Accounting and business research articles

The cost of the information in terms of time and money. For chi-square applied to cross-tabulated data, the number of degrees of freedom is equal to number of columns - 1 number of rows - 1 This is equal to the number of categories minus one. ANOVA is efficient for analyzing data using relatively few observations and can be used with categorical variables.

Research ethics[ edit ] Research ethics involves the application of fundamental ethical principles to a variety of topics involving research, including scientific research.

It is good ethical research practice to use secondary data wherever possible. On the one hand, "digital right management" used to restrict access to personal information on social networking platforms is celebrated as a protection of privacy, while simultaneously when similar functions are used by cultural groups i.

At Horizon Research Publishing, we want to ensure that your publishing experience goes as smoothly as possible so that you can focus on what really counts.

Researchers choose qualitative or quantitative methods according to the nature of the research topic they want to investigate and the research questions they aim to answer: Implications for Research Big accounting firms are conducting surveys on cloud computing, big data, technological change, new forms of fraud and corruption, and corporate sustainability in order to address the ongoing and future opportunities and challenges facing the profession.

The accuracy of the information. Cohort analyses are useful for long-term forecasting of product demand. If the jury convicts a truly innocent defendant, a Type I error has occurred.

Secondary data is data that already exists, such as census data, which can be re-used for the research.

Journal of Accounting Research

Hypothesis Testing A basic fact about testing hypotheses is that a hypothesis may be rejected but that the hypothesis never can be unconditionally accepted until all possible evidence is evaluated. Attitudes do not change much over time. The hypothesis is the supposition to be tested.

The major steps in conducting research are: As such, it is similar to the social sciences in using qualitative research and intersubjectivity as tools to apply measurement and critical analysis. Measure the difference between each group's mean and the grand mean. This hypothesis is assumed to be true unless proven otherwise.

Business & Management Journals

Stapel Scale - similar to the semantic differential scale except that 1 points on the scale are identified by numbers, 2 only one statement is used and if the respondent disagrees a negative number should marked, and 3 there are 10 positions instead of seven.

Make the marketing research conclusion. Equal-appearing interval scaling - a set of statements are assembled. The factor loading can be defined as the correlations between the factors and their underlying variables.

Although the costs to taxpayers of direct and even indirect subsidies can be measured, quantifying the cost of violations of the principle of equal treatment by government, the distortion of market mechanisms, and the undermining of public trust in government and business is vastly more difficult.

As such, non-empirical research seeks solutions to problems using existing knowledge as its source. Given that a large number of institutional investors seek sustainability data and have committed to using it, it is increasingly important to develop a robust accounting infrastructure for the reporting of such information.

Comparative balance sheets are the most useful; for example, for the years ending December 31, and December 31, Causal research seeks to find cause and effect relationships between variables. Closed for comment; 0 Comment s posted.

Mathematically, a factor is a linear combination of variables. The tradition of peer reviews being done for free has however brought many pitfalls which are also indicative of why most peer reviewers decline many invitations to review. May Peer review is a form of self-regulation by qualified members of a profession within the relevant field.

Research ethics is most developed as a concept in medical research. It is only when a range of tests are consistent over many kinds of data, researchers, and methods can one have confidence in the results. Secondary data has the advantage of saving time and reducing data gathering costs.Recently published articles from Journal of Business Research.

Big data, big decisions: The impact of big data on board level decision-making. December Accounting for ambiguity and trust in partial outsourcing: A behavioral real options perspective.

November Appletree Business Services Blog. When you look at lots of accounting and bookkeeping blogs, many of the articles are on the same topic.

I must have seen twenty blogs which had posts on the IRS raising the mileage deduction. About Us. Horizon Research Publishing(HRPUB) is a worldwide open access publisher serving the academic research and scientific communities by launching peer-reviewed journals covering a wide range of academic disciplines.

Marketing Research. Managers need information in order to introduce products and services that create value in the mind of the customer. But the perception of value is a subjective one, and what customers value this year may be quite different from what they value next year.

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Accounting for Value (Columbia Business School Publishing) [Stephen Penman] on *FREE* shipping on qualifying offers. Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments.

The book's novel approach shows that valuation and accounting are much the same: valuation is actually a matter of accounting for value.

Accounting and business research articles
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