research topics for accounting students in the philippines 2020

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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• Red flags in outdated accounting processes.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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Accountancy Master's Theses

Theses/dissertations from 2022 2022.

Factors affecting the profitability of universal and commercial banks, thrift banks, and rural and cooperative banks during the COVID-19 pandemic from 2020 to 2021 in the Philippines , Meng Xing Duan

Do R&D tax deductions increase private R&D spending? A comparative assessment on the effects of R&D tax incentives to private R&D spending among publicly listed companies in selected ASEAN member nations , Christian P. Mendoza

Theses/Dissertations from 2021 2021

Effect of corporate governance mechanism on the earnings management strategies: Empirical evidence from publicly listed industrial firms in the Philippines , Cholly Q. Acuin

The effect of corporate governance on profitability, liquidity, and leverage of government-owned and/or controlled corporations in the Philippines , Nissi Josef Dignadice Gulla

Subjective objectivity: The effect of accounting competencies, financial literacy, perceptive considerations, personality traits, and subjective stock market factors on the investment behavior as mediated by investment intention in the Philippine Stock Exchange among certified public accountants , Genevieve Krissle Bravo Mendoza

An empirical investigation on the effects of perceptual and non-perceptual measures on career advancement among managers, directors and partners of the top 6 auditing firms in the Philippines , Emil James P. Tanagon

Theses/Dissertations from 2020 2020

The effectiveness of continuing professional development on the enhancement of certified public accountants' competence: A convergent parallel mixed-methods study , Roxanie C. Calixto

How successful is SOX in promoting corporate accountability: Evidence from listed companies in the United States of America and the Philippines from 2004 to 2012 , Christine C. Hui

Theses/Dissertations from 2019 2019

The impact of corporate governance and corporate social responsibility on financial performance among publicly listed companies in the Philippines as mediated by real earnings management , Mia B. Bermundo

How do CPAs think? Thinking styles of certified public accountants in the Philippines using a structural equation model , Donna Mae D. Butac

Impact of environmental accounting on corporate performance of publicly listed industrial and mining and oil companies in the Philippines for the years ended 2013-2017 , Michael Jerome C. Dela Peña

The moderating role of board independence, firm size, location, industry type, and company age on the effect of green accounting on financial ratios, abnormal returns, and firm value among selected publicly-listed companies in the Philippines from 2013-2017 , Jesica C. Esmeña

The relationship among strategic supply chain management, financial ratios, and firm value and characteristics: An investigation using structural equation modeling , Cynthia G. Fulla

Theses/Dissertations from 2018 2018

The role of corporate social responsibility on the link of real earnings management with financial performance and firm value of publicly listed companies in the Philippines , Rina A. Abner

Internal control of Roman Catholic churches in the Philippines , Amir T. Auditor

Determinants of the income strategy of publicly listed corporations in the Philippines: Does accounting choice matter? , Jessa Mae S. Banse

The moderating role of agency costs on the impact of free cash flow on firm performance: Evidence from the Philippines , Marven T. Bermudez

Effect of environmental accounting on financial performance and firm value of listed mining and oil companies in the Philippines , Jamil C. Carandang

The effect of leadership style of academic leaders on BSA student performance and faculty effectiveness among accountancy schools in Region IX , Armee Jay L. Cresmundo

An empirical investigation on the change in the impact of cost efficiency, sales growth, liquidity and leverage on financial performance after merger and acquisition of selected publicly listed companies in the Philippines , Clarice April Estores

The effect of board characteristics, managerial ownership and top executives characteristics on mitigating earnings management of Philippine publicly listed companies , Cora Marie R. Gonzales

Minimizing negative office politics: An action research on promoting a humane and enabling work community by improving communication , Raffy Niño T. Gutierrez

A structural analysis of the effects of conventional and non-conventional accounting measures on firm value among publicly-listed Philippine firms from 2012-2016 , Roman Julio B. Infante

What does it take to make a difference: A study on the effect of demographic characteristics and leadership styles of instructional leaders on teacher effectiveness and student performance of BSA schools in Mindanao , Rose Mae S. Langot

The mediating role of earnings management on the relationship of corporate tax avoidance on profitability and firm value of Philippine publicly-listed firms , Joan Mae M. Lugtu

An empirical study on the determinants of tax morale using structural equation model (SEM): A Philippine particularity , Raymond S. Pacaldo

The mediating role of dividend policy on the impact of capital structure and corporate governance mechanisms on firm value among publicly listed companies in the Philippines from 2013 to 2016 using structural equation model , Franklin S. Ramirez

Factors affecting capital structure of publicly listed construction companies in the Philippines before and after the economic boom of the construction industry , Virginia C. Reyes

Theses/Dissertations from 2017 2017

Corporate governance, ownership structure, firm characteristics and their effects on effective tax rate: A study on Philippine publicly listed companies , Robert Aspa

Is IAS 41 relevant?: Representing the fundamental perceptions of selected banana and pineapple companies in the Davao Region , Rhea Jane V. Carpio

The effect on stock price and performance among M&A bidder firms listed in Philippine Stock Exchange for the period 2005 to 2011 , Cecille L. Carreon

A study on the correlation of motivation and employee job performance in the BPO industry in Metro Manila , Maria Lourdes Bernadette B. Egargo

Financial management practices of small and medium enterprises in Nueva Ecija , Gaudencio P. Gallardo Jr.

An empirical study on the impact of board mechanisms and diversity on performance and value: The case of publicly listed companies in the Philippines during 2012 to 2016 , Ali Zohaib Javed

Impact of selected factors on external audit fees for the case of publicly listed manufacturing and industrial sector in the Philippines , Charlotte Mei L. Lacap

Study on the cause-and-effect relationships among the different perspectives of the balanced scorecard in selected listed firms of the Philippines , Perry Carl A. Lim

Theses/Dissertations from 2015 2015

An empirical study on the impact of earnings management on cumulative abnormal returns of selected publicly listed companies in the Philippines from 2007-2013: Earnings management choice between accounting-based and real activities-based manipulation , Aeson Luiz C. Dela Cruz

Volatility of publicly-listed corporations' stock prices to IFRS prescription of fair value accounting from 2001 to 2013 , Alloysius Joshua S. Paril

An empirical investigation of the effects of merger and acquisitions on market and financial performance of publicly listed banks in the Philippines from 1999 to 2008: When two become one , Alger C. Tang

Theses/Dissertations from 2014 2014

The Relationship between environmental activities and firms performance in the Philippine Industrial sector , Emilio P. Augustinus

Theses/Dissertations from 2013 2013

The impact of corporate governance on firm performance on stock price among publicly listed companies in the Philippines 2009 to 2011 , Habib Mohammadpoor

The Impact of earnings management on executive compensation among selected industrial publicly listed companies in the Philippines , Zahra Tabrizi

Theses/Dissertations from 2012 2012

The effects of related party transactions on firm performance of Indonesian manufacturing firms , Maria Immaculata Prettyfernandy

Theses/Dissertations from 2011 2011

The effect of capital adequacy ratio to bank performance of the commercial banks in the Philippines using the CAMEL rating model , Jona Lumbao Pangapalan

Theses/Dissertations from 2009 2009

Impact of selected financial and economic variables on stock price of publicly listed banks in the Philippines from 2002-2008 , Placido M. Menaje Jr.

Theses/Dissertations from 2008 2008

The impact of selected corporate governance variables in mitigating earnings management in the Philippines , Mc Reynald S. Banderlipe II

The impact of selected corporate governance variables in mitigating earnings management in the Philippines , Mc Reynald Simbajon Banderlipe II

Analyzing accounting ratios as determinants of the LQ45 stock prices in Jakarta Stock Exchange during the period 2002-2006 , Agus Arianto Toly

Theses/Dissertations from 2007 2007

Application of accrual and cash accounting: Implications for sales in Metro Manila , Cynthia P. Cudia

Theses/Dissertations from 2006 2006

Revaluation of fixed assets and its effects on the reported earnings of selected companies in the Philippines , William Barja Baltazar

Theses/Dissertations from 2005 2005

Using asset turnover and profit margin to forecast changes in profitability: Evidence for Philippine companies , Roma Santa Rodriguez Estrada

The effect of work experience, educational attainment, age, and differences in school categories of performing schools on the effectiveness of Certified Public Accountants in education , Eva Preciousa G. Poniente-Aquino

The impact of firm characteristics on the extent of financial disclosure in company websites of the top 200 Philippine corporations , Joan P. Sabado

Theses/Dissertations from 2004 2004

The disclosure of social and environmental activities in financial statements and non-financial reports of selected manufacturing firms among the top 500 corporations in the Philippines , Helen A. Bernados

Creative accounting through earnings management as perceived by selected accounting educators in the Philippines , Celia C. Estacio

Theses/Dissertations from 2003 2003

Risk assessment towards formulation of an internal control mechanism for University of San Carlos , Guillermo C. Aviles

An in-depth study on the accounting practices of selected cattle raising companies in Regions X and XI on the measurement of biological assets and financial statement presentation of biological transformation in relation to IAS 41 , Margie I. Joyno

The determinants and their influence on the fees charged by non-affiliated auditing firms in Metro Cebu , Beatriz Bandillo Lapus

The impact of implementing environmental management accounting (EMA) on the financial performance of manufacturing firms in Davao City , Leopoldo D. Medina

A study on the incentives influencing the practice of creative accounting in selected business establishments in Davao City , Christie R. Padayogdog

Determinants of the extent of disclosures in financial statements of Metro Cebu Corporations audited by non-affiliated CPA practitioners , Concepcion Rasalan Racaza

An investigation on the extent of implementation of responsibility accounting among laboratory chemical trading firms in Cebu City , Carmen B. Salisid

Theses/Dissertations from 2002 2002

The impact of information content of cash flows statement on stock returns , Gabriel Anto Listianto

Determinants of establishing an audit committee in Philippine Stock Exchange-listed companies , Felomina Manzano

Theses/Dissertations from 2000 2000

An in-depth study on the extent of influence of liquidity, leverage and return on equity on the voluntary disclosure level of listed Philippine banks , Arleigh S. Andaya

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Research Topics for Accounting Students in the Philippines 2024: Nurturing Future Leaders in the Accounting Profession

Buckle up for an exploration of cutting-edge research topics that are shaping the landscape of accounting education in the Philippines in 2024: [Research Topics for Accounting Students in the Philippines 2024: Nurturing Future Leaders in the Accounting Profession]. In this comprehensive guide, we’ll delve into compelling themes that align with the dynamic needs of the accounting profession, empowering students with the knowledge and skills to excel in their careers.

Key Takeaways:

• Introduction:

Accounting has endless topics, making choosing the best research topic a challenge.

Basic Topics:

• Junior Accountant: Explores roles, responsibilities, and skills of entry-level accountants.
• Bookkeeping Assistant: Examines tasks and duties performed by assistants in organizations.

Accounting Clerk: Focuses on the daily responsibilities and functions of clerks in various industries.

Advanced Topics:

• Accounting Software vs. Manual Accounting: Compares advantages, disadvantages, and implications of both methods.
• Tax Management Procedures: Investigates evolving tax laws, regulations, and strategies for effective tax management.

Risks of Updated Technology in Accounting: Explores potential risks and challenges of adopting new technologies.

Current Trends:

• Impact of Big Data on Accounting: Studies the influence of big data analytics on accounting practices and decisions.
• Blockchain Technology in Accounting: Examines potential applications and implications of blockchain technology.

Sustainability Accounting and Reporting: Explores the integration of ESG factors into accounting and reporting practices.

Conclusion:

• Choosing a topic depends on individual interests, academic level, and resource availability.
• Students should align their topics with career goals and passions.

Thorough research, critical analysis, and effective communication are crucial for successful accounting research projects.

References:

• 150 Accounting Research Topics for College In 2023 – Thesis Geek
• 115+ ACCOUNTING PROJECT TOPICS FOR STUDENTS [2024]

Table of Contents

Research Topics for Accounting Students in the Philippines 2024: Shaping the Future of Accounting Excellence

Greetings, aspiring accounting professionals! As you embark on your educational journey in the field of accounting, it is crucial to engage in research that will not only broaden your knowledge but also equip you with the critical thinking and analytical skills necessary for success in the dynamic world of accounting. The year 2024 presents a plethora of research topics for accounting students in the Philippines that are both relevant and thought-provoking. Let’s delve into some of the most promising areas of inquiry:

1. The Impact of Digital Transformation on Accounting Practices:

The rapid advancement of technology is transforming the accounting landscape. Research topics for accounting students in the philippines 2024 could explore the impact of digitalization on various aspects of accounting, such as:

The adoption of cloud computing and its implications for data security and accessibility.

The integration of artificial intelligence and machine learning in accounting processes, and the ethical considerations surrounding their use.

The role of blockchain technology in enhancing transparency and efficiency in accounting.

2. Sustainability Accounting and Corporate Social Responsibility:

With the growing emphasis on environmental, social, and governance (ESG) factors, accounting students can explore research topics related to:

The development and implementation of sustainability accounting frameworks.

The integration of ESG factors into financial reporting and decision-making.

The challenges and opportunities of adopting sustainable business practices.

3. Financial Literacy and Investor Education:

The lack of financial literacy among individuals poses a significant challenge. Research topics in this area could focus on:

The effectiveness of financial literacy programs in improving financial decision-making.

The role of accounting professionals in promoting financial literacy among various stakeholders.

The development of innovative approaches to financial education.

4. Tax Policy and Revenue Administration:

The Philippine tax system is complex and ever-changing. Research topics in this area could examine:

The impact of tax reforms on businesses and individuals.

The efficiency and effectiveness of tax administration.

The challenges of tax compliance in the digital economy.

5. Accounting Ethics and Professionalism:

The accounting profession is built on a foundation of ethics and integrity. Research topics in this area could delve into:

The role of accounting codes of ethics in shaping professional conduct.

The challenges of maintaining ethical behavior in the face of conflicts of interest.

The importance of professional skepticism in accounting audits.

6. Internal Controls and Fraud Prevention:

The prevention of fraud and errors is a critical aspect of accounting. Research topics in this area could investigate:

The effectiveness of internal control systems in detecting and preventing fraud.

The role of internal auditors in ensuring the integrity of financial information.

The impact of fraud on financial statements and the economy.

7. The Future of Accounting: Emerging Trends and Challenges:

The accounting profession is constantly evolving. Research topics in this area could explore:

The impact of emerging technologies, such as robotic process automation and data analytics, on the accounting profession.

The changing role of accountants in the digital age.

The challenges and opportunities of globalization for accounting professionals.

As you embark on your research journey, remember to choose a topic that aligns with your interests and career aspirations. Conduct thorough research, analyze data critically, and communicate your findings effectively. Your research will not only contribute to the body of knowledge in accounting but also prepare you for a successful career in this dynamic and rewarding field.

To engage in deep research, here are some captivating research topics for accounting students in the philippines 2024 .

For those pursuing research in Accounting and Finance , explore these profound research proposal topics in PDF format.

Dive into extensive research proposal topics for Banking and Finance .

Discover research project topics on Banking and Finance that offer insightful perspectives.

Kenyan researchers, explore compelling research project topics in Banking and Finance relevant to your context.

Quantitative Research Topics For Accounting Students In The Philippines 2024

Hello there, aspiring accounting professionals! Are you seeking inspiration for your next research project? Look no further! In this article, we’ve compiled a list of thought-provoking quantitative research topics that align perfectly with the needs of accounting students in the Philippines in 2024. From examining the impact of technology on accounting practices to exploring the role of sustainability in financial reporting, these topics offer a wealth of opportunities to delve deep into the world of accounting and make a meaningful contribution to the profession. So, grab your research hats and let’s dive in!

Key Takeaways: – Quantitative research plays a crucial role in providing evidence-based findings and supporting decision-making in the accounting field.

The choice of research topic should align with your interests, academic level, and availability of resources.

Thorough research, critical analysis, and effective communication are essential elements for successful accounting research projects.

Choosing a Research Topic:

Identify Your Interests: Start by reflecting on what aspects of accounting intrigue you the most. Whether it’s financial reporting, auditing, taxation, or management accounting, choose a topic that genuinely sparks your curiosity and passion.

Assess Your Skills and Resources: Consider your research skills, available resources, and access to data. Ensure that the topic you select matches your capabilities and the resources at your disposal.

Review Current Trends: Stay updated with the latest developments and trends in accounting. Explore contemporary issues and challenges faced by the profession, and choose a topic that addresses these pressing concerns.

Consult with Advisors: Don’t hesitate to seek guidance from your professors, academic advisors, or industry professionals. Their insights can help you refine your topic and ensure its relevance and feasibility.

List of Quantitative Research Topics:

The Impact of Artificial Intelligence on Accounting Practices: Investigate how artificial intelligence and machine learning are transforming traditional accounting processes and practices.

Exploring the Role of Blockchain Technology in Accounting: Examine the potential applications of blockchain technology in enhancing transparency, security, and efficiency in accounting systems.

Sustainability Accounting and Reporting in the Philippines: Analyze the current state of sustainability accounting and reporting practices among Philippine companies, and explore opportunities for improvement.

Factors Influencing Audit Quality in the Philippines: Investigate the factors that contribute to audit quality in the Philippine context, including auditor independence, competence, and regulatory oversight.

The Impact of International Financial Reporting Standards (IFRS) on Financial Reporting Practices in the Philippines: Assess the effects of adopting IFRS on the quality and comparability of financial statements in the Philippines.

The Role of Accounting Information in Investment Decision-Making: Examine how accounting information influences investment decisions made by individuals and institutional investors in the Philippine stock market.

The Effectiveness of Internal Control Systems in Preventing and Detecting Fraud in the Philippines: Investigate the effectiveness of internal control systems in preventing and detecting fraud in Philippine companies, and identify areas for improvement.

Conclusion: Quantitative research offers a systematic and rigorous approach to investigating accounting-related issues and phenomena. By choosing a topic that aligns with your interests, skills, and resources, you can make a valuable contribution to the field of accounting and gain invaluable research experience. So, embrace the challenge, delve into the world of quantitative research, and become a part of the next generation of accounting leaders!

Citation: 150 Accounting Research Topics for College In 2023 – Thesis Geek

Research Topics In Accounting And Finance For Postgraduate

There’s no question that the accounting profession plays a critical role in the business world, ensuring the smooth flow of financial transactions and providing valuable insights for decision-making. As a postgraduate student in accounting and finance, you have the opportunity to explore various research topics that can contribute to the advancement of the field and prepare you for a successful career in the industry.

• Explore interdisciplinary topics that combine accounting and finance with emerging technologies, such as big data analytics and artificial intelligence.
• Investigate the impact of globalization on accounting and finance practices, focusing on international trade, cross-border transactions, and regulatory changes.
• Examine the role of accounting and finance in promoting sustainability and ethical business practices.
• Analyze the influence of digital transformation on accounting and finance functions, focusing on blockchain technology, fintech applications, and cloud accounting.
• Investigate the challenges and opportunities related to accounting and finance in the public sector, including government budgeting, tax policies, and performance auditing.
• Explore the latest advancements in accounting and finance education, focusing on innovative teaching methods, the use of technology, and the development of new curricula.
• Study the impact of accounting and finance regulations on business practices, including the implementation of international accounting standards and the role of regulatory bodies.

In your research journey, consider the following steps:

Identify Research Interests: Reflect on your academic background, career aspirations, and personal interests. Identify areas in accounting and finance that you find particularly intriguing and possess relevant skills and knowledge.

Review Current Trends: Keep yourself updated with the latest developments and emerging issues in the accounting and finance industry. Attend conferences, read academic journals and industry publications, and engage with professionals in the field. This will help you identify relevant and impactful research topics.

Narrow Your Focus: Once you have a broad area of interest, narrow your focus to a specific research topic that is manageable and feasible within the timeframe and resources available. Clearly define your research question or hypothesis to guide your investigation.

Conduct Extensive Literature Review: Explore existing literature, research papers, and academic studies related to your chosen topic. This will help you understand the current state of knowledge and identify gaps or areas that require further research.

Design Your Research Methodology: Select appropriate research methods to collect and analyze data, such as surveys, interviews, case studies, or statistical analysis. Ensure your methodology aligns with your research question and objectives.

Collect and Analyze Data: Gather relevant data through surveys, interviews, or other methods as determined by your research methodology. Analyze the data using appropriate statistical techniques or qualitative analysis methods to extract meaningful insights and draw conclusions.

Interpret and Communicate Findings: Summarize your research findings and interpret their significance in relation to your research question. Clearly communicate your findings through research papers, presentations, or other appropriate formats.

Consider the Practical Implications: Reflect on the practical implications of your research findings. How can they be applied to real-world scenarios? How can they contribute to improving accounting and finance practices, policies, or regulations?

Your research as a postgraduate student in accounting and finance can make valuable contributions to the field, helping to address real-world challenges, inform policy decisions, and advance the profession. Embrace the opportunity to conduct meaningful research that aligns with your interests and aspirations, and make a positive impact on the world of accounting and finance.

Q1: What are some basic accounting research topics for undergraduate students in the Philippines?

A1: Some basic accounting research topics include exploring the roles and responsibilities of junior accountants, examining the tasks performed by bookkeeping assistants, and analyzing the day-to-day functions of accounting clerks in various industries.

Q2: Can you provide some examples of advanced accounting research topics suitable for postgraduate studies?

A2: Advanced accounting research topics may include investigating the advantages and disadvantages of accounting software compared to manual accounting methods, examining evolving tax laws and strategies for effective tax management, and exploring the potential risks associated with adopting new technologies in accounting, such as cybersecurity threats and data integrity issues.

Q3: Which current accounting research topics are relevant to the evolving global economy and technological advancements?

A3: Current accounting research topics include investigating the impact of big data analytics on accounting practices, examining the potential applications of blockchain technology in accounting to improve transparency and security, and exploring the integration of environmental, social, and governance (ESG) factors into accounting and reporting practices.

Q4: What are the key factors to consider when selecting an accounting research topic?

A4: When selecting an accounting research topic, students should consider their individual interests, academic level, and the availability of resources. It’s important to choose a topic aligned with their career goals and passions in accounting, ensuring thorough research, critical analysis, and effective communication for a successful research project.

Q5: Are there any specific advantages of quantitative research methods in accounting research?

A5: Quantitative research methodologies offer advantages in accounting research, such as the ability to analyze numerical data, test hypotheses, and generalize findings to a larger population. Quantitative research allows researchers to examine relationships between variables, evaluate the effectiveness of accounting practices, and provide evidence-based insights for decision-making in the accounting profession.

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Examining Learning Experience and Satisfaction of Accounting Students in Higher Education before and amid COVID-19

Mohamed a. shabeeb.

1 Department of Accounting, School of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia

2 Accounting Department, Faculty of Commerce, South Valley University, Qena 1464040, Egypt

Abu Elnasr E. Sobaih

3 Management Department, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia

4 Hotel Management Department, Faculty of Tourism and Hotel Management, Helwan University, Cairo 12612, Egypt

Ibrahim A. Elshaer

5 Hotel Studies Department, Faculty of Tourism and Hotels, Suez Canal University, Ismailia 41522, Egypt

Associated Data

Data is available upon request from researchers who meet the eligibility criteria. Kindly contact the first author privately through e-mail.

The widespread outbreak of the COVID-19 virus had substantial impacts on higher education, which turned into distance using virtual environments and electronic (e) learning platforms. There is a growing body of research on the effect of COVID-19 on students’ education and e-learning experiences amid the pandemic. However, limited research was performed to assess the learning experience before and amid the COVID-19 pandemic among students in specific disciplines such as accounting. The current research compares accounting students’ learning experience and satisfaction before and amid the COVID-19 pandemic. We distributed a pre-tested questionnaire online to students through our colleagues. The results of the SEM multi-group analysis with Amos indicated significant differences between students’ experience before and amid the COVID-19 pandemic, which had a significant influence on their satisfaction. Accounting students were found to have more participation in learning, to receive proper support and motivation, and to have better assessment and feedback before than amid COVID-19. However, they had better access to information and learning resources and were able to construct knowledge amid the pandemic using e-learning than before the pandemic. Several implications from the findings are raised and discussed.

1. Introduction

Amid the announcement by WHO “World Health Organisation”, at the beginning of 2020, that COVID-19 was a worldwide pandemic, policymakers in most countries universally shifted their educational system to the distance. This was undertaken to ensure the protection of students because of the widespread coronavirus [ 1 ]. Electronic (e) learning was the norm and the sole tool of learning in most universities for at least a couple of semesters, thanks to the leaders of universities, who were also keen to protect their students and staff while maintaining the quality of education. Universities provided their staff and students with every possible tool to enhance their e-learning experience of students with a virtual learning environment [ 1 ].

As expected, scholars responded quickly to the pandemic and its influence on students and their learning experience. A growing academic body of research was conducted to understand the impacts of COVID-19 on education and learning (e.g., [ 2 , 3 , 4 ]); to highlight the challenges and/or opportunities facing e-learning amid the COVID-19 pandemic (e.g., [ 5 , 6 ]); to stress the value of e-learning using either a formal learning system or social network sites (e.g., [ 7 , 8 , 9 , 10 , 11 ]); to maintain academic performance using e-learning (e.g., [ 12 , 13 ]); to enhance student satisfaction and engagement (e.g., [ 14 , 15 ]); to create positive e-learning experiences (e.g., [ 16 , 17 ]; and to understand education post-COVID-19 pandemic (e.g., [ 18 ]).

Learning experiences before COVID-19 were mostly based on face-to-face interaction between students and their educators; however, learning amid COVID-19 turned virtual, where the interaction is online using various digital platforms [ 1 ]. There is some important questions about students’ learning experiences amid COVID-19, which could influence the creation of positive learning experiences as well as students’ satisfaction post-COVID-19 pandemic. The research questions are: To what extent do students’ satisfaction with learning experiences differ amid the COVID-19 pandemic in contrast to before? What are the factors that have the most influence on student learning experience and satisfaction before and amid the pandemic caused by COVID-19? What are the lessons we could learn from the COVID-19 pandemic?

A review of research to date on students learning experiences, engagement, and satisfaction amid COVID-19 showed that most research examined the impact of COVID-19 on teaching and learning and students’ perception of e-learning in general (e.g., [ 3 , 4 , 16 ]). Similarly, there was an increasing body of research examining the e-learning experience of students, especially medical and nursing students (e.g., [ 19 , 20 , 21 , 22 , 23 ]). These studies highlighted the limitation of e-learning in the interaction between students and educators, especially in practical courses and training sessions that required physical attendance. However, limited research was undertaken to compare students learning experiences before and amid COVID-19 in many disciplines, such as accounting. There was an attempt pre-COVID-19 pandemic to compare distance and traditional learning among accounting students [ 24 ]. It was found that distance learning is a supporting tool beside traditional learning, which is face-to-face, but it cannot replace it. However, students amid COVID-19 adopted distance learning as a single learning tool, which requires an examination, as was undertaken by the current study.

Prior to the coronavirus outbreak, the majority of universities in Saudi Arabia, such as in many other countries, did not embrace online learning technologies in education. However, this sudden adoption of an online learning platform in the business and accounting departments could be detrimental to the outcomes of the educational process [ 25 ]. There might be an issue with the negative consequences, especially the quality of outcomes among accounting students. One important issue that may lead to the inappropriate performance of accounting students during the online learning process compared to face-to-face education is its quantitative nature, with many tables, figures, and numbers [ 26 ]. Studies, e.g., [ 27 , 28 ], reported that quantitative online course results were poorer than those of qualitative courses. The quantitative nature of accounting courses requires a high level of interaction between instructors and students. Ref. [ 29 ] found that less communication levels between instructors and students is one of the main problems that face online courses. Additionally, accounting curricula rely heavily on technology, and numerous technologies are applicable to these curricula [ 30 , 31 , 32 ]. Most of these technologies may require software that cannot be available outside the university’s campus and require more interaction when discussed. According to Means et al. [ 33 ], online education approaches are viewed as less effective than conventional teaching, which is face-to-face and in universities, e.g., accounting education. However, if accounting education is severely affected by COVID-19, this will detrimentally affect the profession and the production of skillful accountants for the industry [ 34 ].

The current research aimed to compare accounting students’ learning experiences and satisfaction before and amid the COVID-19 pandemic. The research examined the factors that create positive learning experiences before and amid the COVID-19 pandemic. It examined the influence of e-learning experiences on student satisfaction before and amid the COVID-19 pandemic. It is anticipated that the results of this research will support the provision of positive learning experiences and enhance the e-learning experience post-COVID-19 pandemic. Therefore, in the next sections of the paper, we build the relationship between the learning experience and student satisfaction. We then examine this relationship with accounting students before and amid the COVID-19 pandemic. Using multi-group analysis, we compare student learning experiences and satisfaction before and amid the COVID-19 pandemic. We then discuss these results and conclude the research.

2. Literature Review

2.1. learning experiences in higher education before and amid covid-19.

As highlighted earlier, learning amid COVID-19 turned into distance learning using digital platforms. There were some attempts by scholars to assess the efficiency of e-learning compared to a traditional classroom, especially among medical and health students. The recent study of Nalini et al. [ 35 ] adopted a paired sample test to the comparison between the pre- and post-test of two different groups (online and traditional), and the results showed statistically significant differences between online and traditional, where online learning was found to be better for encouraging deeper and independent learning. The study of Anwar et al. [ 19 ], who tested the medical and dental students’ e-learning experiences in private education institutions, showed that they were prepared to make the transition to online learning because they found their experience with e-learning positive. However, they called for more studies to address the deficiencies of this shift on the quality of learning outcomes. Another research paper conducted by Nepal [ 20 ], which was implemented on nursing students, showed that nursing students had a positive attitude towards e-learning amid the pandemic. However, students reported internet problems and technological issues, but if the obstacles are controlled, then e-learning can be an alternative tool to traditional learning. A study on Jordanian medical students showed that e-learning had several technical and infrastructure obstacles that affected the learning experience and satisfaction of students [ 21 ]. An interesting study by Kaur et al. [ 22 ] compared traditional forms of learning to e-learning during the COVID-19 pandemic on medical undergraduate students. The results showed that e-learning was less effective compared to traditional classroom learning. They found that, while e-learning is as equally effective as conventional learning in communication and students building skills, it is not of the same interaction level and is suitable for practical courses. They recommended that e-learning should be adopted as a supporting learning tool and not as a substitute for traditional learning. In accounting education context, the limited published studies (e.g., [ 25 ]) show that this sudden shift in accounting education towards e-learning could negatively affect the learning outcomes. This is because the quantitative nature of accounting education with many tables, figures, and numbers [ 26 ] requires a high level of interaction between the instructor and students [ 29 ].

2.2. Student Learning Experiences and Satisfaction in Higher Education

Student satisfaction with teaching methods and the learning process is crucial for the sustainability of higher education [ 11 , 12 ]. Hence, leaders of higher education institutions pay much attention to the creation of a positive experience that achieves student satisfaction [ 16 ]. The antecedents of student learning experiences vary; however, the model of student learning experience suggested by Awidi [ 36 ] was examined in several studies. According to Awidi [ 36 ], the learning experience has six antecedents: knowledge construction and personal reflection, feedback, assessment, motivation and support, access to resources and information, and participation and collaboration. Awidi et al. [ 37 ], Prakash and Saini [ 38 ], and Alyahya [ 39 ] scales are appropriate for examining student experiences and their relationship with their satisfaction with learning. Awidi [ 36 ] argued that these are the determinants of learning experiences and have a positive influence on student satisfaction. In accounting, students require more interaction with their instructors about statistics and numbers; however, there were less communication levels between instructors and accounting students amid COVID-19 [ 34 ]. Hence, it is expected there are differences between accounting students before COVID-19, which used traditional face-to-face learning, and amid COVID-19, which became e-learning. Relying on these arguments, we could assume that:

A significant difference is expected in the relationship between experience with knowledge construction and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with feedback and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with assessment and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with support and motivation and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with Access to knowledge and student satisfaction before and amid COVID-19.

A significant difference is expected in the relationship between experience with participation and student satisfaction before and amid COVID-19.

3.1. Targeted Sample

Students majoring in accounting at the School of Business (SoB) in public higher education institutions in Saudi Arabia (KSA) were the focus of this study. These universities were among those that relied heavily on face-to-face lectures before the COVID-19 pandemic and were pushed to transfer to online platforms throughout the pandemic in order to continue giving lectures and maintaining contact with students.

The research team circulated the developed questionnaire to the targeted accounting students via personal relationships and networks. They were requested to distribute and share the survey link via WhatsApp or email. Students were allowed to either answer the anonymous survey or choose not to. To make sure that no one else could reply to the questionnaire, the students were required to write their formal email address before completing the questionnaire. To ensure that no one else could reply to the questionnaire, the students had to write their formal university email addresses before completing the questionnaire.

Participation in the survey was entirely voluntary, and anonymity was preserved to protect respondents’ privacy; all information that could be used to identify participants’ identity was deleted from the results. Student name, age group, and institution name were not obligatory questions. A total of 530 questionnaires were distributed, 500 valid questionnaires were retained with no missing data, and there was a 94% response rate. The questionnaire was distributed in September and October 2021. The targeted students were asked to evaluate the same questions before and during the COVID-19 pandemic.

3.2. Instrument and Scale Development

A multi-item scale (5-point Likert scale) was applied to assess the research dimensions. The study scale consisted of seven factors. Six of them were adopted from Awidi [ 37 ] in order to assess learning experiences before and during the COVID-19 pandemic. The learning experience has six latent dimensions with 26 items (questions). These latent dimensions are as follows: “critical reflection and knowledge construction” (CRAKS), “feedback” (FEED), “assessment” (ASSES), “participation and collaboration” (PAC), “support and motivation”, (SAM), “access to information and learning resources” (AIR), while the student satisfaction (SATIS) measure was adopted from Jiang et al. [ 40 ] and has four items (i.e., “Overall, I am satisfied with the ease of completing my tasks by using the online learning platforms”).

The online questionnaire was structured and designed to match the recommendations illustrated in the previous literature [ 41 ]. After generating the scale items, one researcher converted the questionnaire into an online version that was thoroughly reviewed by the research team before the distribution of the URL to the targeted students. The study’s main aims were well defined, and the targeted accounting students were requested to contribute to answering the survey. Accounting students (study sample) were knowledgeable of their confidentiality and anonymity. Students obtained the URL of the questionnaire (in English and Arabic) via social media profiles or university emails. The research members followed up on the replies on a daily basis. Participant personal information was optional (student name, student phone number, email address, and social media profiles) and was located at the bottom of the questionnaire.

After the scale was translated from English to Arabic, 17 accounting students and 16 accounting professors were asked to evaluate its clarity, simplicity, and suitability. Throughout this process, no significant changes were made; however, a few suggestions for language clarity were implemented. For the purpose of determining the reliability of the scale items, Cronbach’s alpha ( a ) values were assessed. The alpha ( a ) scores ranged from 0.91 to 0.96, which is higher than the recommended cut-off value of 0.7 that Nunnally [ 42 ] recommended.

Several procedures were executed to detect common method variation (CMV) in the self-reported online survey data [ 43 ]. For example, (1) the dependent variable (student satisfaction) was allocated in the survey to be before the dependent variables (learning experience dimensions). (2) The identities and confidentiality of respondents were secured. (3) We employed Harman’s single-factor method, where all the survey items were subjected to exploratory factor analysis (EFA) in the SPSS software with the limitation that only one factor should be retrieved without rotating the data. The findings showed that CMV was not an issue at any point during our investigation because just one variable accounted for a variance of 37% [ 44 ].

3.3. Methods of Data Analysis

In our study, two main data analysis methods were employed. First, descriptive analysis (respondent demographics, means ( M ), and standard deviation (S.D)) was conducted. Second, two multivariate data analysis (MVA) techniques were employed, which were (1) confirmatory factor analysis (CFA) and (2) structural equation modeling (SEM). SEM was preferred as the main data analysis approach because it can concurrently test and assess complicated latent multidimensional hypotheses. SEM can assess complicated relationships while taking into account the possibility of measurement error [ 43 ]. Several SEM goodness of fit (GOF) criteria were employed as follows: “2/df, RMSEA, SRMR, CFI, TLI, NFI, PNFI, and PCFI”, as suggested by various sources [ 45 , 46 , 47 , 48 ]. SPSS 25 and AMOS 24 were used for data analysis.

4. Data Results

4.1. descriptive analysis results.

There was nearly an equal distribution of the study respondents between males (53%) and females (47%). The mainstream accounting students, as expected, were under 26 years old (92%). The participants’ responses were in the form of a number between 1 and 5, with 5 denoting “strongly agree” and 1 denoting “strongly disagree”. The range of values for the mean was from 3.52 to 4.15, and the range of values for the standard deviation was from 0.914 to 1. 292. As a direct consequence of this, the data were spread out more evenly and were not as concentrated in the center [ 47 ]. Furthermore, the analyses of the skewness and kurtosis ranges demonstrated that there were no values that were greater than −2 or +2, indicating that the data were normalized using a univariate approach [ 46 ].

4.2. Multivariate Analysis Results

We conducted a two-phase successive structural equation modeling (SEM) approach as recommended by [ 48 ]. In phase 1, the validity and reliability of the scale were evaluated with a first-order CFA model (measurement) using AMOS v24 and a maximum likelihood estimation procedure. In phase 2, the nomological model (structural) was evaluated using the same procedure to test the study hypotheses. Furthermore, a multi-group analysis method was conducted in Amos vs24 to detect if the tested hypotheses differed before and amid the COVID-19 pandemic.

4.3. Phase 1: CFA Models (Construct Validity and Reliability)

Two first-order CFA models (before and amid the COVID-19 pandemic) were drawn and run in Amos v24 to evaluate the discriminant and convergent validity of the employed scale (seven latent dimensions and 30 variables). The GoF criteria showed a good fit in the two models as displayed in Table 1 .

Psychometric properties of the two tested models.

Model 1 CFA: “χ 2 (384, N = 500) = 804.48, p < 0.001, normed χ 2 = 2.095, SRMR = 0.011, RMSEA = 0.021, CFI = 0.986, NFI = 0.970, TLI = 0.971, PNFI = 0.761, and PCFI = 0.781)”. Model 2 CFA: “χ 2 (384, N = 500) = 847.488, p < 0.001, normed χ 2 = 2.207, SRMR = 0.021, RMSEA = 0.031, CFI = 0.988, NFI = 0.978, TLI = 0.982, PNFI = 0.775, and PCFI = 0.790)”. “Note: SFL = standardized factor loading; a = alpha value; C.R = composite reliability; MSV = maximum shared variance; AVE = average variance extracted”.

The seven dimensions’ composite reliability (C.R) values in the two models (see Table 1 ) showed good internal consistency because they ranged from 0.92 to 0.97 and consequently exceeded the suggested threshold score of 0.70 [ 39 ]. Moreover, the dimensions’ reliability was supported by assessing the Cronbach’s alpha scores, which all were found to be higher than the required threshold point of 0.70, as depicted in Table 1 [ 42 ]. Additionally, the results in Table 1 further support the scale convergent validity, as all standardized factor loadings (SFL) were found to be significant with high loadings (ranging from 0.78 to 0.98 in the two models). The average variance extracted (AVE) for all the seven employed dimensions was found to be higher than 0.50, as recommended by Hair et al. [ 46 ], which further supports the convergent validity of the employed scale. Furthermore, as seen in Table 1 , all maximum shared variance (MSV) scores were found to be lower than the corresponding AVE scores, demonstrating proper discriminant validity [ 45 ]. Finally, as shown in Table 2 , the squared root of the AVE values (bold values) was higher than the intercorrelation of the variables (below bold variables), giving more evidence that supports that the scale has adequate discriminate validity [ 44 ].

Validity results.

* Bold values are the squared root of the AVE values.

4.4. Phase 2: Hypotheses Testing in the Structural Models

Following the review of the relevant prior research, a particular theoretical model was justified. Subsequently, primary data were gathered and examined in order to ascertain whether or not they matched the assumed theoretical model [ 45 ]. Depending on how well the assumed model fit the data, it was either disapproved or approved.

Table 3 and Figure 1 show the GoF for the two proposed and tested structural models (before and amid the pandemic caused by COVID-19). The chi-square GoF analysis was significant ( p less than 0.01) in both of the models that were put to the test, which suggests that the null hypothesis (models fit the data well) was not accepted. That is to say, the real covariance matrix, denoted by the letter S, did not match the covariance matrix that was calculated, denoted by the symbol (∑k). However, because the size of the sample affected the p value, and the value itself was always significant, other several GoF were considered, such as “Standardized Root Mean Squared” (SRMR), “Root Mean-Square Error Approximation” (RMSEA), “normed chi-square” (chi-square divided by degree of freedom), “Comparative Fit Index” (CFI), “Tucker Lewis index” (TLI), and Parsimony Comparative Fit (PNFI) [ 43 , 45 ]. As depicted in Table 2 , Model 1 (before the COVID-19 pandemic) demonstrated somewhat better GoF criteria than Model 2 (amid the COVID-19 pandemic). Generally, the two models had an adequate fit for data. All the paths’ coefficients (hypotheses) in the two models were found to be significant and positive as shown in Figure 1 and Table 3 .

The structural results for the two comparative models (before and amid COVID-19).

Hypotheses results for the two comparative models (before and amid COVID-19 models).

Before COVID-19 Model: “χ 2 (399, N = 500) = 1087.071, p < 0.001, normed χ 2 = 4.529, SRMR = 0.021, RMSEA = 0.029, CFI = 0.952, NFI = 0.935, TLI = 0.939, PNFI = 0.766, and PCFI = 0.782)”. Amid COVID-19 Model: “χ 2 (399, N = 500) = 1964.277, p < 0.001, normed χ 2 = 4.932, SRMR = 0.039, RMSEA = 0.048, CFI = 0.943, NFI = 0.927, TLI = 0.929, PNFI = 0.759, and PCFI = 0.773)”. *** p value less than 0.001; ** p value less than 0.0.

4.5. Multi-Group Analysis Results

To test if the relationships between learning experience dimensions and student satisfaction variables differed before the COVID-19 pandemic (Model 1) and amid the pandemic (Model 2), the two groups of data were compared in order to determine whether or not there are any deviations in the model path coefficients (i.e., variance). An SEM multi-group analysis technique was employed with Amos program version 24. The two models were compared in order to identify any deviations in the model paths (i.e., variant). An examination of the differences between the full structural models of the two groups under study could be conducted through the use of a chi-square (χ 2 ) difference analysis. Comparing the estimated chi-square value of the free unconstrained (baseline) model and the fixed constrained (structural weights) model disclosed a significant difference with a p value less than 0.001 between the two tested models. Consequently, the results suggest that one/or more of the path coefficients between the two tested models was not equivalent [ 47 ].

As can be seen in Table 3 and pictured in Figure 1 , all the path coefficients s were found to be positive and significant in the two evaluated models. Nevertheless, the Amos results indicated that the GoF and most of the regression weights of Model 1 were found to be higher than the GoF and the same regression weights in Model 2. More specifically, the impact of feedback (FEED) on student satisfaction in Model 1 (before the pandemic) was shown to have a greater positive effect and a more significant value (β = 0.47, p <0.001) (H2) than in Model 2 (β = 0.19, p < 0.01). Similarly, ASSESS was found to have a higher positive (β = 0.42) significant effect on student satisfaction (H3) in Model 1 than the situation in Model 2 (β = 0.23).

The impact of participation and collaboration (PAC) on students’ satisfaction (H4) in Model 1 (β = 0.44, p < 0.001) was higher than that in Model 2 (β = 0.27, p < 0.001). Likewise, support and motivation (SAM) were found to have a higher significant positive effect (β = 0.39, p < 0.001) on students’ satisfaction (H5) in Model 1 than in Model 2 (β = 0.25, p < 0.001).

On the other hand, during the pandemic (Model 2), critical reflection and knowledge construction were found to have a higher and more positive significant impact on students’ satisfaction (β = 0.42, p < 0.001) than before (Model 1) the pandemic (β = 0.22, p < 0.001), supporting H1. Similarly, the association between access to resources and information and satisfaction was found to be higher amid the pandemic (β = 0.41, p < 0.001) than before the pandemic (β = 0.21, p < 0.001), supporting H6.

Table 3 also demonstrates that the explanatory power (squared multiple correlations) of Model 1 was higher (0.83) than that of Model 2 (0.65). Therefore, Model 1 (before the COVID-19 pandemic) showed a higher explanatory power than model 2 (amid the pandemic) in explaining students’ satisfaction with the learning process.

5. Discussion

We undertook this study to examine whether there are significant differences in learning experiences and its relationships with accounting student satisfaction, both before and amid COVID-19. Accounting students used to have traditional learning in face-to-face classrooms with little (as supplement) or no e-learning before COVID-19; however, amid COVID-19, they only have access to e-learning. Hence, there was concern about the detrimental effect of COVID-19 on accounting education and the quality of graduates in terms of knowledge and skills [ 34 ]. This is because accounting education requires more interactivity with instructors, which may be limited in e-learning compared to face-to-face [ 25 ]. In this study, we examined whether this shift in learning affected the student learning experience and their satisfaction. The results of our research showed an overall positive relationship between learning experience and satisfaction, before COVID-19 (model 1) and amid the COVID-19 (model 2) pandemic. We found that the influence of both assessment and feedback on student satisfaction before COVID-19 was shown to have a greater positive effect and a more significant value than amid the pandemic. This is because students in the accounting discipline would like to receive in-person assessments and obtain in person feedback; the quantitative nature of this discipline with lots of numbers requires personal feedback and assessment. Therefore, students stated that they found their learning experience with both feedback and assessment better in traditional learning (before COVID-19) than e-learning (amid COVID-19). Despite the fact that students may find it easier to submit their assignments for assessment and undertake exams online [ 36 ], a traditional classroom is more effective in assessment and feedback than learning [ 35 ].

The results also showed that the impact of students’ participation and collaboration as well as support and motivation on their satisfaction was higher with traditional classroom learning (i.e., before COVID-19) than in e-learning (amid the COVID-19 pandemic). Students found themselves more supported, motivated, engaged, and more likely to participate in the course activities in a traditional classroom than in e-learning. These findings are in line with previous literature review [ 25 , 26 , 29 ], such as that accounting education requires more participation and engagement of students during the discussion to ensure they sufficiently understood the information given with many tables and numbers. Hence, these issues were higher before the pandemic with face-to-face interaction than after the pandemic, since e-learning was a single learning tool.

On the other hand, we found that access to information and resources was higher amid the pandemic than before the pandemic. Students found themselves having more access to information online relevant to their courses at their convenience. They can access this information online anytime they want. It was appropriate for them that the learning sources and information is available all the time and they can access it as much as they want. This supports the findings of Alyahya et al., [ 39 ], who found that learning facilitates access to information and learning and, hence, creates a positive learning experience. This has a more positive significant influence on students’ satisfaction than before the pandemic. Interestingly, students have better personal reflection and knowledge construction because of e-learning amid the pandemic than before the pandemic. They found that e-learning gave them more confidence to explore course content and solve a problem, which supports the findings of Elshaer and Sobaih [ 16 ] and Alyahya et al. [ 39 ]. The results overall showed that the influence of experience with traditional learning has a higher effect on students’ satisfaction than the e-learning experience.

Our findings are of significant value for accounting education (and other similar disciplines). Our research showed that traditional learning (before the pandemic) is more appropriate than e-learning (amid the pandemic) for creating more support, motivation, collaboration, and participation for students in the e-learning process due to the quantitative nature of accounting education. Additionally, face-to face teaching was found to be more useful for giving assessment and feedback to students than e-learning. Hence, students were more satisfied with their traditional classroom experience than e-learning in these issues. Nonetheless, they found e-learning more appropriate than traditional learning for accessing information and resources, as well as knowledge construction and personal reflection. These findings confirmed that a blend of traditional and e-learning post-pandemic would be more appropriate for creating a learning experience and enhancing students’ satisfaction, which definitely influences their academic performance [ 12 ].

6. Conclusions

The current study compared the learning experiences and satisfaction of accounting students before and amid COVID-19 for ensuring a better and quality education. The results showed an overall positive relationship between learning experience and satisfaction, before (model 1) and amid COVID-19 (model 2). The results confirmed more positive experiences with feedback, assessment, support and motivation, and participation and collaboration before COVID-19 than amid COVID-19. This means that there were more positive experiences with traditional learning than e-learning in relation to these four factors. However, there were more positive experiences with knowledge construction and personal reflection, as well as access to information and resources amid COVID-19 than before COVID-19. This reflects that e-learning, which was provided amid COVID-19, supported students to have access to information and resources and enhance their personal reflection and knowledge construction. These results acknowledge blended learning post-COVID-19 education to gain the benefits of different types of learning and enhance students’ satisfaction, as well as their academic performance.

Funding Statement

This work was funded by the Deanship of Scientific Research, Vice Presidency for Graduate Studies and Scientific Research, King Faisal University, Saudi Arabia [Project No. GRANT1791].

Author Contributions

Conceptualization, M.A.S., I.A.E. and A.E.E.S.; methodology, M.A.S., I.A.E. and A.E.E.S.; software, I.A.E.; validation, M.A.S., I.A.E. and A.E.E.S.; formal analysis, M.A.S. and A.E.E.S.; investigation, M.A.S., I.A.E. and A.E.E.S.; resources, M.A.S., I.A.E. and A.E.E.S.; data curation, M.A.S., I.A.E. and A.E.E.S.; writing—original draft preparation, M.A.S., I.A.E. and A.E.E.S.; writing—review and editing, M.A.S., I.A.E. and A.E.E.S.; visualization, M.A.S., I.A.E. and A.E.E.S.; supervision, M.A.S., I.A.E. and A.E.E.S.; project administration, A.E.E.S.; funding acquisition, M.A.S., I.A.E. and A.E.E.S. All authors have read and agreed to the published version of the manuscript.

Institutional Review Board Statement

The study was conducted according to the guidelines of the Declaration of Helsinki and approved by the Deanship of Scientific Research Ethical Committee, King Faisal University (project number: GRANT1961, date of approval: 1 June 2022).

Informed Consent Statement

Informed consent was obtained from all subjects involved in the study.

Data Availability Statement

Conflicts of interest.

The authors declare no conflict of interest.

Publisher’s Note: MDPI stays neutral with regard to jurisdictional claims in published maps and institutional affiliations.

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Home ⇛ spu research journal on global education ⇛ vol. 1 no. 1 (2016), competencies and readiness of accountancy students in the asean economic community: philippine study.

Helen A. Malubay

This paper examines the levels of competencies and readiness of Philippine Accountancy students for the implementation of the Association of Southeast Asian Nations (ASEAN) Economic Community (AEC) come 2015. It focuses on the implications of the impending establishment of the ASEAN Economic Community by 2015 as specifically governed by rules and regional commitments on free flow services, mutual recognition of qualifications and skills, movement of natural persons, and movement of skilled labor. The result of the study revealed that the level of competencies of the entire group of Accountancy students was “very satisfactory” for job competencies (xÌ„=2.42), self-competencies (xÌ„=2.35) and global business competencies ((xÌ„=2.55). The results on the level of competencies tend to show that Accountancy students have adept knowledge, skills, mindsets, thought patterns and values indicated in job competencies, self-competencies and global business competencies. As to the readiness of Accountancy students in terms of Content Knowledge in Accounting ((xÌ„=2.42) and Analytical and Reasoning Strategies ((xÌ„= 2.39) both were rated “ready.” This means that they possess the learning adequacy, skills, eagerness and desire to learn, positive attitudes toward learning situations in both content knowledge in Accounting and analytical or reasoning strategies. When the level of readiness for lifelong learning and techniques and key transition knowledge and skills were surveyed, the participants showed that they were “slightly ready” with a weighted mean of (xÌ„ = 2.56 and (xÌ„ = 2.61 respectively. This is an admission of inadequacy of skills, eagerness to learn and positive attitudes toward learning situations specified in lifelong learning techniques, key transition knowledge and skills.

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Conducting Basic Accounting among Grade 11 ABM Students in Bestlink College of the Philippines

• Mary Joy Calamba
• Angelien Buensalida
• Marcos Isaac
• Christine Joy Lumbre
• Angela Rose Ursales
• Rinna Bayaborda

The Accountancy, Business, and Management (ABM) Strand provides students with the skills and knowledge they need to work in the corporate world. One of the necessary major subjects that they need to pass is accounting. Basic accounting is the practice of recording and reporting business transactions; it has five major accounts, that is, asset, liability, capital, revenue, and expense. Every student must have analytical thinking, critical thinking, and problem-solving skills. However, some students are still having struggles with their basic accounting subject to the point that their performance in basic accounting subject is affected. Several factors affecting why students do not understand the lessons about basic accounting include the following: they are slow to catch up with the lesson, and teachers are ineffective. Hence, we conduct a basic accounting tutorial among Grade 11 ABM students in Bestlink College of the Philippines. Descriptive method is used in this study. This study enhances their basic accounting skills through basic accounting tutorial in Bestlink College of the Philippines. It is necessary to identify the effectiveness of conducting basic accounting tutorial amongGrade 11 ABM students. A descriptive study determines and reports the way things are. Its concern is to enhance basic accounting skills of the students. The main instrument used is questionnaire, which is used to accumulate the data needed to answer the problems presented in chapter 1. The following factors affect the academic performance in accounting: student lacks English language proficiency, the student has no background about basic accounting, the student’s efforts toward the subject are insufficient, the student has bad study habits, the student only l has less time for solving accounting problems, the student has poor attendance, the student lacks analytic skills. Many factors affect the difficulties in accounting subject. The recommendations in improving the academic performance of students in accounting include the following: listen eagerly to the discussion of the teacher, attend the class, study in advance, study hard, and join accounting tutorial. For the students to not have struggles in accounting, they should listen eagerly and follow the direction to the discussions of the teachers for them to ease difficulties in basic accounting. The students must do an advance reading or study for them to have advance learning.

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Research Competencies and Interests of Accounting Educators in the Philippines

2000, SSRN Electronic Journal

Related Papers

Journal of Accounting Education

Sue Ravenscroft

Asia Pacific Journal of Academic Research in Business Administration

The study attempts to determine the research competencies of the respondents on the areas of research conceptualization, operationalization, data collection, data processing and analysis, and research application. The study used descriptive research design to determine the research training needs among the 115 accounting teachers. The results revealed that accounting professors have master's level competencies in research conceptualization, operationalization, data collecting, data processing, and analysis, and are called research practitioners. Accounting education, financial analysis, and reporting are the three areas of study that have generated the most interest. The desire to advance professionally is the primary motivation for conducting research. One of the most important issues and problems in conducting research is class schedule. Based on the findings, the researcher was able to create a research program to help Accounting Teachers improve their research skills. Future research may focus on research methods and creativity during pandemics, as the current study is restricted in terms of research competencies, motivation, and challenges encountered.

Silvia Pereira de Castro Casa Nova

Mc Reynald II S Banderlipe

"With the complexity of today’s business transactions, accountants are continuously challenged to cope with the changes to survive in the profession. Such changes require academic institutions to emphasize the development of knowledge and skills among accountancy students. This paper focuses on the development of three skills: analytical, communication, and research skills in the accountancy education as perceived by Accountancy students and faculty members. Using the data from the surveys gathered from accountancy students and faculty members of De La Salle University, results show that all problem solving, evaluating and interpreting financial data/systems, business cases, and design of theoretical questions discouraging memorization are perceived by students to be highly significant to the general development of analytical skills. On the other hand, faculty members only perceive business cases, evaluating financial systems, and design of theoretical questions to be significant in the analytical skill development. Despite this result, both students and faculty agree that problem solving is the number one factor in the development of the skill, while on-the-job training is considered to be the least factor. In terms of communication skills, students perceive all areas such as oral communication, written communication, non-verbal communication, and listening skills, with the exception of essay writing, to be highly significant with the general evaluation of communication skills. Faculty members, on the other hand, perceive writing essays, debates, and graded recitation to be highly significant factors in the development of the skill. It was also found out that preparing written reports is the number one sub-skill that develops the communication skills, as evidenced by high mean scores. For research skills, all factors such as awareness on plagiarism, reference to other school materials, basic and applied research, taking research methodology courses and other related subskills are highly significant as perceived by students. Faculty members perceive only preparing basic and applied research, feasibility and industry studies, and formal course on research methods to be the highly significant factor in the development of research skills. It also noted that awareness on plagiarism and reference to other school materials are the main factors in the development of the skill, as perceived by students and faculty members, respectively. Students perceive Mandatory CPE programs to be helpful in the development of ACR skills, whereas faculty members do not. While the notion that the development of ACR skills is developed more through experience than classroom learning are not highly significant to both faculty and students, students placed high significance on DLSU’s participation in the development of the skill in contrast with the faculty perceptions. At the end of the paper, conflicting opinions as to why the development of ACR skills is hampered in accounting education are presented. Future research for this study should be geared towards formulation of policies and programs toward the development of ACR skills, increasing the geographical scope of the study, the consideration and assessment of other skills necessary in the accountancy profession. N.B. This paper was written for the course ACT612M (Philosophy of Science and Scientific Methods) taken during Term 3, SY 2005 - 2006. Please do not cite. Thank you."

Publishing India Group

With economic empirical research emphasized in accounting at the majority of universities worldwide in the past three to four decades, would this enhance the teaching effectiveness of accounting or would this be at the expense of teaching and learning of accounting? The purpose of this study is twofold (a) To determine through literature review the different views between research productivity and teaching effectiveness, what academic research today is all about and its relevance to practitioners. (b) To conduct a survey of accounting academics and the accounting profession in Hong Kong via a survey questionnaire (12 questions) followed by interviews of respondents with respect to their emphasis on teaching and research and the relevance of academic accounting research to practitioners. The conclusion of the study is derived from answering the following three research questions developed through the completion of a questionnaire by accounting academics,the accounting profession and the accounting practitioners in Hong Kong followed by interviews with the respondents: 1. Should there be a greater emphasis on teaching skills and a better balance between teaching and research? 2. Does faculty mix (e.g. qualifications) affect teaching? 3. Should faculty research cater to the needs of practitioners?

South African Accounting Education Stocktake

Nico van der Merwe

Kevin Stevens

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ATHANASIOS MANDILAS

Alina Almasan , Cristina Circa

For more than 40 years, there has been a continuous and heated debate in literature, with regard to the difficult relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there is a large consensus of opinions that there is at least a gap between accounting research and practice, if not a schism. In bridging the gap, a better communication between the two parties seems to be the best solution and the professional bodies, the most proper moderator. Under these circumstances, starting from the identified results of previous research, we investigated the mutual relationships within the research-practice-teaching triangle, aiming at identifying and assessing the obstacles that determine and maintain the gap between the accounting academia and practice in the Western part of Romania. With regard to the research-practice line, our results were not significantly different from the ones of other authors. We found that the accounting profession in Romania is characterized by a disruption between the interests of academics and practitioners, determined by a lack of communication between the two parties. Our personal contribution to the debate consists however in a thorough analysis of the role of university education in narrowing the existing gap between academia and practice.

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