Professional Documents
Culture Documents
LSBM307
Index
1. Module Details 2
2. Overview 2
5. Research Project 10
6. Reading List 16
Appendix 4 20
2. Overview
This module seeks to blend the practical and theoretical aspects of the Accounting and Finance
Research Project. In particular, it covers the range of research philosophies, approaches, strategies,
choices, techniques and procedures.
There is no Assessment Brief for the Level 6 Accounting and Finance Research Project Module. This
Handbook acts as the Assessment Brief for first sit, resubmission and resit.
Lectures - will provide a broad outline structure for each topic to be covered. Lectures offer a good way
of covering a lot of information and, more importantly, of conveying ideas to many people at once.
Seminars - will enable students to solve problems within their private study time and present their
solution to the seminar group. It will enable students to explore further the topics introduced in the
lecture.
Learning sets – will provide students with the opportunity to develop their own research ideas (inspired
by lectures and seminar input) in a group environment, thereby allowing peer input and review.
Individual supervision – will provide students with the opportunity to work on a one-to-one basis with
their allocated supervisor.
• Semester 1
• Semester 2
• Critically evaluate the strengths and weaknesses of alternative research designs and
how best to execute a basic research project
1 The grade is provisional until confirmed by the relevant assessment board(s). Your work will be marked in grades
rather than percentages. This is considered to deliver the most accurate and fair outcomes for students. Each
assessment that you undertake will be assessed using the common grading system. Information about the grading
system can be found in your Student Handbook, Section 13.
The Accounting and Finance Research Proposal Form is comprised of two sections:
You are required to complete both sections; together, these form the Accounting and Finance
Research Project Proposal.
The proposal form has a consent form for participant(s) to sign if you are conducting research with
individual participants.
If you are conducting research directly with a company, you will need to provide evidence of consent (a
signature from a senior manager in the company) to authorise you to carry out your research.
• Big Four UK Accounting Firms and the range of services they offer from audit,
advisory, tax and consultancy – overlapping of duties and payment of excessive fees
has led to conflict of interest and reporting of scandals.
• A critical analysis of current environment tax in the UK, and how it could be improved
to ensure sustainable use of the environment.
• The impact of recent tax changes (i.e. Income tax, National Insurance and
Corporation tax) on small businesses both self-employed or limited company. The
impact of Tax avoidance activity on the UK economy, and corresponding anti-
avoidance strategies.
• A critical evaluation of additional stamp duty on buy-to-let and the second home
ownership market.
If you have an alternative area in mind for your research (in an area not covered above), please discuss
this with your Learning Set tutor or your Course Leader.
The form contains the following sections, all of which should be completed (suggested word counts for
each section are given on the form):
• Title
• Terms of reference
o Research question
o Aim(s)
o Objectives
o Timescale
• Methodology
• Resources
• References
• Appendices
• Ethical review
Choosing a title for your Research Project may be more difficult than you expect. As you read about
your preferred topic area you will find your ideas develop, build, and change direction. You will need to
come up with a provisional title as soon as possible – and this may inevitably change.
➢ Terms of reference
Your project needs to be set in a context, and you will need to articulate your specific aims and
objectives.
o Aims are statements about the general intentions of the research: what you
intend to achieve, and what will be done by when. It is likely that you will have
just one aim, but you may wish to have more.
o The objectives should provide an accurate description of the specific actions you
will take to reach your research aim. Objectives should be explained in single
sentences.
o to define tax avoidance and evasion and describe ways companies carry this out.
This section is a preliminary literature review. You need to identify credible key texts (books, articles,
websites) you will be using to support the achievement of your aims and objectives. (+700 words)
You need to include texts that present differing points of view/arguments on your topic. Strong academic
work presents argument and counterargument and uses critical evaluation to draw conclusions.
• Show how your project relates to literature in your topic area in general
• Highlight the importance of research in this area/the lack of research in this area
• Can be grouped into authors who hold similar opinions on your topic
• Help define and limit your topic (it is important to be clear about what you are not
going to research)
➢ Methodology
You need to outline the types of research that you intend to do to collect the data (primary and
secondary), to explore your research aim and meet your objectives. Key areas you need to consider
are:
o Structured/semi-structured interviews
o Focus groups
• Sampling methodology
• Data analysis
• Ethical considerations
To show you have addressed any ethical considerations relating to your research, you will need to
complete the Ethical Review Form included in the Research Project Proposal form.
➢ Resources
Identify any resources you will need to complete your research project. These could include software
packages to analyse data, audio recording equipment, annual reports and time and money required to
visit companies.
You will need to produce a list of references presented in the Harvard style.
➢ Appendices
You are not required to include any appendices; however, you may want to provide draft questionnaires,
tables and graphs that cannot be included in the body of the report.
Please note: The act of submitting your work electronically will be taken as a Declaration of Authorship
of the work, see Appendix 1.
A B C D F NG
Structure & Effective A structure with Acceptable Presentation of The work does Nothing
Content structure with a a coherent structure and report shows not flow logically of merit
10% clear, logical sense of flow are attempt to or smoothly.
flow. direction. demonstrated. organise. Poor and/or
Command of Effective written Acceptable Language not inappropriate
written communication. standard of always fluent. use of
communication, Use of vocabulary and Needs thorough vocabulary and
use of vocabulary and grammar. proof-reading. grammar
vocabulary and grammar Presentation Presentation
grammar relevant to the style is generally style is
relevant to the form of the appropriate to inappropriate.
form of the assignment. the assignment
assignment. Presentation brief.
Presentation style is
style is appropriate,
consistently overall, to the
appropriate to assignment
the assignment brief.
brief.
Terms of The research The research The research The research Research Nothing
references question(s), question(s), question(s), question(s) questions are of merit
20% aims and aims and aims and aims, and unclear or
objectives are objectives are objectives are objectives are absent.
clear, succinct, stated and are stated but stated but bear
related to, and related to the relationship with little relevance to
informed by, the Accounting and the Accounting the Accounting
Accounting and Finance and Finance and Finance
Finance problem problem. problem is not problem.
identified in the fully articulated.
introduction.
Literature The problem, The overall The overall The overall The overall Nothing
review challenge, or problem, problem, problem, problem, of merit
Relation to topic is clearly challenge, or challenge, or challenge, or challenge, or
previous and succinctly topic is clear. topic is mostly topic is topic is absent.
research summarised and All major clear. ambiguous. Major sections
30% presented. aspects of the Some major Significant of pertinent
The appropriate literature are aspects of the sections of literature have
literature is included in literature are pertinent been omitted.
covered in depth sufficient depth, included, but not literature have The identified
without being but the covered in as been omitted. themes have no
redundant. relevance of much depth, or The identified significance to
Significance to some elements as explicit, as themes have the research
research project is unclear. expected. limited project.
unquestionable. Significance to Significance to significance to
research project research project the research
is evident. is mostly project.
evident.
Methodology Demonstrates Demonstrates Demonstrates Demonstrates Understanding Nothing
30% clear and robust clear satisfactory limited of research of merit
understanding of understanding of understanding of understanding of methodologies is
design design design design absent.
methodology. methodology. methodology. methodology.
Design includes Design includes Design includes Design only
a primary a primary primary research secondary or
research research intervention very poorly
intervention intervention where designed and
where where appropriate. executed
appropriate appropriate. primary research
intervention.
Referencing Correct Harvard Correct Harvard A few minor Significant errors Incorrect or Nothing
10% referencing referencing errors in in referencing. absent of merit
referencing. referencing.
Weighting The final research project is worth 80% of the module grade
Word count or
5,500 words
equivalent
Acceptable Formats
Microsoft Word
for Submission
Feedback & Grades Feedback and provisional grades will normally be due 20
due2 working days after the submission deadline
• Critically evaluate the strengths and weaknesses of alternative research designs and
how best to execute a basic research project.
• Develop an appropriate project writing style that balances the demands of brevity,
comprehension and criticality (C2).
• Demonstrate the ability to work independently and to manage the entire research
process from problem formulation through to critical analysis, synthesis, evaluation
and interpretation of findings (C4, C5 and C7).
2 The grade is provisional until confirmed by the relevant assessment board(s). Your work will be marked in grades
rather than percentages. This is considered to deliver the most accurate and fair outcomes for students. Each
assessment that you undertake will be assessed using the common grading system. Information about the grading
system can be found in your Student Handbook, Section 13.
The Accounting and Finance environment changes rapidly. Factors such as political, economic, social,
technological, environmental and legal (with a growing emphasis on ethics), Corporate Social
Responsivity (CSR), acquisition, international finance, and standards affect businesses and their
stakeholders. In order to understand how these factors affect accounting and finance areas, it is often
necessary to do research. Your task in this assignment is to conduct research on one of the accounting
and finance areas in Section 5.2.1 below.
The areas are broad, which means that students will need to identify specific aspects to research. The
tutor will need to agree to a student’s topic before research is started. It is therefore important to do
preliminary reading early in the process to ensure that the student is interested in the topic and confident
that sufficient secondary sources are available to conduct a literature review.
Students need to bear in mind that they, in addition to secondary research, may undertake primary
research. It is therefore recommended that students choose a topic that will enable them to access
respondents for their research. This terminology will be explained in the early stages of the module.
5.2.1 Structure
The structure below is recommended:
➢ Title/cover page
• Student number
• Name of supervisor
➢ Acknowledgement
➢ Abstract
➢ Key words
List up to five (5) keywords to capture what the project is all about.
➢ Contents
➢ Section 1: Introduction
• Establish the context of the research being conducted with a summary of current
understanding
• Critically review current theoretical and empirical research, e.g. compare and
contrast ideas and information, show strengths and weaknesses in relation to your
research topic. Consult a wide range of relevant literature.
• Show how the research you discussed is relevant to your research topic.
• All the information sources should be attributed correctly using the Harvard guidelines
of the University of Northampton.
• Ethical considerations
• Present your data in an accessible format using graphs, tables, figures and
explanations.
• Reflect on the information presented, and interpret your findings based on the theory
presented in your literature review. You need to present an analytical and critical
discussion of your project, with references to literature to support your arguments.
• Areas to consider:
• How far do your findings contradict/confirm theory, practice, and existing research?
➢ Section 6: References
Follow the Harvard style guidelines of the UoN when you acknowledge information sources.
➢ Appendices
• These should include any material which is of interest but which is peripheral to the
project, e.g. sample consent forms, tables of results, graphs, photos, surveys,
interviews, etc.
5.2.2 Formatting
The following formatting guidelines should be followed:
• Font size: 11
Please Note: The act of submitting your work electronically will be taken as a Declaration of Authorship
of the work, see Appendix 2.
A B C D F G
Structure of The abstract is of a The abstract The abstract The abstract The abstract lacks No
report publishable confidently clearly presents attempts to clarity and purpose application
Abstract – 5% standard which presents the the purpose and describe the and does not of feedback
marks confidently purpose and relevance of the purpose and engage the reader
presents the relevance of research. The relevance of the into the relevance
purpose and the research. author achieves research. The or purpose of the
relevance of the The author a balance of the focus is more on research.
research. The achieves a background to describing the
author achieves a clear balance the study and process of the
clear balance of of the context research than
the background to background alongside the engaging the
the study and to the study importance of reader with
context alongside and context the conclusions. context and the
the importance of alongside the The author importance of
the conclusions. importance of writes with the conclusions.
The author writes the fluency of Some errors in
with fluency of conclusions. language the structure
language and The author and fluency of
clarity to argue the writes with language.
originality and fluency of
importance of the language and
study to the clarity.
accepted body of
knowledge in the
field of study.
6. Reading List
6.1 Core Text
Smith, M. (2015), Research Methods in Accounting, 3rd edition, London, Sage Publications ISBN-13:
978-1446294666
2. Are you submitting in the correct submission area e.g. if it is a resubmission of your
second assignment it should be ‘AS2R’?
3. Make sure you are submitting the correct final version of your work.
4. Have you kept to the word limit? Remember, anything greater than 10% above the word
count will not be marked.
5. Have you addressed the assessment requirements as outlined in the Assessment Brief?
11. Have you submitted your work to get a similarity report to check you have paraphrased where
required?
Declaration of Authorship:
1. I hold a copy of this assignment which can be produced if the original is lost/damaged.
2. This assignment is my original work and no part of it has been copied from any other student’s work or
from any other source except where due acknowledgement has been made.
3. No part of this assignment has been written for me by any other person except where such collaboration
has been authorised and as detailed in the Assessment Brief.
4. I have not previously submitted this work for any other course/module.
5. Where applicable, I have included a declaration confirming external editorial or proof-reading services
(see Appendix 3).
Definitions
I understand that:
1. Plagiarism is the presentation of the work, idea or creation of another person as though it is one’s own.
It is a form of cheating and is a serious academic offence which may lead to expulsion. Plagiarised
material can be drawn from, and presented in, written, graphic and visual form, including electronic
data, and oral presentations. Plagiarism occurs when the origin of the material used is not appropriately
cited.
2. Collusion is working with someone else on an assessment task which is intended to be wholly your
own work.
3. Contract cheating/Commissioning is where you contract out an academic assessment to writers and
purchase back the finished work and submit it as your own.
4. Duplication/Replication is submitting the same material more than once for the purposes of obtaining
academic credit.
6. My completed assignment is submitted and checked for plagiarism through the use of plagiarism
detection software called Turnitin.
Please note: Submitting work which is not your own and/or cheating in exams can be considered as fraud3 and
handled in accordance with the University of Northampton’s Academic Integrity and Misconduct Policy. Penalties
can include:
• Grade for module reduced to AG [fail for academic misconduct] and right to repeat module
withdrawn.
Further information on plagiarism can be found in your Student Handbook, Section 10.
3 If a student is suspected of commissioning (e.g. paying someone to write an assignment for them), this could be
classed as fraud under student disciplinary procedures, separate to academic misconduct procedures. If proven,
the consequences would be severe, including removal from their course of study.
1. You can ask your tutors or our Learning Enhancement and Employability (LEE) Team
(lee@bil.ac.uk) for advice and support on how to proof your work.
2. Proof-readers should not make live changes to your work. They should only indicate where
possible changes could be made.
3. A proof-reader should not change the meaning of your work in any way.
4. If a proof-reader’s comments or amendments do change the meaning of your work, this may
be deemed as academic misconduct.
5. If you do use a proof-reader you must declare this clearly when you submit your work. The
declaration should be on the first page (cover page) of your assignment.
Example declaration:
For more information please go to the policy itself, which is available in the Quality Enhancement
Manual on our website.
Applications for extensions and mitigating circumstances, with supporting evidence (such as medical
certificates) should be made through the Student Self-service Portal (SSP).
The University of Northampton’s Mitigating Circumstances Policy document can be accessed through
our Quality and Enhancement Manual: QEM Section 3: All Policies and Procedures.
Word Limits
All written assignments include clear guidance on the maximum amount that should be written in order
to address the requirements of the assessment task (a ‘word limit’).
If the submission exceeds the word limit by more than 10%, the submission will only be marked up to
and including the additional 10%. Anything over this will not be included in the final grade for the
item of assessment.
Abstracts, reference lists, indented quotations, and footnotes are excluded from any word limit
requirements.
In-text citations, embedded quotations, and all headings and titles are included in the word limit.
Where a submission is notably under the word limit, the full submission will be marked on the extent to
which the requirements of the assessment task have been met. Generally speaking, submissions under
the word limit fall short of the requirements of the assessment task.