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Accounting Theses and Dissertations

Theses/dissertations from 2023 2023.

The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang

Theses/Dissertations from 2017 2017

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng

Theses/Dissertations from 2015 2015

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse

Theses/Dissertations from 2013 2013

Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting

Theses/Dissertations from 2010 2010

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague

Theses/Dissertations from 2009 2009

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin

Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones

Theses/Dissertations from 2008 2008

Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols

Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed

The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan

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Accounting & Management

Curriculum & coursework.

Our programs are full-time degree programs which officially begin in August. Students are expected to complete their program in five years. Typically, the first two years are spent on coursework, at the end of which students take a field exam, and then another three years on dissertation research and writing.

Students in the Accounting and Management program must complete a minimum of 13 semester-long doctoral courses in the areas of business management theory, economic theory, quantitative research methods, academic field seminars, and two MBA elective curriculum courses. In addition to HBS courses, students may take courses at other Harvard Schools and MIT.

Research & Dissertation

Students in accounting and management begin research in their first year typically by working with a faculty member. By their third and fourth years, most students are launched on a solid research and publication stream. In Accounting and Management, the dissertation may take the form of three publishable papers or one longer dissertation.

Recent questions students have explored include: the ways in which managers use retail-level marketing actions to influence the timing of consumer purchases in relation to their firms’ fiscal calendars and financial performance as well as those of their competitors; the role of accounting information in strategic human resource decisions; the evolution, consequences and institutional determinants of unregulated financial reporting practices; the effects of adopting rolling forecasts on forecast quality.

Elliot Tobin

“ I’m constantly inspired to look into new research angles by the brilliant people I run into on campus every day. ”

Current HBS Faculty

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• Dennis Campbell
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• Aiyesha Dey
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Current Accounting & Management Students

• Yaxuan Chen
• Ji Ho Kim
• Botir Kobilov
• Yiwei Li
• Trang Nguyen
• Konstantin Pavlenkov
• Ria Sen
• Terrence Shi
• Albert Shin
• Elliot Tobin
• Wenxin Wang
• Yina Yang
• Siyu Zhang

Current HBS Faculty & Students by Interest

Recent placement, wilbur chen, 2022, alexandra scherf, 2021, jody grewal, 2019, andrew jing liu, 2018, hashim zaman, 2022, wei cai, 2020, matthew shaffer, 2019, jee eun shin, 2018, patrick ferguson, 2021, jihwon park, 2020, carolyn deller, 2018, aaron yoon, 2018.

DiscoverDataScience.org

Ph.D. in Information Systems

with Kat Campise, Data Scientist, Ph.D.

Considering a PhD in Information Systems? At the intersection of computer science, business, and information technology lies a highly specialized field poised for immense growth over the next decade. The U.S. Bureau of Labor Statistics (BLS) estimates 16% job growth in the field by 2031, much faster than the average occupation.

This guide is designed for those interested in continuing their education following the completion of a Bachelor’s Degree in Information Systems or a Master’s Degree in Information Systems , highlighting the curriculum and time commitment required as well as a cost-benefit analysis to help determine if pursing a PhD in Information Systems is the right next step for your career. 

Master’s vs. a Ph.D. in Information Systems

Within the U.S. academic system, a Master’s Degree in Information Systems will lead you down the research path, to a point. Culminating in a master’s thesis, a master’s degree program typically takes 2 years to complete and is considered a shorter and less in-depth application of your coursework than a PhD. In contrast, a PhD in Information Systems program is focused on completing a lengthy dissertation and a set of rigorous exams (this last requirement differs depending on the program and university). A PhD, ultimately, is a research degree that advances a brand-new idea or innovation within the discipline. You could say that a master’s thesis is an exploratory analysis that supports a given hypothesis while PhD research is more extensive and results in a book-length and detailed exegesis of your approved topic.

Career Outlook

According to Kat Campise, Data Scientist, PhD, most PhD trajectories head straight for a career in academics where “publish or perish” is the ongoing mantra. There are exceptions as graduates of PhD programs launch or continue careers in government, finance, technology and business; advancing to positions including, but not limited to, senior information manager, chief information offer, chief technology officer, director of systems development, or director of information technology operations.

It is worth noting that a gap exists between business expectations and academic perceptions of value. The world of business is focused on the “bottom line.” Due to the widespread adoption of data science, businesses are more amenable to an academic research approach, but with the caveat that the value constraints, such as key performance indicators, risk measures, etc. continue to drive the determination as to whether a job function is providing an increase in their financial inflows while keeping costs to a minimum. Also, while a bachelor’s degree is sufficient for many entry-level positions, a master’s degree is often required to advance across most industries. Meanwhile, academia’s valuation is in how (and if) you’re pushing the research in your field of expertise forward. In academia, post-doctoral job expectations include teaching, writing, attaining grant funding, attending and presenting at conferences, and conducting research. The focus here is solely on intellectual capital rather than filling the corporate coffers.

Earning Potential

As of their May 2021 employment survey, the BLS lists the median annual salary for information systems managers as $159,010 . Entry-level information systems (IS) professionals may expect salaries closer to $95,220. However, the top 10% of IS managers often earn more than $208,000 per BLS data. Compensation depended on several factors including education, certifications, specific skill set, and years of experience.

According to Campise, whether you’ll hit the top of the pay scale after you complete an Information Systems PhD depends on where you intend on applying those learnings (i.e., industry and specialization) and how you market yourself. While those who’ve completed a doctorate tend to have higher median earnings than their master’s degree level cohorts, it is not a guarantee.

Guide to Choosing a PhD Program in Information Systems

If after reading the above you’ve decided that you’re ready to embark on the PhD in Information Systems path, then the steps below will take you through the next phase: applying to a PhD program.

Step 1: Assess your location and time commitment constraints

PhD level degrees aren’t for the faint of heart. You’ll be committing a substantial amount of mental and financial energy toward completing all coursework, attempting to publish your research, attending conferences, and following the requirements for your dissertation. Depending on the school, program, and whether you’re a full or part-time student, a typical PhD program takes an average of six years to complete.

Online vs. On Campus

An important factor to consider is whether you wish to complete your PhD through a traditional on campus program or online. While on-campus programs remain popular, numerous respected, accredited schools now offer the flexibility of online PhD programs. Online programs are ideal for working adults who require asynchronous scheduling with the option of evening or weekend classes and meetings. Many online PhD programs are hybrids that require an on-campus presence at certain points throughout the program.

When determining whether an online or in-person program is right for you, consider answering the following questions. Is there a local university that offers a PhD in Information Systems or, alternatively, a PhD in Computer Information Systems? Are you willing and/or have the financial ability to relocate for such a program? Do you have the time to travel to and from campus along with completing the research and writing? What other commitments do you have that limit the time and energy needed to complete a PhD?

Your answers should help you choose between an on campus and online program as well as jump-start your initial list of university options, which should be narrowed down before you reach the final step: applying to one or more universities.

Step 2: Review the curriculum

The PhD emphasis in most disciplines is a theoretical approach. Your academic goal as a PhD in Information Systems student is to learn and test established theories that will lead you to derive a theory of your own. As you peruse the course requirements for each potential university, you may notice the use of the term seminars . Seminars are discussion-based as opposed to traditional lectures where the professors speak at the students. It’s likely that you’ll be assigned published research papers to read, analyze, and discuss with your professor and fellow students during the class. Some PhD programs combine seminars with lectures in terms of the type of courses offered. Others may only incorporate the lecture environment. Consider your learning style while you’re reviewing the curriculum.

The course topics for a PhD in Information Systems usually include theories in information systems, qualitative and quantitative research in information systems along with technical applications via statistics, analytics, and machine learning. You’ll spend a great deal of time thoroughly learning how to conduct research in the field. Many programs offer a concentration option such as healthcare, cybersecurity or analytics.

Since a PhD course of study will consume a huge chunk of time and effort, it’s important to self-assess your level of interest. It’s extremely likely that you’ll have moments of doubt and lack of motivation at some point during the degree, says Campise, but an intense interest in a certain concentration can help carry you through the trials and tribulations.

Step 3: Perform a cost-benefit analysis

Completing a PhD comes with financial and opportunity costs. If there are ample grants or fellowships available for research, then you may be able to earn some money or reduce tuition costs while you’re completing the degree. This is not guaranteed. Working full time during a PhD might be marginally feasible. Tuition costs vary between $7,000 and more than $30,000 per year. That’s only the tuition and doesn’t include your living and travel expenses (for conferences). Attaining a graduate assistantship and/or teaching lower-level university courses can help offset the financial outflow. On the other hand, you may lose some work experience (in the business world) or need to put your job search on hold while you complete the PhD requirements. That said, it’s important to carefully weigh the sacrifices you’ll be making in the short term with the potential benefits that can occur in the long run. If you’re planning on entering or returning to the realm of private business, practice your research skills and run a search on various job sites. Review information systems jobs, their salary, and compare that to the education requirements. Can you earn significantly more with a PhD in Information Systems or by attaining a PhD in Computer Information Systems? Also, what are the factors motivating you to complete this advanced research degree?

Step 4: Analyze the admission requirements

Minimum scores on the GRE or GMAT are required for entrance to most PhD programs. International students are generally required to take either the TOEFL or the IELTS; the TOEFL tends to be the favored test for English proficiency. Each school will have their own cutoff range which is usually listed on the department’s website (wherever the PhD in Information Systems is housed). As always, official transcripts will be required, and many set a Master’s Degree in Information Systems as the minimum level of education considered as viable for program entry. This, however, is not 100% consistent. Other majors may be admissible, and in some cases a bachelor’s degree might be acceptable in lieu of a master’s degree.

Expect to spend additional money on application fees (approximately $60+). You’ll find that most applications must include a Statement of Purpose (SOP), and likely another writing sample. Some PhD applications also require the addition of a research paper that you’ve written in a prior class or have published (in a journal or a conference paper). The SOP for a PhD application should address how your research interests align with either the department or specific faculty members. You’ll likely be choosing your dissertation committee members from within the departmental faculty, so matching their research focus is particularly important. Research interests evolve throughout the degree, but it’s ok to focus on a specific area when applying.

On Campus Listings

Arizona State University  – Tempe, Arizona PhD in Business Administration with a concentration in Information Systems Program Length:  84 Semester hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $11,864 (Resident), $23,372 (Non-resident) Course  Offerings

Auburn University  – Auburn, Alabama Ph.D. in Business-Information Systems Program Length:  28 Credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $1361 per hour credit (Resident) $2,431 per hour credit (Non-resident) Course  Offerings

Baylor University  – Waco, Texas PhD in Information Systems Program Program Length:  54 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $22,400.2 estimate tuition and required fees per semester Course Offerings

Carnegie Mellon University  – Pittsburgh, Pennsylvania Ph.D. Studies in Information Systems & Management Program Length:  54 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $27,396 Course Offerings

Colorado Technical University  – Manitou Springs, Colorado Ph.D. Studies in Information Systems & Management Program Length:  100 credit hours Delivery Method:  Campus GRE Required:   Not required 2020-2021 Tuition:  $598 per credit hour Course Offerings

Drexel University  – Philadelphia, Pennsylvania PhD in Information Science Program Length:  24 post-master’s course credits Delivery Method:  Campus GRE Required:  Not Required 2020-2021 Tuition:  $1,265 per credit hour Course Offerings

Emory University  – Atlanta, Georgia PhD Information Systems and Operations Management (ISOM) Program Length:  4 years Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $20,900 per semester Course Offerings

Florida State University  – Tallahassee, Florida Management Information Systems  Program Length:  27-33 credit hours yearly Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $479.32 per credit hour (resident) $1,110.72 per credit hour (non-resident) Course Offerings

Georgia State University  – Atlanta, Georgia Information Systems Program Length:  66 credits Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  Tuition will be completely covered if you are accepted into this program. For out-of-state graduate students, this represents a benefit of approximately $49,000 per year if you register for fall, spring and summer. Course Offerings 

Harrisburg University  – Harrisburg, Pennsylvania Doctor of Philosophy in Information Systems Engineering & Management Program Length:  30 credit hours per semester Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $800 per semester hour Course Offerings 

Indiana University – Bloomington, Indiana PhD in Information Systems  Program Length:  40.5 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $1,330 per credit hour Course Offerings 

Iowa State University – Ames, Iowa PhD in Information Systems  Program Length:  74 credits Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $10,504 (Resident), $23,790 (Non-resident) Course Offerings 

Michigan State University – East Lansing, Michigan PhD in Business Information Systems Program Length:  30 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $769.50 per credit (Resident), $1,498.50 (Non-resident) Course Offerings

Mississippi State University – Mississippi State, Mississippi PhD in Business Information Systems Program Length:  71-74 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $4,325 per term Course Offerings

New Jersey Institute of Technology – Newark, New Jersey Ph.D. in Information Systems Program Length:  33-48 credits Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $31,074 (resident) $40,802 (non-resident) Course Offerings   

New York University – New York, New York Doctoral Program in Information Systems Program Length:  5 years Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $111,616 (based on nine month academic year) Course Offerings 

Nova Southeastern University – Fort Lauderdale, Florida PhD in Information Systems  Program Length:  64 Credit hours Delivery Method:  Campus or Hybrid GRE Required:  Not Required 2020-2021 Tuition:  $12,075 per term Course Offerings 

Purdue University – West Lafayette, Indiania PhD Management Information Systems Program Length:  4 Years Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  Tuition-waiver and other funding opportunities are provided for the entire four-year duration Course Offerings

Rutgers University – Newark, New Jersey Ph.D. in Accounting Information Systems Program Length: 72 credits Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $8,616.00 term (Resident) $14,652.00 term (Non-resident) Course Offerings

Temple University  – Philadelphia, Pennsylvania PhD Management Information Systems Program Length:  4 Years Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  All admitted students receive full financial support including tuition and stipend Course Offerings

Texas Tech University  – Lubbock, Texas Ph.D. in Business Administration, Concentration in Management Information Systems Program Length:  60 Semester credits Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $326 per credit (resident) $741 per credit (non-resident) Course Offerings

University of Arizona  – Tucson, Arizona Management Information Systems Program Length:  42 units Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $837 per unit (resident), $1,781 per unit (non-resident) Course Offerings

University of Arkansas – Fayetteville, Arkansas Information Systems PhD Program Length:  72 graduate semester credit hours beyond the bachelor’s degree and 42 graduate-only semester hours beyond the master’s degree Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $23,548 per academic year (resident), $40,766 per academic year (non-resident) Course Offerings 

University of Colorado Denver  – Denver, Colorado PhD. Computer Science and Information Systems  Program Length:  60 course hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $10​,760 per year (Resident) $31,640 per year (Non-resident) Course Offerings 

University of Georgia  – Athens, Georgia PhD in Business Administration (Management Information Systems) Program Length:  5 years Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $363 Credit hour (Resident), $1,029 Credit hour (Non-resident) Course Offerings 

University of Houston  – Houston, Texas Ph.D. in Management Information Systems (MIS) Program Length:  51 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  Students receive a tuition waiver for four years (less student-paid fees). It is recommended to have a “fund” of $5,000 designated for paying the tuition every semester which will be reimbursed. Course Offerings 

  University of Illinois at Chicago  – Chicago, Illinois PhD in Management Information Systems Program Length:  60 Semester Hours Delivery Method:  Campus or Online GRE Required:  Required 2020-2021 Tuition:  $10,716 (in-state), $12,853 (out of state) per semester Course Offerings 

University of Iowa  – Iowa City, Iowa PhD in Management Sciences Program Length:  72 Semester Hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  100% covered tuition cost and fees Course Offerings =

University of Maryland  – College Park, Maryland Information Systems PhD Program Length:  42 Credits Minimum Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $717.00 per credit (resident), $1,548.00 per credit (non-resident) Course Offerings

University of Maryland Baltimore County  – Baltimore, Maryland Doctor of Philosophy in Information Systems Program Length:  5 area courses Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $640.00 per credit (Maryland resident), $1,099.00 per credit (non-resident) Course Offerings 

University of Massachusetts-Amherst  – Amherst, Massachusetts PhD Program in Information Systems Program Length:  45 credits Delivery Method:  Campus GRE Required:  Not Required 2020-2021 Tuition:  $8,262.00 Total Tuition & fees for 12+ credits (resident), $16,812.50 Total Tuition & fees for 12+ credits (non-resident) Course Offerings 

  University of Memphis  – Memphis, Tennessee Ph.D. in Management Information Systems Program Length:  60 hours (minimum) Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:  $609.00 per credit (TN Resident), $801.00 per credit (Non-TN Resident) Course Offerings 

University of Michigan-Dearborn – Dearborn, Michigan Ph.D. in Information Systems Engineering  Program Length:  50 hours Delivery Method:  Campus GRE Required:  Not Required 2020-2021 Tuition:   $406 per credit hour (Resident), $778 per credit hour (non-resident) Course Offerings 

University of North Carolina Charlotte – Charlotte, North Carolina Ph.D. in Computing and Information Systems Program Length:  72 post baccalaureate credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $2,168.50 for 9+ Credit Hour (NC resident), $8,885.50 for 9+ Credit Hour (NC resident) Course Offerings 

University of North Carolina Greensboro – Greensboro, North Carolina Ph.D. in Information Systems Program Length:  71-84 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $3,700 per semester (in-state), $10,600 per semester (out-of-state) Course Offerings 

University of North Texas – Denton, Texas Information Systems Ph.D. Program Program Length:  Minimum of 69 hours of graduate credit beyond the Master’s degree or 99 hours of graduate credit beyond the Bachelor’s degree. Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $21,646 annual cost (resident), $29,332 annual cost (non-resident) Course Offerings 

University of Pennsylvania – Philadelphia, Pennsylvania Ph.D information systems (IS) Program Length:  16 course credits are required for graduation Delivery Method:  Campus GRE Required:  Not Required 2020-2021 Tuition:   $39,470 plus the general fees and health insurance per academic year Course Offerings 

University of Pittsburgh – Pittsburgh, Pennsylvania PhD in Information Systems and Technology Management Program Length:  12 Courses Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $1,308 per credit Course Offerings 

University of Rochester – Rochester, New York PhD in Business Administration major in Computers and Information Systems Program Length:  90 credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $1,925 per credit Course Offerings 

  University of South Florida – Tampa, Florida PhD in Business Administration Information Systems Concentration Program Length:  Minimum of 90 Credit Hours beyond the Bachelor’s Degree Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $431.43 per credit (resident), $863.64 per credit (non-resident) Course Offerings

University of Texas at Austin – Austin, Texas Information Systems Doctoral Program Program Length:  4 to 5 years Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $5,530 per semester (resident), $19,365 per semester (non-resident) Course Offerings

University of Texas at San Antonio – San Antonio, Texas Ph.D. in Information Technology Program Length:  84 semester credit hours Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $705.45 per semester credit hour (resident), $1,640.58 per semester credit hour (non-resident) Course Offerings 

  University of Texas Dallas – Dallas, Texas PhD in Management Science, Information Systems Concentration Program Length:  4 to 5 years Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $29,286 – $29,740 Total (resident), $53,128 – $54,364 Total (non-resident) Course Offerings 

University of Utah – Salt Lake City, Utah Ph.D. in Business Administration with a major field in Information Systems Program Length:  55 degree hours minimum Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $264.06 per credit hour (resident), $929.38 per credit hour (non-resident) Course Offerings 

University of Washington – Seattle, Washington Information Systems PhD Specialization Program Length:  30 Credits Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $16,590 annual tuition (resident), $20,881 annual tuition (non-resident) Course Offerings  

Washington State University – Pullman, Washington PhD in Management Information Systems Concentration Program Length:  37 Credits Delivery Method:  Campus GRE Required:  Required 2020-2021 Tuition:   $23,485 per academic year (resident), $37,721 per academic year (non-resident) Course Offerings

Walton College – Fayetteville, Aarkansas PhD in Management Information Systems Concentration Program Length:  72 Credits Delivery Method:  Campus GRE Required:  Required Tuition : $23,548 per academic year (resident), $40,766 per academic year (non-resident) Course Offerings

Online Listings

University of Bridgeport – Bridgeport, Connecticut PhD Technology Management Delivery Method:  Online GRE Required:   minimum score of 155 in both Verbal and Quantitative Tuition : $31,305 per year Course Offerings

Capella University PhD in Information Technology Delivery Method : Online with in-person research seminars GRE Required : No Tuition : $965 per credit, $2,895 Comprehensive exam, Dissertation $2,895 per quarter Course Offerings

Capitol Technology University PhD in Technology Delivery Method: Online GRE Required : No Tuition: $933 per credit Course Offerings

University of the Cumberlands – Williamsburg, Kentucky PhD Information Systems Delivery Method:  Online GRE Required:   Tuition : $500/credit hour + $50 technology fee per Bi-term Course Offerings

Dakota State University – Madison, South Dakota PhD Information Systems Delivery Method:  Online GRE Required : Yes, taken within the last 5 years. Exceptions granted for those who meet specific prerequisites. Tuition : $34,500 Course Offerings

Northcentral University PhD Information Systems Delivery Method : Online GRE Required : No Tuition : $68,365 Course Offerings

Syracuse University Doctor of Professional Studies in Information Management Delivery Method : Online GRE Required : No Tuition : Scholarships, grants and fellowships available Course Offerings

Walden University PhD in Management Information Systems Management specialization Delivery Method : Hybrid GRE Required : No Tuition : $68,360 – $144,220 Course Offerings

2021 US Bureau of Labor Statistics salary and employment figures for computer and information systems managers reflect national data, not school-specific information. Conditions in your area may vary. Data accessed January 2023.

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Theses and dissertations (Accounting and Informatics) : [205] Collection home page

• 36 Olugbara, Oludayo O.
• 12 Skinner, Jane Phyllida
• 11 Olarewaju, Odunayo Magret
• 10 Eyono Obono, Seraphin Desire
• 10 Stainbank, Lesley June
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• 9 Nyide, Celani John
• 9 Singh, Penny
• 8 Garbharran, Hari Lall
• 8 Rajkoomar, Mogiveny

Home > College of Business Administration > Kenneth G. Dixon School of Accounting > Accounting Student Scholarship and Creative Works > Accounting Graduate Theses and Dissertations

Accounting Graduate Theses and Dissertations

Theses/dissertations from 2023 2023.

Two Studies Examining the Effects of Industry Controversy on Accountability and Social and Environmental Accounting , Jacob Lennard

Theses/Dissertations from 2021 2021

Three Papers Examining the Impact of Non-financial and Supplier Diversity Disclosures on Investors' Judgments and Decisions. , Andria Hill

Two Studies Examining The Effects of Tax Salience, Informational Justice, and Autonomy on Taxpayer Behaviors , Jason Schwebke

Two Studies Investigating Institutional Theory and Municipalities' Payments in Lieu of Taxes Programs in Nonprofit Organizations , Gregory Stone

Theses/Dissertations from 2019 2019

Three Studies on Cybersecurity Disclosure and Assurance , Patricia Navarro Vekez

System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research , Wioleta Olczak

Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making , Nadra Pencle

Theses/Dissertations from 2018 2018

Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains , Matthew Holt

Three Studies Examining Auditors' Use of Data Analytics , Jared Koreff

Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting , Bradley Lang

Theses/Dissertations from 2017 2017

Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance , Kazeem Akinyele

Three Studies Examining Accountability in Auditing , Amy Donnelly

The Expansion of Financial Regulation to Include Humanitarian Issues:An Examination of the Development of Conflict Mineral Reporting Requirements Using Actor-Network Theory , Robert Tennant

Theses/Dissertations from 2016 2016

Decision Making in Corporate Taxation , Bonnie Brown

Re-Thinking the Intentionality of Fraud: Constructing and Testing the Theory of Unintended Amoral Behavior to Explain Fraudulent Financial Reporting , Andrew Dill

Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions , Jared Eutsler

Theses/Dissertations from 2015 2015

Three Studies Examining Nonprofessional Investors' Decision Making , Anis Triki

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting , Martin Weisner

Theses/Dissertations from 2014 2014

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes , Oluwakemi Ajayi

Theses/Dissertations from 2013 2013

The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance? , Joseph Canada

Regulation And The Auditing Profession , Alexey Lyubimov

The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment , Jeffrey Reinking

Theses/Dissertations from 2012 2012

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies , Jason Chen

An Examination Of Issues Related To Professional Skepticism In Auditing , Erin Burrell Nickell

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance , Kimberly A. Zahller

Theses/Dissertations from 2011 2011

The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-commerce Trading Relationships , Clark J. Hampton

Theses/Dissertations from 2010 2010

Three Studies Related To The Institutionalization Of International Financial Reporting Standards. , Anna Alon

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-oxley Act Of 2002 , Jillian Phillips

Theses/Dissertations from 2009 2009

Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies , Amy Hageman

Theses/Dissertations from 2007 2007

Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis , Charles Cho

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing , Renu V. Desai

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India , Vikram G. Desai

Theses/Dissertations from 2005 2005

Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence , Jennifer Ching-Kuan Chen

Adaptive Self-regulation And Organizational Politics: Investigating The Effects In The Accounting Profession , Sharon Howell

The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002 , Steven Thornburg

Theses/Dissertations from 1997 1997

The role of performance plans in mitigating agency problems and improving corporate performance : an empirical examination , Sanjay Gupta

An Investigation of the Interpretation of Uncertainty Information Displays by Decision Makers , Lois S. Mahoney

Theses/Dissertations from 1996 1996

The information content of accounting measures in relation to the cross-section of expected stock returns , Sekhar Anantharaman

Explaining mutual fund performance : the usefulness of corporate financial information , F. Lauren Detzel

An empirical study of user satisfaction with accounting information systems in a healthcare environment , Brian Lyle McGuire

Theses/Dissertations from 1995 1995

Estimating loan losses using markov chains , Luis Betancourt

An investigation of firms choosing early adoption of sfas number 106: employers accounting for postretirement benefits other than pensions , Barbara Boyette Clevenger

An empirical comparison of traditional statistical techniques and neural networks in the auditing domain , Thomas John Hofferd

Decision maker weighting and usage of indicators of university service efforts and accomplishments , Barbara B. Ratti

Theses/Dissertations from 1993 1993

Pattern perceptiveness and acquisition of accounting skills , L. Melissa Walters York

Theses/Dissertations from 1991 1991

The effects of graphical distortion of accounting information on financial judgements , Deanna Oxender Burgess

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Home > BUSINESS > ACCOUNTING > ACCOUNTING_ETD

Theses and Dissertations

Dissertations from 2023 2023.

Auditor Responses to Audit Clients’ Indirect-Effect Illegal Acts , Hilary Frances Hughes

Auditor’s Consideration of Client Cybersecurity Risk – A Machine Learning-Based Analysis , Wanying Jiang

Dissertations from 2022 2022

Deriving Auditor Quality and Manager Quality from Form 10-K , Lacey Donley

Corporate Website Disclosures and Financial Reporting Quality , Nicholas Mueller

Dissertations from 2021 2021

The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective , Laura Guichard

Do Analysts’ Coverage and Supplementary Gross Margin Forecasts Influence Managers’ Decision to Recognize Inventory Loss? , Nusrat Jahan

Dissertations from 2020 2020

Earnings Management of Leaders and Laggards , Candice Roche Boucree

Does Auditor Tenure Matter? Audit Partner Rotation and Industry Specialization in the U.S. , Danielle Sarah Lazerson

Dissertations from 2019 2019

Effective Tax Rates for Multinational and Domestic Corporations: A Closer Examination , Allen Lee Ryan

The Interplay among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality , Pradeep Sapkota

Dissertations from 2018 2018

Unintended Consequences of the Dodd-Frank $10 Billion Asset Size Threshold , Laura Camille Alford

Selling, General, and Administrative Cost Stickiness and GDP Predictions , Russell Barber

Audit Committee Industry Specialization: An Examination of Auditor Choice, Financial Reporting Quality Implications, and Market Perception , Danny Lynn Shaw

The Relationship between Audit Quality and Competition at the Intersection of the Large and Small Audit Firm Markets , Jeanne-Claire Alyse White

Dissertations from 2017 2017

The Economic Costs to Audit Firms of Ethical Violations and the Resulting PCAOB Disciplinary Orders , Stephanie Ann Merrell

The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing , Jung Eun Park

Dissertations from 2016 2016

The Certifying Triangle of Financial Reports , Dong Li

Dissertations from 2015 2015

Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality? , Elizabeth Schwartzhoff Johnson

CEO Compensation and Tax Loss Carrybacks , Pei-Yu Sun

Dissertations from 2014 2014

The Effect of Innovation on Corporate Tax Avoidance , Peng Guo

Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE? , Regina Cavalier Rosa

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality , Andrey Alexandrovich Simonov

Dissertations from 2013 2013

Consistency between earnings forecasts and stock recommendations : the effect of political connections , Elio Alfonso

The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market , John Daniel Eshleman

The effect on earnings persistence and the market's reaction to the alignment of employee and customer relations with competitive strategy , Robert Stephen Hogan

Income Classification Shifting and Financial Analysts’ Forecasts , Shanshan Pan

Dissertations from 2012 2012

Stock liquidity, price informativeness, and accruals-based earnings management , Jing Fang

High Strain Rate Programming Of Shape Memory Polymers , Anqi Wang

Accounting comparability, audit effort and audit outcomes , Joseph Hongbo Zhang

Experimental Study of Lean Blowout with Hydrogen Addition in a Swirl-stabilized Premixed Combustor , Shengrong Zhu

Dissertations from 2011 2011

Auditor tenure and audit quality , Li Zheng Brooks

Optimization of Adult Multipotent Stromal Cell-Bioscaffold Interactions for Tissue Regeneration with Bioreactors , Lin Xie

Dissertations from 2009 2009

Accurals quality and price synchronicity , Joseph Atkins Johnston

Dissertations from 2007 2007

Rate regulation and earnings management: evidence from the U.S. electric utility industry , Joseph Ben Omonuk

Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane , Amar Jeetendra Panchangam Nivarthi

Voluntary disclosures in mergers and acquisitions , Scott Allen Wandler

Dissertations from 2006 2006

Using the FASB's qualitative characteristics in earnings quality measures , Abhijit Barua

Do accruals exacerbate information asymmetry in the market? , Sonia Wasan

Dissertations from 2004 2004

The effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting , Kevin T. Breaux

Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management , William Meriwether VanDenburgh

The effect of the implicit theory of integrity on an internal auditor's asessment of management fraud risk , Stephanie F. Watson

Do speculative short sellers detect earnings management? , Yan Zhang

Theses from 2003 2003

Planting rate effects on sugarcane yield trials , Albert Joseph Orgeron

Agronomic and molecular characterization of Louisiana native Spartina alterniflora accessions , Alicia Beatriz Ryan

Dissertations from 2002 2002

Markov models to estimate and describe survival time and experience in cohorts with high euthanasia frequency , Giselle Louise Hosgood

The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation , Santanu Mitra

Validation of AnnAGNPS at the field and farm-scale using an integrated AGNPS/GIS system , Glenn M. Suir

Theses/Dissertations from 1999 1999

Comprehensive Income and Its Relation to Firm Value and Transitory Earnings. , Carol Callaway Dee

Executive Compensation, Performance, Board and Ownership Structure: a Simultaneous Equations Approach. , Ayalew A. Lulseged

Executive Compensation and the Investment Opportunity Sets of Initial Public Offerings. , Tanya S. Nowlin

Theses/Dissertations from 1996 1996

The Effects of Analyst Following on Market Response to Bank Loan Announcements. , Joan Marie Brumm

An Information Integration Theory Analysis of Tax Preparers' Perceived Risk of Reporting Aggressively on Clients' Income Tax Returns. , Velmer Carlene Eddlemon

The Effects of Industry Deregulation on the Stock Market Responses to Earnings Announcements. , Wah Poon

Theses/Dissertations from 1995 1995

The Effects of Departures From Prior Return Measures on Individual Taxpayer Frame and Tax Reporting Decisions. , Phyllis V. Copeland

An Evaluation of Accounting Method Choice: A Study of the Transition Obligation Upon Adoption of SFAS 106. , Jean Elizabeth Finch

An Examination of Investor Evaluation of Corporate Social Performance. , Gisele Kay Jackson

Theses/Dissertations from 1993 1993

The Prediction of Financial Turnaround of Financially Distressed Firms. , Leslie B. Fletcher

The Impact of Budget Variance, Fiscal Stress, Political Turnover, and Employment Sector on Compliance Reporting Decisions. , Linda Achey Kidwell

Theses/Dissertations from 1992 1992

Attitudes Toward International Harmonization Efforts: A Cross-Cultural Study. , M. Aileen Smith

Theses/Dissertations from 1991 1991

An Investigation of the Determinants of the Municipal Decision to Privatize Residential Sanitation Collection. , Richard C. Brooks

An Examination of Semiotic Theories of Accounting Accruals. , Harlan Lynn Etheridge

An Examination of Auditor Changes Following Events Adversely Affecting External Auditor Credibility. , Thomas E. Wilson Jr

Theses/Dissertations from 1990 1990

An Investigation of the Effect of a Favorable External Quality Assurance Review on the Scope of the External Auditor's Examination of an Organization's Financial Statements. , Michael Charles Toerner

Theses/Dissertations from 1989 1989

The Interaction of Accountants' Involvement and Basis of Accounting on Loan Officers' Judgment When Evaluating a Loan to a Small Business. , Joe Gregory Bushong

A Training Intervention for Control of SBA Loan Defaults: A Theory Development Approach. , J. Dennis Coates

The Impact of Alternative Presentations of Cash Flows From Operations on the Relevance of Funds Flow Information. , David Walter Cornell

An Experiment to Study the Effects of Changing Format and Scaling Characteristics of Financial Statement Data. , Paul Michael Goldwater

An Empirical Investigation of the Financial Statement Characteristics of Firms Engaging in In-Substance Defeasance of Debt. , Raymond Jeffords Jr

The Impact of Options Listing on the Information Content of Annual Earnings Announcement. , Tinwah Richard Lau

Prospect Theory in Governmental Accounting: Implications for the Budgeting Process at the Local Level. , Karen Sue Mckenzie

An Examination of the Effect of Financial Risk on the Manager's Choice of Accounting Methods. , Linda Marie Nichols

An Experimental Research Study on the Effect of Accrual of Nonpension Postretirement Benefit Costs on Loan Officers' Decisions. , Joyce Ann Strawser

Theses/Dissertations from 1988 1988

An Investigation of Internal Auditor Judgment on the Importance of Indicators of Potential Financial Fraud: An Analytic Hierarchy Process Approach. , Barbara Ann Apostolou

A Comparison of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets, and Working Capital in Predicting Future Cash Flow. , Catherine Innes green Gaharan

The Effects of the Tax Reform Act of 1986 on the Real Estate Capital Markets and Its Differential Effects on Entity and Functional Forms: An Empirical Investigation. , Evelyn C. Hume

Information Acquisition and Decision-Making in Creditors' Decision Environment. , Pao-chuan Lin

A Study to Investigate the Effects of State Taxation and Plan Type on Small Employer Retirement Plan Cost. , W. Robert Smith

Theses/Dissertations from 1987 1987

The Impact of Comprehensive Allocation and Flow-Through Method of Accounting for the Income Taxes on the Investment Decision: A Field Experiment. , Zafar Ullah Khan

An Empirical Investigation of the Usefulness of Current Cost Information in Merger Prediction. , Robert Kuaterng Su

An Experimental Research Study on the Effect of Recognition and Disclosure of Corporate Pension Plan Assets and Obligations on Investment Decisions. , Mary Jeanne Welsh

Theses/Dissertations from 1986 1986

An Empirical Investigation of the Comparability of Reported Earnings Per Share Under Accounting Principles Board Opinion No. 15. , Suzanne Resi Pinac-ward

Theses/Dissertations from 1985 1985

An Experimental Research Study on the Effects of the Type of Accounting Service on a Bank Lending Decision for Nonpublic Businesses (Audit, Compilation, Review). , Jeffrey Reed Miller

A Field Test of the Perceptions of the Qualitative Characteristics of Statement of Financial Accounting Concepts No. 2 by Practicing Cpas (Multitrait-Multimethod, Mtmm, Analytic Hierarchy Process, Ahp). , Larry G. Singleton

Theses/Dissertations from 1984 1984

A Comparison of Sfas 33 Disclosures and Historical Cost Information in Predicting Stock Prices (Inflation, Changing Prices). , Heibatollah Sami

Theses/Dissertations from 1983 1983

Toward the Development of a Model to Evaluate the Effect of the Accelerated Cost Recovery System of Depreciation as Enacted by the Economic Recovery Tax Act of 1981 on State of Florida Corporate Tax Revenues. , Chula Greenwell Ensley

An Empirical Investigation of the Extent of Disclosure in Municipal Annual Reports. , Franklin James Plewa Jr

Theses/Dissertations from 1982 1982

An Empirical Investigation of the Differential Market Response to Quarterly Earnings Announcements. , Salem Mohamed Bengharbia

An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements. , James Harold Honea

The Prediction of Small Business Instability--Loan Noncompliance: a Discriminant Analysis Approach. , Charles Thomas Moores

A Study of Moral Development of Selected Employees in Certain Public Accounting Firms. , Guy L. Tull Jr

A Comparison of the Predictive Ability of Historical Cost and Current Cost Accounting With Regard to the Prediction of Operating Cash Flow. , Ralph Edward Welton Jr

Theses/Dissertations from 1981 1981

An Empirical Study of the Characteristics of the Governmental Budgetary Process in Rich and Uncertain Environments: the Case of Saudi Arabia. , Abdulrhman I. Alhumaid

Theses/Dissertations from 1980 1980

The Reaction of the Security Market to the Quality of Segmental Disclosures: an Empirical Investigation. , Jacob Olakayode Balogun

Perceptions of the Role of Corporate Audit Committees - Now and in the Future. , Brenda Stewart Birkett

Theses/Dissertations from 1979 1979

Behavioral and Attitudinal Implications of Different Styles of Performance Evaluation: an Empirical Study. , Paul Joseph Carruth

A Test of Alternative Prior Probability Elicitation Methods in Assessing the Reliability of Internal Control Systems for Audit Decisions. , Johng Yul Lee

Municipal Bond Ratings: a Multiple Discriminant Analysis. , Kenneth Edward Peacock

Esops and Tax Policy: an Empirical Investigation of the Impact of Esops on Company Operating Performance. , Randy Gene Swad

Accounting Ratios as Measures of Benefits to Companies Initiating Pension Plans. , Charles Bruce Swindle

Theses/Dissertations from 1978 1978

An Inquiry Concerning the Selection, Rotation, and Retention of Independent Auditors. , Sarah Elisabeth tourne crais Dawkins

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The List of 70 Accounting Thesis Topics for Students

Accounting describes the process of recording and consolidating financial transactions in business. It involves analyzing, reporting, and summarizing financial transactions to organizations, businesses, tax agencies, and regulators. This is usually presented via a financial statement, a concise summary of all the financial dealings over a stipulated period. It provides clear documented information of a company’s operations, cash flow, and present financial standing. High accounting standards improve the credibility of financial statements. These financial statements can range from cash flow statements, income statements, loss statements, balance sheets, etc. This constant and customary method of financial reporting enables shareholders and other beneficiaries of a business to examine the performance of the said business.

Accounting Thesis For Students

Accounting research topic ideas, topics for accounting thesis, interesting accounting topics for your paper, accounting research questions, accounting dissertation topics, research papers topics on accounting, financial topics to write about.

Accounting is essential for majorly business and management students. They start the basics of the subject in their lower levels, and some progress to further the subject in their higher studies. During this period of education, there will come a time they will require accounting topics for the thesis. They will need to focus on all the elements of the thesis in accounting and compile topics that will suit their interests.

Accounting thesis topics for students are tailored towards a particular aspect of the profession. In this manner, picking an accounting thesis topic and nurturing it will be based on your stage of education, be it an undergraduate, master’s, or PhD level.

Usually, there are areas of improvement and weaknesses in the world of finance. These errors are often the birth of research and analysis to create accounting research paper topics, buying a dissertation , or thesis topics in finance for students.

Trying to focus on many problems at a time can make you not finish your research topic in accounting at the appointed time. As a student, this is one error you want to avoid.

Naturally, you cannot master all the accounting subjects with the same ease. Hence, focus on the ones your strength resides in and discard the ones that posed a certain level of difficulty during the study. This is an important tip and recommendation when picking accounting topics for research. Here are some good examples of accounting research topics ideas.

• Accounting origin
• The Ethics of Accounting and Its Relevance in The Society
• Company structure influence on Accounting
• Information Systems For Accounting
• Accounting and Taxes
• Accounting as Relates to Personal Finance
• Profit Management
• Financial Markets and Accounting
• Accounting Methods Applied Throughout History
• The Age of Virtual Accountants

Accounting thesis topics for accounting students can be chosen according to the interests, and strengths each student shows in a certain period of their education. This can involve multiple accounting research paper topics, with the student now being left to choose the one they master more appropriately.

Usually, companies have weaknesses in different areas, it is a case of whether they are notable. When trying to pick accounting research topics as an undergraduate, you should focus on a singular problem and view it from various angles of prescriptive solutions.

• Inventories of Merchandise
• System Control and Inventory Management
• Manual of Different Accounting Principles
• International Financial Reporting Standards of Negligible Assets
• Procedures for Adopting Financial Reporting Standards
• Tax Culture as a Method of Keeping Companies in Check
• Accounting Guidelines of a Business
• Management Accounting Research
• Automation of Accounting Processes and Its Effects on Businesses
• Data Technology in Accounting Functions

These accounting topics come in forms that pique the interest of accountants and everyday business people. It should be bold, descriptive, and tally with a trending and important issue in all areas that concern the accounting sector. Getting topics like these are not as easy as you would imagine. It usually takes broad-spectrum research and paying rapt attention to business accounting flaws or potential problems.

• Modern Techniques of Debt Management
• Latest Technologies in Digital Accounting
• Fundamental Forensic Accountancy Skills
• Importance of Fast Information Integration for Modern Accounting
• Analysis and Design Risk in Accounting Systems
• Accounting Management and Financial Markets
• Issues in Implementation of Theoretical Accounting Processes in Applied Accounting
• Strategies to Make Organizational Finances Transparent
• Offshore Accounting Processes
• Significance of Financial Markets in Different Economies

When looking for accounting research topics ideas, determining the reason behind the question is the most challenging and vital decision in writing topics for accounting research papers. This difficulty arises because the foundation of your entire accounting topic depends on that one question.

Getting it wrong or mixing up the wrong statements can greatly impair the direction of your accounting topic for a research paper. Some good accounting research questions include:

• How to Investigate Forensic Accountancy?
• How to Avoid Debt Growth in Businesses?
• The Process of Making Accurate and Informed Accounting Decisions?
• How Does Culture Influence the Accounting System?
• Steps to Follow to Become a Certified and Chartered Accountant?
• How to Discover Effective Accounting Systems for Accountants?
• When Do You Need to Hire Personal Accountants?
• What are the limitations of digital Technology Evolution for the Accounting Niche?
• What Factors Facilitated the 2008 Worldwide Financial Crisis?
• What are the Processes Involved in Tax Assessment in Organizations?

In choosing an accounting topic for a project, you need to pick a topic that interests you, writing becomes easy and fast when you do. You can seek out simple accounting research topics if that’s what you can handle, or you could go for current accounting topics and interesting topics in finance.

However you choose to make that decision is up to you, but whatever topics you eventually come up with must not be vague or narrowly written. There should be a balance. Finally, you should extensively research and review your dissertation topic before making your topic decision. Having all these in mind, let’s look at some project topics on accounting.

• Quality in Quantitative Management Accounting Research
• Management Accounting and Supply Chain Strategy
• Notable Trends in Business Research and Accounting Finance and Management Control
• Effect of Auditing On Financial Reporting
• Importance of Fraud Detection in a Digital Environment
• The Globalization of Auditing Standards- an investigative analysis
• Studying the Effects of Intellectual Capital on the Development of Large Industries
• Tax Legislation in Freelance Businesses
• Critical Analysis of the Effects of Small Business Budgeting on Tertiary Institutions

Research papers on accounting involve a great deal of interest in the subject matter being researched. The aim is to enlighten and provide analytical detail to the readers. Also, in choosing a research paper topic, you should aim to acquire your readers’ attention.

This can be achieved by having sound knowledge of the research topic and gathering relevant information to explain the research better. Here are some good examples of accounting topic research papers.

• A Review on Government Management Accounting: Research in 2022
• Business Correspondence Analysis: Its Application in Management Accounting Research
• The Conceptual Framework of Strategic Management Accounting
• Meaning of Accounting Theories for Business
• What Impact Does Accounting Information Systems Have on Business Performance?
• Best Accounting Practices for Online Businesses
• Problems with the Normative Theory of Accounting
• Implementation of the International Public Sector Accounting Standards Board in the University System
• The Relationship between Public Sector Expenditure Accounting and Infrastructural Development
• Application of Accounting Standards in Critical Business Processes of Financial Conglomerates.

In the world of finance, various improvements are to be made with various issues that need solving. Highlighting the need for change and evolution brings about the intention of addressing these issues.

With the inception of digital currencies, new online databases for recording and carrying out financial transactions, there is a wealth of financial discussions to be had. With this fact also comes greater financial issues that need attention. Some eye-opening financial topics you can write about to address some financial systems include:

• Need for Accounting Technology
• Issues of Financial Ethics
• How to Develop and Improve Financial Systems
• Perspectives on Earnings Management
• Effective Methods of Tax Reduction for Organizations
• Role of Financial Markets in Accounting Management
• Methods of Preventing Financial Fraud
• What you should know about the Goldman Sachs Securities Fraud Case
• Commodities in Financial Markets
• Effect of External Factors on Cash Flow

Wrapping up

Accounting thesis topics for students are nearly limitless. Not only with the issues that need solving or understanding, but the different facets of accounting that the world currently operates on that’s why many students are looking for help who will write my thesis , we have good news for such students because we have been doing this for a long time. This gives room for continuous enlightening and improvement due to the various areas accounting comes in contact with. There is the realm of management accounting, auditing, tax accounting, bookkeeping, online accounting, and many more. With the different list of accounting topics and thesis topics suggested, you can pick out any of them and chart your course to become a great accountant in the future.

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Toward a framework for selecting indicators of measuring sustainability and circular economy in the agri-food sector: a systematic literature review

• LIFE CYCLE SUSTAINABILITY ASSESSMENT
• Published: 02 March 2022

Cite this article

• Cecilia Silvestri   ORCID: orcid.org/0000-0003-2528-601X 1 ,
• Luca Silvestri   ORCID: orcid.org/0000-0002-6754-899X 2 ,
• Michela Piccarozzi   ORCID: orcid.org/0000-0001-9717-9462 1 &
• Alessandro Ruggieri 1  

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A Correction to this article was published on 24 March 2022

This article has been updated

The implementation of sustainability and circular economy (CE) models in agri-food production can promote resource efficiency, reduce environmental burdens, and ensure improved and socially responsible systems. In this context, indicators for the measurement of sustainability play a crucial role. Indicators can measure CE strategies aimed to preserve functions, products, components, materials, or embodied energy. Although there is broad literature describing sustainability and CE indicators, no study offers such a comprehensive framework of indicators for measuring sustainability and CE in the agri-food sector.

Starting from this central research gap, a systematic literature review has been developed to measure the sustainability in the agri-food sector and, based on these findings, to understand how indicators are used and for which specific purposes.

The analysis of the results allowed us to classify the sample of articles in three main clusters (“Assessment-LCA,” “Best practice,” and “Decision-making”) and has shown increasing attention to the three pillars of sustainability (triple bottom line). In this context, an integrated approach of indicators (environmental, social, and economic) offers the best solution to ensure an easier transition to sustainability.

Conclusions

The sample analysis facilitated the identification of new categories of impact that deserve attention, such as the cooperation among stakeholders in the supply chain and eco-innovation.

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Source: Authors’ elaboration. Notes: The graph shows the temporal distribution of the articles under analysis

Source: Authors’ elaborations. Notes: The graph shows the time distribution of articles from the three major journals

Source: Authors’ elaboration. Notes: The graph shows the composition of the sample according to the three clusters identified by the analysis

Source: Authors’ elaboration. Notes: The graph shows the distribution of articles over time by cluster

Source: Authors’ elaboration. Notes: The graph shows the network visualization

Source: Authors’ elaboration. Notes: The graph shows the overlay visualization

Source: Authors’ elaboration. Notes: The graph shows the classification of articles by scientific field

Source: Authors’ elaboration. Notes: Article classification based on their cluster to which they belong and scientific field

Source: Authors’ elaboration

Source: Authors’ elaboration. Notes: The graph shows the distribution of items over time based on TBL

Source: Authors’ elaboration. Notes: The graph shows the Pareto diagram highlighting the most used indicators in literature for measuring sustainability in the agri-food sector

Source: Authors’ elaboration. Notes: The graph shows the distribution over time of articles divided into conceptual and empirical

Source: Authors’ elaboration. Notes: The graph shows the classification of articles, divided into conceptual and empirical, in-depth analysis

Source: Authors’ elaboration. Notes: The graph shows the geographical distribution of the authors

Source: Authors’ elaboration. Notes: The graph shows the distribution of authors according to the continent from which they originate

Source: Authors’ elaboration. Notes: The graph shows the time distribution of publication of authors according to the continent from which they originate

Source: Authors’ elaboration. Notes: Sustainability measurement indicators and impact categories of LCA, S-LCA, and LCC tools should be integrated in order to provide stakeholders with best practices as guidelines and tools to support both decision-making and measurement, according to the circular economy approach

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Change history

24 march 2022.

A Correction to this paper has been published: https://doi.org/10.1007/s11367-022-02038-9

Acero AP, Rodriguez C, Ciroth A (2017) LCIA methods: impact assessment methods in life cycle assessment and their impact categories. Version 1.5.6. Green Delta 1–23

Accorsi R, Versari L, Manzini R (2015) Glass vs. plastic: Life cycle assessment of extra-virgin olive oil bottles across global supply chains. Sustain 7:2818–2840. https://doi.org/10.3390/su7032818

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Silvestri, C., Silvestri, L., Piccarozzi, M. et al. Toward a framework for selecting indicators of measuring sustainability and circular economy in the agri-food sector: a systematic literature review. Int J Life Cycle Assess (2022). https://doi.org/10.1007/s11367-022-02032-1

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