GRA 6278 Research Methodology in Accounting and Business Control

GRA 6278 Research Methodology in Accounting and Business Control

Course code: 
GRA 6278
Department: 
Accounting and Operations Management
Credits: 
6
Course coordinator: 
Luciana Orozco
Course name in Norwegian: 
Research Methodology in Accounting and Business Control
Product category: 
Master
Portfolio: 
MSc - Core course
Semester: 
2025 Spring
Active status: 
Active
Level of study: 
Master
Teaching language: 
English
Course type: 
One semester
Introduction

The Research Methodology in Accounting and Business Control course is an essential component of the MSc in Business with a major in Accounting and Business Control. Designed as a preparatory module for the Master's thesis, this course equips students with foundational skills to identify and produce high-quality research contributing to the economy and society.

As students progress through this course, they will not only grasp the fundamental principles of research design and methodology but also cultivate the ability to critically evaluate and apply these methods to real-world scenarios. The journey involves acquiring the skills needed to formulate and address problems, select appropriate methodologies, and harness reliable data for effective decision-making.

Beyond the academic context, this course equips students with a profound understanding of the research process, instilling in them a sense of responsibility in conducting research at the MSc level. This course is designed not only to meet academic requirements but to elevate students to a level where they can critically assess and contribute to the ongoing discourse in the Accounting and Business Control domains.

Learning outcomes - Knowledge

Upon completion of this course, students will be able to:

  • Understand the process of writing a research proposal comprehensively.
  • Acquire insights into various relevant qualitative and quantitative research methodologies and data sources.
  • Demonstrate proficiency in crafting a robust literature review.
  • Critically assess and evaluate academic research articles to discern their contributions and limitations.
Learning outcomes - Skills

After finishing this course, students will be able to:

  • Plan and execute research effectively.
  • Evaluate and select the most suitable research methodology.
  • Understand the limitations inherent in chosen methodologies.
  • Locate reliable data to address research questions and test hypotheses.
  • Implement information harvesting strategies, including search techniques and critical source evaluation.
  • Apply quantitative methods techniques using STATA for data analysis.
General Competence
  • Students will acquire:

  • A deep understanding of the research process.
  • Insights into how research design and methodology impact chosen themes.
  • The ability to conduct research at the MSc level and critically evaluate the research process.
Course content
  • Philosophy of science
  • The research process
  • Problem formulation
  • Ethical considerations in research
  • Data collection and analysis
  • Guidance on writing the master thesis
  • Literature search and source evaluation
  • Qualitative vs. Quantitative Research
  • Hypothesis testing
  • Regression Analysis with Cross-Sectional Data
  • Panel data
  • Revision of key accounting research topics, including transparency, information disclosure, financial reporting quality, earnings management, and corporate social responsibility.
Teaching and learning activities

The course comprises synchronous in-class lectures and asynchronous STATA videos with voluntary assignments. Students will have problem sets after each chapter, with feedback provided upon submission. Class participation is strongly encouraged. A discussion forum is set in itslearning to debate the topics covered.

Software tools
Stata
Zotero
Additional information

Continuous assessment is no longer applicable. Students must pass the Library Assignment and the two other exams to get a course grade. For questions regarding previous exam results, contact InfoHub.

Students are responsible for obtaining information provided in class.

 

Qualifications

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Disclaimer

Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.

Assessments
Assessments
Exam category: 
Submission
Form of assessment: 
Submission PDF
Exam/hand-in semester: 
First Semester
Grouping: 
Group/Individual (1 - 2)
Duration: 
1 Week(s)
Comment: 
Library assignment
Exam code: 
GRA 62784
Grading scale: 
Pass/fail
Resit: 
Examination when next scheduled course
Exam category: 
Submission
Form of assessment: 
Submission PDF
Exam/hand-in semester: 
First Semester
Weight: 
30
Grouping: 
Group (2 - 4)
Duration: 
1 Month(s)
Comment: 
Hand-in (STATA)
Exam code: 
GRA 62785
Grading scale: 
ECTS
Resit: 
Examination when next scheduled course
Exam category: 
School Exam
Form of assessment: 
Structured Test
Exam/hand-in semester: 
First Semester
Weight: 
70
Grouping: 
Individual
Support materials: 
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
Duration: 
3 Hour(s)
Exam code: 
GRA 62786
Grading scale: 
ECTS
Resit: 
Examination when next scheduled course
Type of Assessment: 
Ordinary examination
All exams must be passed to get a grade in this course.
Total weight: 
100
Student workload
ActivityDurationComment
Teaching
36 Hour(s)
Group work / Assignments
24 Hour(s)
Digital resources
  • Interactive video
12 Hour(s)
Feedback activities and counselling
8 Hour(s)
Student's own work with learning resources
40 Hour(s)
Examination
30 Hour(s)
Prepare for teaching
10 Hour(s)
Sum workload: 
160

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.