research about accounting students

Best 120 Research Topics For Accounting Students

Hey there, curious minds in the world of numbers and balance sheets! Are you ready to dive into the exciting realm of accounting research? Whether you’re an aspiring bean counter or a number enthusiast, we’ve got a treasure trove of 90 research topics for accounting students. Imagine unlocking the secrets behind financial reporting, discovering the magic of tax strategies, and exploring the ethics that guide the accounting world. From financial fairy tales to auditing adventures, this blog is your gateway to research topics that are as clear as crystal. So grab your pens, put on your thinking caps, and get ready to embark on a journey through the fascinating landscape of accounting ideas. Let’s explore together! 

120 Research Topics For Accounting Students

Financial accounting topics.

• The impact of financial reporting on investor decisions.
• Analyzing the effectiveness of International Financial Reporting Standards (IFRS).
• Earnings management and its implications on financial statements.
• The role of auditors in ensuring financial statement accuracy.
• Evaluating the effects of fair value accounting on financial reporting.
• Accounting for goodwill and its significance in company valuation.
• The relationship between corporate social responsibility and financial performance.
• Investigating the use of financial ratios in assessing company health.
• The challenges of implementing accounting standards in small businesses.
• Detecting financial fraud through forensic accounting techniques.

Management Accounting Topics

• Cost-volume-profit analysis and its role in decision-making.
• Budgeting techniques and their impact on organizational performance.
• Activity-based costing vs. traditional costing methods.
• Environmental accounting: Measuring and managing sustainability costs.
• Performance measurement in nonprofit organizations.
• Analyzing the relevance of balanced scorecards in strategic management.
• The role of management accountants in driving organizational change.
• Evaluating the use of variance analysis in controlling costs.
• The impact of technology on management accounting practices.
• Target costing and its role in pricing strategies.

Auditing Topics

• The evolution of auditing standards over the years.
• The importance of independence in auditor-client relationships.
• Auditing implications of the digital economy.
• Assessing the effectiveness of internal control systems.
• The role of auditors in detecting money laundering.
• Auditor liability and the legal framework.
• The use of data analytics in modern auditing practices.
• Ethical considerations in auditing: A case study approach.
• Audit committee oversight and its impact on financial reporting.
• The future of auditing: Trends and challenges.

Taxation Topics

• Comparative analysis of different tax systems worldwide.
• Tax planning strategies for small businesses.
• The effects of tax policy changes on individual behavior.
• Transfer pricing: Challenges and solutions.
• International tax evasion and methods of detection.
• Tax incentives and their impact on economic growth.
• The role of tax havens in global finance.
• Estate planning and its tax implications.
• Tax compliance issues in the gig economy.
• Environmental taxes and their contribution to sustainability.

Ethics and Social Responsibility Topics

• Corporate governance practices and their impact on ethics.
• The role of accountants in promoting ethical behavior.
• Whistleblowing and its effect on organizational culture.
• Social accounting and its role in measuring societal impact.
• Corporate fraud and the need for ethical leadership.
• Conflicts of interest in accounting: Prevention and resolution.
• Ethical considerations in financial reporting for nonprofit organizations.
• Professional ethics in the digital age of accounting.
• The impact of cultural differences on ethical decision-making.
• Sustainability reporting and its role in stakeholder engagement.

Emerging Trends in Accounting Topics

• Blockchain technology and its impact on accounting processes.
• Artificial intelligence in financial statement analysis.
• The rise of sustainable accounting practices in business.
• Robotic process automation and its implications for accountants.
• Cloud-based accounting systems: Benefits and challenges.
• Big data analytics and its role in auditing practices.
• Cybersecurity risks in accounting and preventive measures.
• The integration of ESG factors into financial reporting.
• Digital currencies and their accounting treatment.
• The future role of accountants in a tech-driven world.

Public Sector Accounting Topics

• Governmental accounting standards and their implications.
• Performance measurement in public sector organizations.
• Public finance management and accountability.
• The challenges of budgeting in government agencies.
• Financial transparency and accountability in the public sector.
• Evaluating the impact of public-private partnerships on financial reporting.
• The role of accounting in disaster response and recovery.
• Social welfare accounting and its role in policy evaluation.
• Environmental accounting in government initiatives.
• Healthcare financial management and its unique challenges.

International Accounting Topics

• Comparative analysis of accounting practices across different countries.
• Harmonization vs. diversity in international accounting standards.
• The challenges of translating financial statements in multinational companies.
• Cultural influences on financial reporting practices.
• International taxation and its impact on cross-border business.
• Exchange rate fluctuations and their effects on financial reporting.
• The role of international accounting bodies in standard-setting.
• Case study: Accounting challenges in global supply chains.
• The impact of globalization on accounting education.
• The role of accountants in promoting cross-border investment.

Accounting Education Topics

• The effectiveness of online accounting education.
• Integrating practical experience into accounting curricula.
• Assessing the impact of technology on accounting education.
• The role of internships in shaping future accountants.
• Teaching ethics and professional responsibility in accounting programs.
• Diversity and inclusion in accounting education.
• Curriculum development for evolving accounting industry needs.
• The use of case studies in accounting classrooms.
• Lifelong learning and professional development for accountants.
• Enhancing critical thinking skills in accounting students.

10 Intriguing Research Topics in Accounting and Finance for Undergraduates

• The Impact of Technology on Modern Accounting Practices.
• Exploring Ethical Dilemmas in Financial Decision-Making.
• Analyzing the Role of Financial Ratios in Assessing Company Performance.
• The Link between Corporate Social Responsibility and Financial success
• Investigating the Influence of Economic Factors on Stock Market Trends.
• Financial Planning Strategies for Young Professionals: A Comparative Study.
• The Role of Microfinance in Empowering Local Entrepreneurs.
• The Dynamics of Personal Budgeting and its Long-Term Financial Benefits.
• Assessing the Implications of Cryptocurrencies on Traditional Financial Systems.
• Analyzing the Effects of Global Economic Events on International Trade.

10 Research Topics in Accounting and Finance for Postgraduate

• Unraveling the Complexities of Derivative Market Strategies in Risk Management.
• The Role of Artificial Intelligence in Enhancing Financial Analysis and Decision-Making.
• Exploring the Nexus Between Financial Instruments and Macroeconomic Stability.
• Green Finance: Assessing the Integration of Sustainability into Investment Practices.
• Cryptocurrency Regulations: Balancing Innovation and Financial Integrity.
• Behavioral Biases in Investment Decision-Making: Implications for Portfolio Management.
• The Dynamics of Mergers and Acquisitions: A Study of Value Creation and Integration Challenges.
• Quantitative Easing’s Ripple Effect: Analyzing its Impact on Interest Rates and Inflation.
• Innovations in Fintech and their Disruptive Influence on Traditional Banking Models.
• Islamic Finance: Analyzing its Principles and Their Application in Contemporary Financial Systems.

10 Research Title for Accounting Students

• “Navigating Financial Reporting Challenges in the Era of Digital Transformation”
• “Ethical Dilemmas in Corporate Financial Decision-Making: A Comprehensive Analysis”
• “Unlocking the Potential of Data Analytics in Auditing Processes”
• “The Role of Sustainability Reporting in Shaping Corporate Social Responsibility”
• “Cryptocurrencies and the Evolution of Financial Transactions: Opportunities and Challenges”
• “Impact of International Financial Reporting Standards (IFRS) Adoption on Cross-Border Business”
• “Behavioral Biases in Investment Decision-Making: Implications for Personal Finance”
• “Financial Fraud Detection: Integrating Machine Learning and Forensic Techniques”
• “Examining the Relationship Between Tax Policies and Economic Growth”
• “Mergers and Acquisitions: Evaluating Financial Performance and Value Creation”

As we draw the curtain on this exploration of 120 compelling research topics for accounting students, we hope you’re feeling as inspired as we are by the vast possibilities that await your inquisitive minds. The world of accounting is a dynamic landscape, evolving with every technological stride and ethical challenge that comes its way. These research topics for accounting students serve as invitations to delve deeper, question assumptions, and contribute to the ever-growing body of knowledge.

Remember, each research topic represents a gateway to discovery, innovation, and the chance to make a meaningful impact in the realm of accounting. Whether you choose to unravel the intricacies of financial technology, dissect ethical quandaries, or scrutinize the shifting paradigms of financial reporting, your journey promises to be both enlightening and rewarding.

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• PROFESSIONAL ISSUES

How students view the accounting profession

A survey finds that students form perceptions of the accounting profession early — even before they enter college..

• Accounting Education
• Professional Development

In the last several years, the number of students majoring in accounting has declined significantly. The latest  AICPA  2021 Trends report  shows some sobering statistics, including a 2.8% decrease in accounting bachelor’s graduates in the 2019–2020 academic year, an 8.4% decrease in accounting master’s graduates, and a 17% decrease in new CPA Exam candidates. At many universities this trend seems to be continuing through 2022 and 2023.

While this decline clearly poses a challenge for educators in recruiting new students, its effects extend well beyond business schools. Other key stakeholders — including employers, businesses, and society — have only recently been forced to contend with a reduced accounting pipeline. Public accounting firms will find it harder to hire the number of new graduates they have typically recruited annually. In addition, the business community could suffer from having fewer professionals with accounting expertise. Lastly, current accountants may be asked to work longer hours to make up for the dwindling number of accounting professionals entering the workplace.

We, all accounting faculty members at Miami University in Oxford, Ohio, gathered data from more than a thousand of Miami’s students to help us better understand the nature of the problem and ultimately make more informed decisions to resolve it.

SURVEY BACKGROUND

Miami University is ranked among the top 50 national public universities by  U.S. News & World Report  and had an enrollment of more than 16,500 undergraduate students in 2021. Miami University’s student body largely takes classes in person on campus. Its accounting programs are well respected: Miami University’s accountancy bachelor’s and master’s programs consistently rank in the top 25 nationally.

During the fall semesters of 2021 and 2022, we asked students in Miami University’s “Introduction to Financial Accounting” and “Intermediate Financial Accounting I” courses to participate in an optional, anonymous survey about their perceptions of the accounting profession. These courses are taken by both accountancy and nonaccountancy majors, and we were curious to see how the profession is viewed by both groups of business students. We were also curious to note any differences in perception between accounting and nonaccounting majors.

The survey presented a series of statements asking students to indicate their agreement on a scale of 1, “Strongly disagree,” to 5, “Strongly agree.” The survey asked students about their perceptions related to job opportunities and salary potential in accounting, among other things. We collected and analyzed 1,411 responses. About 15% of the respondents had chosen to pursue a degree in accounting.

HOW STUDENTS VIEW THE ACCOUNTING PROFESSION

Overall, students agreed with statements suggesting that ample and varied job opportunities are available with an accounting degree (see the chart, “Students’ Perceptions of the Accounting Profession,” below). They also tend to agree that an accounting-related career can be intellectually challenging and fulfilling. Overall, students also agree that accountants have good earning potential right out of college, as well as good lifetime earning potential. The survey also showed that students disagree that the CPA Exam was the hurdle impacting their choice of major.

However, the survey results also reveal that students feel an accounting career requires longer hours and that the day-to-day tasks are less interesting than other business careers. In addition, an accounting degree is perceived to be harder to earn than degrees for some other business majors. Understanding these hurdles makes it easier to address the supply chain problem.

NONACCOUNTING MAJORS VIEW ACCOUNTING MORE NEGATIVELY

To better understand why business students chose to pursue or, more importantly, not to pursue an accounting degree, we performed statistical analyses on the responses of accounting and nonaccounting students. The discussion below highlights the startling differences between how these groups of students perceive the accounting profession.

Nonaccounting majors were much less likely to believe accounting has higher starting salaries or leads to higher career earning potential (questions 5 and 3, respectively). They also perceived that being an accountant requires working longer hours than other careers and provides fewer career opportunities than other majors (questions 7 and 1, respectively).

Perhaps even more concerning than the perceptions related to money is the fact that nonaccounting majors perceived an accounting career as being monotonous and less fulfilling (question 8), less interesting (question 10), and less intellectually challenging (question 2). Interestingly, accounting majors are more likely than nonaccounting majors to view an accounting major as more difficult than other majors (question 6).

Nonaccounting majors were also more likely than accounting majors to say the CPA Exam requirement made them not want to pursue an accounting degree (question 9).

WHAT THIS MEANS FOR THE PROFESSION

We also asked students when they chose their major. Fifty-two percent said they selected their major  prior  to entering college, while another 21% chose their major during their first year. Only 27% of students had yet to choose their major by the time they entered their second year.

Our data shows that we need to address these negative perceptions of the profession early. Accountancy departments should pursue several actions during students’ first year, if not earlier, to better explain accounting career opportunities and attract students to the major. These efforts likely will require significant involvement by the profession to better inform students and correct their commonly held misconceptions of the accounting profession.

WHAT CAN WE DO ABOUT IT?

The accounting supply chain problem will eventually affect a wide group of stakeholders. However, we all have an opportunity and a responsibility to do something to resolve it.

What can colleges and universities do?

Accounting faculty need to proactively engage students at a very early stage of career selection. We need to make sure that we share the objective facts about starting salaries and career salary growth, as well as the wide array of interesting career opportunities in the profession. Our data revealed that many students fail to perceive the fulfilling nature of the careers and employment opportunities that an accounting education can provide across industries (question 8) or the potentially highly interesting nature of accounting work (question 10). It is critical that faculty dispel these misconceptions so young students can make informed choices about their majors and careers.

What can members of the profession do?

The AICPA and other groups have developed materials that can be used as early as high school and the first year of college to show the true nature of accounting (see “AICPA Resources” for details). Students can also learn more about the profession at  ThisWaytoCPA.com .

Accounting firms and individuals should volunteer to speak at high schools and universities and use their social media presence to share the exciting and diverse work they do. Industry groups and firms can provide transparency related to salary data (both early and at later career stages) and actual hours worked. Widely sharing exciting accounting “success” stories is critical.

We encourage readers to explore other data around the accounting pipeline, including the previously mentioned  AICPA  2021 Trends report , as well as the Center for Audit Quality’s  recent study . We are in the early stages of discovery and encourage others to gather data and add input on this important topic.

Accounting is a great profession, and it is important to preserve it. It is on all of us to better inform students on the reality of our profession. Hopefully, if professors and professionals act now, we can address many of the perceptions and successfully increase the number of future accountants.

About the authors

William Brink, CPA, Ph.D., is an associate professor of accountancy; Tim V. Eaton, Ph.D., is the Arthur Andersen Alumni professor of accountancy; and Dan Heitger, Ph.D., is the Deloitte professor of accountancy, all at the University of Miami in Oxford, Ohio. To comment on this article or to suggest an idea for another article, email  [email protected] .

AICPA RESOURCES

Online resources

CPA Pipeline Research Roundup

CPA Pipeline Resources

Draft Plan to Accelerate Talent Pipeline Solutions

Academic Resource Hub

“ What Everyone Can Do to Strengthen the Next Generation of CPAs ,”  JofA , Sept. 1, 2022

Podcast episodes

“ New Strategies to Grow the Profession’s Pipeline ,”  JofA , March 24, 2022

“ Lessons in Building the Accounting Pipeline From ENGAGE 2021 ,”  JofA , July 29, 2021

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The influence of students’ perceptions and motivation on accounting and taxation careers.

1. Introduction

2. theoretical framework and hypotheses development, 3. methodology, 3.2. measurement models and methods, 5. discussion and conclusions, author contributions, institutional review board statement, informed consent statement, data availability statement, conflicts of interest.

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Sampaio, C.; Régio, M.; Sebastião, J.R. The Influence of Students’ Perceptions and Motivation on Accounting and Taxation Careers. Adm. Sci. 2024 , 14 , 18. https://doi.org/10.3390/admsci14010018

Sampaio C, Régio M, Sebastião JR. The Influence of Students’ Perceptions and Motivation on Accounting and Taxation Careers. Administrative Sciences . 2024; 14(1):18. https://doi.org/10.3390/admsci14010018

Sampaio, Carlos, Mónica Régio, and João Renato Sebastião. 2024. "The Influence of Students’ Perceptions and Motivation on Accounting and Taxation Careers" Administrative Sciences 14, no. 1: 18. https://doi.org/10.3390/admsci14010018

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Factors Affecting Accounting Students’ Academic Performance

This research attempts to explore contributing factors that affected accounting students’ academic performance. Respondents of the research were first degree accounting students from two private universities in Malaysia. The aim of the research is to investigate whether gender, prior accounting knowledge, accounting anxiety and age affect academic performance. Correlation test revealed that there is significant association between academic performance with gender, prior accounting knowledge and academic anxiety, while age is not significantly associated with academic performance. Multiple regression test was also administered to discover whether academic performance could be predicted by gender, prior accounting knowledge, accounting anxiety and age. Test results revealed that gender, prior accounting knowledge and accounting anxiety were predictors of academic performance, whilst age is not a predictor. In conclusion, the research suggests that students without prior accounting knowledge and has accounting anxiety should complete an introductory accounting program to develop and strengthen their basic accounting aptitude and confidence before pursuing an accounting degree.

Keywords: Academic performance , accounting , students , anxiety , gender , prior knowledge

Introduction

The accounting program is considered as difficult and complex ( Bahari et al., 2014 ). Students who have entered university and pursuing an accounting degree may face challenges in completing and excelling in their studies.

The longing to succeed can be a trigger variable for nervousness next to the anxiety of disappointment or failure. Some students face extreme pressure when learning accounting, which led to a deterioration of mental health due to the stress of learning the course ( Ison et al., 2020 ). Anxiety, nervousness, mentality, inspiration, individual qualities and so forth can influence the learning. Sometimes students who face these situations are disappointed because they could not manage these situations. However, research found that students who have had past experience in learning accounting fares better than those who have no experience. Research also suggests that students who have no prior accounting knowledge should at least go through a course to get to know accounting terms for them to understand the jargons used in classes at tertiary level. This would positively affect the students’ eagerness to learn accounting subjects. Other studies discovered that gender is associated with academic performance, where female students were found to perform better academically, but when it comes to mathematical-related subjects, the male counterparts fared better. Likewise, age is regarded as a determinant of academic performance. For example, Koh and Koh ( 1999 ) state that age is a factor of academic performance. They discovered that junior accounting students were academically outstanding to their seniors. Jansen and de Villiers ( 2015 ) also presented similar findings concerning age and academic performance.

Explorations of the factors that contribute to academic performance, whether positively or negatively, is important because discoveries from these studies will enable related parties such instructors, higher education institutions and accounting professional associations, address issues that may impede accounting students from obtaining excellent academic performance and becoming talented accountants of the future. Consequently, this research intends to investigate determinants affecting accounting students’ academic performance (henceforth academic performance and CGPA are used interchangeably in this research).

Review of Literature

Academic performance.

The decision to choose area of interest to pursue at tertiary level can be difficult. Some students may have a clear picture of their choice of study during high school, whilst some had that eureka! moment after they have completed their high school, or they were advised by people close to them. Some students may not have accounting knowledge prior to joining university. Conversely, Onay and Benligiray ( 2018 ) discovered that prior accounting background, prerequisite achievement, mathematical and statistical background significantly influence academic performance. Brook and Roberts ( 2021 ) suggest that math and accounting subjects taken in high school are significant predictors of student performance at tertiary level; whilst gender was not a predictor. However, Alfan and Othman ( 2005 ) reported the female students outdone their male counterparts academically. They also posit that entry qualifications and prior knowledge in economics, math an accounting are predictors of performance in students’ accounting degree program.

Contradictions concerning gender influencing academic performance is not a new subject. Coetzee et al. ( 2016 ) for example, discovered that female students in South Africa are more academically outstanding in accounting. Studies conducted in Thailand by Syukur ( 2021 ) and in India by Arora and Singh ( 2017 ) discovered the similar findings about the female students. Another study by Le Roux ( 2017 ) revealed the same result but this time for professional accounting exams. Jansen and de Villiers ( 2015 ), on the other hand revealed that the male students achieved better academically for undergraduate accounting courses in South Africa. Likewise, Koh and Koh ( 1999 ) reported that male students in Singapore outperformed their female counterpart at bachelor degree level. Further, Ghazvini and Khajehpour ( 2011 ) claim that even though female students studied harder, the male students had higher cognitive-motivational functions and perform better in calculation subject. Nonetheless, other previous literature reported no association between gender and academic performance ( Brook & Roberts, 2021 ; De Hart et al., 2011 ; Guney, 2009 ; Papageorgiou, 2017 ; Steenkamp, 2014 ). Therefore, the hypothesis generated is:

H 1 : Gender affects academic performance (CGPA).

Prior accounting knowledge

Experience provides the knowledge for us to make better choices and do better. A student who had prior academic knowledge would usually be able to appreciate a certain topic better; will be able to get better results in examinations. Doran et al. ( 1991 ) posit that students who had studies accounting at school is more confident when they do accounting subject at tertiary level. Nonetheless, Koh and Koh ( 1999 ) reported no difference in accounting performance for students who had no accounting background during high school to those with previous accounting background. Further, findings from literature indicate that previous accounting performance is indicative of later academic performance ( Onay & Benligiray, 2018 ; Myers, 2017 ). Husin et al. ( 2014 ) suggest that prior knowledge correlated positively with excellent performance in accounting. Joynt ( 2022 ) claims that introductory program introduced to students without accounting background positively improved their academic performance. Guney ( 2009 ) also found similar outcome where prior learning experiences affect academic results. However, the results were inconclusive as other literature presented evidence that prior accounting knowledge did not affect students’ grades in accounting (Byrne & Flood, 2008, Velasco, 2019). Likewise, Procházka ( 2016 ) discovered no association between prior knowledge with student performance. Further, Rossouw and Brink ( 2021 ) discovered that students who changed their major to accounting after the first year of study with no accounting background, succeeded in graduating with an accounting degree after three years. This means that prior accounting knowledge was not a factor deterring students to graduate. Therefore, the hypothesis generated based on previous literature is:

H2: Prior accounting knowledge affects academic performance (CGPA).

Accounting anxiety

Prior research states that a student’s level of accounting anxiety increases as she moves higher in the degree level ( Malgwi, 2004 ). Fairbanks ( 1992 ) asserts that anxiety is frequently found in arithmetic courses required for non-technical majors. De Borja ( 2012 ) on the other hand emphasizes that studying accounting education is similar to learning a foreign language and so it affects them comparably. Further, Arianpoor and Khayoon ( 2021 ) claim that students’ eagerness to learn accounting is negatively associated with anxiety, implicating that students will not be eager to learn accounting when anxiety is high. However, Brooks ( 2013 ) claims that a person who reappraise their anxiety into excitement is able to positively change their negative mindset and improve performance. Therefore, the hypothesis generated based on literature is:

H3: Accounting anxiety affects academic performance (CGPA).

According to Jansen and de Villiers ( 2015 ), age affects accounting performance. Säljö ( 1979 ) declares that older students are more conscious and motivated to achieve good academic performance, and this assertion is echoed by Guney ( 2009 ) thirty years later. However, Koh and Koh ( 1999 ) reported that junior students in Singapore outperformed the seniors at bachelor degree level. They explained that they younger students might perform better well because the knowledge they learnt were still fresh in their memory, whereas the older students did well because of their experience. The effect of age on academic performance is inconclusive. However, following Guney assertion, the hypothesis generated for this research is:

H4: Age affects academic performance.

Population and sample size

Population for the research is students taking their Bachelor in Accounting. Two private universities were chosen, as they were the most convenient and cooperative among the universities approached. Minimum sample size targeted for this research is 384 based on accounting student population in Malaysia ( Krejcie & Morgan, 1970 ).

Data collection

Questionnaire survey was the method for data collection. The questionnaires were distributed to Bachelor of Accounting students of two private universities in Malaysia. The universities were chosen because they were the most convenient and cooperative among those approached. 450 questionnaires were distributed equally to both universities and only 425 collected were usable for analysis. Prior to distribution of the questionnaire, reliability test was conducted on the accounting anxiety rate scale (AARS). The alpha for accounting anxiety was .849 and deemed acceptable ( Field, 2009 ).

Measurement of variables

The research questionnaire used for the research consists of three sections, namely: demographic profile and AARS, an instrument developed by Malgwi ( 2004 ) to measure student’s anxiety towards accounting. The following table 1 summarises the measurements of variables enquired in the questionnaire such as gender, race, age, prior accounting knowledge, cumulative grade point average and the AARS.

Result and Discussion

Demographic profile.

Demographic profile of respondents is summarised on Table 2. All respondents were undergraduate students taking accounting degree from two private universities. Accounting students from two universities took part in the questionnaire survey, with a total of 450 questionnaires distributed and collected from both universities. However, only 425 responses were usable for analysis.

There were nearly equal number of male and female responses collected, with 238 female (56 percent) and at 187 male (44 percent). Distribution of race among the students were nearly equal for the three main races in Malaysia, where of the 425 responses, approximately 34 percent were Malay, 27 percent Chinese and 37 percent Indian, while other race was at 2 percent.

Further, majority of the students were discovered to have prior accounting knowledge (62 percent) when they continued their tertiary studies at their respective universities. In terms of the distribution of CGPA of the respondents, 47 percent of them acquired a cumulative point average (CGPA) of between 3.00 to 3.49. Only 7 percent of the respondents had below than average CGPA. Additionally, nearly majority of the students were between the age of 21 to 23 (48 percent).

Correlation coefficient

Correlation test provides results whether gender, prior accounting knowledge, accounting anxiety, year of study and age influence academic performance. Results in the Table 3 indicate that gender, prior accounting knowledge and accounting anxiety were significantly correlated with CGPA (<0.01). Although the three factors were significantly correlated, the strength of the relationships were weak at .15 (Gender), .14 (Prior accounting knowledge) and .125 (Accounting anxiety). Year of study and age were not correlated with academic performance. This is indicative of prior study from Guney ( 2009 ) and more recently Sothan ( 2019 ) and Yousef ( 2019 ) where age is found not correlated with academic performance.

Regression analysis

Multiple regression analysis was executed to determine predictors of academic performance from gender, prior accounting knowledge, accounting anxiety and age. The result of multiple regression analysis revealed statistically significant association between gender, prior accounting knowledge and accounting anxiety. The result indicate that the most significant predictor variables are gender and prior accounting knowledge (p=0.001), and accounting anxiety (p<0.05).

Results indicate that gender, prior accounting knowledge and accounting anxiety are weak predictors of academic performance at [F(4, 420) = 6.899, p=0.000] with R2 at .062 (refer Table 4). The R2 of .062 indicates that 6.2 percent of academic performance is accounted for by gender, prior accounting knowledge and accounting anxiety, while the other 93.8% by other factors.

The predicted academic performance is 1.474 + .246 (Gender) + .251 (Prior accounting knowledge) + 0.164 (Accounting anxiety). However, no significant relationship was observed for age, denoting that it is not a predictor of academic performance. Therefore, we can define the CGPA model as:

Academic performance = 0 + b 1 Gender + 2 Prior accounting knowledge + 3 Accounting anxiety

= 1.474 + (.246 Gender ) + (.251 Prior accounting knowledge ) + (.164 Accounting Anxiety )

The result shows that gender is a predictor of academic performance, consistent with Koh and Koh ( 1999 ), Alfan and Othman ( 2005 ), Guney ( 2009 ), van Wyk ( 2011 ), Jansen and de Villiers ( 2015 ) and Almutawa and Suwaidan ( 2020 ); but inconsistent to Brook and Roberts ( 2021 ). Indeed, prior literature has indicated that female students are more academically diligent than their male counterpart is. Further analysis of test of significant difference discovered, female students were performing better than the male students (mean rank female = 228.46, mean rank male = 193.33). The current research did not explore reasons for the result that favours female students. Thus, there is a need for future research to determine why the female students outperform the male students.

Prior accounting knowledge is the second predictor that affects academic performance. Literature suggests that students with no accounting experience should enroll and pass introductory accounting level before registering in an accounting degree ( Joynt, 2022 ). Nonetheless, other literature claim that prior accounting knowledge did not have an impact on academic performance ( Brook & Roberts, 2021 ). Accounting enrollment at universities is on the increase as Malaysia strives to achieve 60,000 accountants by the year 2030. Thus, it is suggested that institutions of higher learning (IHL) create a bridging program that can help the weak students understand accounting better and at the end of the program decide whether they want to pursue an accounting degree.

The final predictor is accounting anxiety, which is commonly linked with self-efficacy. A person requires the competence to learn and work hard to excel in her studies, and the motivation to achieve success academically. Self-efficacy is when a person believe that she is capable of achieving certain goals and is willing to go the extra mile to achieve the goals ( Bandura, 1977 ). When a person beliefs that they are incapable of controlling their actions and achieving goals (self-inefficacy), anxiety kicks in ( Bandura, 1988 ). According to the regression model, when the level of anxiety increases, academic performance will increase. The result may indicate that students are driven to work harder to get good grades when they worry of not performing well. Interestingly, Brooks ( 2013 ) discovered a coping mechanism that a person does when faced with anxiety. They will reappraise their anxiety into excitement, to positively change that negative mindset and improve performance. Thus, this research proposes that the positive predictor of accounting anxiety to academic performance is the “opportunity mindset” as suggested by Brooks ( 2013 ).

Conclusion and Recommendations

The aim of the research was to investigate determinants of academic performance. Four elements established by previous research as determinants were gender, prior accounting knowledge, accounting anxiety and age. Regression analysis concluded that gender, previous accounting knowledge and accounting anxiety were predictors of academic performance, whilst age was not a predictor. This means that all hypotheses except for age were supported.

The current research highlights the importance of overcoming both internal and external factors affecting students’ academic performance. Results indicate female students were academically superior than their male counterparts. Related parties should investigate reasons behind the dissimilarity, how to assist the male students to overcome their academic issues: whether it was due to internal factors such as self-efficacy, motivation or external such as insufficient learning materials, distractions, etc. The issues that impede good academic performance can be tackled immediately with sufficient data from research.

Next is the importance of prior accounting knowledge. Accounting is known as one of the most difficult field. Equipping students with basic knowledge of accounting before they embark on an accounting degree, would strengthen their understanding of accounting, reduces accounting anxiety, improve performance and build an appreciation of the accounting profession. No longer will accounting be difficult for students who have no prior accounting background because they are academically prepared to go to the next level.

The research findings also lead to the following recommendation that can overcome both issues of prior academic knowledge and accounting anxiety. Firstly, IHL should introduce appropriate student selection procedure to gauge level of accounting knowledge before enrolling them into the bachelor of accounting. This may ensure students are capable of achieving good grades throughout they study. Secondly, IHL should enroll students that does not meet the minimum acceptable accounting knowledge and students with no prior accounting knowledge into introductory accounting pathway so that they can learn the basics of accounting. Upon completion of their introductory class, the students would already be equipped with accounting knowledge and would be more confident to move to the next level.

Next, are limitations to the current research and improvements recommended for future research. Firstly, the current research only investigated four determinants of academic performance (gender, prior accounting knowledge, accounting anxiety and age) based on past literature, which predicted only 6 percent of academic performance. Future research could introduce other determinants such as absenteeism or class attendance. Previous literature discovered that absenteeism is a factor that negatively affects the students’ academic performance ( Almutawa & Suwaidan, 2020 ), which means that a student who is absent frequently will not perform well in accounting.

Another determinant that can be included in future research that was discussed by Almutawa and Suwaidan ( 2020 ) is the availability of course materials and lecture explanation, which are important to help student understand the subject and improve academic performance. Next possible predictor recommended is student-learning time (SLT). Although student learning time is essential because student need to spend time learning their topics, it was found from previous study that a student will not be able to master accounting just by studying hard without understanding what he is studying ( Guney, 2009 ). We also recommend future research to tap into student skill building activities, which include to students’ ability to master accounting subjects attributed by the instructor, as suggested by Dull et al. ( 2015 ) and Velasco ( 2019 ).

The second limitation is the research sample size. The sample population used for this research was accounting students from two private universities. The scope of the research should be extended to get more generalised results. Research results from a larger sample size, encompassing private and public universities in Malaysia would provide better representation. Thus, it is recommended to increase the sample size of accounting students, with various student background from public and private universities so that that the results are representative of accounting students in Malaysia.

Acknowledgment

The author would like to convey her deepest gratitude to UNITEN’s iRMC for funding this research and providing an opportunity to share valuable research discoveries in this conference.

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https://doi.org/10.15405/epfe.23081.95

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Multi-disciplinary, Accounting, Finance, Economics, Business Management, Marketing, Entrepreneurship, Social Studies

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Mohd Khalid, F., & Abdul Rauf, F. H. (2023). Factors Affecting Accounting Students’ Academic Performance. In A. H. Jaaffar, S. Buniamin, N. R. A. Rahman, N. S. Othman, N. Mohammad, S. Kasavan, N. E. A. B. Mohamad, Z. M. Saad, F. A. Ghani, & N. I. N. Redzuan (Eds.), Accelerating Transformation towards Sustainable and Resilient Business: Lessons Learned from the COVID-19 Crisis, vol 1. European Proceedings of Finance and Economics (pp. 1028-1038). European Publisher. https://doi.org/10.15405/epfe.23081.95

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Advances in Accounting Education: Teaching and Curriculum Innovations: Volume 24

Table of contents, theme 1: research on student attitudes and behavior, study choices by introductory accounting students: those who study more do better and text readers outperform video watchers.

We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student study effort and students’ revealed preferences for reading text or watching video lectures. The online learning tool tracks student study choice (read text, watch video, or skip) on a paragraph-by-paragraph level. We match these usage data with student performance on course exams. We find that students who study more material earn higher exam scores than do students who study less material. We also find that students who self-select to do relatively more of their studying through reading text score higher on exams, on average, than do students who self-select to do relatively more of their studying through watching videos. Specifically, holding the overall amount of study constant, a student who chooses to spend the highest fraction of her or his study time watching video mini lectures earns exam scores 10 percentage points lower (six-tenths of a standard deviation) than a student who chooses to spend the lowest fraction of study time watching videos. Our results demonstrate that at least for introductory accounting students, increased study effort does indeed have a positive impact on exam performance. Our evidence also suggests that the highest performing introductory accounting students choose to learn accounting proportionately more through reading than through watching. These results are a reminder that when we talk about using “technology” to help our students learn accounting, the written word is still an important technology.

Decade Comparisons: Do Students’ Ethical Attitudes Shift?

Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results reported in the prior literature from 1997, 2004, and 2007. We find evidence consistent with current students becoming less tolerant of ethically questionable behavior. Also, we explore students with self-declared Certified Public Accountant (CPA) aspirations to other students revealing minimal differences. This suggests that discussions around ethical attitudes might be beneficial in the workplace as multigenerational individuals need to make subjective decisions when working together. More specifically, our study encourages the development of additional ethical vignettes that include technological innovation twists to foster more robust classroom ethics discussions as many students fail to find a significant ethical gray area with the traditional vignettes.

Theme 2: Cases and Pedagogical Approaches in Tax

Meeting the demands of the accounting curriculum: an integrated approach using a tax research case assignment.

This paper discusses a pedagogical approach that incorporates multiple critical topics in the accounting curriculum using an integrated tax research case. Our approach is designed to develop students research, data management and analysis, critical thinking, decision-making, and professional communication skills. These goals are achieved through the use of an integrated assignment requiring students to conduct research, decide how to use an assortment of information sources, conduct analysis of data and business documents, and arrive at and communicate a conclusion. The key issue is reasonable compensation, a highly litigated tax issue which requires students to identify relevant authority found across many court cases. The use of a closely held business with multiple family members with different fact patterns exposes students to different outcomes with a varying degree of complexity. Students must analyze business documents and firm- and industry-level data to determine the appropriate tax treatment. Further, the case scenario exploits the fact that reasonable compensation is a tax issue in which circuit courts have ruled differently on the same issue, requiring in-depth research and interpretation of primary authority. Students are also exposed to differing outcomes based on entity type. We provide discussion of our multiple implementations and student questionnaire results to support the efficacy of our approach. We have prepared resources to help instructors implement this pedagogical approach, including a completed data analysis, supporting summary tables, and an in-depth discussion of the primary authority related to reasonable compensation.

Bonus Depreciation and its Effect on Net Present Value in Relation to Capital Purchases

The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now includes used property. This bonus depreciation will be phased out over a nine-year period. Additionally, the progressive marginal tax rate used for business income has been eliminated and replaced by a flat 21% tax rate, representing a 14% drop in the tax rate on businesses.

Specifically, this case will examine how a change from 50% to 100% bonus depreciation affects purchasing decisions between asset classes, due to the exaggerated impact on the net present value for longer lived assets. In keeping with the evolution of accounting in academia, students will be asked both to solve a realistic problem and to communicate their investment decisions effectively. To prepare students for the assignment, the informational building blocks are presented in modules following Bloom’s taxonomy – culminating in the application of the concepts in a decision-making scenario. The learning method applied in this case has been tested in the classroom, with quantifiable results showing a positive learning outcome. Pre- and post-case assessment questions were administered with significant improvement in students reported understanding across all six measures. Based on these results, this case achieves the dual goals of teaching students how to apply the concept of bonus depreciation to maximize value and how to communicate this information effectively.

Evaluating the Impact of the VITA Program on Attitudes and Motives Regarding Volunteering and Civic Engagement

The accounting profession has recognized the need to increase pro bono (free) tax preparation services. Increased pro bono tax preparation services by accountants may address a growing unmet need for free tax preparation services by low-income taxpayers in the United States. One way to foster commitment to free services in the profession is by equipping accounting students with the knowledge and skills necessary to effectively serve low-income taxpayers in preparing their returns. We examined whether accounting students who provided free tax preparation services to low-income taxpayers as part of a service-learning course would experience significant changes in volunteering attitudes and motivation to offer free representation of low-income taxpayers in the future. The service-learning course was tied to the federal Volunteer Income Tax Assistance (VITA) program. Results from traditional pretest/posttest and retrospective pretest/posttest found participants reported significant increases in volunteering attitudes, the role of accounting in addressing social issues, attitudes toward helping others, and motivation and competence to offer future free representation of low-income taxpayers. Also, most participants reported positive experiences in the VITA clinic and further developed skills important to the accounting profession. Qualitative data supported the quantitative results.

Theme 3: Financial Reporting and Introductory Accounting

An instructional case: making the case for unlimited vacation days at altech.

This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an intermediate accounting course and can be completed either individually or in small groups. Grappling with issues related to contingent liabilities makes students appreciate the difficulties these present. The case allows students to consider the impact of a policy change on budgeting, firm financials, financial ratios, and the potential reaction from investors and employees. This case forces students to critically think about a little discussed business problem – contingent liabilities. Understanding the variability of a contingent liability and the firm’s handling of it constitutes the primary educational value of the case. Critical thinking and application skills are enhanced by considering the impact of both the existing contingent liability and steps necessary to eliminate it. Firms switching to unlimited vacation policies have been widely discussed in the press of late ( Chen, 2020 ; Fontana, 2017 ; Henley, 2018 ; Jackson, 2018 ).

The Importance of Supplemental Resources in Accounting Education

This paper uses a quasi-experimental approach to test the impact of textbook-related chapter videos and companion quizzes as the pre-lecture resources in an entry-level accounting course. Two side-by-side sections of an introductory Management Accounting class, at a large university, establish the control and treatment groups. The results indicate that with the availability of pre-lecture resources (chapter-related videos), students in the treatment group exhibit significantly better final exam performance results and self-report a higher rate of pre-reading before each class lecture. Students reported the videos were helpful and clear. This paper contributes to the literature by examining the effect of “nudging” and rewarding students for completing pre-lecture learning activities on cumulative final exam performance. In so doing, this paper also provides insight into what can be an effective pre-lecture, or supplemental, resource in the accounting classroom.

Theme 4: Research about the CPA Exam

Accounting faculty and professional certifications: experiences and perceptions.

We survey full-time accounting faculty holding terminal degrees about professional certifications. In addition to asking faculty about professional certifications they hold, we gather data about faculty’s experiences as well as their perceptions about the pursuit of professional certifications. We find significant results for the following items: faculty at non-doctoral schools are more likely to hold professional certifications than their doctoral counterparts; newer faculty are less likely to hold a professional certification, indicating a decreasing trend of accounting faculty who are professionally certified, and faculty teaching audit and taxation are more likely to hold a professional certification, denoting a higher practice credential requirement for faculty teaching in those areas. Our work also reveals faculty’s perceptions about the benefits of obtaining a certification to both teaching and research. By understanding the motivations and obstacles perceived by accounting faculty in their pursuit of professional certifications, universities can design reward systems that best suit their institutional mission while accommodating faculty pursuit of professional certifications in order to bridge the gap between accounting education and accounting practice.

A Closer Look at Research on CPA Exam Success

This paper provides a comprehensive review of the academic research related to the certified public accountant (CPA) exam. Our review identifies several research streams in this area, including studies that examine the effects of educational requirements and institutional and candidate characteristics on CPA exam success. In addition, we describe the CPA licensure regulatory landscape and show a general trend of lessening educational requirements among the jurisdictions over the past two decades. In the meantime, the governing bodies of CPA licensure are beginning the CPA Evolution project, a project that entails evolving licensure requirements, including the CPA exam, to meet the demands of a constantly changing business environment. We call on the CPA licensure regulators to align their jurisdictions’ educational requirements to best serve the CPA Evolution project. Lastly, we provide suggestions for future research that would assist accounting regulators, academic administrators, and practitioners during this transformative period.

Theme 5: International

Is the pause method in teaching auditing applicable in a different educational environment a replication.

The Braun and Simpson’s (2004 ) study indicates that the Pause method is an effective teaching approach for auditing based on four sets of hypotheses in developing students’ oral, written and interpersonal communication skills. In addition, it is more beneficial to the learning process and more enjoyable than the lecture-only method. The extent of achieving both of these is dependent on the type of activity that is consistent with the student’s preferred Pause method activity. Students will achieve higher examination scores when following their preferred Pause activity. Our study replicates the Braun and Simpson’s study in Greater China using one university in Hong Kong and one in mainland China as students in these jurisdictions are more passive learners and their value of learning more extrinsic than intrinsic. The results are similar to the Braun and Simpson’s study, thus enhancing the universality of the “Pause” method.

Introducing Computer-Marked Tests in an Online Financial Accounting Course: Patterns in Academic Performance and Approaches to Assessment Design

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method study aims to combine a quantitative analysis of learners’ academic performance on an online Financial Accounting course with a more in-depth exploration of learner experiences using qualitative methods. The quantitative findings suggest that student previous educational qualifications, age and experience of studying a similar subject are strongly associated with CMA completion, which is also linked to scores on other pieces of assessed work. The qualitative results show that from the learners’ perspective, diversifying assessment methods, introducing low-stakes assessment activities and creating opportunities for situational interest are viewed as key aspects of online CMA design. This paper concludes with discussing the implications of the study for designing and delivering online courses in accounting, particularly in the light of the growing popularity of massive open online courses (MOOCs).

• Thomas G. Calderon

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• 17 Sep 2024

The Climate Targets Leaders Need to Know as Regulations Loom

Is "net zero" better than "carbon neutral"? New rules related to climate risk disclosure are raising the stakes for executives trying to set meaningful decarbonization goals. Michael Toffel demystifies the terms and nuances of climate impact reporting.

• 18 Jun 2024
• Cold Call Podcast

How Natural Winemaker Frank Cornelissen Innovated While Staying True to His Brand

In 2018, artisanal Italian vineyard Frank Cornelissen was one of the world’s leading producers of natural wine. But when weather-related conditions damaged that year’s grapes, founder Frank Cornelissen had to decide between staying true to the tenets of natural wine making or breaking with his public beliefs to save that year’s grapes by adding sulfites. Harvard Business School assistant professor Tiona Zuzul discusses the importance of staying true to your company’s principles while remaining flexible enough to welcome progress in the case, Frank Cornelissen: The Great Sulfite Debate.

• 04 Jun 2024

How One Insurtech Firm Formulated a Strategy for Climate Change

The Insurtech firm Hippo was facing two big challenges related to climate change: major loss ratios and rate hikes. The company used technologically empowered services to create its competitive edge, along with providing smart home packages, targeting risk-friendly customers, and using data-driven pricing. But now CEO and president Rick McCathron needed to determine how the firm’s underwriting model could account for the effects of high-intensity weather events. Harvard Business School professor Lauren Cohen discusses how Hippo could adjust its strategy to survive a new era of unprecedented weather catastrophes in his case, “Hippo: Weathering the Storm of the Home Insurance Crisis.”

• 23 Apr 2024
• In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

What can companies and regulators do as climate predictions grow grimmer? They should measure impact, strengthen environmental institutions, and look to cities to lead, say Robert Kaplan, Shirley Lu, and Rosabeth Moss Kanter.

• 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.

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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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AN ANALYSIS ON THE CHALLENGES FACED BY ACCOUNTANCY STUDENTS IN TERMS OF THEIR CAREER PATH AT UNIVERSITIES IN SOUTH AFRICA

• November 2020
• Conference: 31st ANNUAL CONFERENCE OF THE SOUTHERN AFRICAN INSTITUTE FOR MANAGEMENT SCIENTISTS (SAIMS)
• At: Nelson Mandela University, Port Elizabeth, South Africa September 8 – 11, 2019

• University of South Africa

• North-West University

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