Lecture 1
In this lecture, Sakshi Girder introduces the accounting and control course, emphasizing a blended
learning approach with online lectures and in-person sessions. She provides her background,
highlighting her journey from India to Europe and her experience in academia. The course objectives
include familiarizing students with academic research in accounting and control, developing
independent research proposal writing skills, and promoting a high standard of research ethics.
The course structure involves a written exam (65%) and a research proposal (35%). Successful
completion also requires obtaining a CITI certificate from citiprogram.org. Sakshi outlines the course
literature, mentioning Malcolm Smith's "Research Methods in Accounting" and six research papers
from top-tier academic journals.
She discusses the research process, advising students to explore their experiences, social debates,
literature, working papers, and conference presentations for inspiration. The lecture emphasizes the
tension between academic and practitioner perspectives and aims to bridge the gap by encouraging
practically relevant research with academic rigor.
Sakshi explains the two main research approaches: positivist (quantitative) and interpretive
(qualitative). Positivist research aims for generalization and emphasizes cause-and-effect
relationships, while interpretive research focuses on understanding complexity and context. The
lecture concludes with a discussion on advantages and disadvantages of both approaches and the
importance of aligning theory and method in research.
Let's delve into some key theoretical points covered in the lecture:
1. Blended Learning Approach:
- Sakshi emphasizes a blended learning approach, combining online lectures with in-person
sessions.
- Online lectures are recorded for students to watch beforehand, encouraging them to bring
questions to the in-person sessions.
2. Course Objectives:
- The primary goal is to familiarize students with academic research in accounting and control.
- Develop independent research proposal writing skills.
- Emphasize a high standard of research ethics.
3. Course Structure and Evaluation:
- Written exam (65%) and a research proposal (35%) contribute to the final grade.
- A CT certificate is required for successful completion.
- Students must pass six research certificates from ctprogram.org and upload them to Nester.
4. Literature for the Course:
- The main textbook is Malcolm Smith's "Research Methods in Accounting."
- Six research papers from top-tier academic journals will be discussed during the course.
5. Research Process:
- Sakshi guides students on finding research inspiration from personal experiences, social
debates, literature, working papers, and conference presentations.
, - There's an acknowledgment of the tension between academic and practitioner perspectives,
with an emphasis on making research practically relevant.
6. Research Approaches:
- Two main research approaches are discussed:
- Positivist (Quantitative): Aims for generalization, emphasizes cause-and-effect relationships,
and involves quantitative data collection and analysis.
- Interpretive (Qualitative): Focuses on understanding complexity, context, and involves
qualitative data collection methods such as interviews or observations.
7. Advantages and Disadvantages:
- Positivist Research:
- Advantages:
o Economical data collection,
o clear theoretical focus,
o easily comparable data.
- Disadvantages:
o Weak in understanding social processes,
o may not cover meanings people attach to phenomena.
- Interpretive Research:
- Advantages:
o Allows for in-depth understanding,
o flexibility during data collection,
o good at understanding social processes.
- Disadvantages:
o Time-consuming data collection,
o less credibility among non-researchers.
8. Theory Building:
- Theory is not the same as literature; it involves a set of tentative explanations to justify diverse
observations.
- Theoretical claims are internally consistent and form the basis for hypotheses in research.
9. Research Sequence:
- Begins with identifying a problem, followed by literature review, hypothesis formulation,
method selection, data collection, analysis, and finally, presenting findings.
10. Worldview and Research Approach:
- The lecture concludes by highlighting that choosing a research approach depends on an
individual's worldview, whether they see a drawing or a face in an image, symbolizing the
subjective nature of truth.
In this lecture, Sakshi Girder introduces the accounting and control course, emphasizing a blended
learning approach with online lectures and in-person sessions. She provides her background,
highlighting her journey from India to Europe and her experience in academia. The course objectives
include familiarizing students with academic research in accounting and control, developing
independent research proposal writing skills, and promoting a high standard of research ethics.
The course structure involves a written exam (65%) and a research proposal (35%). Successful
completion also requires obtaining a CITI certificate from citiprogram.org. Sakshi outlines the course
literature, mentioning Malcolm Smith's "Research Methods in Accounting" and six research papers
from top-tier academic journals.
She discusses the research process, advising students to explore their experiences, social debates,
literature, working papers, and conference presentations for inspiration. The lecture emphasizes the
tension between academic and practitioner perspectives and aims to bridge the gap by encouraging
practically relevant research with academic rigor.
Sakshi explains the two main research approaches: positivist (quantitative) and interpretive
(qualitative). Positivist research aims for generalization and emphasizes cause-and-effect
relationships, while interpretive research focuses on understanding complexity and context. The
lecture concludes with a discussion on advantages and disadvantages of both approaches and the
importance of aligning theory and method in research.
Let's delve into some key theoretical points covered in the lecture:
1. Blended Learning Approach:
- Sakshi emphasizes a blended learning approach, combining online lectures with in-person
sessions.
- Online lectures are recorded for students to watch beforehand, encouraging them to bring
questions to the in-person sessions.
2. Course Objectives:
- The primary goal is to familiarize students with academic research in accounting and control.
- Develop independent research proposal writing skills.
- Emphasize a high standard of research ethics.
3. Course Structure and Evaluation:
- Written exam (65%) and a research proposal (35%) contribute to the final grade.
- A CT certificate is required for successful completion.
- Students must pass six research certificates from ctprogram.org and upload them to Nester.
4. Literature for the Course:
- The main textbook is Malcolm Smith's "Research Methods in Accounting."
- Six research papers from top-tier academic journals will be discussed during the course.
5. Research Process:
- Sakshi guides students on finding research inspiration from personal experiences, social
debates, literature, working papers, and conference presentations.
, - There's an acknowledgment of the tension between academic and practitioner perspectives,
with an emphasis on making research practically relevant.
6. Research Approaches:
- Two main research approaches are discussed:
- Positivist (Quantitative): Aims for generalization, emphasizes cause-and-effect relationships,
and involves quantitative data collection and analysis.
- Interpretive (Qualitative): Focuses on understanding complexity, context, and involves
qualitative data collection methods such as interviews or observations.
7. Advantages and Disadvantages:
- Positivist Research:
- Advantages:
o Economical data collection,
o clear theoretical focus,
o easily comparable data.
- Disadvantages:
o Weak in understanding social processes,
o may not cover meanings people attach to phenomena.
- Interpretive Research:
- Advantages:
o Allows for in-depth understanding,
o flexibility during data collection,
o good at understanding social processes.
- Disadvantages:
o Time-consuming data collection,
o less credibility among non-researchers.
8. Theory Building:
- Theory is not the same as literature; it involves a set of tentative explanations to justify diverse
observations.
- Theoretical claims are internally consistent and form the basis for hypotheses in research.
9. Research Sequence:
- Begins with identifying a problem, followed by literature review, hypothesis formulation,
method selection, data collection, analysis, and finally, presenting findings.
10. Worldview and Research Approach:
- The lecture concludes by highlighting that choosing a research approach depends on an
individual's worldview, whether they see a drawing or a face in an image, symbolizing the
subjective nature of truth.
