methods such as experiments, surveys, interviews, and case studies to gather data related to nonprofit accounting questions. These methods allow researchers to directly question nonprofit stakeholders, such as managers or donors, to obtain insight into how they prepare or use nonprofit accounting information. While surveys, interviews, and case studies are used with similar frequency throughout the timeframe we examine, experiments are becoming more common, with five experiments published in the early decade, and 15 published in the most recent decade. This trend may be enhanced in the future due to the creation and ease of using online survey distribution platforms such as Prolific and Amazon's Mechanical Turk (MTurk), which can host various types of experiments (e.g., timed, multi-round, open-access, invitation-only) and can connect researchers with participants who are pre-screened for eligibility criteria in areas such as education, occupation, geographic location, and demographic information. 11

Table 1 shows that however we access data, there is growth in the quantity of nonprofit accounting studies, with 197 papers published in the first decade of our sample period and 250 published in the second, an increase of 27 percent. Figure 1 shows a clear upward trend in nonprofit accounting publications over the past two decades, culminating in 40 publications in 2020. The increase is largely driven by papers that use 990 data, often paired with data from other sources such as healthcare, audit, or other archival databases. Studies using the NCCS SOI database increased from a total of 19 published papers from 2000 to 2010 to 42 published papers from 2011 to 2020. Studies using data obtained from GuideStar grew from 2 to 14 over the same timeframe. Medicare and Medicaid data available from CMS was used in 11 published papers from 2011 to 2020 compared to just 1 in the previous decade. Overall, the expansion of availability and variety of data bode well for the future of nonprofit accounting research.

Nonprofit Accounting Publications by Year 2000–2010

Table 2 reports the various topics for nonprofit accounting papers published from 2000 to 2020, partitioned by decade. For each publication, we categorize the research topics into at least 1 of 17 broad categories. A single publication can address multiple topics, such as the impact of governance on fraud, executive compensation in higher education, or international healthcare. If a study addresses more than one topic, we include it in the count for each classification. For this reason, the column totals are greater than the number of unique publications.

Number of Published Nonprofit Accounting Papers Categorized by Research Topic

Unsurprisingly, the two most common specific topics for nonprofit accounting papers across the entire examination period are healthcare and financial reporting and disclosure. Healthcare is a significant part of the nonprofit sector, and 141 papers (32 percent of all publications in our sample) involve an investigation of hospitals or other healthcare entities. Accounting research generally focuses on how various stakeholders use financial information, and the accounting research in nonprofit organizations is no exception. Financial reporting and disclosures accounted for 142 of the 447 published papers (32 percent) in our sample. There were 20 percent more papers addressing financial reporting and disclosure in the 2011–2020 period compared to the previous decade, likely due to the availability and accessibility of large databases with 990s recorded in digital format. 12

Like financial reporting and disclosure, accounting studies in general, and nonprofit accounting studies specifically, often examine governance and managerial issues. During our sample period, there were 114 papers that focused on governance and accountability and 109 that included managerial concerns (26 percent and 24 percent, respectively, of our total sample).

The two topics that experienced the most growth from the first decade of our analysis to the second are governance and compensation. There were almost twice the number of studies examining either governance or compensation in the second decade compared to the first. The substantial increase is primarily due to new data that resulted from the 2008 expansion of Form 990, which involved the addition of questions and disclosures related to governance, management, and compensation. This new governance section includes over twenty questions about such items as the existence of certain policies (e.g., policies regarding whistleblowers or conflicts of interest) and details about board members and their relationships with key employees of the organization ( Boland, Harris, Petrovits, and Yetman 2020 ). The new supplemental Schedule J provides details about the various forms of executive compensation.

A substantial area of nonprofit study involves organizations and/or stakeholders outside the United States. The international nonprofit studies in our sample (144 studies, representing 32 percent of published papers) examine charitable organizations and hospitals in a variety of countries, including Taiwan, Germany, Australia, Turkey, Ghana, and China. Often this research uses data from state regulatory filings. There is likely a great opportunity to continue examining international nonprofit organizations, especially where accounting standards and state support of nonprofits vary from those in the U.S.

The 27 percent increase in the number of papers in our sample from the first decade to the second includes a 58 percent uptick in the number of nonprofit accounting papers published in the Top 6 accounting journals. 13 However, the representation of research topics included in the Top 6 journals differs somewhat from that of the sample as a whole. While 32 percent of our sample papers examine financial reporting and disclosures, only 8 percent of these papers are in Top 6 journals, representing 18 percent of the 67 nonprofit papers published in Top 6 journals during our sample period. Similarly, nearly one-third of our sample papers involve healthcare contexts, and only 17 percent of those papers are published in the highest-ranked journals. However, healthcare papers comprise 36 percent of all nonprofit papers in Top 6 journals from 2000 to 2021. Although only 7 percent of papers in our study address compensation issues, nearly half (43 percent) of those are in Top 6 journals, constituting 19 percent of the nonprofit papers published in Top 6 journals. Earnings management, including the management of spending ratios, is the subject of only 6 percent of our total sample, but 38 percent of the nonprofit earnings management papers published between 2000 and 2021 are in the highest-ranked accounting journals, representing 16 percent of our Top 6 sample. Although papers related to governance and accountability in nonprofits comprise 26 percent of our total sample, this is the most common topic for nonprofit papers in Top 6 journals, accounting for 42 percent of the total. Differences between the topics of published papers in our overall sample and those of papers in Top 6 journals may indicate that these journals are primarily open to traditional accounting topics with appeal across various organizational types, or perhaps that researchers who focus on these topics are more likely to submit their work to the Top 6 journals.

Figure 2 shows the topics of the papers in our sample categorized by the journals in which they appear. From 2000 to 2020, there were 447 nonprofit accounting papers published in a wide range of accounting and cross-disciplinary journals. Nonprofit research has been published in each of the Top 6 accounting journals, with a total of 67 nonprofit publications appearing in these journals over the past 21 years. Over one-third of these papers (25) are in Accounting, Organizations and Society, where the focus of nonprofit research is primarily on international healthcare, governance, and managerial topics. The Accounting Review is the Top 6 journal with second-most nonprofit publications, with its 20 papers being largely concentrated in the areas of compensation, earnings management, and other forms of financial reporting. The top-ranked journals most often publish articles investigating governance (28 papers), healthcare (24 papers), managerial issues (23 papers), compensation (13 papers), financial reporting and disclosures (12 papers), and earnings management and misreporting (11 papers), many of which have an international focus (24 papers).

Number of Nonprofit Accounting Papers by Topic in Each Selected Journal 2000–2020

Some papers address more than one research topic and are included more than once in the counts. For this reason, row totals exceed the number of unique publications. See Appendix A for a list of all journals and the Online Appendix for a list of all papers in the sample, including the assigned topics for each.

The full-size version of Figure 1 is available for download, see the link in Appendix C.

Nonprofit accounting research is published in every AAA journal except the Journal of International Accounting Research . AAA has 14 section journals, several of which are relatively new. Six of the 14 AAA section journals were established and issued for the first time during our sample period. These include Journal of Legal Tax Research ( JLTR ) in 2003, Journal of Emerging Technologies in Accounting ( JETA ) in 2004, Current Issues in Auditing ( Current Issues ) in 2007, Journal of Governmental and Nonprofit Accounting ( JOGNA ) in 2012, and both the Journal of Forensic Accounting Research ( Forensic ) and Journal of Financial Reporting ( JFR ) in 2016. These new journals account for 33 publications (7 percent) in our sample, 18 of which are published in JOGNA, making it the section journal with the second-most nonprofit publications during the timeframe we examine. With 21 papers, Accounting Horizons is the AAA journal with the largest number of nonprofit research papers published during our sample period.

Over the past two decades, FAM is the journal that has published the most nonprofit accounting articles (88), followed by NVSQ (68), JPBAFM (41), JBE (34) and JAPP (28). There are, on average, approximately 13 articles per year for the past 21 years in journals that comprise our “other” category, which do not cater specifically to either nonprofit topics ( FAM, JPBAFM, JAPP, JAAF, JAL ) or accounting research ( NVSQ, JBE ). Multiple nonprofit accounting papers representing each of our 17 topic areas have been published in these “other” journals, indicating that the range of nonprofit accounting research topics is broad and becoming more diverse. FAM, which contains more international nonprofit accounting research (74 papers) than the total from all other journals in our list (70 papers), also publishes more papers examining healthcare (40), managerial issues (37), governance (31), regulation (15), and higher education (11) than the other journals. JPBAFM and JAPP frequently publish articles investigating healthcare (15 and 14, respectively) as well, with other common topics in those journals being financial reporting and disclosures (13 and 15, respectively) and managerial (8 each). NVSQ publishes more studies pertaining to financial reporting and disclosures (43), research methodology (6), and fraud (3) than any other journal in our list, while JBE has published 16 of the 18 papers related to corporate giving.

Altogether, the results in Figure 2 indicate there is a wide audience for the various types of research being conducted by nonprofit accounting scholars. Both the availability of data and the increased number of publication outlets that are receptive to nonprofit accounting research have contributed to the increase in the number of published papers in this area, from 197 in the 2000–2010 period (an average of 18 per year) to 250 in the 2011–2020 period (an average of 25 per year). A simple t-test shows the yearly average is significantly larger (p < 0.01) in the second period compared to the first.

The future of nonprofit accounting research will likely see a continuation of some of the trends of the past 21 years, especially as it relates to the increasing availability of data. Future opportunities could involve both improved access to existing data and the collection or creation of new information about nonprofits. In the realm of providing improved access to existing data, the 2019 Taxpayer First Act requires electronic filing of all 990s for tax years that begin after July 1, 2019, making the relatively new E-Filer database the most complete source of 990s moving forward. While the data available through AWS is somewhat difficult to use, the Nonprofit Open Data Collective (NODC) and Open990 14 are working to create more accessible datasets derived from the E-Filer database. While we identify only four published studies to date that use E-Filer data, it is likely to be widely used in future nonprofit research, especially because the NCCS data files have not been updated to contain the most recent reporting years.

Accounting researchers will also need to investigate the impact of substantial changes in the political, economic, and/or cultural landscapes surrounding nonprofit organizations. For example, The Tax Cuts and Jobs Act of 2017 implemented changes, such as increasing the standard deduction, that greatly decrease the number of taxpayers who itemize deductions, in turn reducing the number of people who receive a tax deduction for their charitable giving. It remains to be seen—because the data are only just starting to become available—whether those changes have led to a change in donations and, if so, if they affected all nonprofit sectors similarly.

Additionally, the global COVID-19 pandemic has affected demand for services from and availability of donations to nonprofit organizations. As different countries have responded to the pandemic in a variety of ways, nonprofit accounting scholars will have many context-specific research questions to explore. New sources of data related to the pandemic may provide several avenues for researchers to pursue in the future. For example, Charity Navigator, a prominent charity ratings agency, has curated a list of highly rated nonprofits that specialize in providing support to people affected by the COVID-19 fallout. 15 It groups the nonprofits by categories that include Medical Services, Relief Supplies, Education & Awareness, and Funding Local Organizations. While data are not yet available relating to donors' use of this resource, it shows one of the benefits of having ratings agencies in place that can assess the work of many nonprofit organizations and then use their analyses to provide donors with information that they otherwise might not be able to find on their own without investing much time and effort into the process.

A recent trend in the nonprofit sector is the effective altruism movement, which seeks to maximize the societal benefit of philanthropic dollars. GiveWell, a pioneer in this area, examines the impact of charities and recommends a list of organizations that maximize the lives saved or improved with each dollar of giving. GiveWell reports that its donors contributed $150 million to recommended charities in 2019 ( Dey 2020 ). Other agencies have taken notice of the effective altruism movement and are starting to emphasize program outcomes and results alongside traditional financial metrics. GuideStar recently introduced its Platinum status, the highest level of recognition it offers to acknowledge organizations that report actual progress and results (i.e., outputs and outcomes).

In a similar vein, Charity Navigator recently acquired Impact Matters, an organization focused on evaluating high-impact nonprofits. In October 2020, Charity Navigator began a beta test of the Impact and Results Beacon, which will display information about the impact of the nonprofit organizations it rates. For example, the Impact and Results Beacon for Evidence Action finds that $0.50 provides clean water to a person for a year. It will also provide a score out of 100, which will make impact comparable across organizations, even when their units of measurement for outcomes are different. These and other sources of impact data will likely be useful for donors who wish to measure the true influence of their giving. Future researchers may study this information to determine its incremental value to a variety of stakeholders.

To aid nonprofit accounting scholars in their efforts to continue the positive trends this research area has seen over the past twenty-plus years, we include links to some resources pertaining to the information we have discussed. Appendix B summarizes information about the 990 datasets discussed in this paper. As these datasets are not held in a centralized location, we provide links to the data sources and summarize the years available for download, the types of 990s included (e.g., 990, 990-EZ, 990-PF), the number of observations and variables, the schedules available, and information regarding specialized data. See also Feng et al. (2014) for specific guidance on using many of the available databases, including a discussion of benefits and limitations of each.

In this article we review a significant portion of the nonprofit accounting research published in the years since Gordon et al. (1999) first encouraged scholars in the field to take advantage of the newly available digitized data from NCCS. Our results are summarized using descriptive statistics. What we find demonstrates that work in the field has increased and diversified over the past two decades, likely due to several factors. First, it appears nonprofit scholars answered the call from Gordon et al. and took advantage of readily available digitized data to address questions on a broad range of topics. Second, the amount and type of accessible information has expanded during the timeframe we examine. The IRS revised Form 990 in 2008 to include new governance and compensation information, and CMS increased the amount of healthcare data reported beginning in 2011. Third, nonprofit scholars had new outlets for their accounting work as several AAA journals receptive to nonprofit research were established after 2000. With 14 section journals now available, nonprofit studies can find a home in a wide range of special topics journals. Finally, nonprofit accounting research appears to be no longer destined exclusively for nonprofit journals. Each of the top-ranked accounting journals have published nonprofit research, as have the AAA association-wide and section journals, general accounting journals that do not focus on nonprofits, and nonprofit journals that do not focus on accounting. The field has grown and matured, and opportunities to continue examining new areas in a changing world abound.

Journals Included in Search for Nonprofit Accounting Research

Sample of 990 Data Sources

JOGNA-2021-011_Online Appendix: http://dx.doi.org/10.2308/JOGNA-2021-011.s01

JOGNA-2021-011_Figure 2: http://dx.doi.org/10.2308/JOGNA-2021-011.s02

NCCS was established by the Center on Nonprofits and Philanthropy at the Urban Institute.

Eventually, the requirement to apply for data access for a specific project was eliminated, and NCCS data are now available to researchers at no charge.

See journal information at https://www.emeraldgrouppublishing.com/journal/jpbafm

See journal information at https://onlinelibrary.wiley.com/page/journal/14680408/homepage/productinformation.html

See journal information at https://www.arnova.org/page/journal

The 2000–2010 timeframe starts immediately after the NCCS data became available in digitized form, and the 2011–2020 interval begins when papers using data from the 2008 revised Form 990 were first published. We refer to these periods as “decades” throughout the paper, even though the first period spans 11 years. As our study's focus is growth, we chose to include the “extra” year in the first period so as not to exaggerate results or inferences.

Individual NCCS databases vary on the type and size of nonprofit organizations included, the variables available, and the filing years included (see summary in Appendix B). See Gordon et al. (1999) and Feng, Ling, Neely, and Roberts (2014) for detailed descriptions of each NCCS database, including the benefits and limitations of each.

Single-organization search as well as bulk data downloads are available at: https://www.irs.gov/charities-non-profits/tax-exempt-organization-search

Wu and Dull (2020) describe the process of accessing and using the E-Filer database in further detail.

See details on changes to promote transparency at https://www.cms.gov/newsroom/fact-sheets/final-rule-release-medicare-data-be-used-performance-measurement

See Buchheit, Doxey, Pollard, and Stinson (2018) for more details regarding the use of these types of platforms.

While the NCCS databases were available starting in 1999, the time from idea to publication is long enough that publications using the newly available data were first published several years into the first decade of our sample.

The increase in publications is particularly interesting given that faculty membership in the Government and Nonprofit section of the American Accounting Association (AAA) declined from 612 in 2000 to 400 in 2010 and 279 in 2020 (membership numbers provided by the AAA).

See information at https://www.open990.org/

COVID-related effects include health, education, and economic consequences of the pandemic.

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Literature review, discussion and conclusions, author acknowledgements, topics for the accounting information systems course: a dual perspective approach from educators and employers.

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Margaret Garnsey , Necip Doganaksoy , Elaine Phelan; Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers. AIS Educator Journal 1 January 2019; 14 (1): 36–55. doi: https://doi.org/10.3194/1935-8156-14.1.36

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Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.

Except for the Accounting Information Systems (AIS) course, the required courses for an undergraduate accounting major are typically predictable and consistent in most college curriculums. In contrast, the AIS course varies in both the topics and the emphasis on topics. Badua, Sharifi, and Watkins (2011) found a historical lack of consensus in oversight bodies seeking to influence the AIS curriculum (AAA Mock Committee Report, 1987; AICPA Core Competencies, 1999; AICPA Top Technologies, 2010). They state this “indicates that a considerable state of flux exists concerning suggested topical coverage in AIS courses over the years” ( Badua, Sharifi, & Watkins, 2011 , 91).

This flux is due at least in part to rapid changes that occur in technology and its use by professionals. Albrecht and Sack (2000) noted that advances in technology have reduced the cost of gathering data and reporting information. In the past decade, “big data” has become a popular term as business decisions have become more data-driven. AACSB Accounting Standard A5, issued in 2018, states, in part, that accounting students should have experience in “development of skills and knowledge related to data creation, data sharing, data analytics, data mining, data reporting, and storage …” ( AACSB International, 2018b , p. 27).

The proliferation of topics makes it difficult to determine which items should be emphasized in the first – and in many cases the only – undergraduate AIS course. The current thought processes of educators 1 and employers 2 are valuable for determining the future content of required AIS courses. We deemed this review necessary to assess the relevance of the AIS curriculum at our institution. Our objective was to explore which AIS topics are the most important to graduates so we could tailor our AIS courses to emphasize the topics most relevant to our students. The challenge of knowing which topics to address in the AIS course has grown as the number of topics in the subject has increased. Badua, Sharifi, and Watkins (2011) conducted a review of syllabi for AIS courses between 1997 and 2007. They found that while the average number of topics in a course remained constant, the diversity of topics increased.

Our paper contributes to the existing research on AIS course topical coverage by comparing survey results from educators and employers. The findings of our study confirm previous research that identifies core topics that should be addressed in the AIS course. We also identify additional topics that are of moderate importance – topics AIS educators may want to consider addressing in their curriculum. The results of our study can inform curriculum reform decisions beyond our institution.

The next section provides a review of research on the AIS curriculum. Then we discuss the survey instrument and respondents, an analysis of the results, and finally a summary and conclusions.

“Technology is used to gather, transform, and analyze data into meaningful information for decision making. … Yet these changes (in technology) are usually not reflected in a robust timely fashion in academic accounting programs nor student's internship experiences. This curricular deficit creates a significant risk for accounting program graduates, who, upon employment in a global environment, are expected to effectively and efficiently utilize and understand technologies and their capabilities, impacts, risks, and opportunities to add value to their organizations.” ( The Pathways Commission, 2012 , p. 72)

In 2015, the Pathways Commission noted data collected from practitioner and academic focus groups “indicated (1) a strong consensus for some technologies (e.g., accounting students need to be highly competent with spreadsheets) and (2) significant discrepancies for other technologies” ( The Pathways Commission, 2012 , p. 10). Boulianne found that despite the importance of technology to accountants, “IT has lost ground, notably due to the larger coverage of Finance and Strategy/Governance” (2016, p. 314).

In many accounting programs, the AIS class is the technology course. Research regarding AIS topical coverage has been ongoing since the 1980s. Table 1 presents a summary of the topics most frequently mentioned as important in previous research.

Topics Considered Important in Previous Studies

In one of the earliest studies of AIS, Davis and Leitch (1988) found spreadsheets to be the highest-rated topic by recent accounting graduates. Spreadsheets continue to be rated the most important technology skill for accountants ( Harper & Dunn, 2018 ; Tam, 2013 ). As indicated in Table 1 , transaction cycles/processing, internal control, and databases are the other topics most often mentioned as important to accountants.

Some research has indicated there are disparities in the perceived importance of different technologies between academics and practitioners and between different types of practitioners. As mentioned above, the Pathways Commission (2015, p. 10) noted that data collected from practitioner and academic focus groups “indicated (1) a strong consensus for some technologies (e.g., accounting students need to be highly competent with spreadsheets) and (2) significant discrepancies for other technologies” (e.g., XBRL). In a study of 440 professional accountants, Welch, Madison, and Welch (2010) found CPA firms rated computer auditing highly while accountants in industry and government rated database software and IT operations higher. Winstead and Wenger (2015) surveyed practitioners (primarily CPAs) and academics about the desired proficiency of undergraduate accounting graduates in nine areas of AIS. In all areas of organization systems proficiencies, and in two of three areas of reporting and data sharing proficiencies, the academics favored higher levels of proficiency than practitioners. Newer topics (e.g., XBRL, data-sharing technologies, and basics of e-commerce) produced the most disagreement between the groups. Research also shows that the relative importance of different competencies for new graduates depends on several factors, including the size, industry, and nation of the employer ( Winstead & Wenger, 2015 ; Hastings & Solomon, 2005 ). Various authors ( Badua, Sharifi, & Watkins, 2011 ; Davis & Leitch, 1988 ) note that as new technologies emerge, AIS educators face an increased diversity of topics. Our research builds on this previous work by identifying, comparing, and contrasting the AIS topics that educators and employers currently identify as important for accounting graduates.

We surveyed two types of respondents: AIS educators and employers of accounting graduates. Educator respondents are from attendees of the AIS Educators Conference. The AIS Educators Conference is attended primarily by individuals currently teaching AIS. They are generally involved in research in the field, which indicates they have current knowledge of up-and-coming topics. Badua et al. (2011) and Richtermeyer and Kovar (2001) have also used this population when investigating AIS. Employer respondents are from firms who recruit accounting students at our institution. Although specific to our institution, Table 2 shows they represent a diverse group with regard to industry. The sample includes 18 public accounting firms, two large national/international firms, and 16 local/regional firms. It also includes several asset management firms, banks, federal and state departments (e.g., taxation and finance, health and human services, etc.), national/local manufacturing firms, and service companies. Slightly over thirty percent of the firms have more than 1,000 employees, twenty percent have between 500 and 1,000 employees, and the remainder is evenly divided between those with 100 to 500 employees, 50 to 100 employees, and less than 50 employees.

Populations Surveyed

Research Instruments

We developed two versions of the survey. The first part of the employer survey consisted of questions related to employer characteristics. The corresponding part of the educator survey consisted of questions related to the institution where the participant taught and whether the participant had taught an AIS course in the last three years.

The second part was identical for both groups. It consisted of listing potential AIS topics and asking participants to rate the topics for what proficiency an undergraduate accounting major should have at graduation (see Table 3 in the Analysis section). The list is a compilation from previous research on AIS. The number of items was limited so that survey participants could complete the survey in approximately ten minutes since some research indicates shorter surveys have higher response rates ( Burchell & Marsh, 1992 ; Clarkberg & Einarson, 2008 ). Respondents were to rate each topic on a Likert scale or answer as no opinion. The scale is the same as one used by Tam (2013) : 1. No Opinion, 2. Not Relevant, 3. Awareness Only, 4. Some Understanding, 5. Good Understanding, 6. Full Understanding, and 7. Ability to Apply/Use.

Summary Statistics and Rankings of AIS Topics by Educators and Employers (Sorted by Employer Mean Response)

Administration of Survey

We e-mailed a link to the survey to 124 attendees of the 2015 AIS Educator Conference in July 2015. We sent out email reminders at one-week intervals for four weeks. We received fifty-four usable responses for a response rate of 43%. The vast majority (85%) of the respondents had one undergraduate AIS course in their curriculum, followed by 11% with two courses, and the remaining 4% with more than two AIS courses. Over 90% of the respondents have taught AIS in the past five years. Moreover, the profile of the respondents closely resembled the general attendee profile of the AIS Educator Conference. Panel A of Table 2 shows the type of institutions where participants currently teach.

We also e-mailed a link to the survey to 57 employers who recruited accounting students from our institution during the two academic years (2015–2016 and 2016–2017) following the AIS Educator Conference. We sent email reminders at one-week intervals for two weeks and then made follow-up phone calls asking employers to participate. We received 49 usable responses for a response rate of 85%. Panel B of Table 2 shows the breakdown of employers by industry. Two industries (CPA firm and financial and legal) account for 67% of responses.

The summary statistics in Table 3 are based on the responses on the Likert scale defined above. The table provides a breakdown of the employer and educator responses, as well as a breakdown of employers by public accounting, financial/legal firms, and other.

The “no opinion” category was included as a choice in the survey so that respondents who were unfamiliar with a topic would not merely guess at its relevance. The number of responses (n) varies by question since we omitted the “no opinion” responses from the analysis. We include a brief analysis of the no opinion category at the end of the results.

Evaluation of Topics

The data from the employer and educator columns in Table 3 was used to construct a contingency table ( Table 4 ) that summarizes the relationship between the educator and employer responses. We divided the items, based on their median, into three categories: greater importance (7. full understanding or 6. ability to apply/use), moderate importance (5. good or 4. some understanding), and less importance (3. awareness only or 2. not relevant).

Contingency Table of Educator and Employer Responses Categorized by Median of Responses

Slightly over half the topics fell in the same category for both the employers and educator respondents. Many of these topics are in the moderate importance category for both groups. Employers classified slightly more than 25 percent of the topics as being less important while educators rated them as having moderate importance . Almost half of those topics are related to databases and database design (ER diagrams or UML class models, REA ontology, QBE, SQL, and relational database implementation). The only database-related topic that employers rated as having moderate importance was basic database concepts.

The only item that had medians in the category greater importance for both the educator and the employer respondents was basic spreadsheet skills. Advanced spreadsheet skills were also considered important by both groups (falling in the moderate importance category). While not necessarily taught routinely in AIS classes, as mentioned in the literature review, research has consistently shown spreadsheet knowledge is considered important for success to an entry-level accountant.

Educators categorized three other items as having greater importance : transaction cycles, internal controls, and COSO. Employers classified those items as moderate importanc e. Internal controls and COSO relate to the topic of internal controls, which research has consistently mentioned as an important topic in the AIS curriculum (see Literature Review). Both groups categorized the related topics of IT controls and IT audit as having moderate importance .

Another block of topics categorized as having moderate importance by both groups is related to e-commerce (these topics include digital signatures, encryption, and privacy regulation and controls). Employers rated the topic of e-commerce itself as being of lesser importance . Employers also had XBRL as of lesser importance . Educators rated XBRL as having moderate importance . Richtermeyer and Kovar (2001) reported that a majority of AIS faculty either covered or intended to cover these topics.

CPA firms. This category consists of both local/regional and national CPA firms (total n=18).

Financial and legal firms (total n=16).

Other firms (total n=17). We constructed this category by combining the responses of the other types of employers displayed in Panel B of Table 2 .

Table 5 displays the response categories for which the importance category of the designated employer category differed from those of the combined employer group.

Changes in Responses in Comparison with Combined Employer Responses

Both the CPA and the other firms categories scored COBIT higher (as of moderate importance) than the combined group, while financial and legal firms and other firms scored query by example higher (as of moderate importance) than the combined group. Also, the other firms category scored structured query language and basic computer programming higher (as of moderate importance ) than the combined group while CPA firms scored basic database concepts lower (as of low importance) than the combined group.

To permit an item-by-item comparison of the educator and employer groups, we constructed the scatter plot displayed in Figure 1 Panel A. In this figure, each plotted point corresponds to the mean response for an AIS topic. The diagonal reference line (i.e., identity line) represents perfect matching in the mean responses between the groups. In the figure, nearly all of the points are above the diagonal reference line, suggesting that educators consistently rated the topics higher than employers did. In their study, Bain, Blankley, and Smith (2002) reported a similar pattern. The plotted points reveal a positive correlation, which suggests that there is general agreement between the two groups as to the relative importance of the topics. (The Spearman's rank correlation of means is 0.78 with p-value <0.001. In the Bain, Blankley, and Smith (2002) study, the reported correlation value was 0.51.)

Comparison of Group Means

Table 6 displays a summary of the educator and employer responses by each topic. We used the Mann-Whitney U test to statistically compare the distribution of responses of the educator and the employer groups to each one of the 37 topics. This is a nonparametric counterpart of the well-known t-test used to compare population means. The Mann-Whitney U test is appropriate for the current application given the ordinal (Likert scale) nature of the responses. The test identified statistically significant differences (at the 0.05 significance level) between the two groups for 30 (out of 37) topics. Comparison of sample means using the two-sample t-test led to nearly identical results. The seven topics for which there is no statistically significant difference (i.e., the p-value of the test is greater than 0.05) in the responses of educator and employer groups are shaded in Table 6 .

Educator and Employer Mean Responses and Ranking by AIS Topic

We compared the rank of each topic for the educator and employer groups in Table 6 . There are two differences we believe are worth mentioning. Internal control was one of the highest-ranked topics for both groups (2 for educators and 4 for employers). However, the rank for COSO shows a marked disparity between the groups (6 for educators and 22 for employers). The COSO internal control framework is accepted as the authority on internal controls, so it was not readily clear to us why the employer rank for COSO was significantly lower than their rank for internal control as a topic. We were able to gain a better understanding of this apparent discrepancy as described below.

We carried out a comparison between the financial and legal firms and CPA firms, even though the reliability of such an analysis is limited by the modest sample sizes. Figure 1 Panel B displays the scatter plot of mean responses to survey topics by these two employment sectors. All in all, there is a high degree of agreement between the groups with a Spearman's rank correlation value of 0.62. It is worthwhile to mention that in a topic-by-topic comparison, the only one that showed a significant difference between the two groups was COSO (p-value < 0.01). The rank for COSO was 7 for CPA firms while it was ranked 37 (last) for financial and legal companies. This suggests that there is a close agreement between educators and respondents from CPA firms about the importance of this topic in an AIS course.

The second significant difference noted in Table 6 relates to system documentation. For employers, systems documentation in general, business process diagrams, flowcharts, and data flow diagrams had similar ranks (7, 8, 9, and 11, respectively). Educators had the same rank as employers for flowcharts, but the ranks for systems documentation in general, business process diagrams, and data flow diagrams were lower (13, 17, and 22, respectively). This is a shift from Bain et al. (2002) , where the rank for systems documentation was higher for faculty than professionals (3 vs. 22). It seems that employers are placing more emphasis on documentation than they had before Sarbanes Oxley.

No Opinion Responses

As mentioned above, we included the “no opinion” category in the survey so that respondents who were unfamiliar with a topic would not guess at its relevance. Moreover, the rate of “no opinion” responses is a useful gage to assess the familiarity of different groups with AIS topics. Table 6 displays the percentage of “no opinion” responses by question. We noted a relatively higher occurrence of “no opinion” responses for the employer group. For educators, the “no opinion” response rate for all questions was less than 10%.

In contrast, for the employer group, 10 (out of 37) questions had more than 25% “no opinion” response rate. The questions with high “no opinion” responses were also those that generally ranked lower by the employers. As would be expected, there was a tendency to say “no opinion” among people who do not supervise entry-level accountants (median “no opinion” response rate of 21%) vs. those that do (median “no opinion” response rate of 8%).

We found that employers and educators rated almost two-thirds of the AIS topics in the same category ( Table 4 ). The educators and employers rated internal control, transaction processing systems and cycles, systems documentation, computer fraud, and database management as moderately important or most important. Employers had more topics rated as lesser importance , while educators rated most of those topics as having moderate importance .

A direct one-on-one comparison of our research to prior studies presents nontrivial challenges due to the differences in topics explored, importance ratings employed, and subject populations of the studies involved. However, our findings on core topics closely agree with the conclusions of other authors. These core topics include spreadsheet skills, internal controls, transaction processing/cycles, and general ledger reporting. The significance of these topics has remained relatively constant over time. Covering these topics in the basic AIS course would leave time for a few additional topics of particular interest to an instructor or that are requested by advisory committees or local employers. Having a standard core of AIS topics across schools would prevent confusion as to what new graduates learn in the basic undergraduate AIS course.

Educators and employers in our study rated topics that were predicted by Bain et al. (2002) to exhibit rising prominence as having moderate importance . These include SQL, ERP systems, Internet communication systems, and e-commerce. Certain other areas, such as Sarbanes Oxley and encryption that have gained prominence over the last few years and were rated as having moderate importance in our study, were not considered in most previous studies.

Employers rated several topics related to databases in the lesser importance category. This is surprising given anecdotal evidence from graduates of our accounting program and previous research ( Fordham, 2005 , p. 117) that found both “advanced understanding of relational database design” and “working knowledge of database query design…” were important AIS skills. Looking at the subdivision by employer type ( Table 4 ), both financial/legal and other firms scored QBE higher than the combined group, as having moderate importance and other firms also scored SQL and basic computer programing as having moderate importance . In contrast, CPA firms rated basic database concepts as having lesser importance than the combined group rated them. This agrees with prior research that found database skills were more important in industry and government ( Welch, Madison, & Welch, 2010 ). It may be that CPA firms have the client supply most of the data for analysis, while in other firms, accountants are responsible for retrieving the data.

The single topic rated as having greater importance by both groups was basic spreadsheets. Advanced spreadsheets had the second highest mean in both groups ( Table 3 ). Some business schools, including ours, teach/require basic spreadsheet proficiency as a component of the general business curriculum. Badua's (2008) analysis of AIS course syllabi did not find spreadsheets as one of the top ten topics covered.

There was less agreement between the educator and employer groups on the topics considered to be of lesser importance . The sentiment of irrelevance expressed by employers was far stronger than that expressed by educators. Some of the less important topics identified were XML, basic programming, and the Internet (TCP-IP, client-server systems).

Employers also had XBRL in the lesser importance category. Educators rated XBRL as having moderate importance . The employer rating was surprising, given the fact the SEC requires companies to submit financial statements in XBRL. It seems that accounting students should have a basic understanding of XBRL and how it is used. That understanding would be facilitated if students understood XML (rated as of lesser importance by both groups of respondents) before being introduced to XBRL. However, this response is similar to the findings of Winstead and Wenger (2015) , where CPAs favored a lower level of proficiency than academics for “data-sharing and XBRL.” Looking at the breakdown by employer category, other firms was the only category that changed XBRL from lesser to moderate importance .

Changes at Our Institution

Our department first implemented a required AIS course for undergraduate students entering the school in 2009. This change was a result of a recent program review and the implementation of the 150-hour requirement for CPAs in New York. Before that time, an elective AIS course was offered only once per academic year due to lack of student demand/interest. The new course was offered for the first time in the Spring 2011 semester. Since that time we have used a variety of different textbooks and approaches to teaching the course. Also, although our Accounting Program is not separately accredited, we were aware of Accounting Standard A7 issued in 2013 and reiterated in 2018 as Standard A5. The standard states, in part, that accounting students should have experience in “development of skills and knowledge related to data creation, data sharing, data analytics, data mining, data reporting, and storage …” ( AACSB International, 2018b , 27). To ensure the required AIS course is current and to determine what content is most appropriate for the elective AIS course, our department decided to survey AIS educators, and firms that recruit our students. The results of those surveys, reported in this paper, have helped us to tailor our AIS courses to provide the highest level of relevance to our students.

We have made modest changes to the required AIS course. We have increased the coverage of internal controls and COSO and made the AIS course a prerequisite to the auditing course. The prerequisite has presented some problems due to the number of required accounting courses. We have continued with it at present but may have to change it to a co-requisite in the future.

Rather than flowcharts, we now use business process diagrams (BPDs) to illustrate system documentation. In our survey, flowcharts and BPDs had the same mean response from employers. However, the mean for BPDs had no significant difference with the mean of educators (see Table 6 ). This is noteworthy since, in general, employers rated topics lower than educators. Several students have commented that they have found this relevant when interviewing for jobs. Each semester students are required to complete a project requiring them to analyze data in a database to investigate a business problem and communicate their findings. In the most recent semester, students were required to complete a BPD of the system, to document their understanding, before completing the other parts of the project.

Both educators and employers have consistently ranked basic and advanced spreadsheet skills as important for accounting students. Our surveys reinforced these findings. As mentioned above and as implied by AACSB, we believe that the topic of basic spreadsheet skills belongs in a course required for all business majors. Therefore, we only introduce a limited number of spreadsheet functions (e.g., what-if analysis and data validation) that have specific applications in the text.

We have revamped the elective AIS course in our department based, in part, on the results of our research. The class is now taught in a computer classroom with students spending significant time in each class learning different types of software. We have added a several-week module on advanced spreadsheet functions. Both employers and educators ranked advanced spreadsheets highly (second for employers and fifth for educators). Anecdotal evidence from students indicates they have found this knowledge immediately useful in their internships and employment. In our survey, employers were asked: “Please list any specific Commercial Accounting software students should have experience with.” Quickbooks was the most frequent software mentioned. In response, we have added a Quickbooks module. We also added modules on NetSuite (a cloud-based ERP system) and Tableau (for data visualization). Students have reacted favorably to the changes. Enrollment in the elective doubled in the second offering of the revamped course.

At the graduate level, our M.S. in Accounting program has added a concentration and a certificate in data analytics to address growing interest in this area. The four new courses that comprise this concentration area are: Business Intelligence and Information Systems, Quantitative Methods for Data-Driven Decision Making, Data Visualization and Predictive Analytics, and Decision Modeling and Analytics.

Implications and Suggestions

Based on survey results and the limited changes made at our institution, we have several suggestions. Both employers and educators rate Excel as having greater importance . As mentioned above, we have added an advanced spreadsheet component to our elective AIS course. Several students have commented they have found this useful in internships/jobs. In general, we believe the best way for students to acquire and build competency using spreadsheets is to incorporate an advanced spreadsheet assignment in every accounting course, negating the need to include it as a separate topic in AIS.

“Consistent with mission, accounting degree programs integrate current and emerging accounting and business practices in three primary components within the curricula. 1. Information systems and business processes including data creation, manipulation / management, security, and storage. 2. Data analytics including, for example, statistical techniques, clustering, data management, modeling, analysis, text analysis, predictive analytics, learning systems, or visualization. 3. Developing information technology agility among students and faculty, recognizing the need for continual learning of new skills needed by accounting professionals” ( AACSB International, 2018b , 27).

The recent AACSB 2018 Business Standards update has added Technology Agility to Standard 9 – Curriculum Content ( AACSB International, 2018a ). This implies that technology should be integrated throughout the business curriculum, not just in accounting classes.

Badua et al. (2011) found that the number of topics covered in an AIS course has remained constant at about six. However, they note that the variety of different topics taught in AIS courses has increased over time. The results of the current research show that AIS educators and employers agree on a broad array of topics that is of moderate importance to accounting undergraduates. A single undergraduate AIS course does not have sufficient time to cover in any depth or even introduce all of the topics identified as being important. We agree with the suggestion of Badua et al. (2011) that a second AIS course may be warranted. This second course would contain those “likely to change with technological innovation.” We believe the second course could address topics rated as moderate importance not addressed in a basic AIS course and topics important to local employers.

We recognize this suggestion may be impractical at many institutions due to the number of required courses for accounting majors. Boulianne (2016) found a decrease in the number of required IT courses in accounting programs since the unification of the three Canadian professional accounting associations. With the advent of the 150-credit hour requirement for a CPA license, schools should critically assess whether there are courses that relate primarily to the CPA examination that could be moved to the graduate program allowing for additional flexibility in the undergraduate program. Another approach is to determine if there are IT topics/skills that are relevant for all business students to have. Examples of possible topics include privacy regulation and e-commerce. A required course could then be designed to address those topics as part of the curriculum for all business students. A business course focused on technology is in line with the recent update of AACSB Business Standards, which includes Technology Agility ( AACSB International, 2018a ).

Limitations of the Study

There are several limitations to the current study. Our first survey only included instructors attending the AIS Educator Conference. Similarly, we e-mailed employers' surveys to employers who recruit accounting students at our college. However, we believe that the industries that recruit our accounting students are similar to other schools located in a medium-sized metropolitan area (~1,000,000 population). The majority of respondents were from CPA, financial, and legal firms. The ordering of topics in the survey may have created a bias in responses. The topics were not randomized. Bryan and Smith (1997) found randomization did not eliminate bias. Another concern is sampling bias created due to nonresponse. For the employer group, the exceptionally high response rate (85%) to the survey alleviated our concerns in this regard. For the educator group, even though the response rate was lower (43%), the sample size (54) was satisfactory. Moreover, the profile of the respondents closely resembled the general attendee profile of the AIS Educator Conference.

As explained in Table 2 , the sampling periods used for the educator and employer groups are slightly different. The sampling period for the employer group was extended by an additional year to achieve a more representative sample. We believe that that the added duration for the employer group is not sufficiently long to incorporate a marked change in the opinions of the educator and employer groups on AIS topics of interest.

It would be helpful to explore the perceptions of different types of employers in more detail. Our limited sample size prevented an in-depth analysis in this regard. We also did not collect detailed information on the survey participants. Collecting additional demographic information would be useful.

Summary and Future Directions

This study aimed to compare the perceptions of educators and employers regarding topics of importance in AIS education. To that end, we surveyed AIS educators and employers of recent accounting graduates. In line with past research, our findings reaffirmed the strong agreement between educators and employers on core AIS topics, including spreadsheet skills, internal controls, transaction processing/cycles, and general ledger reporting. On the other hand, Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce have gained prominence among educators and employers.

Our study highlights the need to investigate emerging questions on AIS curriculum. For 85% of the educators surveyed, their institution only offered one AIS course. The number of AIS topics continues to grow. It would be useful to study the need for a second AIS course from both the educator and employer points of view. Another topic for further research is the determination of the factors that underlie markedly different ratings of topic between the educator and employer groups (e.g., database concepts, XBRL). The depth and breadth of data analytics in the AIS curriculum warrants further study. Likewise, Blockchain technology and cryptocurrencies have recently gained prominence in business publications. They highlight the fact that it is important for research addressing topics in AIS to be performed periodically so that we can monitor trends and new topics.

This paper contributes to the literature by reporting on the perceptions of educators and employers of the topics that are important to accounting students. It provides data that will assist educators in evaluating what topics would be most relevant to their students. Curriculum research should be performed periodically because we, as accounting educators, must consider industry needs and the changes in technology as we update and improve our curriculums.

The authors would like to thank both the current and prior Editors-in-Chief, the associate editor and two anonymous reviewers whose comments and suggestions greatly improved the quality of our original manuscript.

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Handbook: Accounting for bankruptcies

Handbooks | March 2024

Latest edition: Our in-depth guide provides interpretive guidance for before, during and after Chapter 11 bankruptcy.

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We address the key accounting and financial reporting issues facing companies moving through the various stages of Chapter 11 – with Q&As, examples, and interpretive guidance.

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Subtopic 852-10 provides specific accounting and financial statement presentation requirements for entities in Chapter 11 bankruptcy. These requirements bring their own challenges, and, in some cases, it may be difficult to understand how the guidance intersects with the broad US GAAP requirements that continue to apply to entities in Chapter 11 bankruptcy.

This handbook addresses some of the key accounting and presentation issues facing companies moving through the various stages of Chapter 11 bankruptcy: as they approach a bankruptcy filing, once they are in bankruptcy, and as they emerge from bankruptcy.

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Handbook: Accounting for income taxes

Handbooks | February 2023

Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.

Our Handbook is designed to assist in an understanding of the application of ASC 740, providing in-depth guidance on a wide range of implementation issues.

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All entities subject to income tax

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Key Impacts:

Among other things, this february 2023 edition incorporates:.

New guidance on the accounting for key provisions of the Inflation Reduction Act (IRA) and CHIPS and Science Act, including Corporate AMT and refundable and transferable tax credits.
Clarified guidance on accounting for tax credits that are like government grants.
New guidance on accounting for the global minimum tax.

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Tax effects of business combinations
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Examples of scheduling temporary differences
Accounting for investments in qualified affordable housing projects

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Accounting for Income Taxes

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IRA and CHIPS: Tax considerations

Our impressions on the accounting for key provisions in the recently enacted tax legislation.

Global Minimum Tax

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Handbook: Tax credits

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How Does Science Misinformation Affect Americans from Underrepresented Communities?

New bu-led research suggests false information festers due to structural dynamics, including historic discrimination.

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Photo via iStock/MicrovOne

Rich Barlow

Anyone who spends time on social media knows that we’re awash in misinformation—particularly around science and health. But new Boston University–led research has found historically excluded and marginalized Americans may be more vulnerable to inaccurate notions about science due to “structural and institutional power dynamics.”

In a paper published in Science Communication , the researchers—five from the BU College of Communication and one from Baylor University—conducted two focus groups in 2021 with 19 Black and Latino social media users in Greater Boston. The participants weren’t selected on income, but rather as members of groups that have faced historical discrimination, says Michelle Amazeen , COM’s associate dean of research and the study’s lead investigator.

“They had to qualify as what we call ‘misinformation-receptive’ or ‘misinformation-vulnerable’ on the topic of climate change,” she says, using terms coined by coresearcher Arunima Krishna , a COM associate professor of mass communication, advertising, and public relations. The former term refers to people susceptible to misinformation either because they’ve accepted it before or hold extreme attitudes or high motivation about climate change. The latter refers to people displaying either extreme attitudes toward climate change or “high knowledge deficiency” about it, putting them at moderate risk of misinformation susceptibility.

In their paper, the researchers said their discussion with focus group participants revealed “relative disengagement from science-related news and information” and that power dynamics impeded “access to accurate information and indicate how missing voices must be included in the efforts at media and information literacy initiatives.” The other COM researchers were Yi Grace Ji , an assistant professor of mass communication, advertising, and public relations; Chris Chao Su , an assistant professor of emerging media studies; and James J. Cummings , an assistant professor of emerging media studies. The study received funding from the Rita Allen Foundation.

The Brink spoke with Amazeen, a COM associate professor of mass communication, about the study’s findings and if it revealed any new approaches to tackling misinformation.

With Michelle Amazeen

The brink: what is new about your study.

Amazeen: A handful of [previous] researchers talked with underrepresented communities. What’s novel about our study is that we were able to identify and talk with people who were susceptible to misinformation. We prescreened them just [about] climate, but we have reason to believe that people’s vulnerability to one type of science-related misinformation spreads to other topics.

The Brink: In the focus groups, what were the questions you asked?

Amazeen: We talked about media usage and, in one group in particular, nobody mentioned engaging with news; it wasn’t top of mind for them. When I asked them about it, a few of them said, “If I need to—if I’m taking a trip and I need to know the weather, or when the coronavirus happened.” They would tune into news about that. But it wasn’t part of their daily routine to engage with news. Some of it was because the groups really didn’t see themselves reflected in the news—people who looked liked them in the news, the journalists. More often, the people who looked like them were being accused of being violent or predators or that sort of thing. I specifically had to ask about science-related topics; that didn’t come up organically, either. Climate came up, COVID-19 came up—this was in the summer of 2021, so the vaccines were out. Also, health and wellness— that was the topic that really engaged a lot of them. I didn’t bring it up; they brought it up.

The Brink: Define the issues that they brought up.

Amazeen: What’s in our foods; being able to eat healthy and take care of ourselves; dealing with things like diabetes. They don’t know what to believe; there’s a lot of conflicting information. One brought up—and others chimed in—food additives, such as [preservative] BHT and [whitener] titanium dioxide. In Europe, these chemicals are banned, but the CDC and other agencies have said, in the quantities that they’re in, they don’t pose any harm. But there are other links that people are seeing on the internet, saying, “this is bad for you.” One of the participants, while we were conducting the focus group, said, “I just Googled it. Is BHT bad for you? The first thing that pops up is, ‘There’s no evidence that BHT is harmful in the amounts used in packaged food.’ First thing. I didn’t click anything. I just did a basic Google search. But then the funny thing is, right after that, it says, ‘General Mills to remove antioxidant BHT from its cereals.’ So, if it’s harmless…” I think there’s a lot of distrust about what they’re being told. There’s a history of marginalized groups being taken advantage of by our government.

The Brink: Are you talking about things like the Tuskegee study [which in 1932 began studying syphilis in Black men without their informed consent]?

Amazeen: Exactly, and they brought that up.

The Brink: How many actually fell for scientific misinformation?

Amazeen: Some of them did. There were a few who were not vaccinated [against COVID]. One of them said [the vaccine] didn’t go through clinical trials; it did. Somebody said that it causes autism; that’s been debunked, as well. Other people brought up how the government has come after physicians who don’t prescribe certain things or raise questions about procedures or vaccines—and even implied that the government has killed people who have brought up those questions. They brought up COVID being developed as a bioweapon, referring to the Yan reports [a disinformation campaign promoted by, among others, former President Trump adviser Steve Bannon].

The Brink: In this social media era, lots of people are susceptible to misinformation. What makes that problem more acute, or different, among marginalized folks?

Amazeen: We were in no way trying to imply that these communities are more susceptible [than anyone else]. I think the point is that misinformation and disinformation have been weaponized and targeted to these populations , to sow divides, especially as it relates to the election. That’s not science-related. But there is evidence that Russia tried to create confusion about the safety of [COVID] vaccines, and that very well could have been targeted to communities that tend to already be more distrustful of the medical community. They’re less likely to have primary care physicians, a network in the medical community that they can turn to.

We were in no way trying to imply that these communities are more susceptible [than anyone else]. I think the point is that misinformation and disinformation have been weaponized and targeted to these populations. Michelle Amazeen

The Brink: What can be done about this?

This came up toward the end of our discussion. They wanted to hear from local leaders—whether it’s congresspeople, clergy members, school board members—to talk about science-related issues. But I think misinformation is going to continue to be rampant. Interventions are no match, they’re not a panacea for us being inundated by so much misinformation. And it’s not just on social media. There’s plenty of it on the internet, on cable or radio. One ray of hope we talked about was the public education system making media literacy part of the curriculum. Hand in hand, public education, the public library system, and local communities can work synergistically to educate people about what’s happening. It’s hard to keep up with how quickly technology is evolving, though. ChatGPT wasn’t a thing when I did these focus groups. Deep-fake videos used to require expensive equipment and a good deal of time. Today, you can get something downloaded almost instantaneously and make something that looks realistic. We need to be using any and all the tools that we have, and media literacy education seems to be one of the sharpest, most effective tools we have. I’m hopeful that a new, comparative study I’m involved in will bear this out.

This interview has been edited for brevity and clarity.

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Senior Writer

Rich Barlow is a senior writer at BU Today and Bostonia magazine. Perhaps the only native of Trenton, N.J., who will volunteer his birthplace without police interrogation, he graduated from Dartmouth College, spent 20 years as a small-town newspaper reporter, and is a former Boston Globe religion columnist, book reviewer, and occasional op-ed contributor. Profile

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How People Are Really Using GenAI

Marc Zao-Sanders

The top 100 use cases as reported by users on Reddit, Quora, and other forums.

There are many use cases for generative AI, spanning a vast number of areas of domestic and work life. Looking through thousands of comments on sites such as Reddit and Quora, the author’s team found that the use of this technology is as wide-ranging as the problems we encounter in our lives. The 100 categories they identified can be divided into six top-level themes, which give an immediate sense of what generative AI is being used for: Technical Assistance & Troubleshooting (23%), Content Creation & Editing (22%), Personal & Professional Support (17%), Learning & Education (15%), Creativity & Recreation (13%), Research, Analysis & Decision Making (10%).

It’s been a little over a year since ChatGPT brought generative AI into the mainstream. In that time, we’ve ridden a wave of excitement about the current utility and future impact of large language models (LLMs). These tools already have hundreds of millions of weekly users, analysts are projecting a multi-trillion dollar contribution to the economy, and there’s now a growing array of credible competitors to OpenAI.

Marc Zao-Sanders is CEO and co-founder of filtered.com , which develops algorithmic technology to make sense of corporate skills and learning content. He’s the author of Timeboxing – The Power of Doing One Thing at a Time . Find Marc on LinkedIn or at www.marczaosanders.com .

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At TechRepublic, we aim to bring our readers fair, unbiased reviews that help them make informed choices about which accounting software products to invest in. A crucial aspect of that goal is ensuring our readers know exactly how we evaluate brands, including the criteria we use to rate the software we review.

We use a proprietary in-house algorithm to calculate star ratings for reviewed accounting software brands. Below, we explain how our algorithm weights each of the five categories we prioritize when reviewing software. We also overview our primary research methods and explain which criteria we look at when calculating scores in each category.

SEE: What Is Accounting? Definition, Types, Importance and Examples (TechRepublic)

Our algorithm weights pricing to 25% of our overall score. Criteria we use to calculate brands’ score in this category include the following:

Free trial availability, including the free trial’s length and whether credit card information is required upfront.
Transparent pricing information, including transparency about additional fees.
Highest and lowest listed price points and how they compare to the average market price.
Add-on fees for essential services, additional users, integrations and more.
Free accountant access.

Accounting and bookkeeping features

Our algorithm weights bookkeeping and accounting software features to 35% of our overall score. Criteria we use to calculate brands’ score in this category include the following:

Unlimited customizable invoicing.
Estimates and quotes (easily convertible to invoices).
Online payment acceptance with multi-currency support.
Receipt scanning.
Bank and credit card account syncing.
App-based mileage tracking.
Automatic bank reconciliation.
Automatic journal entry creation and chart of accounts access.
Income and expense tracking with automated expense categorization.
Cash flow management, budgeting and forecasting.
Inventory management.
1099 contractor management.
Baseline accounting reports.
Sales and sales tax tracking.
Integration with essential third-party apps, especially payroll, time-tracking and spreadsheet apps.

Ease of use

We weight ease of use to 15% of our overall score. Criteria we use to calculate accounting brands’ score in this category include the following:

Ease of customizability.
Automation.
Customizable workflows.
Modern dashboard interface and mobile app design.
Intuitive UX.
Ease of mobile access.
Accessibility for non-accountant business owners.

Customer service

Our algorithm weights customer service to 15% of our overall score. Criteria we use to calculate top accounting software brands’ score in this category include the following:

Modes of customer support, including phone access, email-based service, chat accessibility and online forums.
Hours of live support.
Additional fees for top-tier customer service.
Personalized setup assistance.
Access to dedicated points of contact.
Average customer support response time.
Responsiveness to documented customer complaints.

Expert analysis

Our expert writers’ personal analysis of each brand constitutes the final 10% of each algorithm score. The most valuable element of this category is our writers’ ability to access the software and test it firsthand. If a firsthand trial isn’t available, we’ll attempt to schedule a demo call with the company where we can ask direct questions and see the software in action.

SEE: The Best Accounting Software for Small Businesses (TechRepublic)

If software isn’t available to test or demos are difficult to schedule, we reflect that in the review itself. We prioritize brands that are open and honest about their software’s capabilities and actively work to inform potential customers before pushing them toward a sale.

Along with our ability to contact the software company and test the software ourselves, we look at factors like the following to calculate the expert analysis score:

Any unique perks offered by the company compared to similar brands.
Any unique downsides reflected in the software.
Ease of access to accurate information about each brand’s products, features, pricing and plans.

Our accounting software research methods

As we said above, the top factor in scoring accounting software is whether we can test the software ourselves. When we can’t secure hands-on access to software, we contact brands to request demos. Along with first-hand testing experience, we rely on other sources of knowledge to bring our readers well-rounded reviews:

Information directly received from sales representatives.
Product specs and company information found directly on each brand’s website.
Verified user reviews from trustworthy third-party sources, which include (but aren’t limited to) the BBB, Google Play, Apple’s App Store, Consumer Affairs and Gartner Peer Insights.

Frequently asked questions

How do i evaluate accounting software.

To evaluate accounting software, we recommend reading comprehensive accounting software reviews on sites like TechRepublic. However, along with reading reviews, testing accounting software yourself is the best way to determine if a certain brand is the right fit for your company or not.

Whenever possible, we recommend taking advantage of free trials, but make sure you check out the terms and conditions before signing up: Some software companies require you to enter a credit card number and agree to automatic billing before giving you free trial access.

If a company doesn’t offer a free trial, it will usually give you the option to schedule a free demo. (This is particularly true for enterprise accounting software , which is often customized to each company’s needs and renders a free trial less useful.) You may also be able to download a temporary demo version of the software using a sample company so you can get to know the software’s interface and functionality.

While we also recommend looking into verified user reviews, it’s smart to take those reviews with a grain of salt. For the most part, customers only leave reviews when they’re extremely satisfied or extremely dissatisfied with a product, which can skew the online reviews.

If you have an accountant or bookkeeper, they can likely offer personal recommendations tailored directly to your business’s situation. Generally speaking, you can prioritize this face-to-face recommendation over online user reviews.

What factors should I consider when choosing accounting software?

When choosing accounting software for your business, consider criteria like your business’s budgetary constraints and feature requirements. You should also think about issues like scalability — do you want accounting software that can grow with you, or are you comfortable starting out with small-business-only accounting software and switching to another provider as your team grows?

Similarly, make sure the accounting software you choose integrates with any business apps you already use. If you can’t access a trial version of the software, don’t be afraid to ask the software sales rep direct questions before committing to a product: You should know exactly how the software works, what features it offers, how much you’ll pay month over month and what the interface looks like before signing up.

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150 Accounting Research Topics for College In 2023
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300 Best Accounting Research Topics To Consider
Also, from here, find out a list of 200 exclusive accounting research paper topics and ideas. Accounting Research Paper Topic Selection Tips. Accounting is an interesting subject that deals with the systematic process of recording and managing financial accounts related to a business. The common accounting process includes summarizing ...
Spotlight on 130+ Accounting Research Topics: Bridging ...
Accounting research topics refer to specific subjects or areas within the field of accounting that scholars, researchers, and students focus on for in-depth investigation, analysis, and exploration. These topics aim to contribute new knowledge, insights, and understanding to the accounting discipline. Accounting research topics can cover a wide ...
150+ Accounting Research Topics For Students In 2023
Accounting research is the process of studying and analyzing accounting data and information to gain information and knowledge about accounting concepts. In addition, this includes gathering, analyzing, and interpreting data related to accounting topics, such as financial reporting, auditing, taxation, and management accounting.
Top 15+ Accounting Research Topics For Students In 2023
Table of Contents. Here are the top 15+ accounting research topics for students in 2023: 1. Financial Reporting. Financial reporting is an essential aspect of accounting. It involves preparing and presenting financial statements that provide useful information to investors, creditors, and other stakeholders.
100+ Best Accounting Research Topics For Students In 2024
The junior accountant is an entry-level accounting job. The average salary for a Junior Accountant is $49,706 in 2023. 2. Bookkeeping Assistant. It's included in the best accounting jobs that are responsible for maintaining books and financial records. The average salary for a Bookkeeper is $46,741 in 2023. 3.
Top 100+ Accounting Research Topics For Students In 2023
In this blog, we give students a proper list of accounting research topics. This above-given information is most helpful for you and helps you to pick the best topic. These are the best 100+ accounting research topics. You can use them to save time and improve your accounting research topic.
80+ Accounting Research Topics For Beginners and Experts
20+ Accounting Research Topics For Beginners. The role of AI and ML in accounting: opportunities and challenges. The main impact of the COVID-19 pandemic on financial reporting and auditing. The use of blockchain technology in accounting and auditing. Sustainable accounting and corporate social responsibility reporting.
120 Accounting Research Paper Topics
Tax Accounting Research Paper Topics: The impact of tax reform on small businesses. Tax planning strategies for multinational corporations. The role of tax incentives in promoting renewable energy investments. Tax implications of cryptocurrency transactions. The effectiveness of tax audits in detecting tax evasion.
Accounting Articles, Research, & Case Studies
by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for ...
70 Successful Accounting Thesis Topics for Students
Here are some good examples of accounting research topics ideas. Accounting origin. The Ethics of Accounting and Its Relevance in The Society. Company structure influence on Accounting. Information Systems For Accounting. Accounting and Taxes. Accounting as Relates to Personal Finance. Profit Management.
100 Best Accounting Research Topics
1) You should brainstorm several ideas; 2) You should choose a topic that interests you; 3) You should choose a topic that is original, and 4) You should choose a topic you know you can research and write about given any surrounding constraints. It sounds easy enough but unsurprisingly most students around the world struggle to come up with ...
444 Best Accounting Research Topics to Get Good Grades
444 Awesome Accounting Research Paper Topics. When you are writing a research paper, there are several things that you need to keep in mind. First, you need to brainstorm unique ideas to write your paper about. Second, the topic needs to be one that interests you. Third, it must be feasible to collect enough content to present a good paper.
Lists of Accounting Research Topics You Were Looking For
Cost accounting as a tool for banana cultivation. Cost accounting as a tool for the clothing industry. Project for the use of cost accounting in the oil industry. Project for cost accounting in the health industry. Here we have shared mind blowing research topic on accounting that will definitely help you in long term.
Recent Trends in Accounting and Information System Research: A ...
Accounting has been evolving to follow the latest economic, political, social, and technological developments. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This exploratory paper selects technological matters in accounting as its research object, proposing a literature review that uses archival research as a ...
Top 189+ Quantitative Research Topics For Accounting Students
Corporate Finance Quantitative Research Topics For Accounting Students. Capital Structure Dynamics and Firm Performance: A Quantitative Approach. Quantitative Analysis of Dividend Policy and Firm Valuation. Corporate Governance and Firm Financial Performance: A Quantitative Study. The Impact of Mergers and Acquisitions on Shareholder Value: A ...
Exploring Quantitative Research Topics for Accounting Students
Let's explore some intriguing quantitative research topics that can engage and challenge accounting students in their academic pursuits. Financial Statement Analysis Techniques: Investigate the ...
Topics for Your Undergraduate Accounting Information Systems (AIS
Since the mid-1980s, there has been growing interest regarding the most important topics to include in an undergraduate AIS course. Researchers such as Theuri and Gunn (1998), Badua, Sharifi, and Watkins (2011), Dillon and Kruck (2008), and Apostolou, Dorminey, Hassell, and Rebele (2014) explore topics on AIS course and textbook content and articles in accounting education and information ...
Systems
This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and ...
Healthcare Accounting Research: An Analysis, Review, and Suggestions
We review the sampled research along with additional (pre-1990 and post-2020) literature in an inclusive summary of extant healthcare-related accounting research, organized by topic and focused on identifying avenues for additional research. We then discuss several healthcare-related public data sources.
Accounting Information Systems
The relationship between accounting and information technology | Explore the latest full-text research PDFs, articles, conference papers, preprints and more on ACCOUNTING INFORMATION SYSTEMS. Find ...
The Growing Field of Nonprofit Accounting Research: 21st Century Data
G, ordon, Greenlee, and Nitterhouse (1999) reported on a significant development that had the potential to broadly expand research in nonprofit accounting beyond what was, until that time, often difficult and daunting work. Financial data from Form 990, an annual filing submitted to the Internal Revenue Service (IRS) and the primary financial reporting mechanism for most nonprofit ...
Topics for the Accounting Information Systems Course: A Dual
ABSTRACT. Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though ...
Research Roundup: How the Pandemic Changed Management
Summary. Researchers recently reviewed 69 articles focused on the management implications of the Covid-19 pandemic that were published between March 2020 and July 2023 in top journals in ...
Handbook: Accounting for bankruptcies
Handbooks | March 2024. Insight. Download now. David Yates. Partner, Dept. of Professional Practice, KPMG, US. 1 (574) 596 - 3528. We address the key accounting and financial reporting issues facing companies moving through the various stages of Chapter 11 - with Q&As, examples, and interpretive guidance.
Handbook: Accounting for income taxes
Among other things, this February 2023 edition incorporates: New guidance on the accounting for key provisions of the Inflation Reduction Act (IRA) and CHIPS and Science Act, including Corporate AMT and refundable and transferable tax credits. Clarified guidance on accounting for tax credits that are like government grants.
How Does Science Misinformation Affect Americans from Underrepresented
In a paper published in Science Communication, the researchers—five from the BU College of Communication and one from Baylor University—conducted two focus groups in 2021 with 19 Black and Latino social media users in Greater Boston.The participants weren't selected on income, but rather as members of groups that have faced historical discrimination, says Michelle Amazeen, COM's ...
Research: How Different Fields Are Using GenAI to Redefine Roles
The interactive, conversational, analytical, and generative features of GenAI offer support for creativity, problem-solving, and processing and digestion of large bodies of information. Therefore ...
How People Are Really Using GenAI
There are many use cases for generative AI, spanning a vast number of areas of domestic and work life. Looking through thousands of comments on sites such as Reddit and Quora, the author's team ...
Review Methodology for Accounting Software Services
Our algorithm weights customer service to 15% of our overall score. Criteria we use to calculate top accounting software brands' score in this category include the following: Modes of customer ...

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Spotlight on 130+ Accounting Research Topics: Bridging Theory and Practice

What are Accounting Research Topics?

Accounting Research Topics

Financial Reporting and Analysis

Auditing and Assurance

Taxation and Tax Planning

Corporate Governance and Ethics

Management Accounting and Costing

International Accounting and Reporting

Emerging Technologies and Innovations

Sustainability and Environmental Accounting

Behavioral Aspects in Accounting

Financial Markets and Investments

Advanced Accounting Research Topics

The Role of Sustainability Accounting in Corporate Decision-Making

Auditor Judgment and Decision-Making in Complex Financial Environments

Financial Reporting Quality and Market Valuation

Tax Avoidance Strategies of Multinational Corporations

Corporate Governance and Earnings Management

Behavioral Biases in Investment Decision-Making

Digital Transformation and Accounting Information Systems

Financial Distress Prediction Models for Firms

Environmental, Social, and Governance (ESG) Reporting Frameworks

Regulatory Changes in the Post-Global Financial Crisis Era

Impact of IFRS Adoption on Financial Reporting Quality

Blockchain Technology in Auditing and Assurance

Corporate Social Responsibility (CSR) Disclosures and Stakeholder Perception

Mergers and Acquisitions Accounting Challenges

Behavioral Ethics in Accounting Professionals

What are current research topics in accounting?

Smart Computers Changing Accounting

Numbers for a Better Earth

Super Safe Money Records

Numbers that Tell Stories