In your upcoming Residency, you will be asked to defend your choices of potential research topic, background to the problem, problem space, theoretical foundation, initial literature review, problem statement, purpose statement, variables (quantitative) or phenomenon (qualitative), research questions (and hypotheses for quantitative), study methodology, and study feasibility. In this assignment, you will draft an initial defense of these items.
General Requirements: Use the following information to ensure successful completion of the assignment:
- Refer to your submission of “Dissertation Development” from RES-820.
- Locate the presentation template “RES-831 Quantitative Study Defense” or “RES-831 Qualitative Study Defense” attached to this assignment.
- This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.
- Doctoral learners are required to use APA style for their writing assignments. The APA Style Guide is located in the Student Success Center.
- Refer to the Publication Manual of the American Psychological Association for specific guidelines related to doctoral level writing. The Manual contains essential information on manuscript structure and content, clear and concise writing, and academic grammar and usage.
- This assignment requires the inclusion of at least two scholarly research sources related to this topic and at least one in-text citation from each source.
- You are required to submit this assignment to LopesWrite. A link to the LopesWrite technical support articles is located in Class Resources if you need assistance.
Refer to your potential dissertation topic from your submission of “Dissertation Development” in RES-820.
Based on the methodology of your potential dissertation topic, select the appropriate presentation template: “RES-831 Quantitative Study Defense” or “RES-831 Qualitative Study Defense.”
Complete the template slides (including the slide that presents an alignment table for your potential study) to prepare a presentation in which you describe and defend your choices of the following for your potential study:
- Proposed Dissertation Topic Title
- Literature Review: Background to the Problem
- Literature Review: Problem Space
- Literature Review: Theoretical Foundations
- Literature Review: Review of Literature
- Problem Statement
- Purpose Statement
- Variables (if quantitative) or Phenomenon (if qualitative)
- Research Questions (and Hypotheses if quantitative)
- Methodology Justification. Note: Include a rationale for not choosing the other methodology.
Reminder: Your choices must be defended with relevant current research.
Assessment Description In your upcoming Residency, you will be asked to defend your choices of potential research topic, background to the problem, problem space, theoretical foundation, initial liter
DISSERTATION DEVELOPMENT 0 Accounting Assessment Hollie Guerra Grand Canyon University: RES 820 03/08/2023 Accounting Assessment Bibliography Baskerville, R., & Grossi, G. (2019). Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS. Public Money & Management, 39(2), 95-103. Baskerville & Grossi explains that glocalization has significantly implemented International Public Sector Accounting Standards in the accounting standards framework (IPSAS). Glocalization is the process of adapting internationally accepted techniques to match local specifications. Glocalization is the key driver of IPSAS adoption and implementation, as it enables the adaptation of global accounting standards to the specific requirements of local contexts. The neo-institutionalist paradigm can facilitate understanding the implications of glocalization on IPSAS implementation. This approach examines the impact of global accounting standards on local practices and how this impacts the adoption and implementation of IPSAS. Specifically, the neo-institutionalist perspective examines how glocalization can result in the establishment of locally distinct accounting methods. This can result in noncompliance with IPSAS, which can eventually harm the performance of the public sector. Much study has been conducted on the implications of glocalization on IPSAS implementation, but more research is required to comprehend its impact on the performance of the public sector. This is crucial, given the increasing significance of IPSAS. Hence, it is essential to comprehend the repercussions of glocalization on the adoption and implementation of IPSAS and how this can impact the performance of the public sector. Faccia, A., & Mosteanu, N. R. (2019). Accounting and blockchain technology: from double-entry to triple-entry. The Business & Management Review, 10(2), 108-116. The authors of this paper give a well-researched and comprehensive analysis of how blockchain technology is transforming the accounting profession. They show how this technology can convert from typical double-entry accounting to triple-entry bookkeeping, significantly reducing errors, fraud, and other problems with double-entry bookkeeping. The authors also remark that this transformation has several ramifications, including increased precision and transparency in accounting operations and new auditing and reporting methods. The authors also describe how blockchain technology permits the construction of a digital ledger that is saved in many locations, so creating a tamper-proof record of transactions increases security and accuracy. In addition, they explore how blockchain technology may expedite and secure transactions and deliver real-time updates available to all parties participating in the transaction. The authors discuss the possible tax and financial reporting applications of blockchain technology. This article thoroughly analyzes how blockchain technology affects the accounting profession and its established practices. Isaev, F. I. (2022). Tax Accounting: Theory and Practice. International Journal of Multicultural and Multireligious Understanding, 9(12), 30-38. According to the journal, tax accounting is a specialized form of accounting that focuses on the production of tax returns, the interpretation of tax legislation, and the observance of tax regulations. It is a crucial component of financial accounting and requires financial and tax legislation knowledge. Accounting for taxes is essential to enable the timely filing of returns and payment of taxes, as well as the proper reporting and computation of taxable incomes. Accounting for taxes is a complex procedure, as it comprises multiple components, such as identifying diverse income sources, computing deductions, and submitting accurate tax forms. As a result, tax professionals must be well-versed in various tax rules and regulations. The two broad kinds of tax accounting are accrual-based and cash-based accounting. The first method uses estimates and forecasts to calculate taxable income, while the second uses actual transactions. Using audit and assurance services, tax accounting ensures the correctness of financial statements and tax returns. Each nation has its own set of taxation-related laws and regulations, so the execution of tax accounting varies from country to country. Furthermore, tax authorities in various nations have diverse methods of taxes and require varying levels of compliance. As a result, tax experts must thoroughly understand the rules and regulations of the country in which they operate. Jube, S. (2020). Labour and international accounting standards: A question of social justice. International Labour Review, 159(1), 95-115. International accounting standards play a crucial role in advancing social fairness. Accounting standards serve as a foundation for monitoring economic performance and a tool for ensuring accountability and transparency in financial operations. Accounting standards aid in preventing abuse and ensuring an equal financial system. Nonetheless, the context of the global economic system must be considered when applying accounting principles to advance social justice. Accounting standards must reflect the interests of workers and preserve their rights. Accounting laws must be adapted to the global labor market’s intricacies to promote social justice effectively. Accounting standards can be a force for good in pursuing social justice. They provide a platform for increased openness, lowering the danger of exploitation and supporting a more equal and just economic system. In addition, accounting standards can be used to assess the impact of economic policies on various groups and communities, enabling governments to make data-driven decisions that consider all individuals’ needs. Mulyati, S., Ibrahim, R., & Djalil, M. A. (2021). The effect of government accounting standard, quality of human resource, effectiveness of internal control system and regional financial accounting system on the quality of regional government financial statement (Study on SKPK Aceh Singkil District. Aceh Province Indonesia). International Journal of Business Management and Economic Review, 4(6), 258-268. This study provides valuable insight into how regional government financial statements can be enhanced by enhancing four key characteristics: government accounting standards, the quality of human resources, the effectiveness of the internal control system, and the regional financial accounting system. Government accounting standards are the legislative framework that all governments must abide by to report their financial data and comply with predetermined criteria accurately. People are responsible for assuring the accuracy and completeness of financial accounts; therefore, the quality of human resources is a significant determinant of the efficacy of a government’s financial reporting system. The efficacy of the internal control system is crucial for ensuring that all transactions are recorded accurately and that any anomalies are detected and resolved. Regional governments employ regional financial accounting systems to capture, process and report their financial information. These four criteria were favorably connected with the quality of regional government financial statements, according to the findings of this study. Enhancing these four attributes can result in superior financial statements and greater financial transparency. Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431-562. The COVID-19 pandemic has presented accounting educators with substantial hurdles as expressed in the journal. With the rapid move to online learning, accounting educators must adapt their teaching techniques and content to the new platform while maintaining the same level of instruction for their students. Student involvement has decreased due to the transition to online learning, as shown by lower attendance and fewer student-teacher interactions. The pandemic has prompted educators to reevaluate their curricula and instructional strategies, as traditional procedures may be ineffective online. Moreover, the pandemic has influenced the future of accounting education. Due to the growing emphasis on sustainability, accounting educators should consider introducing new topics such as ethical business practices, environmental reporting, and corporate social responsibility into their curriculum. The epidemic has emphasized the need for instructors in accounting to be more adaptable to changes in the classroom environment. This includes designing strategies for utilizing digital teaching platforms successfully, integrating new technology, and updating the curriculum to suit the changing needs of students. Schmitz, J., & Leoni, G. (2019). Accounting and auditing at the time of blockchain technology: a research agenda. Australian Accounting Review, 29(2), 331-342. Due to the potential for enhanced efficiency, security, and accuracy in financial operations, the authors states that the impact of blockchain technology on accounting and auditing is a subject of considerable attention. Blockchain technology is a decentralized, immutable, and encrypted distributed ledger system that can cut transaction costs, improve the accuracy of financial data, and increase security. As accounting and auditing organizations begin to investigate the potential of blockchain, a complete analysis of this technology’s ramifications for these areas is required. A research agenda to evaluate the impact of blockchain technology on accounting and auditing should include the potential to influence current financial accounting and reporting standards positively, the impact on current accounting and auditing practices, and the potential issues and challenges associated with implementing blockchain technology in this field. Blockchain technology’s ability to automate and streamline accounting and auditing procedures is a potential advantage. Using blockchain-based smart contracts, for instance, can cut accounting and auditing expenses by eliminating the need for manual data entry and delivering more accurate and secure financial records. Also, Blockchain technology could enhance the openness and dependability of financial records, which could be advantageous for independent auditors and regulatory agencies. Schroeder, R. G., Clark, M. W., & Cathey, J. M. (2022). Financial accounting theory and analysis: text and cases. John Wiley & Sons. The writers of Financial Accounting Theory and Analysis: Text and Cases are Schroeder, Clark, and Cathey, all of whom have substantial experience as accounting academics. The major objective of the book is to offer readers an awareness of the economic and institutional context in which financial reporting occurs, as well as the theoretical and practical components of the creation of financial information. The second key objective of the book is to equip readers with an awareness of the theoretical and practical components of financial information preparation. This text is designed for accounting courses such as Financial Accounting for Beginners, Financial Accounting for Intermediate Students, and Financial Accounting for Advanced Students. This book provides a comprehensive introduction to the rules and regulations of financial accounting and the theoretical and practical implications of financial reporting. In addition, it provides a thorough analysis of the roles played by internal and external auditors and the management team in compiling and reporting financial information. This book covers the study of financial performance and topics related to examining financial statements and evaluating assets and liabilities. Srivastava, J., & Baag, P. K. (2020). Positive accounting theory and agency costs: A critical perspective. AIMS International, 2, 101-113. The journal gives the connection between positive accounting theory and agency costs is well acknowledged in financial analysis. Positive accounting theory investigates managers’ motives and behaviors to comprehend better and assess firms’ financial success. Agency costs are the expenses businesses spend due to the misalignment of stakeholder and manager interests. Moral hazard, the principal-agent problem, and the possibility of conflicts of interest between the two parties can generate agency expenses. According to the authors’ research, positive accounting theory can be applied effectively to comprehend better and quantify agency costs. This is because it provides a greater understanding of the incentives and motives of managers, which can improve the appraisal of agency costs. The authors argue that applying positive accounting theory to evaluate agency expenses can enhance the precision and reliability of the financial analysis. This can result in more credible data regarding the financial performance of businesses, hence enhancing the quality of decisions made by stakeholders. An important link exists between positive accounting theory and agency costs. The authors’ research demonstrates that positive accounting theory can be utilized to interpret and analyze agency expenses more precisely. This can have significant ramifications for financial performance analysis, as it can provide more accurate information about an organization’s financial health. Troshani, I., Locke, J., & Rowbottom, N. (2019). Transformation of accounting through digital standardisation: Tracing the construction of the IFRS taxonomy. Accounting, Auditing & Accountability Journal, 32(1), 133-162. The authors have explained that International Financial Reporting Standards (IFRS) taxonomy has transformed accounting with digital standardization. This digital revolution has permitted the establishment of a global language for financial reporting, resulting in a worldwide accounting language that is more efficient and consistent. The taxonomy has also enabled the digitization of accounting data, considerably enhancing the speed and accuracy of financial reporting. It has enabled the integration of accounting data across numerous platforms, allowing businesses to monitor and track financial performance more effectively. This has led to increased corporate openness and accountability. Also, the IFRS taxonomy has been essential in fostering increased collaboration between accountants and other professionals. It has facilitated the interchange of financial data across numerous platforms, enabling the development of more efficient and accurate financial analyses. The IFRS taxonomy has permitted the automation of numerous accounting procedures, making it simpler to prepare precise financial reporting. Lastly, the IFRS taxonomy has helped improve the quality of financial reporting by facilitating the creation of more accurate and trustworthy financial statements. Degree Finance and Accounting Research Focus My research interests in accounting and its related topics, such as financial reporting and auditing, align with my degree and emphasis area in finance and accounting, as they highlight the significance of understanding financial regulations and the need to employ dependable tools and techniques to ensure accurate financial data. Feasibility of Research Problem My proposed research project is feasible as it will explore the potential of blockchain technology to enhance the accuracy, efficiency, and security of financial operations, ultimately improving the quality of financial reporting. Problem Statement It is not known how or why glocalization of accounting standards impacts the performance of the public sector. Need for Study Accounting is vital to any business or organization because it maintains an accurate and trustworthy record of financial transactions and activities. It provides stakeholders, such as investors, creditors, and tax officials, with information regarding a business’s financial health and performance. Accounting ensures that money is allocated and utilized most effectively and efficiently. It facilitates the monitoring and reporting financial performance and transactions, allowing firms to make prudent financial decisions. By knowing a company’s financial status, managers and investors can make informed decisions regarding resource allocation and risk management. In addition, accounting ensures that taxes are paid accurately and on schedule. Businesses must appropriately disclose their income, spending, and other financial transactions to the appropriate tax authorities. Without precise accounting records, companies may pay more in taxes than necessary. Accounting is also essential for managing cash flows. Proper accounting records give organizations a comprehensive view of their financial position, enabling them to identify and address cash flow issues. In turn, this facilitates identifying and resolving any possible financial concerns. Accounting safeguards stakeholders against potential financial losses. Accurate accounting records help stakeholders make educated judgments about a company’s financial health. This can lessen the risk associated with investing in a firm. Accounting is crucial for firms to maintain compliance with applicable rules. By comprehending and accurately reporting financial data, firms can maintain compliance with applicable rules and regulations. Conceptual/Theoretical Framework Srivastava and Baag’s (2020) article on Positive Accounting Theory and Agency Costs is the most promising resource for my accounting research. This paper’s authors examine the relationship between positive accounting theory and agency costs. Positive accounting theory explores managers’ motivations and actions to comprehend better and assess businesses’ financial success. Agency costs are the expenses incurred by firms as a result of misaligned stakeholder and manager interests. Employing positive accounting theory to evaluate agency expenses can enhance the precision and dependability of financial analyses. This can result in more reliable information on the performance of enterprises, hence improving the quality of decisions made by stakeholders. The authors based the theoretical basis of their study on Jensen and Meckling’s (1976) theory of the company, a fundamental book in the field. This approach is founded on agency theory, which implies that stakeholders’ and managers’ interests are frequently misaligned. This can result in conflicts of interest and agency expenses. The writers of this article examine the relationship between positive accounting theory and agency costs using Jensen and Meckling’s theory. They contend that the positive accounting theory might be utilized to comprehend better and quantify agency expenses. This can greatly impact financial performance analysis, as it can provide more accurate information regarding a company’s financial health. The authors can give a full breakdown of the impact of positive accounting theory on agency costs by utilizing this theoretical framework. Significance Srivastava and Baag’s (2020) results are crucial to the problem area of agency costs because they provide a better knowledge of the incentives and motivations of managers and how this might enhance the assessment of agency costs. This research is essential to financial analysis because it reveals that agency costs may be analyzed more precisely using positive accounting theory. Stakeholders can make better-informed judgments regarding the financial performance of businesses if they have access to more trustworthy and accurate data. Studying the important sections of articles can help a researcher prepare to write their proposal. It enables them to identify the research’s key findings and contributions to the field. In the work by Srivastava and Baag (2020), for instance, the writers underline the necessity of understanding the incentives and motivations of managers to calculate agency costs more. My research will contribute to my area by providing a better understanding of how incentives and motivations can affect the financial performance of companies. This research will detect potential areas of misalignment between the interests of stakeholders and managers by analyzing the behavior of managers. This would enable stakeholders to make decisions regarding the financial performance of more informed businesses. In addition, this research will examine the impact of incentives and motivations on corporate performance and provide insight into how this information may be used to enhance financial success. This research will contribute significantly to the field of financial analysis by offering a better knowledge of how managers’ behavior might affect firms’ financial success. Defense of Article Selection The ten publications I selected for my annotated bibliography are particularly pertinent to my study topic, which examines how digital technologies have altered accounting. My pick includes articles discussing the effects of blockchain technology, glocalization, government accounting rules, and applying the IFRS taxonomy to accounting. Each paper offers excellent insight into the current accounting situation and its potential repercussions. The first essay, “Glocalization of Accounting Standards: Observations on Neo-Institutionalism of IPSAS,” is essential to my research since it analyzes the implications of glocalization for the International Public Sector Accounting Standards (IPSAS). This article investigates how glocalization can lead to the formation of regionally distinct accounting systems, which can lead to noncompliance with IPSAS and ultimately undermine the public sector’s performance. The second piece, “Accounting and Blockchain Technology: From Double-Entry to Triple-Entry,” is similarly essential to my research since it provides a comprehensive overview of how blockchain technology is revolutionizing the accounting profession. This article examines how blockchain technology can transform traditional double-entry accounting into triple-entry bookkeeping, thereby eliminating errors, fraud, and other issues associated with double-entry bookkeeping. The third article, “Tax Accounting: Theory and Practice,” is pertinent to my research because it examines the intricacies of tax accounting and the two major tax accounting practices (accrual-based and cash-based accounting). This article also analyzes the many taxation-related rules and regulations that must be considered while conducting tax accounting and the variable taxation techniques and compliance levels among nations. The fourth piece, titled “Labor and International Accounting Standards: A Matter of Social Justice,” is crucial to my research because it investigates the function of accounting standards in furthering social justice. This article explains how accounting standards can be used to evaluate the impact of economic policies on diverse groups and communities and to achieve social justice. The fifth article, “The Effect of Government Accounting Standard, Quality of Human Resource, Effectiveness of Internal Control System, and Regional Financial Accounting System on the Quality of Regional Government Financial Statement,” is pertinent to my research because it provides valuable insight into how regional government financial statements can be improved by enhancing four key characteristics: government accounting standards, the quality of human resources, the effectiveness of the internal control system, and the regional financial accounting system. The sixth article, “Insights into Accounting Education in a COVID-19 World,” is essential to my research because it discusses the influence of the COVID-19 pandemic on accounting education. This essay explores how the epidemic has caused educators to reconsider their curricula and instructional practices and how this has affected the future of accounting education. The seventh paper, “Accounting and Auditing in the Era of Blockchain Technology: A Research Agenda,” is pertinent to my research since it proposes a research agenda for assessing the influence of blockchain technology on accounting and auditing. This article examines the potential for blockchain technology to impact current financial accounting and reporting standards positively, the impact of blockchain technology on current accounting and auditing practices, and the potential issues and challenges associated with implementing blockchain technology in this field. The eighth article, “Financial Accounting Theory and Analysis: Text and Cases,” is essential to my research because it thoroughly introduces the rules and regulations of financial accounting and the theoretical and practical implications of financial reporting. This book focuses on financial performance and associated issues, such as analyzing financial statements and assessing assets and liabilities. The ninth article, “Positive Accounting Theory and Agency Costs: A Critical Perspective,” is pertinent to my research because it examines the relationship between positive accounting theory and agency costs. This article examines how the positive accounting theory can be applied to comprehend better and quantify agency costs, as it provides a deeper understanding of managers’ incentives and motivations. The tenth article, “Transformation of Accounting through Digital Standardization: Tracing the Construction of the IFRS Taxonomy,” is crucial to my research because it discusses the transformation of accounting through digital standardization. This article explores how the IFRS taxonomy has facilitated the digitization of accounting data and the integration of accounting data across multiple platforms, allowing businesses to monitor and track financial performance more.