Methods and research in accounting and auditing (MRR250)
This master's level methodology course prepares students for their thesis and enhances their analytical skills for professional life. Private and public companies generate large amounts of data, which is used for both internal and external analyses. The course provides essential knowledge for utilizing such data and introduces key analytical techniques. It covers the main stages of the research process, with an emphasis on evaluating ethical aspects and critically reflecting on the ethical implications of decisions made throughout the process.
Course description for study year 2025-2026. Please note that changes may occur.
Course code
MRR250
Version
1
Credits (ECTS)
10
Semester tution start
Autumn
Number of semesters
1
Exam semester
Autumn
Language of instruction
Norwegian
Content
The course is divided into two parts. The first, and main part, is a theoretical approach to methodology. Students will become familiar with key steps in the research process, from idea development to final product, with a focus on empirical methods and both qualitative and quantitative designs. Examples from accounting and auditing research illustrate the difference between correlation and causation, and students gain insight into data sources, whether self-generated or collected from registers. Data analysis is central, and students learn techniques commonly used in practice, using R Studio, including interpreting analysis results.
The second part of the course is more practical, where students examine relevant empirical studies in accounting and auditing, as well as related fields like finance, economics, and law. Guest lecturers may present their research, and students will have the opportunity to replicate published empirical results. The primary goal is for students to gain ideas on how to conduct their own empirical study, such as for their master’s thesis.
Learning outcome
Knowledge
Upon completion of this course, students will have knowledge of:
- The different phases of the research process
- Implementation of qualitative and quantitative methods in studies related to accounting, auditing, or related diciplinary fields
- Application of various empirical designs to address and answer research questions
- The significance and implications of ethical considerations in the research process
- Insights into the differences between primary and secondary data, including methods for data generation and collection
- Techniques for data analysis and interpretation of research results
- Research conducted by other scholars within accounting, auditing, and related fields
- Structuring and presenting a master’s thesis
Skills
Upon completion of this course, students will be able to:
- Carry out the research process, including formulating questions, conducting literature searches, and selecting appropriate methods
- Evaluate and choose suitable scientific methods for specific research questions
- Develop and defend an empirical design
- Generate and collect data systematically
- Analyze data in R Studio and interpret results in relation to research questions
- Read, understand, and analyze research conducted by others
- Communicate research findings effectively, both in writing and orally
- Critically reflect on decisions in the research process, including ethical implications
Required prerequisite knowledge
Exam
| Form of assessment | Weight | Duration | Marks | Aid |
|---|---|---|---|---|
| Written exam | 1/1 | 4 Hours | Letter grades | - 1), Dictionary, |
1) Alle ikke-digitale hjelpemidler er tillatt
Ordinary exam will be arranged in each semester.