Research Methods and Data Analytics (MRR250)

Content

The subject will be divided into two parts. The first part of the subject, which is the largest part, is a theoretical approach to research methods. Here, students will become familiar with essential steps in the research process, from the formulation of an idea to a finished product. The focus will be on empirical methods, and various designs within qualitative and quantitative methods will be highlighted. A variety of examples from research literature in accounting and auditing will be presented. Students will gain a good understanding of the difference between asserting that two events correlate and asserting that there is a causal relationship between the events. Additionally, students will become acquainted with various data sources, whether the data is generated by themselves or collected from different registers. A central part of conducting empirical studies is the analysis of data, and this course introduces students to several techniques commonly used in practice, using the statistical tool R Studio. Students will also learn to interpret the results from the analyses.

The second part of the subject takes a more practical approach. Here, students will see examples of empirical studies that have already been conducted and are relevant to the field of accounting and auditing. This could be pure accounting and auditing research, or research from related fields such as finance, economics, or law. In this part of the subject, there will also be guest lecturers to varying extents, presenting their research. It will also be relevant to use datasets where students will recreate empirical results that others have published. The most important aspect of the second part of the subject is that students should get ideas on how they can conduct an empirical study themselves, such as a master's thesis.

Learning outcome

Knowledge

Upon completion of this course, students will have knowledge of:

• Identifying and comprehending the distinct stages within a research process
• Applying qualitative and quantitative approaches in research, specifically in studies related to accounting, auditing, or related disciplinary fields
• Utilizing a variety of empirical designs to effectively address and answer research questions
• Recognizing the significance of ethical considerations and how to apply them thoughtfully throughout the entirety of the research process
• Ethical implications of decisions made in the research process
• Differentiating between correlations and causalities, and understanding the nuances of each
• Methods of generating or collecting data, and distinguishing between primary and secondary data
• Techniques for analyzing data and interpreting research outcomes with depth and precision
• Research conducted by other researchers within accounting and auditing, and related disciplinary fields
• Structuring a master's thesis with clarity and coherence for effective presentation
• Strategies for communicating and disseminating the findings of a research study with accuracy and impact

Skills

Upon completion of this course, students will be able to:

• Conduct various stages of a research process, including formulating research questions, performing a systematic and critical literature review, applying scientific literature in the preparation of academic texts, and selecting an appropriate method
• Evaluate and determine which scientific method, either qualitative or quantitative, is most suitable for addressing a specific research question
• Develop an empirical design based on the chosen method, and be able to assess and justify the choice of design
• Generate or collect necessary data, whether primary or secondary, with a clear and methodical approach
• Perform data analyses using the statistical program R Studio, with a systematic and technically accurate approach
• Interpret results from data analyses and be able to reflect on their significance in relation to the research question
• Read, understand, and analyze research conducted by other researchers
• Communicate the research findings in a clear and compelling manner, both in writing and orally
• Critically reflect on the decisions made during the planning and implementation phases of empirical studies, including ethical implications, and be able to assess their impact and relevance.

Required prerequisite knowledge

Exam

Coursework requirements

Course teacher(s)

Course teacher:

Course coordinator:

Method of work

Open for

Course assessment

Literature