Accounting Systems & Processes (M) – ACCTING7026
Research Report (65%)
1. Introduction
This investigation is to culminate with a research report, including a specific title, an executive summary, an introduction, a main body, and relevant conclusions. The report must also list the references used.
2. Research report details
The completed research report should be between 3,500-4,000 words in length (line spacing 1.5). References are not included in the word count. Appendices with material supporting the report discussion may be used if necessary, but they are not included in the word count.
To investigate the selected topic, each must conduct research by surveying a variety of sources, including journal and magazine articles, books etc., which must be as recent as possible. Students can use the online library resources (including library search facilities and databases) to source the research material (see e.g., https://www.adelaide.edu.au/library/). Interviews with professionals from relevant organizations in the industry are also an acceptable source of information, if a student prefers to collect primary information.
3. Research report topics – Chose any one
Each student must select 1 (one) topic from the list below to investigate and write the report about.
1. Role and business implications of digital corporate financial reporting (e.g., XBRL technology), and evidence of impact on key stakeholders, including users of financial information, preparers of financial reports, standard setters, auditors, and regulators.
2. Consequences of the COVID-19 pandemic on the accounting and audit functions of business, role technology in addressing the consequences, and emerging challenges.
3. Explain how recent trends of technology automation are shifting the skills requirements of accounting professionals and discuss the implications for tertiary education and professional training.
4. Identify three key technology developments that are currently transforming the accounting (or
5. audit) function. Compare and contrast between these developments, and explain what aspects of the accounting (or auditing) function these technologies are transforming and how businesses are responding.
5. Discuss how Artificial Intelligence (AI), machine learning and robotic process automation (RPA) are disrupting the accounting (or audit) function, explain how the disruption is unfolding, and discuss how business are (or should be) managing the disruption.
6. Discuss the role of distributed ledger technology, such as blockchain and cryptocurrencies, in the creation of digital forms of money. What opportunities and challenges business, government, and broader society face with emergence of digital money, including management and regulation.
6. Structure and format
The research reports must be written using the following structure:
i) Title: is a specific statement about the content of the research report. The title should be brief, specific but also sufficiently broad to capture the scope of the report.
ii) Executive Summary: is an informative, concise, and self-contained summary of the research report. The objective of the executive summary is to provide the maximum amount of information in the minimum number of words (between 150-200 words).
iii) Introduction: focuses the reader’s attention on the central theme of the report and it presents a background allowing the reader to understand your study without having to refer to previous publications. Upon reading the introduction the reader should be able to understand what the research is about, its significance, and an indication of the conclusions made. The key building blocks to be discussed in the introduction include areas to be covered such as: the common ground on what is generally known about the topic, the complication to the common ground (e.g., what might be problematic), an argument why the identified problem(s) might of concern to research or practice, the course of action that you are undertaking in attempts to solve the problem (e.g., conducting the research investigation presented in this report), and articulating your original contribution (for additional detail see e.g., Lange and Pfarrer, 2017).
iv) Main Body. This part should enable the reader to gain in-depth understanding about the current status of research in the topic under investigation. It must be critical, analytical and logically organised. The discussion must provide a detailed elaboration of, and be strong linked with the issues raised in the introduction. It is critical for the main body to discuss all aspects in identified in the selected topic, including explanations of aspects of the technology, and detailed elaboration of related business implications.
v) Conclusion: is a short summary of the report, where the significance of the findings is presented, the limitations and future research are identified and practical implications and recommendations are presented.
vi) References: includes a list of the sources that have been used for the preparation of the report. The Harvard System must be used to produce the references (see Referencing: The Harvard System (p. 47) in the Communication Skills Guide handbook).
Points i) through to vi) provide the main headings of your report. You may find that, depending on your topic, you may need to include additional subheadings and/or sub-subheadings. You may find this useful in organizing the presentation of your ideas, etc. It should, however, not be necessary to have more than three levels of headings.
Your report must also conform to formatting requirements presented in Figure 1 below: Selected topic: Reproduce exact wording of the selected topic here
Title of Research report goes here (Arial, 14 point, bold)
By
Author Student name and Student ID
Executive summary (Times New Roman, 12 point, italic, single spaced)
The executive summary goes here and should be between 150-200 words in length.
1. Introduction (Times New Roman, 14 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
2. Main Body (Times New Roman, 14 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
2.1 Second Level Heading (Times New Roman, 13 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
2.1.1 Third Level Heading (Times New Roman Arial, 12 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
3. Conclusion (Times New Roman, 14 point, bold)
The body text goes here (Times New Roman, 12 point, 1.5 line spacing)
References
7. Referencing
Students must use the Harvard System for both in-text citations and references
(see Section Referencing:
The Harvard System (p. 47) of the Communication Skills Guide handbook).
6. Research report marking guide
Title Specific statement about content of research report. Captures attention.
Clear and concise
Executive summary An informative summary of the entire report (between 150-200 words). Must provide a concise statement of:
- Scope and purpose of report
- Main Findings
- Conclusions and their significance
- Recommendations (if appropriate)
Introduction Focuses on the context of report. Must provide:
- The author’s general understanding of the topic
- The author’s understanding of the complication or problem(s) in the research
- The rationale for improving understanding of the problem(s) and associated issues
- A description of the work done by the author(s) in this investigation
- The contribution made including an indication of the issues discussed in the main body of the report and an indication of the conclusions reached
Main body Presents a critical and analytical survey of recent relevant materials. Must:
- Compare and contrast various authors’ views and findings identified in the investigation and research
- Identify and highlight gaps in the research
- Be organised logically (e.g. issues)
- Elaborate in detail the issues raised in the Introduction section including discussion of business implications
Conclusion Presents a restatement of the introduction and a summary of important points made in the report. Must also present:
- Significance of your findings
- Limitations and future research
- Practical implications/value
- Recommendations
References Include sufficient sources, including journal articles. Points to note include:
- Variety of references
- Legitimacy of references
- Currency of references
In-text references/citations using the Harvard System
References page using the Harvard System
Language Concise and fluent sentences
Correct spelling
Appropriate Vocabulary