What is accounting research? What does this type of soclal research look like? Here is one author's viewpoint on accounting research in general: Accounting has been an academic discipline in colleges and universities for more than 100 years. One of the characteristics associated with an academic discipline is the publication of the ideas it generates in magazines (which academiclans prefer to call journals, a particularly appropriate name for the discipline of accounting). [Then, there is the sclentific method.] The term refers to the formal procedures used to derive the laws and principles that govern the so-called hard scientific disciplines, such as physics and chemistry. As applied to accounting, the scientific method involves analyzing the behavior of rule makers, preparers, auditors, and the users of accounting information, as well as the behavior of security prices. The role and meaning of theory to a given discipline are affected by whether the discipline is a science. Therefore, we need to consider the questions of whether accounting is, or can be, a science and of the relation of art to science. An important segment of accounting theory derives from the research process. Wolk, Dodd, \& Rozycki, 2017, p. 27 Accounting research also involves investigating unanswered questions via the FASB Codification; that is; a system developed by the Federal Accounting Standards Board (the FASB) to pull together authoritative guidance on U.S. GAAP. More specifically: The Codiflcation database enables researchers to obtain authoritative evidence to help answer their research questions more efflciently than they could using manual hard-bound tools. In addition to the cross-reference search discussed above, search processes in the Codification include using the master glossary, performing a topical category search, and utilizing keyword search inquiries. Churyk, Weirich, \& Pearson, 2012, p. 8 So, in theory accounting research involves behavioral research and research surrounding of how accounting works (via the FASB Codification and IFRS). With that in mind and for this discussion, develop an accounting research question to answer and then perform your own individual research (using scholarly articles, the FASB Codification, IFRS, etc.) to support and validate your conclusions. Instructions on how to access the FASB Codification is provided in the course What is accounting research? What does this type of soclal research look like? Here is one author's viewpoint on accounting research in general: Accounting has been an academic discipline in colleges and universities for more than 100 years. One of the characteristics associated with an academic discipline is the publication of the ideas it generates in magazines (which academiclans prefer to call journals, a particularly appropriate name for the discipline of accounting). [Then, there is the sclentific method.] The term refers to the formal procedures used to derive the laws and principles that govern the so-called hard scientific disciplines, such as physics and chemistry. As applied to accounting, the scientific method involves analyzing the behavior of rule makers, preparers, auditors, and the users of accounting information, as well as the behavior of security prices. The role and meaning of theory to a given discipline are affected by whether the discipline is a science. Therefore, we need to consider the questions of whether accounting is, or can be, a science and of the relation of art to science. An important segment of accounting theory derives from the research process. Wolk, Dodd, \& Rozycki, 2017, p. 27 Accounting research also involves investigating unanswered questions via the FASB Codification; that is; a system developed by the Federal Accounting Standards Board (the FASB) to pull together authoritative guidance on U.S. GAAP. More specifically: The Codiflcation database enables researchers to obtain authoritative evidence to help answer their research questions more efflciently than they could using manual hard-bound tools. In addition to the cross-reference search discussed above, search processes in the Codification include using the master glossary, performing a topical category search, and utilizing keyword search inquiries. Churyk, Weirich, \& Pearson, 2012, p. 8 So, in theory accounting research involves behavioral research and research surrounding of how accounting works (via the FASB Codification and IFRS). With that in mind and for this discussion, develop an accounting research question to answer and then perform your own individual research (using scholarly articles, the FASB Codification, IFRS, etc.) to support and validate your conclusions. Instructions on how to access the FASB Codification is provided in the course
