management accounting related research topics

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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• Red flags in outdated accounting processes.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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Spotlight on 130+ Accounting Research Topics: Bridging Theory and Practice

• Post author By admin
• 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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Home » Blog » Dissertation » Topics » Accounting » Management Accounting » 80 Management Accounting Research Topics

80 Management Accounting Research Topics

FacebookXEmailWhatsAppRedditPinterestLinkedInEmbarking on the path of research and selecting suitable topics are pivotal steps for students aiming to compose a compelling thesis or dissertation in Management Accounting. Whether you’re an undergraduate, master’s, or doctoral candidate, this journey offers a unique opportunity to explore the juncture of financial insight and organizational efficiency. In this blog post, we […]

Embarking on the path of research and selecting suitable topics are pivotal steps for students aiming to compose a compelling thesis or dissertation in Management Accounting. Whether you’re an undergraduate, master’s, or doctoral candidate, this journey offers a unique opportunity to explore the juncture of financial insight and organizational efficiency.

In this blog post, we aim to steer you through these crucial initial phases, helping you navigate the diverse landscape of potential research topics within Management Accounting. From the intricate realms of cost analysis and budgeting to the nuanced spheres of performance measurement and decision-making processes, we will delve into many thought-provoking research areas. Join us as we unravel the captivating possibilities that Management Accounting offers, setting the stage for an enriching research experience.

A List Of Potential Research Topics In Management Accounting:

• Analyzing the challenges and benefits of implementing target costing in service industries.
• Investigating the role of management accounting in supporting sustainable supply chain management practices.
• Analyzing the challenges and opportunities of implementing target costing in dynamic markets.
• Investigating the use of performance measurement systems in small and medium-sized enterprises.
• Investigating the role of management accounting in adapting to supply chain disruptions post-COVID.
• Exploring the ethical considerations in management accounting practices.
• Exploring the link between management accounting and employee motivation.
• Investigating the impact of changing consumer behaviour on management accounting practices.
• Investigating the challenges and benefits of outsourcing management accounting functions in global organizations.
• Analyzing the influence of digital transformation on budgeting and planning processes in organizations.
• Exploring the use of performance measurement systems in UK-based nonprofit organizations.
• Exploring the implications of big data on management accounting processes.
• Investigating the adoption of advanced cost accounting techniques in UK healthcare organizations.
• Assessing the role of management accounting in optimizing costs in a resource-constrained environment.
• Analyzing the role of management accounting in guiding corporate restructuring and downsizing.
• Analyzing the challenges of integrating sustainability goals into cost management strategies.
• Analyzing the role of management accounting in the digital transformation of organizations.
• Analyzing the role of management accounting in assessing and managing financial risks post-pandemic.
• Investigating the adoption of blockchain technology in management accounting systems.
• Exploring the impact of advanced cost accounting techniques on business decision-making.
• Analyzing the impact of management accounting on corporate social responsibility reporting and practices.
• Analyzing the impact of Brexit on management accounting practices in UK businesses.
• A comprehensive review of traditional vs. contemporary cost accounting methods in business.
• Analyzing the impact of cultural diversity on management accounting teams.
• Investigating the role of management accounting in addressing the challenges of E-commerce pricing strategies.
• Exploring the challenges of implementing sustainable cost management strategies.
• Investigating the effects of cultural dimensions on budgeting processes in international organizations.
• Reviewing the link between management accounting information and decision-making processes.
• Analyzing the impact of cultural diversity on management accounting teams and decision-making processes.
• Investigating the role of management accounting in government financial management.
• Exploring the use of blockchain technology in enhancing transparency and accuracy in management accounting.
• Exploring the integration of sustainability metrics into performance measurement systems.
• Analyzing the influence of cultural factors on management accounting practices in multinational corporations.
• Exploring the role of management accounting in promoting innovation and new product development.
• Analyzing the effects of management accounting information on employee incentives and performance.
• Investigating the role of management accounting in detecting and preventing financial fraud.
• Exploring the role of management accounting in supporting strategic pricing decisions.
• Analyzing the adoption of environmental management accounting in green organizations.
• Exploring the effects of changing taxation policies on management accounting practices.
• Exploring the changes in budgeting and forecasting techniques in response to COVID-19 uncertainties.
• Examining the effectiveness of activity-based costing in modern manufacturing.
• Investigating the use of real-time data analytics in management accounting for improved decision-making.
• Reviewing the evolution and challenges of performance measurement systems in management accounting.
• Analyzing the effectiveness of remote work on management accounting processes in a post-pandemic era.
• Analyzing the impact of automation on traditional management accounting roles.
• Exploring the impact of political instability on management accounting practices in developing countries.
• Investigating the use of predictive analytics in management accounting for more accurate forecasting.
• Evaluating the implementation of environmental management accounting in UK manufacturing firms.
• An analysis of the role of management accounting in risk management: A comprehensive review.
• Analyzing the role of management accounting in predicting financial distress.
• Evaluating the role of management accounting in guiding investment decisions for emerging technologies.
• Exploring the relationship between management accounting information and organizational performance.
• Exploring the adoption of management accounting practices in family-owned and small businesses.
• Investigating the relationship between management accounting information and shareholder value.
• Analyzing the role of management accounting in supporting sustainability initiatives.
• Exploring the role of management accounting in addressing income inequality and wage disparities.
• Investigating the role of management accounting in healthcare cost control and optimization.
• Exploring the effects of digital transformation on traditional management accounting roles in the UK.
• Exploring the role of management accounting in guiding mergers and acquisitions.
• Analyzing the effects of regulatory changes on management accounting practices in the UK financial sector.
• A systematic review of the use of management accounting techniques in guiding mergers and acquisitions.
• Exploring the use of scenario planning in management accounting for post-COVID decision-making.
• Investigating the challenges and opportunities of sustainability-focused management accounting after COVID-19.
• Exploring the role of management accounting in supporting risk management in the hospitality sector.
• Investigating the role of management accounting in guiding public sector budgeting in the UK.
• Evaluating the role of management accounting in guiding financial recovery strategies after the pandemic.
• Investigating the use of artificial intelligence in automating routine management accounting tasks.
• Evaluating the effectiveness of cost-volume-profit analysis in dynamic and uncertain business environments.
• Exploring the implications of cloud-based accounting systems on management accounting processes.
• A critical review of the applications and limitations of activity-based costing in modern organizations.
• Investigating the integration of artificial intelligence in management accounting processes.
• Assessing the impact of the COVID-19 pandemic on management accounting practices and strategies.
• Exploring the impact of technology and automation on the role of management accountants: A systematic review.
• Analyzing the role of management accounting in supporting strategic alliances and partnerships.
• Investigating the role of management accounting in supporting sustainability goals in UK organizations.
• Evaluating the role of management accounting in risk management strategies.
• Examining the role of management accounting in supporting sustainability initiatives: A literature review.
• Investigating the role of management accounting in the nonprofit sector’s financial sustainability.
• Analyzing the adoption of environmental management accounting in the oil and gas industry.
• Investigating the challenges of implementing lean accounting in service industries.
• Investigating the implications of digital acceleration on management accounting post-COVID.

In conclusion, Management Accounting offers diverse research topics suitable for dissertation research across various degree levels. Whether exploring advanced cost allocation methods at the undergraduate level, delving into performance measurement systems for master’s research, or investigating emerging trends in sustainability accounting at the doctoral level, students have a wealth of intriguing avenues to explore. These topics address the evolving complexities of modern business environments and contribute to the advancement of management accounting theory and practice, fostering a deeper understanding of financial decision-making and strategic management.

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Exploring 120+ Management Accounting Dissertation Topics

Since management accounting is linked to the managerial elements of accounting and finance in organizational structures, it differs from  dissertation subjects in financial accounting . Undergraduate management accounting study topics also cover several facets of managerial structures that are frequently used in the accounting industry. We can successfully help you in this regard even if there may be uncertainty among students when it comes to financial management dissertation topics.

Lists of Management Accounting Dissertation Topics

• A descriptive approach to identifying the gaps between research and practice in management accounting.
• A survey of the literature on the contribution of environmental management accounting to the sustainability of the world's environment.
• Finding the gaps between management accounting and corporate political strategy.
• Investigating the functions of various teaching philosophies in management accounting education.
• Investigating how stakeholders' effects affect management accounting practices
• Challenges and opportunities for management accounting research.
• Asian management accounting: an introduction to the fundamentals.
• Relationship between UK business performance and management accounting data.
• Pay attention to current trends and advancements in management accounting in China.
• Finding the essential core competencies for international management accounting (IFM).
• CIMS environment and financial management: emphasizing the connection.
• Comparing small and medium businesses in terms of budgeting and management accounting .
• Financial management problems and compulsive shopping: options for solutions.
• A descriptive analysis of financial management procedures in small versus medium-sized businesses.
• Comparing intra-firm and inter-firm domains in management accounting research.
• Corporate sustainability in action: a management accounting viewpoint.
• How is expertise developed in management accounting and the medical profession?
• A comprehensive analysis of investigating the social elements of management accounting.
• An overview of the literature from the last ten years on strategic management accounting
• A descriptive approach to integrated information systems in the context of management accounting.
• Understanding the fundamentals of the field of management accounting in times of crisis. 
• Financial management difficulties in social work departments: challenges and opportunities accessible.
• Management accounting careers: identifying the driving forces at play.
• Focus on the effects of errors and biases in management accounting systems.
• Integrated waste management decisions and the role of management accounting processes.
• Focusing on embedded agency, management accounting functions as a political resource.
• A descriptive technique for investigating the factor of identity conflict in the management accounting profession.
• A comprehensive study to examine the connection between management accounting systems and data-driven decision-making.
• A review of the literature is conducted to determine the management accounting controls in the biotech sector.
• Standardized management accounting: difficulties and necessary measures.
• A comparison of UK and US management accounting information systems and NGO performance.
• Finding the right methods for management accounting and measuring organizational performance.
• Focusing on the differences between environmental cost accounting and environmental management accounting.
• Examining how IT has affected the field of management accounting.

Lists of Finance Accounting Topics

The International Finance Corporation (IFC) and Covid19 Global Accounting Considerations as a result of the Covid19 Pandemic

• Research on the effect of Covid19 on the International Accounting Standard Board
• Work as an auditor with clients and outside parties
• The relationship between discretionary accruals and earnings management
• Corporate governance and disclosure
• Returns anticipated in accounting and finance
• Impact of digital money on accounting and finance
• Analysis of the cryptocurrency market and future predictions
• The severity of interest rates in accounting and finance
• Accounting ethics dilemmas
• Best accounting practices' historical prospects
• Risks in accounting system design and analysis
• Ways to create and enhance accounting systems
• Perspectives on managing earnings
• Tax reduction strategies that work for organizations
• Managing debt
• Financial market influences on management accounting
• Methods for avoiding financial fraud
• Details of the Goldman Sachs securities fraud lawsuit that are crucial
• Fundamental abilities for forensic accounting
• Forensic accountants' function
• Meaning of accounting theories for business
• Issues with Normative Theories of Accounting
• Influences of Organizations on Accounting Theory
• Implementing Theoretical Ideas in Practical Accounting: Issues
• Collusion in Auditing 
• Organizational Earnings Management 
• External Factors' Effects on Organizational Cash Flow
• Internetbased Accounting 
• Offshore Accounting 

Lists of Auditing Dissertation Topics

• Analyze the auditor risk from several angles
• Examine financial reporting that is false
• The state of the art equipment utilized in auditing
• Outsourcing, acquisitions, and contract audits
• Data security and compliance with the general data protection legislation
• Budgeting and the budgetary control system are instruments used by companies to make decisions.
• Relevance of accounting information in boosting telecom earnings
• Financial corporate groups and their effects on management and tax preparation
• Effect of liquidity management on the effectiveness of manufacturing firms
• Existing weaknesses in the independence and credibility of financial reporting among auditors
• Impact of internal control systems on income generation
• Financial reports' quality is impacted by internal audits
• External variables and how they affect the cash flow of the firm
• What imprints do Audit committees and boards have on Accounting system? 
• Estimates used in auditing and fair value measures
• Software for accounting's relevance
• Risks in accounting system analysis and design
• Modern updates to accounting software
• The best accounting prospects in history
• Accounting dilemmas and ethical issues
• The best techniques to prevent financial fraud
• Difficulties in applying theoretical concepts to realworld accounting
• Management of institution debt

Lists of Accounting Dissertation Topics

• Compare how accounting and banking are related
• What moral justification exists for tax evasion?
• How important is a thorough business audit?
• Should nations reevaluate their taxation methods?
• What role does management accounting play?
• Is the corporate governance process dependent on financial reporting and auditing?
• What are the difficulties and problems in measuring environmental accounting?
• The impact of accounting data on a company's capital costs
• Accounting preservation and the distribution of institutional ownership
• How improper accounting practices impact a firm
• Is it wise for a small firm to take on a significant risk?
• Why you should use a professional accountant to manage your finances
• Does gender matter in accounting?
• The part money, stocks, and other assets play in the development of a financial stock market
• How analysis can prevent revolving debt
• A mechanism for accounting information's benefits
• Why independent contractors should hire accountants
• Low Female to Male ratio working in Accounting 
• Debt contracts and accounting conservatism in financial entities
• Does the accounting department's culture have an impact on the organization?
• Implications for debt management now and in the future
• How do accounting firms manage and arrange business payroll needs? 
• What advantages do business accounting and technology offer?
• Changes in cash flow's impact on accounting
• Technology's place in accounting
• How audit panels can examine? 

E-Accounting Dissertation Topics

• Modern accounting's contribution to the growth of emerging economies' economies
• Conservatism in accounting and institutional ownership composition
• Debt contracts, financial institutions, and accounting conservatism
• Aspects of international accounting
• Accounting information's effects on a firm's cost of capital
• Measurement of environmental accounting: Problems, Obstacles, and Prospects
• Auditing and financial reporting's relevance to corporate governance
• Corporate governance auditing technique is used in bank audits under COBIT.
• Comparing and contrasting the doubleentry and singleentry systems
• Putting Capital and Revenue Expenditure simultaneously 
• Important elements for comprehending ratio analysis
• Banking Relationship and its Development and Execution 
• Internet banking's role in society.
• A close report on the progress of digital technology in the financial sector in Europe and the UK.
• Lowering tax obligations through accounting procedures. Just how moral is that?
• Transfer pricing and tax evasion; Effective methods for educating university accounting students about ethics.
• Ethics advice: Is there sufficient backing?
• Audit risk: rationality rhetoric
• An insight into ethics and the banking industry is provided in Banking on Ethics.
• The impact of auditor liability on UK organizations and the accounting profession.
• Does taking into account brand matter?
• A discussion on corporate social responsibility that engages contradiction.
• An investigation on the connections between accounting and ethics in the UK.
• The UK public sector and sustainability reporting.
• Describe the fundamentals of investing in financial markets.
• Describe how long in advance the CA should plan.
• Compare how accounting and banking are related.
• How improper accounting practices impact a firm?

One of the most important disciplines for management students is accounting. The fundamentals of accounting will be introduced to you early on. However, some students decide to study this topic in-depth as part of their further education. An important kind of endeavor is a dissertation. To create a strong dissertation, you must consider a variety of factors. Similar to this, researching all aspects of the issue is necessary for an accounting dissertation. Not just computations and profit and loss statements are involved in the topic.

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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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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.

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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?

More Managerial Accounting Research Topics

• Should small to mid-size companies have separate controlling accounts?
• What are the most popular accounting theories used in big business?
• In what ways are IRR, ROI, and payback effect techniques for capital budgeting?
• Why must a manager make the accounting-related decision for planning and organizing projects?
• What are the biggest problems of value and cost managers must face?

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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101 Management Accounting Dissertation Topics Ideas

What are the dissertation topics in management accounting? Management accounting dissertation topics differ from those in financial accounting because management accounting is associated with the managerial aspects of accounting and finance in organizational structures. Management accounting research topics for undergraduates also include different aspects of managerial structures that are commonly operating in the accounting domain. […]

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What are the dissertation topics in management accounting?

Management accounting dissertation topics differ from those in financial accounting because management accounting is associated with the managerial aspects of accounting and finance in organizational structures. Management accounting research topics for undergraduates also include different aspects of managerial structures that are commonly operating in the accounting domain. Although there may be confusion among students when it comes to management accounting dissertation topics, however, we can guide you effectively in this regard.

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List of Best Research Topics on management accounting for master’s and undergraduate college students.

If you are looking What are some coolest research topics in management accounting have a look at our extensively researched and carefully constructed list of dissertation topics in the management accounting domain. Below is the best-selected list of management accounting dissertation titles.

• The Impact of Activity-Based Costing on Decision-Making in Service Industries
• The Role of Management Accounting in Environmental Sustainability Practices
• Cost-Benefit Analysis of Implementing Lean Accounting Techniques in Manufacturing Firms
• The Use of Big Data Analytics in Management Accounting for Decision Support
• Performance Measurement Systems and Their Influence on Managerial Decision-Making
• The Effectiveness of Transfer Pricing Methods in Multinational Corporations
• Cost Allocation Methods in Healthcare Organizations: A Comparative Analysis
• The Role of Management Accounting in Corporate Governance and Ethical Decision-Making
• Budgeting Techniques and Their Impact on Organizational Performance
• The Integration of Management Accounting and Enterprise Resource Planning (ERP) Systems
• Activity-Based Budgeting: A Comparative Study of Its Application in Different Industries
• The Influence of Management Accounting Information on Strategic Decision-Making
• The Adoption of Target Costing in the Automotive Industry: Successes and Challenges
• The Role of Management Accounting in Predictive Analytics for Financial Forecasting
• Cost Management Strategies in the Hospitality Industry: A Case Study Approach
• The Impact of Performance Measurement Systems on Employee Motivation and Behavior
• The Use of Balanced Scorecards in Non-Profit Organizations: Effectiveness and Challenges
• Strategic Cost Management in the Pharmaceutical Industry: Trends and Innovations
• Management Accounting Practices in Small and Medium Enterprises (SMEs): A Comparative Analysis
• The Integration of Sustainability Metrics into Management Accounting Systems
• Cost-Volume-Profit Analysis in the Digital Economy: Challenges and Opportunities
• The Role of Management Accounting in Supply Chain Management and Logistics
• Risk Management in Management Accounting: Techniques and Best Practices
• The Impact of Costing Systems on Pricing Decisions in the Retail Industry
• Management Accounting in the Era of Industry 4.0: Adopting Digital Technologies
• Performance Measurement and Incentive Systems: A Study of Their Alignment in Organizations
• The Influence of Management Accounting Information on Investor Decision-Making
• Costing Techniques in Service-Oriented Businesses: Lessons from the Financial Sector
• The Role of Management Accounting in Merger and Acquisition Decisions
• Value-Based Management: Implementing Value-Based Metrics in Decision-Making Processes
• The Use of Management Accounting in Detecting and Preventing Fraudulent Activities
• Cost Management Strategies in Global Supply Chains: Challenges and Solutions
• The Application of Activity-Based Costing in Professional Service Firms
• Management Accounting in the Digital Transformation of Healthcare Organizations
• The Role of Management Accounting in Strategic Alliances and Collaborations
• The Impact of Management Accounting Information on Firm Performance in Emerging Markets
• Cost Management Practices in Family-Owned Businesses: Unique Challenges and Solutions
• The Integration of Environmental Cost Accounting in Corporate Reporting
• Management Accounting in the Context of Industry Disruption: Adaptation Strategies
• The Influence of Cultural Factors on Management Accounting Practices in Multinational Companies
• The Role of Management Accounting in Performance Evaluation and Compensation Systems
• Cost Analysis of Outsourcing vs. In-House Production: A Comparative Study
• The Application of Target Costing in the Software Development Industry
• Management Accounting in Non-Governmental Organizations (NGOs): Challenges and Best Practices
• The Impact of Management Accounting Information on Shareholder Value Creation
• Management accounting: finding the gaps between research and practice – a descriptive approach.
• The role played by environmental management accounting in the sustainability of global environments: a review of the literature.
• Management accounting and corporate political strategy: finding the missing links.
• Management accounting education: investigating the roles of different teaching approaches.
• Studying the impacts of stakeholders on management accounting practices.
• Research in management accounting: challenges and opportunities available.
• Asian management accounting: understanding the basics of the field.
• Relationship between management accounting information and performance of firms in the UK.
• Management accounting in China: focus on recent trends and developments.
• International management accounting (IFM): uncovering the core competencies required.
• Financial management and CIMS environment: focusing on the relationship.
• Budgeting and management accounting: comparing small and medium companies.
• Financial management and compulsive buying: challenges and solutions available.
• Financial management practices in small versus medium organizations: a descriptive analysis.
• Management accounting research: comparisons between intra-firm and interfirm domains.
• Practicing corporate sustainability: a management accounting perspective.
• Management accounting and the medical profession: how expertise is achieved?
• Investigating the social aspects of management accounting: a systematic analysis.
• Strategic management accounting: a review of literature from the past decade
• Integrated information systems within the field of management accounting: a descriptive approach.
• Crisis in management accounting: understanding the basics of the domain.
• Financial management issues in social work departments: challenges and opportunities available.
• Careers in management accounting: uncovering the motivating factors involved.
• Errors and biases in management accounting systems: focus on the consequences.
• Role of management accounting functions in integrated waste management decisions.
• The role played by management accounting as a political resource: focus on embedded agency.
• Studying the element of identity conflict in the management accounting profession: a descriptive approach.
• Investigating the relationship between data-driven decision making and management accounting systems: a systematic study.
• Identifying the management accounting controls in the biotech industry: a review of the literature.
• Standardized management accounting: challenges and interventions involved.
• Management accounting information systems and NGO performances: a comparative analysis of UK versus the USA.
• Management accounting and measurement of organizational performance: uncovering the techniques to be used.
• Environmental management accounting versus environmental cost accounting: focusing on the differencing factors.
• Studying the effects of IT technologies on the domain of management accounting: a descriptive approach.
• The budgeting process in the context of management accounting: a systematic analysis.

In conclusion, the field of management accounting offers a rich landscape of topics for dissertation research, ranging from traditional costing methods to cutting-edge practices in digital transformation and sustainability.

Ultimately, the chosen management accounting dissertation topic should align with the researcher’s interests, expertise, and career goals while addressing significant gaps in the existing literature. Through rigorous research methodology and critical analysis, dissertation studies in management accounting have the potential to contribute meaningfully to academic knowledge, managerial practices, and organizational success in the ever-evolving global marketplace.

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• Open access
• Published: 27 November 2021

Strategic management accounting and performance implications: a literature review and research agenda

• Jafar Ojra 1 ,
• Abdullah Promise Opute   ORCID: orcid.org/0000-0001-6221-1856 2 , 3 &
• Mohammad Mobarak Alsolmi 4  

Future Business Journal volume  7 , Article number:  64 ( 2021 ) Cite this article

37k Accesses

9 Citations

Metrics details

The important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing literature towards understanding the strategic management accounting foundation, contingency factors, and organisational performance impact. Based on the evidence in reviewed literature, we flag key directions for advancing this theoretical premise towards providing further insights that would enable practitioners strategically align their strategic management accounting practices for optimal organisational performance. The limitations of this study have been acknowledged.

Introduction

Successful managerial decisions enable organisational profitability and accounting aids effective managerial decisions [ 75 ]. Aimed at optimising the decision-enabling substance of accounting, management was criticised in 1980s as being too focused on internal operational issues that offer little to management from the point of strategy formulation and sustaining competitive advantage (CIMA Report Footnote 1 ). Recognising the importance for a broader impact of accounting on managerial decision-making, Simmonds [ 82 , p. 26] introduced and defined strategic management accounting (SMA) as “the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy” .

Subsequently there has been increasing efforts that stress the importance for organisations to embrace strategic management accounting theory towards boosting strategic decision-making and organisational performance (e.g. [ 4 , 8 , 9 , 17 , 23 , 53 , 58 , 86 , 90 , 48 ], amongst others). As rightly noted by Turner et al. [ 86 ], organisations that aim to enhance their competitiveness and performance, must not only develop but also “implement internal policies and procedures such as strategic management accounting that are consistent with their business strategies and account for changing competitive demands” (p. 33). Doing that will enable the strategic management accounting tool to be effectively used to drive corporate success. This is the underlying argument in this study.

The task of profitably satisfying customers is becoming more challenging [ 61 , 65 , 67 ]. Meeting that challenge requires that organisations recognise the importance for effective decision-making. Accountants play a significant role in enabling effective decision-making in organisations (e.g. [ 21 , 23 , 27 ]). Accounting information enables the organisation determine the going concern [ 6 , 36 ]. Accounting provides the management with relevant information for ensuring and sustaining growth and profitability. The strategic management accounting foundation emphasises that in order to fully fulfil its management decision-making enabling function, accounting practices must not only focus on the internal but also on the external components relating to the organisation's operations. In other words, accounting should embrace a much broader and market-oriented approach and focus on costing (e.g. [ 8 , 17 , 58 , 78 ]); planning, control and performance measurement (e.g. [ 17 , 58 ]), strategic decision-making (e.g. [ 8 , 58 ]), customer accounting (e.g. [ 58 , 86 ]) and competitor accounting (e.g. [ 17 , 58 , 86 ]).

Given the importance of strategic management accounting to effective management decision-making and corporate success, there remains a growing interest in understanding the topic. Little wonder therefore that the advocacy for more research towards a better understanding of what strategic management accounting practices organisations adopt and what motivates their preference for one technique over the other (e.g. [ 4 , 53 , 58 , 86 , 90 ]) remains current. While embracing strategic management accounting is a critical path for enabling effective managerial decision-making and boosting organisational performance (e.g. [ 3 , 9 , 58 ]), the enablement outcome of strategic management accounting practice would hinge on the effectiveness of the organisation in tailoring its strategic management accounting practices to its strategy and environment [ 9 , 11 , 58 ].

Following that contingency logic, this research is a response to the aforementioned call and the aim in this study is to contribute to strategic management accounting discourse by critically analysing the body of knowledge towards enhancing the understanding of how knowledge has evolved in this theoretical domain and also to contribute to knowledge by flagging directions for further knowledge development. To achieve the aim of this study, the theoretical focus in this study is premised along three questions:

What strategic management accounting techniques can organisations use towards driving organisational performance?

What factors would influence strategic management accounting techniques usage and performance association? and

What future research gaps exist based on the explored literature?

Literature review

This study follows the theoretical foundation that strategic management accounting would aid effective management decision-making, and ultimately boost organisational performance. In line with the aim of this study, relevant literature is reviewed to explain the theoretical premise of this study. The literature review is organised along three core themes in strategic management accounting discourse, namely, strategic management accounting techniques, contingency factors of strategic management accounting usage, and the impact of strategic management accounting on organisational performance.

Strategic management accounting: definition and techniques

Management accounting is noted to involve the “generation, communication, and use of financial and non-financial information for managerial decision-making and control activities” ([ 28 ] p. 3). One major criticism of accounting in the 1980s relates to the fact that accountants have hardly taken a proactive role in the strategic management process [ 7 , 8 ]. According to Nixon and Burns [ 55 , p. 229], although strategic management has been variously defined, there is “broad consensus that the key activities are (1) development of a grand strategy, purpose or sense of direction, (2) formulation of strategic goals and plans to achieve them, (3) implementation of plans, and (4) monitoring, evaluation and corrective action”. The role of management accounting is to enable effective decision-making, and it involves typically information gathering and analysis, identifying options, implementation, monitoring and evaluation [ 16 ]. Thus, the focus in strategic management accounting, rephrased also as accounting for strategic positioning [ 73 , 74 ], is to embrace a broader approach that incorporates a strategic management focus into its dynamics towards effectively enabling management decision-making and organisational performance [ 8 , 80 ]).

Since the first attempt by Simmonds [ 82 , p. 26] who defined strategic management accounting as “the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy” , there have been numerous attempts to enhance that definition and identify core techniques of strategic management accounting. For example, CIMA [ 16 ] describes strategic management accounting as a management accounting form that emphasises focusing on information relating to external factor of the entity and also on non-financial information as well as information that is generated internally. In a much earlier contribution, Bromwich [ 7 , p. 28] offers a description of strategic management accounting as involving “the provision and analysis of financial information on the organisation’s product markets and competitors’ costs and cost structures and the monitoring of the organisation’s strategies and those of its competitors in the market over a number of periods” (Cited in [ 56 , p. 14]).

In their 2008 study, Cadez and Guilding asked the question “what is strategic management accounting?” (p. 838). In that same study, they conclude, based on evidence from reviewed literature, that there are two perspectives of strategic management accounting. While one perspective focuses on strategically oriented accounting techniques, the other focuses on the actual involvement of accountants in the strategic decision-making process. Following the former perspective (e.g. [ 8 , 9 , 17 , 58 ]), existing literature distils sixteen (16) strategic management accounting techniques that are categorised under five SMA themes (e.g. [ 9 , 11 , 58 ]):

Strategic costing;

Strategic planning, control and performance measurement;

Strategic decision-making;

Competitor accounting; and

Customer accounting.

Strategic costing

According to literature (e.g. [ 8 , 11 , 23 ]), strategic and marketing information-based cost data can be leveraged by organisations to ensure effective strategies for achieving sustainable competitive advantage. Thus, organisations must recognise the importance of integrating cost strategies and undertake multiple strategic cost analyses. Literature distils five key costing techniques: attribute costing (e.g. Roslender and Hart 2003), life-cycle costing (e.g. [ 8 , 17 ]), quality costing (e.g. [ 17 ]), target costing (e.g. [ 8 , 17 ]) and value chain costing (e.g. [ 8 ]).

Strategic planning, control and performance measurement

Literature has also underlined the need for organisations to give due attention to planning, control and performance measurement features of the strategic management accounting, as doing that is important in the pro-active market orientation approach for competing effectively in the marketplace (e.g. [ 8 , 58 ], Chenhall 2005). Core components under the strategic planning, control and performance measurement tool includes benchmarking (e.g. [ 8 , 17 ]) and integrated performance management (Balanced Scorecard) (e.g. [ 8 , 17 ]).

Strategic decision-making

As a strategic management accounting tool, strategic decision-making is a critical tool for supporting strategic choice [ 11 ]. Core strategic decision-making options include strategic costing (e.g. [ 58 ]), strategic pricing (e.g. [ 11 , 58 ]) and brand valuation (e.g. [ 11 , 58 ]).

The importance of addressing strategic costing as a key strategic decision-making element has been emphasised in the literature (e.g. [ 58 , 78 , 79 ]). In this discourse, it is underlined that effectively driving competitive advantage requires cost analysis that explicitly considers strategic issues. In line with that viewpoint, Cadez and Guilding [ 8 ] note that strategic costing involves “the use of cost data based on strategic and marketing information to develop and identify superior strategies that will produce a sustainable competitive advantage” (p. 27).

In the literature too, strategic pricing is underlined as another core element the strategic decision-making typology of strategic management accounting (e.g. [ 8 , 58 ], Simmonds 1982). According to scholars, understanding market competition level, which as noted by Guilding et al. [ 29 , p. 120] entails the appraisal of the following factors: “competitor price reaction, price elasticity; projected market growth; and economies of scale and experience”, is important (e.g. [ 8 , 11 , 58 ]).

Within the strategic management accounting literature, brand valuation is the third element of the strategic decision-making technique. The brand valuation component “involves combining projected brand earnings (an accounting-orientated measure) with a multiple derived from the brand’s strength on strategic factors such as the nature of the brand’s market, its position in that market and its level of marketing support” [ 29 , p. 118]. In the view of Cescon et al. [ 11 ], brand valuation enables organisations to understand market reputation trends over time and potential implications for marketing executives and strategic accounting. Cescon et al. [ 11 ] contend that organisations would achieve a variable brand valuation that would provide a potential measure of marketing achievement when perceived quality and branded products are considered, while Guilding et al. [ 29 ] remind that achievable impact of brand valuation would hinge, amongst others, on the valuation method used.

Competitor accounting

According to Porter [ 72 ], strategy involves developing appropriate tools that enable a firm to analyse and determine its position in a competitive market. Thus, a firm selects suitable strategies that enables it compete more effectively over its rivals. To effectively do that, a firm needs to collect competitor accounting information. The importance of giving due attention to competitor accounting has been underlined in the literature (e.g. [ 11 , 17 , 58 ]). Three forms of competitor accounting tools are described in the literature, namely, competitor cost assessment (e.g. [ 11 , 17 , 58 ]), competitor position monitoring (e.g. [ 11 , 58 ]) and competitor performance appraisal (e.g. [ 11 , 17 , 58 ]).

Customer accounting

The fifth cluster of strategic management accounting techniques described in the literature relates to customer accounting (e.g. [ 49 , 58 ]). Customer accounting concerns practices aimed at appraising profit, sales or costs related to customers or customer segments [ 58 ]. Core customer accounting techniques include customer profitability analysis (e.g. [ 30 , 58 ]), lifetime customer profitability analysis (e.g. [ 58 ]) and valuation of customers as assets (e.g. [ 30 , 58 ]).

The contingency factors of strategic management accounting

According to management accounting discourse, when organisations carefully embrace appropriate strategic management accounting practices, they would ensure successful managerial decisions that would ultimately lead to optimising organisational performance (e.g. [ 48 , 53 , 56 , 58 ]). Thus, the extent of improved performance that an organisation would achieve would depend on its careful utilisation of appropriate strategic management techniques. As noted by Roslender and Hart (2003), p. 4 and further supported by subsequent literature (e.g. [ 34 , 58 ]), “the adoption of strategically oriented management accounting techniques and accountants’ participation in strategic management processes”, is a core research premise. In line with the carefulness notion mentioned above, the contingency perspective has been widely utilised in the effort to understand strategic management accounting practices and performance impact (e.g. [ 8 , 12 , 30 , 34 , 58 ]). The underlying foundation in the contingency perspective is based on the notion “that an organisation maximises its efficiency by matching between structure and environment” [ 22 , p. 49]. According to Otley [ 68 ]:

The contingency approach to management is based on the premise that there is no universally appropriate accounting system that applies equally to all organisations in all circumstances. Rather, it is suggested that particular features of an appropriate accounting system will depend on the specific circumstances in which an organisation finds itself. Thus, a contingency theory must identify specific aspects of an accounting system which are associated with certain defined circumstances and demonstrate an appropriate matching (p. 413).

Thus, the central foundation in the contingency perspective is that no one single accounting system is universally fit for all organisation in all circumstances (e.g. [ 41 ]). No one accounting control system can be seen as “best” for all situations; rather, the appropriateness of any control system would depend on the organisation's ability to adapt effectively to the environment surrounding its operations [ 41 , 58 , 86 ].

From reviewed literature, numerous researchers have flagged key contingency factors that should be considered in relation to strategic management accounting practice. Four factors were identified as critical contingency factors in the strategic management accounting systems design in Cadez and Guilding's [ 8 ] study, namely: business strategy, strategy formulation pattern, market orientation and firm size. On their part, Islam and Hu [ 41 ] identify core organisational effectiveness factors to include technology, environmental volatility, organisational structure, information system and size of the organisation.

Analysed together, the conceptualisation in the aforementioned studies [ 8 , 41 ] reflect perspectives that have been recognised in the 1980s. For example, Merchant [ 50 ] describe contingency factors to include firm size, product diversity, extent of decentralisation and budgetary information use. In their study of accounting information systems, Gordon and Narayanan [ 26 ] classify three core contingency factors to include perceived environmental uncertainty, information characteristics and organisational structure. Based on a study that examined the extent to which accountants were involved in the strategic management process, CIMA Footnote 2 reports three key contingency factors: “organisational influences, accountant led influences and practicalities” (p. 12). Exploring strategic management accounting practices in the Palestinian context, Ojra [ 58 ] conceptualised a comprehensive contingency perspective that considered (1) organisational structure (involving formalisation and decentralisation), (2) organisational size, (3) technology and (4) organisational strategy. In more recent literature, Pavlatos [ 70 ] suggests seven factors that affect strategic management accounting usage in the hospitality industry (hotels) in Greece, namely, “perceived environmental uncertainty, structure, quality of information systems, organisational life cycle stage, historical performance, strategy and size” (p. 756).

The contingency framing in this study draws from the theoretical guideline which suggests that both the internal and external environments of organisations should be considered in the effort to advance strategic management accounting literature (e.g. [ 58 , 70 ]). The conceptual framing in this study includes two external (perceived environmental uncertainty—competitive intensity, and market turbulence) and three internal (organisational structure—formalisation, and decentralisation, and organisational strategy) factors.

Perceived environmental uncertainty and strategic management accounting usage

From the perceptual lens, the environment could be viewed as certain or uncertain only to the extent that decision makers perceive it to be (e.g. [ 1 , 11 ]). Perceived environmental uncertainty is described as the absence of information relating to organisations, activities and happenings in the environment [ 20 ]. According to Cescon et al. [ 11 ], organisations must give due attention to their operational environment because engaging with environmental uncertainty factors would enable them identify key change drivers.

Prior literature has documented that perceived uncertainty significantly influences the extent to which firms would embrace strategic management accounting practices (e.g. [ 49 , 58 , 70 ]). According to that foundation, how firms respond from the point of strategic management accounting practices that they would endorse would depend on the nature of environmental uncertainties that surround their operational activities.

Studying the hotel property setting, Pavlatos [ 70 ] documents a positive correlation between the degree of environmental uncertainty and the use of strategic management accounting tools. In other words, the higher the perceived environmental uncertainty, the higher the need for use of strategic management accounting tools. Intensified use of strategic management accounting tools is essential because that will enable the hotels to manage the uncertainties, and be more effective in managerial decision-making, and ultimately improves organisational performance [ 70 ]. The notion of a significant influence of environmental uncertainty on strategic management accounting practices is supported by prior literature (e.g. [ 15 ]). According to them, managers who operate in highly uncertain environments would require information that is timely, current and frequent. Other scholars have also argued that environmental uncertainty would be associated with more pro-active and externally focused accounting systems (e.g. [ 32 , 38 ]).

In their study of Italian manufacturing companies, Cescon et al. [ 11 ] found a positive association of perceived environmental uncertainty and strategic pricing usage as a feature of the strategic decision-making SMA technique. In other words, the more the perceived environmental uncertainty, the higher the usage of the strategic pricing feature of the strategic decision-making SMA component.

In the perceived environmental uncertainty literature, two core dimensions have been distilled, namely competitive intensity and market turbulence (e.g. [ 30 , 58 ]). Market turbulence—a subset of environmental turbulence [ 47 ], is defined by Calantone et al. [ 10 ] as characterised by continuous changes in customers’ preference/demands, in price/cost structures and in the composition of competitors. In settings where there is high market turbulence, organizations would need to modify their products and approaches to the market more frequently [ 44 ]. On the other hand, the notion of competitive intensity relates to the logic that organisations compete for numerous resources, such as raw materials, selling and distribution channels, as well as quality, variety and price of products [ 26 , 46 ]. Achieving organisation-environment alignment in highly competitive environments requires that organisations have the capacity to effectively detect environmental signals and timely communicate environmental information (e.g. [ 88 ]).

Exploring Australian hospitality industry, McManus [ 49 ] examined the association of competition intensity and perceived environmental uncertainty on customer accounting techniques usage. The study suggests that competition intensity positively associates with customer accounting practices but also found that higher perceived environmental uncertainty would not lead to greater usage of customer accounting techniques in the explored hotels. In a much similar conceptualisation, Cescon et al. [ 11 ] examined the association of environmental uncertainty and competitive forces on strategic management accounting techniques usage in large Italian manufacturing firms. Empirically, that study found that external factors (environmental uncertainty and competitive forces) positively associate with SMA usage (strategic pricing, balanced scorecard, risk analysis, target costing, life-cycle costing). Based on the two-dimensional conceptualisation, Ojra [ 58 ] examined the relationship between perceived environmental uncertainty and SMA usage in Palestinian firms. Ojra [ 58 ] hypothesised a positive correlation of perceived environmental uncertainty (conceptualised to include competition intensity and market turbulence) but found no support. To the contrary, Ojra [ 58 ] documents a potential for negative influence of perceived environmental uncertainty on strategic management accounting techniques usage, however only significant for the market turbulence dimension. In other words, Ojra [ 58 ] suggests that market turbulence associates negatively with strategic management accounting techniques usage in medium Palestine firms.

Organisational structure (formalisation) and strategic management accounting usage

Across the various streams of management, formalisation has been mentioned as a key contingency factor in understanding the operational dynamics of organisations (e.g. [ 58 , 63 , 64 ]). With regard to strategic management accounting discourse, this notion has been numerously supported (e.g. [ 26 , 58 , 85 ]).

Studying the influence of formalisation in the functional relationship between the accounting and marketing departments, Opute et al. [ 64 ] suggest a positive association. In other words, they argue that the more formalised the processes in the firm, the higher the achieved integration between both functional areas. However, Opute et al. [ 64 ] note that whether this positive association is achieved would depend on the integration component (information sharing, unified effort and involvement) considered.

In the strategic management accounting domain, there is mixed evidence of the association of organisational structure on strategic management accounting usage. For example, Ojra [ 58 ] hypothesised that less formalised organisational structure would lead to higher use of strategic management accounting techniques in Palestinian firms but found no support for that hypothesis. In that study, no support was found for the notion that less formalised structures would lead to higher use of strategic management accounting techniques, both for total SMA as well as for all the dimensions of SMA. Thus, that study concludes that formalisation has no significant influence on strategic management accounting techniques usage in Palestinian firms. That conclusion supports the findings in Gordon and Narayanan [ 26 ], but contrast the view in Tuan Mat’s [ 85 ] exploration of management accounting practices.

Organisational structure (decentralisation) and strategic management accounting usage

Similar to formalisation, management scholars have noted decentralisation as a core organisational structure factor that should be given due attention in the drive to enhance the understanding of contingency theory (e.g. [ 58 , 62 , 63 ]). Organisational structure has been noted to influence the strategic management accounting practices of a firm (e.g. [ 58 , 70 ]). Within that foundation, decentralisation (or its opposite) has been flagged as a major factor. A contention that has been underlined numerously in the discourse is that strategic management accounting usage would be higher in organisations that embrace decentralised structure. Following that foundation, Pavlatos [ 70 ] hypothesised that SMA usage is higher in decentralised hotels than in centralised hotels in Greece. The results support the hypothesis: there is higher need for strategic management accounting practices in decentralised firms, as lower-level managers require more information to aid decision-making.

The above conclusion supports as well as contrasts prior literature, namely Chenhall [ 14 ] and Verbeeten [ 87 ], respectively. According to Chenhall [ 14 , p. 525], “strategic management accounting has characteristics related to aspects of horizontal organisation as they aim to connect strategy to the value chain and link activities across the organisation…”. Chenhall [ 14 ] adds that a typical approach in horizontal organisation is identifying customer-oriented strategic priorities and then exploiting process efficiency, continuous improvements, flattened structures and team empowerment, to initiate change, a conclusion that suggests that higher use of strategic management accounting practices would seem ideal in such decentralised organisational structure. The reason for that outcome is that in decentralised structure, lower-level managers can adapt their MACS as necessary to meet requirements [ 52 ], a logic that finds support in McManus [ 49 ] who found that customer accounting usage is higher in Australian hotels that are decentralised than those that are centralised. In contrast to that logic, Verbeeten [ 87 ] found decentralisation to associate negatively with major changes in the decision-influencing components of MACS.

Insight about the less developed context, namely about Palestinian firms lend support to, as well as contrast past literature. According to Ojra [ 58 ], decentralisation has a tendency to associate negatively with strategic management accounting usage. Therefore, although statistically insignificant, the results indicate that explored Palestinian firms that endorse decentralised decision-making process would seemingly have lesser need for strategic management accounting practices. On the evidence that decentralisation may have a negative influence on strategic management accounting usage, Ojra [ 58 ] supports Verbeeten [ 87 ] but contrasts Pavlatos [ 70 ].

Organisational strategy and strategic management accounting usage

An internal organisational factor that has been considered important in the understanding of contingency perspective of management accounting relates to organisational strategy (e.g. [ 8 , 17 , 58 ]). Hambrick [ 33 ] defined strategy as:

A pattern of important decisions that guides the organisation in its relationship with its environment; affects the internal structure and processes of the organisation; and centrally affects the organisation’s performance (p.567).

In the strategic management accounting discourse, organisational strategy has been mentioned as one of the key factors that would condition strategic management accounting practices of a firm (e.g. [ 9 , 58 , 70 , 86 ]). For example, Turner et al. [ 86 ] note that in hotel property setting, strategic management accounting use would hinge on the market orientation business strategy of the firm. Given the notion that strategic management accounting would aid management decision-making and lead ultimately to improved organisational performance, there is some legitimacy in expecting that organisations that align their strategic management accounting practices to the strategic orientation of the firm would achieve a higher organisational performance.

Following Miles and Snow’s [ 51 ] strategy typology (prospector, defender, analyser, and reactor), efforts to understand the association of strategy to strategic management accounting tools usage have also tried to understand how the various strategy typologies play out in this association. For example, Cadez and Guilding [ 9 ] considered the prospector, defender and analyser typologies in the Slovenian context, while Ojra [ 58 ] considered the prospector and defender typologies in the Palestinian contexts.

Cadez and Guilding [ 9 ] report that companies that endorse the analyser strategy, which is a deliberate strategy formulation approach, are not highly market oriented, but tend to show high usage of SMA techniques, except for competitor accounting technique. Further, they report that prospector strategy-oriented companies also pursue a deliberate strategy formulation approach, but are highly market oriented, and SMA techniques usage is fairly high (for competitor accounting) and averagely high (for strategic costing). For very high prospector-oriented companies, they are highly market oriented, have a strong strategy drive and a very high SMA techniques usage. For the defender strategy-type companies, they suggest that such companies are not only average in their market orientation, but also in their usage of SMA techniques.

In the study of Palestinian companies, Ojra [ 58 ] offers insights that resonate relatively with the findings in Cadez and Guilding [ 9 ]. Ojra [ 58 ] suggests that prospector companies have a higher usage of SMA techniques than defender-type companies. So, SMA technique usage is positively associated to prospector strategy (see also [ 8 ]. Elaborating the findings, Ojra [ 58 ] reports that prospector-type companies focused more on four SMA techniques (mean values reported), namely SMAU-Planning, Control and Performance Measurement (4.601), SMAU-Strategic Decision Making (4.712), SMAU-Competitor Accounting (4.689) and SMAU-Customer Accounting (4.734), statistical results that are significantly higher than the results for 'defender'-type companies. Cinquini and Tenucci [ 17 ] lend support to Ojra [ 58 ]: 'defender'-type companies give more attention to the Costing dimension of SMA.

Without emphasising the strategy typologies, Pavlakos (2015) comments that organisational strategy affects SMA usage in the Greek hotel industry.

Strategic management accounting and organisational performance

A central tenet in the strategic management accounting foundation is that management accounting would significantly aid organisations to achieve sustained competitiveness [ 7 , 82 ]. Implicitly, these scholars argue that in order to stay competitive in the marketplace, organisations should not only focus on cost-volume-profit issues, but rather embrace a broad externally focused management accounting approach that is strategically driven and provides financial information that enables management to effectively formulate and monitor the organisation's strategy. Thus, management accounting should also focus on competitor information as that will enable management effectively organise the firm's strategic structure.

Over the years, there is growing recognition of the importance of strategic management accounting to organisations, leading therefore to increasing research attention. One area that has received attention in the strategic management accounting discourse relates to the organisational performance enhancement notion (e.g. [ 23 , 56 , 58 , 77 , 86 ]).

Insights from Malaysia also add to the discourse on the impact of strategic management accounting usage on organisational performance. In their study of Malaysian electrical and electronic firms, Noordin et al. [ 56 ] examined the extent of usage of strategic management accounting and influence on the performance of the participating firms. The study found that in explored Malaysian companies, the extent of strategic management accounting usage was significantly related to organisation’s performance. That conclusion supports Cadez and Guilding [ 8 ] who contend that there is a positive association between strategic management accounting usage and organisational performance.

In a performance perspective that considers the ISO 9000 Quality Management System (QMS) aspect, Sedevich-Fons [ 77 ] examined the connection between strategic management accounting and quality management systems performance. The findings show that strategic management accounting and quality management are complementary and their effective implementation would enhance overall performance. Sedevich-Fons [ 77 ] notes further that when both are used in conjunction that would spread SMA techniques and enable full exploitation of Quality Management Systems.

Insights from the less developed economy context also associate organisational performance to the implementation of strategic management accounting practices (e.g. [ 3 , 57 , 58 ]). In a conceptual approach that aimed to address one major gap in previous literature, Ojra [ 58 ] examined both the financial and non-financial dimensions of organisational performance. According to Ojra [ 58 ], strategic management accounting usage does not impact the financial dimension of organisational performance but exerts significant positive impact on non-financial performance. That finding resonates with Perera et al. [ 71 ] conclusion that various forms of management accounting associate positively with the use of non-financial measures.

On their part, Oboh and Ajibolade [ 57 ], in their investigation of the association between strategic management accounting practices and strategic decision-making in Nigerian banks, found that explored Nigerian banks “practice SMA not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision-making in the area of competitive advantage and increased market share” (p.119).

Alabdullah [ 3 ] offers evidence that adds support to the insights in the aforementioned studies [ 57 , 58 ]. In a study that explored the Jordanian service sector, Alabdullah [ 3 ] found that strategic management accounting enables performance in the service sector in Jordan. If strategic management accounting is effectively implemented, that will enable optimal strategic decision-making and ultimately improve organisational performance.

Research methodology

Research design.

Qualitative research method [ 18 , 76 ] is used in this study to achieve the objectives of this research. Following the methodological approach, as well as responding to the research call, in a past study on the contingency perspective of strategic management accounting [ 41 ], a study which was literature review-based, literature review-based qualitative research approach was deemed fit in this study.

A systematic review approach (e.g. [ 5 , 39 , 81 ]) is used in this research on the topic of strategic management accounting. Using the systematic review approach in this study is appropriate because it enables a systematic and transparent approach in identifying, selecting, and evaluating relevant published literature on a specific topic or question [ 42 , 83 ]. Furthermore, systematic review approach was deemed appropriate for this study as it has been documented to aid core research gaps identification and steering future research (e.g. [ 40 , 59 , 66 ]).

Alves et al. [ 5 ] forward a two-stage guideline for systematic review of literature: planning the review and conducting the review and analysis. As they noted, researchers should describe how the systematic approach was planned (in the former) and also describe the phases of the review and selection of literature (in the latter). In this research, effort was made to combine the best evidence: careful planning was used to determine literatures for inclusion or exclusion (e.g. [ 5 , 65 , 67 ]). The planning was focused at identifying relevant publications in various academic journals on the topic of strategic management accounting. First, the theoretical themes to be considered in the conceptual premise of this study were confirmed and academic resource for tracking relevant publications determined [ 5 , 66 , 83 ].

In the preliminary stage of the literature review, electronic search was carried out to identify relevant literature relating to strategic management accounting. Three steps were taken in the systematic review: we searched the literature, analysed and synthesised the literature, and wrote the review. Several databases were scanned using key search terms to capture relevant literature [ 81 ]. Core search terms were used, such as strategic management accounting, historical aspects of strategic management accounting, contingencies of strategic management accounting practices, strategic management accounting and organisational strategy, strategic management accounting and organisational performance, amongst others. Relevant publications were also found using data extraction tools such as Google Scholar, Emerald Insight and Research Gate.

Using the aforementioned methodological approach, a collection of relevant articles published in academic journals was identified. Identifying the relevant literature in this study followed methodological guideline [ 69 ]: criteria of language, relevance and type of research to identify relevant studies were embraced, and articles that contained non-English contents and also articles that did not fit closely to the thematic premise of this study were excluded. It is important to emphasise here that this study recognises that not all publications relating to the topic of strategic management accounting may have been considered in this research. However, for the scope of this piece of research, the body of literature covered in this study was deemed adequate for the conceptual framing.

Table 1 shows a sample of selected literature covered in this piece of research, pinpointing clearly the focus, context of the studies and findings from the studies.

The analysis

The interpretive approach of analysis was followed in processing the qualitative data to achieve reliable meaning in this study (e.g. [ 59 , 65 , 67 , 84 ]). Following that precedence, an iterative approach that involved reading reviewed literature back and forth, was used in this study. Using that approach, a synthesis of literature was undertaken to capture the core threads, debates and themes in the literature (e.g. [ 65 , 67 ]). Guided also by that methodological approach, relevant directions for future research have been flagged towards enhancing the knowledge about strategic management accounting and performance association.

Subjectivity is a major concern in qualitative researches (e.g. [ 18 , 76 ]). To address that concern, steps taken in this research to validate the articles incorporated into this research include rigor of conduct and strength of evidence by cross-referencing, as well as undertaking a duplicate check (e.g. [ 76 , 81 ]).

The findings

Prompted by the central threads that emerged from the analysis of the selected literature, the findings from this study are organised along three core themes: strategic management accounting techniques, contingencies of strategic management accounting techniques usage and the organisational performance implications of strategic management accounting usage.

The importance of management accounting, and in particular the strategic management accounting element as a tool for enabling top management to make effective decisions that enable organisation compete effectively in the marketplace, is gaining increasing mention in management discourse. In that discourse, five core categorisations of SMA techniques: strategic costing; strategic planning, control and performance measurement; strategic decision-making; competitor accounting; and customer accounting. While literature distils numerous forms of strategic management accounting techniques that organisations may embrace towards enabling effective management decision-making and organisational performance, evidence was found in reviewed literature that in some organisations, practitioners do not believe that strategic management accounting as a separate concept is a notion they subscribe to (e.g. CIMA Footnote 3 ; [ 48 , 55 ]). For example, CIMA Footnote 4 documents that participants unanimously do not subscribe to the notion, a conclusion which lends support to prior literature [ 48 , 55 ] that notes that strategic management accounting as a term, did not exist in the lexicon of accounting practitioners.

Grounded on the substance that effective use of the SMA techniques would improve organisational performance, immense research effort has focused on how organisations can effectively align the SMA usage towards achieving desired performance improvement. Premised in that theoretical domain, this study examined existing literature on the contingency factors of competitive intensity, market turbulence, formalisation, decentralisation and organisational strategy and SMA usage. Cumulative evidence obtained from the review of literature reinforces the need for organisations to pay particular attention to their operational environment in their use of SMA techniques. Reinforcing the fit principle, the cummulative evidence underlines that optimising the benefits of the strategic management accounting techniques in enabling effective customer orientation and boosting organisational performance is dependent on the organisation's ability to effectively align strategic management accounting practices to its operational environment. In other words, what works for an organisation would depend on the organisational dynamics, internal, as well as external. For example, formalisation may work for some but not for some, as decentralisation could work for some but not for some. Similarly, the utility of SMA techniques would hinge on the competitive intensity and market turbulence features of an organisation. Thus, aligning SMA practices to the internal and external features of an organisation is essential to enable them adapt effectively to their circumstances, make rational decisions and optimise their performance. So, alignment is critical because there is no one-size fits all approach for achieving customer orientation and organisational performance goals.

The third focal point of this study relates to the association of SMA techniques usage to organisational performance. Reviewed literature shows that organisations are achieving higher performance through the use of SMA techniques. In other words, effective use of SMA techniques would improve organisational performance. The plausibility in that performance outcome lies in the fact that organisations are able to utilise appropriate SMA measures to ensure effective, customer, competitor, strategic decision-making, costing, and planning and control orientation in their operational activities. Further on the performance point, literature also suggests that management control systems (MCS)–performance relationship is mediated by business strategy (e.g. [ 2 ]). Also, that study documents that the impacts (both indirect and total) of MCS on performance are stronger for family businesses than non-family businesses.

Conclusions

Conclusions and implications.

One of the major challenges that organisations are facing in today's dynamic marketplace is to steer their organisations in a way that they can stay competitive. In the contemporary world, where globalisation and technological evolution have expanded the options that customers have (e.g. [ 31 , 61 , 65 , 67 ]), organisations must strive hard to win the loyalty of customers. For organisations wishing to achieve that, strategic management accounting practices offer a strategic pathway. Organisations must embrace strategic management accounting practices that would enable them understand the market, their competitors, and the customers and leverage the intelligence from that knowledge to organise their operations towards profitably satisfying the customer. To effectively do that, organisations must avoid the mistake of focusing only on the internal issues; rather, their effort must be tailored towards embracing strategic management accounting practices that would enable them to be fully informed of the market trends, customer dynamics and competitor trends. Thus, organisations must ensure that good costing, planning, control and performance measurement; strategic decision-making, customer accounting and competitor accounting measures are embraced to enable them compete effectively.

Furthermore, in that drive to compete effectively in the market and profitably satisfy customers, organisations would not only need to embrace appropriate strategic management accounting techniques but also do that bearing in mind the environments that surround the operational activities. In other words, organisations must give due attention to the contingencies of their operational setting. Organisations must ensure a good blend of critical factors that would enable their optimal operation. Due attention must be given to organisational structure (centralisation or decentralisation of decision-making process), external environment (dynamism and turbulence), technological development, strategic approach, size of the organisation, amongst others. Doing that is critical for corporate success because there is no one size fits all approach—the outcome achieved would depend significantly on the dynamics surrounding the operational activities of the firm.

Thirty-three months on after Covid 19 was documented, Footnote 5 the pandemic is still ever present and has remained a daunting global challenge. Competing effectively in the dynamic marketplace is a major challenge for organisations, and with the Corona pandemic exerting unprecedent effects on organisations globally, most organisations are facing a more daunting challenge to survive (e.g. [ 65 , 67 ]). Organisations must strive to strategically orientate their management accounting practices to enable them find ways to effectively navigate the daunting challenges they face in this Corona era.

Implications of this study

The implications of this study are organised along managerial and theoretical implications.

Managerial Implications —Managers are reminded that optimal use of strategic management accounting techniques would boost organisational performance. Achieving high levels of organisational performance would however hinge on an organisation's ability to effectively align its SMA techniques usage to its internal and external dynamics. In other words, managers must bear in mind that there is no one-size fits all approach; therefore, they should endorse SMA techniques usage that fits their operational dynamics.

Theoretical Implications —In line with the central objective of this paper to sensitise the need for enhancing the understanding of the contingency perspective of strategic management accounting, the theoretical implications of this study are tailored towards specifying core gaps in the reviewed literature.

Overall, evidence from reviewed literature underlines the criticality of SMA techniques usage to organisational performance. Thus, if organisations strategically align SMA techniques usage to their operational setting, this would positively impact organisational performance. Within the goal of enhancing the literature on how to optimise the performance impact, much gaps still exist from the point off illuminating how differences in marketing and national culture differentiate SMA acceptance, usage, contingencies and performance impact.

Finally, on the point of performance, reviewed literature documents an obvious gap in the literature from the point of illuminating SMA techniques usage impact along the performance dimensions. As noted by Ojra [ 58 ], for some societies (especially ones that are Islamic cultured), non-financial performance is of central importance. Theoretical development from the point of SMA techniques usage, contingencies and non-financial performance impact is scanty.

Limitations of the study

Based on systematic review approach, this study aimed to drive further knowledge development on the contingency perspective of strategic management accounting, drawing on the evidence from reviewed literature to understand the core debates in the literature and pinpoint directions for future research. Two core limitations of this research relate to the conceptual framework and volume of literature reviewed.

The conceptual framing of this study embraced only three themes in the SMA discourse, namely perceived environmental uncertainty, organisational structure and organisational strategy. Elaborated, the contingency premise considered in this study relates to perceived environmental uncertainty (competitive intensity, and market turbulence), organisational structure (formalisation and decentralisation), and organisational strategy. This study recognises that there are other contingencies of strategic management accounting practices that have not been included in the conceptual framing of this study.

To capture the central debates in the SMA discourse, extant literature was reviewed. It is however important to acknowledge that this study may have ignored some literature relevant to the conceptual premise of this study. Finally, although efforts were made by the researchers to ensure validity in this research by adopting an analytical approach that involved thorough reading of literature to ensure valid meaning in the interpretation, it must be reminded that subjectivity is a concern in every qualitative research.

Future research directions

In explaining the theoretical implications of this study, core gaps in the literature were underlined (Section “ Implications of this study ”), while the limitations of this study were acknowledged in Section “ Limitations of the study ”. Building on these, this Section “ Future research directions ” extends the contribution of this study by specifying core directions for further knowledge development on the contingency perspective of strategic management accounting.

No doubt, this study has limitations, amongst which are the conceptual framework and the literature review scope. In their study, Naranjo-Gil et al. [ 54 , p. 688] note that “future research is needed to examine other factors to add a more comprehensive view of management accounting”. Given the conceptual limitation of this study, this study reinforces the research call by Naranjo-Gil et al. [ 54 ]. Future research could expand the work done in this research and knowledge development by incorporating contingency factors that have not been considered in the conceptual framing of this study. More research is required in that regard, both from the point of a systematic literature review approach, as well as from the point of empirical investigations that seek to illuminate the contextual (industrial sectors and geographical settings) differentiators to the contingency impacts on the use of strategic management accounting techniques.

Furthermore, more research effort is required from the point of gaining deeper understanding of the various strategic management accounting techniques. Marketing dynamics (e.g. [ 62 ]) and national culture [ 35 , 60 ] differ from one setting to another, therefore exploring the nature of strategic management accounting techniques that organisations endorse and why are core premises for research.

As flagged in the findings, there is a growing support of the notion that accounting practitioners do not subscribe to the use of the term strategic management accounting (e.g. CIMA Footnote 6 ; [ 48 , 55 ]). Further research could help to shed more light not only on why practitioners may not subscribe to the use of the term strategic management accounting, but also on the understanding of how practitioners would prefer to describe the management accounting practices that they embrace, and also why the specific practices are prioritised.

Furthermore, on the point of the content of strategic management accounting, researchers have also noted that not much effort is given to highlighting clearly the accounting information that organisations should give much attention to towards boosting organisational performance (e.g. [ 53 , 89 ]). Future research should aim to fill this gap. Doing that is critical to fully optimising the performance benefits of strategic management accounting [ 56 ].

Reviewed literature has documented that the extent to which strategic management accounting practices would aid management decision-making and organisational performance would depend on the contingency dynamics of the organisation (e.g. [ 11 , 58 ]). Understanding the contingency premise of strategic management accounting utility in driving effective management decision-making and organisational performance is a critical research premise, and future research should aim to shed more light on that. No one size fits all approach that works for all organisations in all contexts. Therefore, future research should seek to enhance the 'fit' foundation of strategic management accounting relevance and performance outcome. In that regard, future research should seek to illuminate further how perceived environmental uncertainty, decentralisation, formalisation, strategy and other contingency factors not considered in this study, would influence strategic management accounting techniques usage and organisational performance impact. In the particular case of perceived environmental uncertainty, more research is not only required from the point of understanding the influence of the construct, but also clarifying the competitive intensity and market turbulence associations.

An insight that emerged from the reviewed literature relates to the fact that majority of efforts to improve strategic management accounting discourse have considered mainly financial aspects of organisational performance (e.g. [ 58 , 86 ]). Focusing only on financial performance is inadequate as the customer perspective of performance is neglected [ 45 , 58 ]. The importance of focusing on customer performance has been re-echoed in further literature: organisational-level customer satisfaction associates positively to financial performance (e.g. [ 24 , 86 ]), and customer performance enables business strategy and an organisation's ability to deliver value to its shareholders as well as customers [ 25 ]. Supporting prior research (e.g. [ 49 , 58 , 86 ]), this study underlines the need for more studies that illuminate non-financial performance aspects and strategic management accounting association.

Finally, the Corona pandemic, which remains a global crisis, has exerted unprecedent global economic damage. Organisations are facing daunting challenges as a result of the Corona pandemic and are still seeking ways to successfully navigate these challenges. Future research should illuminate what strategic management accounting practices organisations are endorsing in the effort to effectively navigate the Corona-crisis-induced challenges.

Availability of data and materials

This study is based on the review of literature.

Management Accounting in support of the strategic management process. https://www.cimaglobal.com/Documents/Thought_leadership_docs/Management%20and%20financial%20accounting/Academic-Research-Report-Strategic-Management-Process.pdf .

January 9—WHO Announces Mysterious Coronavirus-Related Pneumonia in Wuhan, China.

Abbreviations

• Strategic management accounting

Strategic management accounting usage

Chartered Institute of Management Accountants

Management accounting and control system

Management control systems

Quality management system

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Ojra, J., Opute, A.P. & Alsolmi, M.M. Strategic management accounting and performance implications: a literature review and research agenda. Futur Bus J 7 , 64 (2021). https://doi.org/10.1186/s43093-021-00109-1

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71 Managerial Accounting Essay Topic Ideas & Examples

🏆 best managerial accounting topic ideas & essay examples, ✅ good research topics about managerial accounting, 👍 interesting topics to write about managerial accounting.

• The Coca-Cola Company’s Managerial Accounting In this regard, the suitability of the adopted cost allocation strategy is influenced by the nature of the products and the consistency of the production process.
• Potato Chip: Basics of Cost & Managerial Accounting Finally, the chips enter the packaging stage the computer weighs the chips using pre-set instructions and directs the machines to fill a formed bag. We will write a custom essay specifically for you by our professional experts 808 writers online Learn More
• Differentiating Financial and Managerial Accounting This is due to the fact that management accounting is for decision making and thus it is used for planning the future of the organization while financial accounting is for the reporting of past operations […]
• Managerial Accounting Analysis: The Boeing Company and Uber Company The corporation has developed to become one of the leading aircraft producers in the world, alongside Europe’s Airbus. However, in the case of Boeing, its quick ratio is 0.
• Choice of Career Between Accounting Manager and Accounting Auditor On the other hand, auditors are tasked with the responsibility of revising the financial accounts prepared by financial accountants to ensure that they represent “a true and fair view of the company’s financial position”.
• Managerial Accounting in Healthcare Services This paper aims to discuss the characteristics of such concepts as variable costs, fixed costs, mixed costs, and job order costing as a part of healthcare services.
• Technological Advances, Financial Accounting and Managerial Accounting Data Security The three key processes of accounting are record keeping, analysis, and finalizing transactions to present them to the users of accounting and financial reports.
• Financial and Managerial Accounting in Business Administration In 1 Peza Inc, I was introduced to both kinds of accounting financial and management. In addition, being responsible for payrolls in the company enhanced my confidence and deepened my knowledge of financial accounting.
• Managerial Accounting in Business Thus, one of the tools that can help achieve the best results is the use of managerial accounting. Moreover, the opportunity to predict the future of the company and how specific actions can financially cripple […]
• Managerial Accounting Reporting Requirements This separation is due to the difference in goals and objectives, solved in the interests of external and internal users of information.
• Managerial Accounting: Transfer Price Analysis of CMI The main strength of such a method is the fact that it factors in market trends and forces, which incentivizes manufacturers to be more competitive with external suppliers.
• Managerial Accounting Tools in the UAE Telecommunications Sector The telecommunications sector of the country has been rapidly developing in the past decades, and currently, it has two major operators: Etisalat and du.
• Managerial Accounting Environment-Projecting Profits All the fixed costs are then subtracted from the value of the contribution margin to obtain the value of the net profit or loss of the period.
• Managerial Accounting Decisions: Outsourcing Relevant costing is of great assistance to analyze what needs to be outsourced as well as the impact on the company’s revenues.
• Managerial Accounting vs. Cost Accounting The aim of this is to control expenditure and thus increase costs. Lean accounting is based on the addition of value along the supply chain.
• Managerial Accounting: Lessons From Sam Walton Wal-Mart is also the largest global company as well as the largest private employer in the world with over 2 million employees This laudable success would have, however, not been possible had it not been […]
• Sam Walton: Managerial Accounting at Walmart It is possible to say that Sam Walton relied on the principles and concepts of managerial accounting to improve the decision-making and planning in his company. Apart from, that Sam Walton used the principles of […]
• COVID-19 Impacts on Managerial Accounting With an increasing number of people infected, the overall world economy cannot remain stable for one day, making it difficult to analyze the data in terms of the epidemiologic situation in both local and outsourced […]
• Managerial Accounting Control Orientation and Organizational Outcomes Therefore, organizational executives should apply the proficiencies, capabilities, and understanding of the managerial accounting practices, in addition to being aware of the inconsistent business settings, to tackle the problems of control with the help of […]
• Managerial Accounting: Charter School’s Budgeting In the case in point, to calculate the total revenue per student, one will have to add all revenues per student and divide the sum by the number of students in the identified group.
• Greenville Hospital System’s Managerial Accounting Therefore, it is evident that the output of the hospital is diverse and calls for the use of a job order costing system.
• Qatar National Bank in Managerial Accounting The company also has a raft of other initiatives meant to ensure that it increases its market share and profitability in the global market despite the challenges that it is currently facing.
• Managerial Accounting: Variable Costing As a rule, the area of financial accounting is restricted to the creation and further analysis of the company’s financial statements.
• Data Reliability in Financial and Managerial Accounting Therefore, financial accounting is highly strict when it concerns the reliability of data used in the reports. In managerial accounting, the demand for information reliability is not as high as it is in financial accounting.
• The Gulf Cooperation Council: Managerial Accounting The purpose of the research paper is to assess the prevalence of managerial accounting tools and methods used in the GCC countries in order to determine the preferred approach to accounting in organizations.
• Managerial Accounting Tools: The UAE Telecommunications Sector The purpose of the research proposal is to outline a research project that will assess the prevalence of managerial accounting tools and methods used in the UAE telecommunications sector in order to determine the preferred […]
• Strategic Cost and Managerial Accounting in UAE The major objective of the ‘just in time’ strategy is to reduce costs that are related to holding inventory. Just in time was to be part of the company’s production system referred to as the […]
• Decision-Making With Managerial Accounting The case of Southwest Airlines demonstrates the application of the budgeting technique in management accounting. Managerial accounting is critical to the provision of quality and quantitative data in the financial and operational performance.
• Emirates Nuclear Energy Corporation Managerial Accounting The flagship project and the construction of the first reactor of the four scheduled reactors began in 2011. In the execution of the role of management accountants, ENEC encounters challenges due to the use of […]
• The Domination of Financial Accounting on Managerial Accounting Information The article by Halbouni and Hassan that is titled “The Domination of Financial Accounting on Managerial Accounting Information: An Empirical Investigation in the UAE” is devoted to the topic of the relationship between financial accounting […]
• Financial Accounting Versus Managerial Accounting Financial accounting refers to the type of accounting that deals with preparation of financial statements, using accounting techniques, for financial reporting.
• Managerial Accounting Mid-Term Practice Solution
• Analyzing Managerial Accounting Can Help Managers With Product Costing
• How Managerial Accounting Can Help Managers
• Managerial Accounting and Financial Accounting: Role of Ethics in Accounting
• Applying Personal Managerial Accounting Problems
• Budget Variance Analysis in Managerial Accounting
• How Marriage Between GAAP & IFRS Can Effect Managerial Accounting
• Managerial Accounting: Insurance Australia Group Limited
• Financial and Managerial Accounting Comparison
• Differences Between Cost Accounting and Managerial Accounting
• Managerial Accounting Systems and Organizational Control: A Role Perspective
• How Merger Models Incorporate Managerial Accounting
• Managerial Accounting and Its Techniques Analysis
• Critical Aspects Regarding the Implementation of Managerial Accounting Systems
• Difference Between Decision Making With Managerial Accounting
• Managerial Accounting: Management Formulation and Implementation
• Efficient Contracting, Earnings Smoothing, and Managerial Accounting Discretion
• The Link Between Financial Accounting and Managerial Accounting Systems
• Managerial Accounting: Important Part of an Organization’s Management Information System
• How Managerial Accounting Adds Value to an Organization
• Relations Between Managerial Accounting and Activity-Based Costing System
• Managerial Accounting: The Cornerstone of Business Decision-Making
• Correlation Between Managerial Accounting and Business Ethics
• Managerial Accounting and Environmental Performance of Bakery Companies
• Comparison of Managerial Accounting and Organizational Controls
• Importance of Managerial Accounting in the Business Environment
• Managerial Accounting Concepts and Principles
• Depiction of Managerial Accounting Performance Measures
• Managerial Accounting: Service Cost Allocations
• Technology Tools and Their Effects on Managerial Accounting
• Organizing Public Good Provision: Lessons From Managerial Accounting
• Student Perceptions About Computerized Testing in Introductory Managerial Accounting
• Successful Managerial Accounting Practices, the Antecedents, and Consequences
• The Differences Between Financial Accounting and Managerial Accounting
• Justification of Need for Managerial Accounting Systems
• The Relation Between Controllership and Managerial Accounting
• The Use and Importance of Managerial Accounting
• Importance of Total Quality Management in Managerial Accounting
• Using Managerial Accounting Concepts to Build a Successful Business
• What Are the Two Major Uses of Managerial Accounting?
• Chicago (A-D)
• Chicago (N-B)

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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

Top 5 Accounting Research Topics with Thesis Statements

200 accounting research topics to craft an impressive piece.

We’re giving you a huge selection of 200 topics that have been chosen carefully by  our writers . Pretty sure, these topics have tons of potential to make your work look awesome.  Here you go with the first list of research topics in accounting:

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

Bookmark this blog when you’re (ALMOST) done with your paper:  How to Write Conclusion for a Research Paper ?

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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Top 200+ Accounting Research Topics For Students In 2024

“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.

If you want to get Accounting dissertation help service from experts, then contact our professional experts to get top-notch service within the given deadline.

Accounting- A Technical Subject

Table of Contents

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. 

How To Pick The Best Accounting Research Topics

Choosing the right topic is super important when it comes to doing accounting research. Whether you’re doing it yourself or getting help from a writing service , picking the right topic is key.

Picking a topic helps you figure out what you want to talk about and where your research will go. It guides your journey. Here are some tips to help you pick the best topic:

1. Get Enough Info: Make sure you know enough about the topic before you choose it. Picking a topic without knowing much can mess up your whole paper. You might end up with something too big or off-track. Knowing about the topic also helps you stay interested.

2. Pick Something You Like: It’s easier to work on something you’re interested in. Even though research can be tiring, liking your topic can keep you going. Accounting research papers can be long and tough, so it helps if you enjoy the topic. Plus, it’s easier to explain something you understand and care about.

3. Decide How Long: Figure out how long your paper should be before you start looking for a topic. This helps you pick a topic that’s not too big or too small. Knowing your paper’s length helps you stay focused.

4. Cover Your Topic Well: Some accounting topics can be endless if you don’t set limits. Choose a topic you can cover well within your paper’s length. Don’t start if you can’t finish it in time. If you have to, pick a smaller part of the topic and focus on that instead.

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.

• Online receipt maker

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.

Forensic Accounting Topics

• Forensic accounting techniques in detecting financial statement fraud
• Role of forensic accounting in investigating corporate governance failures
• Use of data analytics and technology in forensic accounting investigations
• Forensic accounting in bankruptcies and insolvency cases
• Forensic accounting in divorce and matrimonial disputes
• Forensic accounting in insurance claim investigations
• Forensic accounting in detecting money laundering activities
• Forensic accounting in intellectual property rights cases
• Forensic accounting in environmental crimes and violations
• Ethical challenges and standards in forensic accounting

Accounting Information Systems Topics

• Impact of cloud computing on accounting information systems
• Cybersecurity risks and controls in accounting information systems
• Big data analytics in accounting information systems
• Blockchain technology and its applications in accounting information systems
• Artificial intelligence and machine learning in accounting information systems
• Internet of Things (IoT) and its impact on accounting information systems
• Mobile accounting and its adoption challenges
• Enterprise resource planning (ERP) systems and their integration with accounting systems
• Data governance and privacy concerns in accounting information systems
• Continuous auditing and monitoring in accounting information systems

Accounting Ethics and Corporate Governance Topics

• Ethical decision-making frameworks for accountants
• Role of accountants in promoting corporate social responsibility
• Whistleblowing and reporting mechanisms in accounting
• Diversity and inclusion in the accounting profession
• Accounting for human rights and labor practices
• Accounting for climate change and environmental sustainability
• Accounting for anti-corruption and transparency measures
• Accounting for corporate political activities and lobbying
• Accounting for executive compensation and income inequality
• Ethical considerations in the gig economy and sharing economy

Public Sector and Governmental Accounting Topics

• Accounting for public-private partnerships
• Accounting for government grants and subsidies
• Accounting for public sector pensions and employee benefits
• Accounting for infrastructure projects and public assets
• Accounting for social welfare programs and entitlements
• Accounting for natural resources and public lands
• Accounting for public debt and deficit financing
• Accounting for public sector performance measurement and accountability
• Accounting for public sector risk management
• Accounting for public sector information technology systems

International Accounting Topics

• Harmonization of accounting standards across different countries
• Accounting for foreign currency transactions and translations
• Accounting for multinational corporations and cross-border transactions
• Accounting for foreign direct investment and joint ventures
• Accounting for international transfer pricing and tax planning
• Accounting for international mergers and acquisitions
• Accounting for emerging markets and developing economies
• Accounting for international non-profit organizations and NGOs
• Accounting for international trade and global supply chains
• Accounting for international financial reporting standards (IFRS) convergence

Specialised Accounting Topics

• Accounting for the healthcare industry
• Accounting for the hospitality and tourism industry
• Accounting for the construction industry
• Accounting for the real estate industry
• Accounting for the entertainment and media industry
• Accounting for the transportation and logistics industry
• Accounting for the automotive industry
• Accounting for the oil and gas industry
• Accounting for the agricultural and food industry
• Accounting for the renewable energy and sustainability sector

Emerging Accounting Topics

• Accounting for cryptocurrencies and digital assets
• Accounting for non-fungible tokens (NFTs)
• Accounting for the metaverse and virtual economies
• Accounting for artificial intelligence and machine learning applications
• Accounting for the Internet of Things (IoT) and connected devices
• Accounting for sharing economy platforms (e.g., Uber, Airbnb)
• Accounting for gig economy and freelance work
• Accounting for drones and autonomous vehicles
• Accounting for gene editing and biotechnology
• Accounting for space exploration and commercial space travel

Corporate Reporting and Disclosures Topics

• Integrated reporting and sustainability disclosures
• Environmental, social, and governance (ESG) reporting
• Reporting on human capital and intellectual capital
• Disclosures on cybersecurity risks and data privacy
• Reporting on climate change risks and mitigation strategies
• Disclosures on corporate tax practices and tax transparency
• Reporting on supply chain sustainability and ethical sourcing
• Disclosures on diversity, equity, and inclusion initiatives
• Reporting on executive compensation and pay ratios
• Disclosures on political contributions and lobbying activities

Accounting Education and Research Topics

• Integrating emerging technologies in accounting education
• Developing data analytics skills in accounting curricula
• Incorporating ethics and professional responsibility in accounting education
• Teaching methodologies for online and distance learning in accounting
• Experiential learning and case studies in accounting education
• Interdisciplinary approaches in accounting research
• Accounting research methodologies and data collection techniques
• Accounting research in emerging economies and developing countries
• Accounting research on sustainability and environmental issues
• Accounting research on corporate governance and accountability

Accounting for Specialized Transactions and Events

• Accounting for business combinations and acquisitions
• Accounting for divestitures and discontinued operations
• Accounting for restructuring and reorganization activities
• Accounting for stock-based compensation and employee stock options
• Accounting for derivative financial instruments and hedging activities
• Accounting for leases and off-balance sheet financing
• Accounting for research and development (R&D) expenditures
• Accounting for pension and employee benefit plans
• Accounting for asset impairments and write-downs
• Accounting for contingencies and provisions

How Calltutors.com is a Place to get Perfect Help in Accounting

At Calltutors.com, students can find great help with their accounting studies. It’s an online platform where expert help students with accounting assignments , homework and research papers. 

The writers are professionals with deep knowledge in accounting, ensuring high-quality help for students without mistakes.

Many students struggle with choosing a good research topic in accounting. If you’re one of them, you can reach out to us.

Our professional experts can provide you with a long list of sensible accounting research paper topics. 

Additionally, you can get assignment help online for accounting subjects. If you can’t write your research paper, our experts can do it for you. 

Getting academic help is okay, so don’t hesitate. Get instant help with your accounting assignments from us without delay.

This helpful guide gives you a big list of more than 200 accounting research ideas covering lots of different topics like how accounting works, taxes, checking financial records, investigating financial crimes, behaving ethically in business, rules for running big companies, accounting around the world, and new areas of study.

Picking the right topic is really important. If you’re struggling with your accounting homework or research, it might be a good idea to get help from experts like CallTutors.com.

This guide is a great starting point for students and researchers who want to dig into interesting and important topics in the constantly changing world of accounting.

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, 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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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.

Top Accounting Project Topics

These are some interesting accounting topics that are highly recommended by teachers as well as students:

• How does accounting information affect the cost of capital in large business frameworks?
• The prospects and problems of environmental accounting measurements.
• Compare any three economies of your choice with respect to accounting for globalization.
• The methods of managing liabilities during a financial crisis.
• The best options to attain more revenue for start-up companies.
• How to achieve equity after managing all expenses?
• The method of managing financial transactions using bookkeeping practices.
• The benefits of using the latest accounting software to run financial statements.
• How to properly address income and expenses.
• Preparing taxes for businessmen with small income.
• Bringing transparency in public accounts using accounting software.
• Public accounting firms and the impact of tax advisory.
• Should specialized public accounting units become mandatory? Support your views with in-depth research.
• A study of the best practices of financial statement preparation and analysis.
• Should companies retain public accounting officers on a long-term basis?
• The need for general account audits in an organization.
• How can technology help in dealing with frauds in the banking sector?
• The major trends of forensic accounting globally.
• How can forensic accounting help uncover and prevent frauds?
• The issue of frauds in developing nations and how they can deal with it more effectively.
• The role of forensic accounting in private and public organizations.
• Strategies to prevent and detect fraud in large scale companies.
• How can professional forensics help manage corruption in an organization?
• The best practices of recording and classifying transactions for use in the future.
• How does the size and scale of an organization affect the financial records?
• The effective strategies of achieving better financial health in any business.
• What are the factors that determine the cost of implementing financial programs in an organization.
• Assessment of potential risks when companies enter a new market.
• Provide a detailed social analysis of management accounting
• What are the common contemporary issues with respect to managerial accounting research?
• How to balance ostensive management accounting research and performativity?
• A study of the significant relationship between inter-firm and intra-firm accounting practices.
• A detailed study of the development of managerial accounting practices over the years.
• A study of the existing systematic relations between the categorical variables.
• How do companies manage misinformation in their accounting books even after the audit?
• Suggest some ways of improving the standards of accounting in the modern world.
• What are the best security measures that companies can implement to safeguard their accounting records?
• Should small and micro enterprises adopt accounting?
• How has the accounting sphere transformed as a result of new technology?
• How can degree and diploma level accounting courses become more effective?
• Are the current accounting curricula good enough to meet the market needs?
• How did the Covid-19 pandemic affect the industry of accounting?
• Suggest some of the best security features for credit and cash transactions.
• Why are purchase and sales journals important to keep the public informed?
• How does the service industry generate revenue?
• How is revenue expenditure related to capital expenditure?
• What are the primary functions of the periodic and perpetual inventory systems?
• Compare payment accounts, cash book and receipts with a detailed review of their importance in accounting.
• What are the common deficiencies and irregularities that come with a cash flow system?
• Does hiring accounting graduates contribute to reducing frauds in companies?

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.

Popular Topics for Research Paper on Accounting

These are some of the most popular accounting topics for research papers that you can build upon write a unique paper:

• The effects of horizontal and vertical communication in accounting?
• Review the development of the accounting profession in any developed country of your choice?
• Why do women dominate the field of accounting?
• Is the current literature available on accounting enough?
• What are the cultural and racial issues that prevent accounting from being effective?
• How can accounting professionals contribute to the development of the society?
• The various conflicts resulting from a financial crisis and the best ways to deal with them.
• What are the major legal and ethical considerations in accounting?
• How is the performance of an organization influenced by consistent bookkeeping?
• What are the challenges faced by a diverse accounting office with respect to compatibility?
• What are the common organizational challenges that an accounting professional face?
• How are security prices affected by dividend announcements?
• Provide a detailed study of resource mobilization and financial intermediation.
• Using the case study of Udenu Local Government, discuss the accounting procedures in post primary institutions.
• Using any mobile telecommunication network of your choice, explain how budgeting is a systematic approach to profit control and planning.
• A detailed review of the primary causes of failure of small-scale businesses and their relationship to improper accounting practices.
• Ways to ensure effective financial control in public sector organizations.
• The impact of prudential guidelines in managing the insurance industry.
• How can taxation be used as a tool to ensure economic development in emerging economies?
• How to evaluate the effects of electronic data processing in any community bank. Choose any bank to present your views.
• What are the common management and accounting problems faced by small scale industries?
• How can federal parastatals be funded effectively?
• A study of effective management of working capital in the banking sector.
• An empirical study of the development of accounting standards and principles.
• The impact of effective employee participation in productivity and decision making in organizations.
• The common issues of personal tax generation and administration in the Enugu State.
• The problems of accounting with respect to partnership firms.
• A study of the impact of effective internal audits in the functioning of state ministries.
• How can mergers and acquisitions be used as a tool for survival and growth in a depressed economy?

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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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

Top Financial Accounting Research Topics

• Auditor’s job with the clients and third parties
• Market analysis and perspectives of Cryptocurrencies
• Expected returns in finance and accounting
• Relation between earning management and discretionary accruals
• The intensity of interest rates in finance and accounting
• The effect of digital currency on finance and accounting
• Corporate disclosure and governance.
• Review the best practices of cash flow reporting globally.
• How does time affect the process of cash flow?
• Why is the assessment of the financial balance sheets essential in making business decisions?
• What are the determinants in the progress of financial and accounting reporting?
• The common challenges of financial accounting in the hotel industry
• Independence of auditors and reliability of financial reports in the banking sector
• How does the accounting information system affect the financial health of a firm?
• How accounting standards can be applied in the crucial business process of financial conglomerates
• A methodical review of cost accounting in popular heritage centers across the globe.
• How internal control and data quality affect the financial health of an organization.
• Discuss risk-taking in businesses from an accountant’s perspective.
• The importance of inventory management in non-governmental organizations.
• The relationship between firm size, accounting information system, profitability, and leverage.
• Credit management and the repercussions of bad debt in commercial banks.
• The challenges of cost accounting in the oil and gas sector
• Relevance of accounting practices in budgeting and planning of multinational corporations
• How do sensible investments contribute to business growth?
• An elaborate study of risk management practices in the defense sector.

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.

Popular Accounting Research Paper Topics

• What are the cultural and racial issues that prevent accounting from being effective?
• The effects of horizontal and vertical communication in accounting?
• How are security prices affected by dividend announcements?
• Why do women dominate the field of accounting?
• What are the major legal and ethical considerations in accounting?
• A study of the impact of effective internal audits in the functioning of state ministries.
• How can federal agencies be funded effectively?
• How to evaluate the effects of electronic data processing in any community bank.
• Ways to ensure effective financial control in public sector organizations.
• What are the challenges faced by a diverse accounting office with respect to compatibility?
• Is the current literature available on accounting enough?
• Provide a detailed study of resource mobilization and financial intermediation.
• A study of effective management of working capital in the banking sector.
• The problems of accounting with respect to partnership firms.
• The impact of prudential guidelines in managing the insurance industry.
• Discuss the reasons for the Global financial crisis of 2008 and its impact on the accounting system
• Analysis of the power of interest rates in accounting and finance
• How does earning management related to discretionary accruals?
• How do cost and management accounting help entrepreneurs improve their businesses’ productivity?
• How a bank controls risks and uses the HSBC method to manage risks?
• How accounting and taxation knowledge among managers can help an MNC?
• Compare and contrast the accrual principle, the historic cost principle, and the matching principle
• Discuss the benefits and limitations of applying the conservatism principle of accounting
• Describe the difference between the IAS and IFRS accounting standards
• Why are international accounting standards important to management?

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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Theses and Dissertations (Management Accounting)

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• Exploring "hunhu" as an alternative to Western philosophies in accounting ethics undergraduate curricula in Zimbabwean Universities  Warinda, Togara ( 2023-03-31 ) Accounting scandals that have been experienced at the onset of the 21st century have rekindled interest in accounting ethics education. There is a general consensus on the importance of accounting ethics education. At ...
• Adoption of environmental management accounting in the textile manufacturing industry in South Africa  Omoworare, Temitope ( 2022-12 ) The global profile of environmental concerns has intensified the demand to develop greener practices. This study investigated the green practices employed by textile manufacturing organisations (TMOs) in South Africa, and ...
• The relationship between integrated reporting assurance and investment decision-making  Mushwana, Phoebe Danisa ( 2023-04-24 ) Integrated reporting has received much recognition in the last decade, with many companies, mandated or not, having adopted it and made it the current frontier in corporate reporting. Integrated reporting has become ...
• An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe  Nyakuwanika, Moses ( 2022-03-10 ) Although the Zimbabwean gold mining industry has been praised for its positive contributions to economic growth, it has also come under fire for harming local communities through forced evictions and forced relocation of ...
• Developing a conceptual model linking remuneration governance compliance, executive pay, pay-gap, and performance of JSE firms  Mnyaka, Nomanyano Prim-Rose ( 2022-12 ) Purpose: The global interest in the ability of corporate governance to increase a firm’s wealth based on its reaction to corporate scandals/collapses has led to contestation of the agency theory favoured by extant ...
• A Model for managing working capital optimally  Nobatyi, Andile Enoch ( 2022-12 ) Management of working capital (WC) involves all decisions and actions taken to determine the appropriate level of current assets and current liabilities. Financial managers find it hard to determine the optimum level of ...
• Striving for innovation: a quadruple helix intervention for accounting education in Ghana  Zotorvie, Justice Stephen Tetteh ( 2022-06 ) There have been reports that most newly qualified accounting graduates in Ghana are struggling to secure sustainable employment, mainly because they do not have information communication and technology (ICT) and higher-order ...
• A framework to enhance environmental sustainability of plastic manufacturers in South Africa  Foot, Judith ( 2022-02 ) An integrated view on generative sustainability has taken on acutely important dimensions globally, given the omniscience of degrading environmental forces. This age of the Anthropocene, in the time scale of earth’s ...
• Exploring the adoption of activity-based costing in selected South African crude oil refineries  Makhaza, Sanelisiwe Peacefull ( 2022-02 ) The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on ...
• An integrated framework for performance measurement in small and medium enterprises : the case of Cape Metropole, South Africa  Mabesele, Lindiwe Albertina ( 2020-12 ) Performance measurement has been in existence and the subject of research for at least two decades. However, it would appear that the Small and Medium Enterprise (SME) sector lags behind other industries in terms of ...
• The millennial open distance learning accountancy academic: career motivation and individual ambidexterity  Leonard, Christi ( 2020-07 ) A shortage in skilled accountancy professionals has been recognised both globally and locally. In South Africa, it is mainly accountancy faculties at higher education institutions that are tasked with addressing such ...
• The signalling effect of dividends on future financial performance: a case of South African listed companies in the post-apartheid era  Masocha, Faustina ( 2017-11 ) Many theorists have linked dividends with the ability to carry signals regarding a firm’s expected financial performance. Despite being grounded on a sound theoretical framework, empirical evidence has failed to unanimously ...
• Do performance measurement reports address the problem of accountability in the public sector?: A case of Gauteng Municipalities  Mahuni, Netsiwell ( 2019-09 ) Public organisations account for their performance by making annual reports available to the public. While such increased emphasis on performance leads to a greater awareness of annual reports, it also raises the question ...
• Factors that influence debt financing of municipal owned entities: a case study of the city of Johannesburg  Galane, Oupa Madala ( 2019-07 ) This quantitative research was conducted to examine factors that have an influence on the debt financing of MoEs for the CoJ. It is quite evident from previous literatures that there has been a plethora of research undertaken ...
• An analysis of the impact of taxation and government expenditure components on income distribution in Nambia  Indongo, Albinus Atugalikana ( 2018-11 ) This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge ...
• The role of management control on service delivery in local government : a case study of a South African municipality  Nkadimeng, Mmathume Norman ( 2019-02 ) The management control systems package has been the subject of recent studies but no study was found that examined the role of management control on service delivery in local government. The Victor Khanye Local Municipality ...
• E-learning technologies for open distance learning knowledge acquisition in managerial accounting  Kashora, Trust ( 2018-07 ) This research seeks to establish how e-learning may contribute towards knowledge construction for Management Accounting students at the University of South Africa. More specifically, the research is designed to investigate ...
• The value of governance structures in private family organisations  Van der Westhuizen, Rolandi ( 2018-04 ) Although private family organisations are prevalent role players in both the South African and international economies, limited research has been performed with regard to them. In terms of regulatory requirements, South ...
• Non-academic factors contributing towards performance of postgraduate open distance learning accounting students  Aboo, Fazana ( 2017 ) South Africa has a low throughput rate in the public higher education sector which leads to severe skill shortages that are urgently required by the country. In particular, the financial skills shortages are severe, ...
• A performance measurement framework to enhance the success and survival of retail micro, small and medium enterprises  Mabhungu, Isaac ( 2017 ) The study sought to investigate the performance measurement practice of retail Micro, Small and Medium Enterprises (MSMEs) in Zimbabwe and to develop a performance measurement framework for monitoring and managing the ...

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