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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

• Differences between financial accounting and managerial accounting.
• Managerial accounting in the 21 st century.
• The impact of managerial accounting in big businesses.
• The major components of activity-based costing.
• How managerial accounting affects international finance.
• The impact managerial accounting has on human resources.
• The major components of capital budgeting.
• How managerial accounting affects internal business decisions.
• Effective ways of adopting managerial accounting into small businesses.
• Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

• Cost of manufacturing goods overseas.
• The cost of instituting anti-harassment programs.
• Inventory and cost of products sold in the U.S.
• Reinventing accounts payable processes.
• Using best practices to boost the bottom line.
• The cost of keeping human resources on staff.
• Simplifying procedures in accounts payable.
• The cost of updating internal systems with technology.
• The cost-effectiveness of employee training.
• Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

• How to run an efficient large accounting department.
• Red flags in outdated accounting processes.
• Identifying unconventional processes in payment processes.
• Utilizing paperless processes in small businesses.
• Applying EDP to accounts payable processes.
• The benefits of automating payables and receivables.
• Outsourcing procurement processes to save money.
• Automation to handle repetitive processes.
• The need for diversifying skills in accounting.
• The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

• The impact the Jobs Act will have on large businesses.
• The positive effects tax cuts will have on small business.
• The risks of offshore accounting on U.S. businesses.
• The need to update software each year to avoid accounting problems.
• How small businesses are falling behind in accounting practices.
• The impact bonus depreciation allows businesses.
• Applying to government relief programs.
• Describe the role the internet has on accounting.
• The trustworthiness of online accounting programs.
• The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

• Discuss why companies need to incorporate automated processes.
• The problems with ethics in accounting practices.
• Technology advancements that improve accounting accuracy.
• The problem with accuracy in decade-old software.
• Explain the best way to help accountants work manually.
• Describe the historical prospect of best accounting practices.
• The most effective way to become a certified accountant.
• Compare accounting systems that improve processes.
• The quick flow of data and the value on today’s accountants.
• The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

• Explain the concept of accounting theory to practice.
• The theories behind normative accounting practices.
• The effect theories in accounting have on businesses.
• Challenges of taking theory to practice.
• The major changes in accounting practices over the last 25 years.
• The impact the internet has had on accounting ethics.
• Accounting practices in the 21 st century.
• The challenges of accounting technologies on fast-growing companies.
• The dangers the internet poses toward ethical accounting.
• Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

• Use of efficient accounting software in tax season.
• Applicable Professional and Legal Standards.
• The difficulties in using offshore accounting.
• The most effective way of managing earnings.
• The development of cash flow in the United Kingdom.
• The development of cash flow in the United States.
• The best way to manage personal finances.
• The effect financial markets have on personal spending.
• Debt management in large corporations.
• Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

• Methods for identifying instances of money laundering.
• The government’s right to search private accounts.
• The use of tax records to report possible crimes.
• Class action litigation cases in the United States.
• Court use of forensic accounting in criminal cases.
• Forensic accounting to develop better anti-fraud programs.
• A company’s reliance on forensic accounting to prevent theft.
• Establishing controls in emerging international markets.
• Forensic accountants and their role in court proceedings.
• Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

• Impact of accounting research on financial practices.
• Scientific research studies in modern economies.
• Modern accounting concepts and applications.
• The change in accounting practices over the last two decades.
• Describe the components of Positive Theory.
• Marketplace discipline across major industries.
• Major accounting theories and techniques in big businesses.
• The use of technology to reduce accounting costs.
• Technology theory in the use of modern accounting.
• Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

• Compare accounting software versus manual accounting.
• Tax management procedures in the 21 st century.
• The risks of updated technology in small companies.
• The costs associated with broader health care in the workplace.
• The history of accounting in the 20 th century.
• The best method of managing debts without difficulties.
• Accounting problems caused by online transactions.
• Cryptocurrency and its impact on modern accounting practices.
• Forecasting jobs in the field of accounting.
• The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

• Compare and contrast different cryptocurrencies.
• The definition of a successful and modern business account.
• Non-profit organizations and tax reductions.
• Sports accounting in today’s world of social media.
• The financial benefits of having a second stream of revenue.
• Financial stock management of overall earnings.
• The relationship between corporate donations and accounting.
• Minimizing risks in big and small-sized businesses.
• The impact that tax deductions have on big businesses.
• Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

• The instances of “cooking books” in the 21 st century.
• The best approach to update accounting systems.
• Fraud cases currently in the United States.
• The importance of forensic accountants in fraud cases.
• The reasons account reports have government regulations.
• The benefits of incorporating computerized accounting.
• The need for companies to make changes to accounting departments.
• Evolving accounting practices that reduce the risk of theft.
• The effects offshore gambling has had on accounting.
• Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

• The evolution of accounting practices over the last century.
• The biggest ethical concerns about accounting.
• Minimizing taxes when you are a small company.
• Accounting software that will cut company costs.
• The best way to lower taxes through accounting practices.
• Describe the way managerial accounting is affected by international markets.
• Explain the major factors of management earnings.
• The most accurate way to figure out the estimated tax on a company’s earnings.
• The quickest way to become a certified accountant.
• Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

• The ways small businesses can benefit from advanced technologies.
• Describe how IT affects financial analysis for reporting.
• Explain how companies use AIS to collect and store data.
• Explain the 10 elements used to understand AIS.
• Rank the best accounting information systems.
• The future of AIS in small business financial practices.
• Explain how AIS eliminates the use of balance sheets.
• AIS technologies save money in large businesses.
• The future of AIS in small to mid-size businesses.
• Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

• Describe how forensic accounting can reduce risk to small businesses.
• Describe the challenges value and cost that managers deal with.
• The biggest changes to accounting practices in the 21 st century.
• The benefits of having separate controlling accounts.
• The rapid flow of data and the importance of modern accountants.
• Describe how forensic accountants conduct their investigations.
• The most likely causes of financial instability in small businesses.
• Explain the factors one must consider before investing.
• Describe the differences between financial and management accounting.
• Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

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Spotlight on 130+ Accounting Research Topics: Bridging Theory and Practice

• Post author By admin
• August 12, 2023

Explore diverse Accounting Research Topics, from AI’s influence to sustainability and blockchain’s impact. Stay updated with the latest trends and insights

Hello, fellow explorers of financial knowledge! Ready to dive into the intriguing world of Accounting Research Topics? Whether you’re a numbers aficionado or just curious about finance, you’re in for a treat.

Uncover the mysteries behind financial statements, explore auditing intricacies, and venture into evolving taxation strategies.

Imagine numbers as gateways to unraveling business secrets and economic insights. We’re not just skimming the surface; we’re diving deep into the heart of accounting research, revealing captivating stories beneath jargon and formulas.

Ever wondered how auditors ensure financial compliance? How technology transforms accounting practices? Or the ethical compass guiding finance?

No stone unturned, all questions answered. But that’s not all. We’ll delve into intersections of accounting with sustainability, blockchain, and the art of valuing businesses.

Join us, whether you’re a student, professional, or someone curious about finance. Together, we’ll explore accounting research topics, shedding light on concepts, trends, and insights that make you part of the financial conversations shaping our world.

Grab your virtual passport, and let’s journey into the fascinating universe of Accounting Research Topics!

Table of Contents

What are Accounting Research Topics?

Accounting research topics refer to specific subjects or areas within the field of accounting that scholars, researchers, and students focus on for in-depth investigation, analysis, and exploration. These topics aim to contribute new knowledge, insights, and understanding to the accounting discipline.

Accounting research topics can cover a wide range of areas, including financial reporting, auditing, taxation, management accounting, ethics, technology, and more.

Researchers in accounting delve into these topics to address questions, challenges, and gaps in knowledge within the accounting profession and its various subfields.

The goal of accounting research is to advance the understanding of accounting principles, practices, regulations, and their impact on businesses, economies, and society as a whole.

Accounting Research Topics

Check out some of the most interesting accounting research topics to work on.

Financial Reporting and Analysis

• Comparative Analysis of Financial Statements.
• Earnings Management and Manipulation.
• Financial Ratios and Performance Evaluation.
• Predictive Analytics in Financial Forecasting.
• The Impact of Fair Value Accounting on Financial Statements.
• Revenue Recognition Practices Across Industries.
• Financial Statement Fraud Detection Techniques.
• Volatility in Earnings and Stock Prices.
• Implications of IFRS Adoption on Financial Reporting.
• Market Reaction to Earnings Announcements.

Auditing and Assurance

• Auditor Independence and Ethics.
• Audit Quality and Auditor Rotation.
• Fraud Detection and Forensic Accounting.
• Internal Control Evaluation and Audit Risk.
• The Role of Artificial Intelligence in Auditing.
• Audit Committee Effectiveness and Financial Reporting.
• Materiality and Audit Planning.
• Auditor Liability and Legal Implications.
• Auditor Communication and Financial Statement Users.
• Comparative Study of Audit Regulations in Different Countries.

Taxation and Tax Planning

• Tax Avoidance vs. Tax Evasion.
• Transfer Pricing and International Taxation.
• Taxation of Digital Transactions.
• Tax Incentives and Economic Development.
• Environmental Taxation and Sustainability.
• Tax Implications of Mergers and Acquisitions.
• Tax Planning Strategies for High-Net-Worth Individuals.
• Tax Policy and Income Inequality.
• Tax Compliance Behavior of Small Businesses.
• The Role of Tax Advisers in Tax Planning.

Corporate Governance and Ethics

• Board Composition and Financial Reporting Quality.
• Executive Compensation and Corporate Performance.
• Corporate Social Responsibility Reporting.
• Whistleblowing and Ethical Decision-Making.
• The Impact of Corporate Governance on Financial Fraud.
• Shareholder Activism and Corporate Governance.
• Dual-Class Share Structures and Corporate Governance.
• Ethical Leadership and Organizational Culture.
• Corporate Governance Reforms and Regulatory Changes.
• Diversity and Gender Representation in Corporate Boards.

Management Accounting and Costing

• Activity-Based Costing and Resource Allocation.
• Budgeting and Variance Analysis.
• Just-in-Time Inventory Management.
• Target Costing and Pricing Strategies.
• Performance Measurement in Nonprofit Organizations.
• Cost-Volume-Profit Analysis and Break-Even Point.
• Costing Methods in Service Industries.
• Lean Accounting and Waste Reduction.
• Transfer Pricing in Multinational Corporations.
• Balanced Scorecard and Performance Measurement.

International Accounting and Reporting

• Convergence of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP).
• Cross-Cultural Differences in Financial Reporting.
• Accounting for Foreign Exchange Transactions.
• Harmonization of Accounting Standards in Global Markets.
• Implications of Brexit on Financial Reporting in the EU.
• International Transfer Pricing Regulations.
• Cultural Influence on Financial Disclosure Practices.
• Comparative Analysis of Accounting Regulations in Different Countries.
• Challenges of Adopting IFRS in Developing Economies.
• Multinational Corporations’ Reporting of Tax Liabilities.

Emerging Technologies and Innovations

• Blockchain Technology in Accounting and Auditing.
• Cloud-Based Accounting Systems and Data Security.
• Robotic Process Automation in Financial Reporting.
• Artificial Intelligence in Fraud Detection.
• Big Data Analytics for Decision-Making.
• Cybersecurity and Data Privacy in Accounting.
• Digital Currencies and Cryptocurrency Accounting.
• Role of Chatbots in Financial Customer Service.
• Automation of Tax Compliance and Reporting.
• Machine Learning in Credit Risk Assessment.

Sustainability and Environmental Accounting

• Carbon Accounting and Emissions Reporting.
• Social and Environmental Performance Reporting.
• Green Financing and Sustainability Reporting.
• Integrated Reporting and Triple Bottom Line.
• The Role of Accounting in Achieving Sustainable Development Goals.
• Environmental Disclosures and Investor Decisions.
• Sustainability Performance Metrics and Benchmarks.
• Valuation of Natural Resources in Financial Statements.
• Sustainability Assurance and External Auditing.
• Impact of Climate Change on Corporate Financial Reporting.

Behavioral Aspects in Accounting

• Behavioral Biases in Financial Decision-Making.
• Role of Cognitive Psychology in Auditing.
• Ethical Behavior and Moral Dilemmas in Accounting.
• Psychological Factors Affecting Investor Behavior.
• Nudging Techniques for Promoting Financial Literacy.
• Overconfidence and its Effects on Financial Decision-Makers.
• Herd Behavior in Financial Markets.
• The Influence of Framing on Investment Choices.
• Prospect Theory and Risk Perception in Accounting.
• Biases in Financial Reporting and Disclosure.

Financial Markets and Investments

• Portfolio Management and Risk Diversification.
• Capital Market Efficiency and Information Asymmetry.
• Behavioral Finance and Investor Sentiment.
• Market Microstructure and High-Frequency Trading.
• Financial Derivatives and Hedging Strategies.
• Impact of Market Regulations on Investor Behavior.
• Volatility Spillover Across Global Financial Markets.
• Investment Strategies in Bull and Bear Markets.
• Cryptocurrency Investment and Volatility.
• Algorithmic Trading and Market Liquidity

Advanced Accounting Research Topics

Have a close look at some of the advanced accounting research topics in details.

The Role of Sustainability Accounting in Corporate Decision-Making

Investigate how integrating environmental and social factors into financial reporting influences strategic decisions and performance metrics in businesses.

Auditor Judgment and Decision-Making in Complex Financial Environments

Explore how auditors make judgments and decisions when faced with intricate financial transactions and complex reporting issues.

Financial Reporting Quality and Market Valuation

Analyze the relationship between the quality of financial reporting and the market valuation of firms, considering factors like transparency, accuracy, and consistency.

Tax Avoidance Strategies of Multinational Corporations

Examine the methods multinational corporations employ to minimize their tax liabilities across different jurisdictions and the implications for governments and stakeholders.

Corporate Governance and Earnings Management

Investigate the impact of different corporate governance mechanisms on earnings management practices, including the role of board structures, executive compensation, and ownership concentration.

Behavioral Biases in Investment Decision-Making

Study how cognitive biases and behavioral factors influence investment decisions made by individuals and institutional investors in financial markets.

Digital Transformation and Accounting Information Systems

Analyze the integration of emerging technologies like AI, blockchain, and cloud computing in accounting information systems and their effects on efficiency, accuracy, and security.

Financial Distress Prediction Models for Firms

Develop and validate predictive models that use financial and non-financial indicators to anticipate the likelihood of a company facing financial distress or bankruptcy.

Environmental, Social, and Governance (ESG) Reporting Frameworks

Evaluate the effectiveness and comparability of various ESG reporting frameworks in promoting sustainable business practices and attracting socially responsible investments.

Regulatory Changes in the Post-Global Financial Crisis Era

Investigate the impact of post-financial crisis regulations (e.g., Dodd-Frank Act, Basel III) on financial institutions’ risk management practices, capital requirements, and reporting obligations.

Impact of IFRS Adoption on Financial Reporting Quality

Assess how the transition from local GAAP to International Financial Reporting Standards (IFRS) influences the quality and comparability of financial statements across countries.

Blockchain Technology in Auditing and Assurance

Examine the potential of blockchain to enhance the efficiency, transparency, and reliability of auditing processes, including real-time transaction verification and fraud detection.

Corporate Social Responsibility (CSR) Disclosures and Stakeholder Perception

Analyze the relationship between a firm’s CSR disclosures and stakeholders’ perceptions of the company’s ethical practices, reputation, and long-term value.

Mergers and Acquisitions Accounting Challenges

Investigate the complexities of accounting for business combinations, including issues related to goodwill impairment, fair value measurement, and post-merger integration.

Behavioral Ethics in Accounting Professionals

Study how psychological biases and ethical reasoning impact the ethical decision-making of accounting professionals, examining factors that influence ethical behavior.

These topics delve into advanced areas of accounting research that can contribute valuable insights to the field and your postgraduate studies.

Remember to choose a topic that aligns with your interests, expertise, and the resources available for your research.

What are current research topics in accounting?

Here are some current research topics in accounting

Smart Computers Changing Accounting

Imagine computers that think like humans! People are studying how super-smart computers, known as Artificial Intelligence (AI), are transforming accounting tasks.

They’re finding ways AI can make accounting quicker and more accurate, like spotting errors and helping with money reports.

Numbers for a Better Earth

Did you know accounting can help save the planet? Researchers are figuring out how to use numbers to track how well companies take care of nature, society, and fairness.

They’re making new rules and plans so companies can show off how they’re reducing pollution, treating everyone fairly, and being good citizens.

Super Safe Money Records

Have you heard about the magical ledger called Blockchain? It’s like a special book that everyone can see but can’t change.

People are studying how this cool thing can make accounting super secure. It helps keep track of money, things people own, and makes sure money stories are true.

Numbers that Tell Stories

Nowadays, businesses make tons of information. Researchers are finding ways to make sense of this big data to help accounting be even better.

They’re making new tricks to understand money stories, predict risks, and decide what’s best for companies. But, they’re also thinking about being fair and good while using these tricks.

School for Future Accountants

How can we teach future number wizards the right skills? The accounting world is changing fast, and experts are thinking about what students should learn.

They want to teach not just numbers, but also thinking smart, solving problems, and using data to make great choices.

Remember, these are just a few exciting things happening in accounting research. As accounting grows, there will be even more cool things to explore!

What are good topics for a project in accounting?

Here are some good topics for a project in accounting

Smart Computers and Money

Ever wondered how smart computers are changing how we deal with money? You can dive into the world of AI and see how it’s making accounting faster and less mistake-prone. Think of it like a computer buddy that helps accountants do their job even better!

Numbers for a Greener World

Want to explore how numbers can help our planet? Check out how businesses are using accounting to be more eco-friendly.

You’ll find out how they measure stuff like pollution and fairness, and how this helps them be better citizens of the Earth.

Magic Books for Money

Imagine a magical book that makes sure no one can trick it. That’s what blockchain is like! You can dig into how this cool tech is shaking up the way we keep track of money and stuff people own. It’s like a super-secure money diary for everyone to see.

Spying Secrets in Numbers

Big data, big secrets! Find out how big companies are using special tricks to understand their huge piles of info.

You’ll learn how they use data to tell financial stories, predict problems, and make smart choices. But remember, using these tricks the right way is super important!

School for Future Money Wizards

Want to know how future accountants will learn their tricks? The accounting world is changing faster than a speeding bullet.

You can explore what skills accounting students need to be super successful, like solving problems, thinking smart, and using data like a superhero.

These are just a few exciting project ideas for your accounting assignment. Pick the one that tickles your curiosity the most, and get ready to dive into the world of numbers and secrets!

How to select Best Accounting Research Topics?

Selecting the best accounting research topic is crucial for a successful and meaningful study. Here’s a step-by-step guide to help you choose the ideal topic:

Define Your Interests

Start by identifying areas of accounting that genuinely interest you. Consider whether you’re drawn to financial reporting, auditing, taxation, sustainability, technology, or any other subfield. A topic that aligns with your passion will keep you motivated throughout your research.

Research Current Trends

Stay updated on the latest trends and emerging issues in the accounting field. Browse academic journals, news articles, and industry reports to identify topics that are relevant, timely, and in demand.

Assess Available Resources

Evaluate the resources available for your research. Do you have access to relevant data, literature, or experts in the chosen topic? Adequate resources will ensure you can conduct thorough research and analysis.

Consider Your Audience

Think about your target audience. Are you writing for academics, professionals, policymakers, or the general public? Tailor your topic to address the interests and needs of your intended audience.

Narrow Down Your Focus

Accounting is a vast field, so narrow down your focus. For instance, if you’re interested in financial reporting, you could narrow it down to a specific aspect like revenue recognition or fair value measurement.

Identify Research Gaps

Look for gaps in existing literature. Is there a question that hasn’t been adequately answered or an area that lacks comprehensive research? Addressing research gaps adds value to your study.

Consider Practical Relevance

Consider the practical implications of your chosen topic. How does it relate to real-world accounting practices, challenges, or opportunities? A topic with practical relevance is more likely to have an impact.

Consult with Advisors or Experts

Discuss your ideas with mentors, advisors, or experts in the field. They can offer valuable insights, help you refine your topic, and provide guidance on feasibility.

Evaluate Feasibility

Assess the feasibility of your chosen topic. Do you have the skills, time, and resources to carry out the research effectively? Avoid topics that are too ambitious or beyond your capabilities.

Personal Significance

Consider the personal significance of the topic. Does it resonate with your long-term goals, career aspirations, or values? A topic that holds personal meaning is likely to drive your dedication.

Test Your Hypothesis

If you have a specific research question or hypothesis in mind, test it by conducting preliminary research. This will help you gauge the availability of data and whether your hypothesis is worth investigating.

Flexibility for Adaptation

Choose a topic that allows some flexibility for adaptation. As you delve deeper into research, you might uncover new angles or perspectives that could enhance your study.

Balance Challenge and Interest

Strive for a balance between a topic that challenges you intellectually and one that keeps you engaged due to your interest. An overly complex topic might lead to frustration, while a too-easy topic might not be fulfilling.

Remember that selecting a research topic is a significant decision, and it’s perfectly normal to spend time exploring different possibilities before settling on the best fit.

Take your time, conduct thorough research, and choose a topic that you’re genuinely excited to explore

Exploring the multifaceted realm of accounting research topics presents a treasure trove of insights, equipping individuals, professionals, and entities with the wisdom to make astute financial choices.

From deciphering intricate financial statements to embracing the strides of technological progress, the landscape of accounting research remains a cornerstone of shaping the finance landscape of tomorrow.

As you embark on this journey of exploration, bear in mind that keeping abreast of the freshest trends and revelations is pivotal in this perpetually evolving domain.

If you want to suggest us any other accounting research topics then comment down below.

Frequently Asked Questions

What are some key areas of accounting research.

Accounting research spans various areas, including financial statement analysis, auditing, taxation, sustainability accounting, and more. Each area contributes to enhancing financial transparency and decision-making.

How Does Technology Influence Accounting Research?

Technology has revolutionized accounting research by enabling efficient data collection, analysis, and reporting. Advanced tools like data analytics and AI enhance accuracy and provide deeper insights.

Why Is Ethical Consideration Important in Accounting Research?

Ethical considerations ensure the integrity of research findings and the accounting profession as a whole. Upholding ethical standards is vital to maintain credibility and trust.

What Is the Significance of International Accounting Standards?

International accounting standards, such as IFRS and GAAP, provide a common framework for financial reporting across borders. They enhance comparability and transparency in global financial markets.

How Does Sustainability Accounting Drive Business Decision-making?

Sustainability accounting integrates ESG factors into financial reporting, influencing business decisions by highlighting the environmental and social impacts of choices.

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Recent Posts

Top 15+ Accounting Research Topics For Students In 2023

Accounting is a highly versatile field with numerous applications in the business world. It is also a constantly evolving field, making it a great area for research. 

Accounting research helps us better understand how financial systems work and how we can improve them. 

It also enables us to make informed decisions in business and our personal lives. 

Accounting is a broad subject with numerous research topics and ideas. Selecting the right one can be a difficult task.

This blog will discuss some of the top-rated accounting research topics. To save you from the struggle, we’ve compiled a list of the top accounting research paper topics. These topics are sure to impress your professor.

Table of Contents

Here are the top 15+ accounting research topics for students in 2023:

1. Financial Reporting

Financial reporting is an essential aspect of accounting. 

It involves preparing and presenting financial statements that provide useful information to investors, creditors, and other stakeholders. 

Financial reporting research focuses on improving the accuracy and reliability of financial statements. 

It also examines the impact of financial reporting on the decision-making process of stakeholders.

2. Accounting Ethics

Accounting ethics is an important topic in accounting research. 

It examines the ethical issues that arise in accounting practices, such as conflicts of interest, fraud, and ethical decision-making. 

Accounting ethics research aims to guide ethical behavior and improve the ethical standards of the accounting profession.

3. Corporate Governance

Corporate governance refers to the processes and structures that govern the behavior of corporations. 

Corporate governance research examines the effectiveness of corporate governance mechanisms in promoting transparency, accountability, and ethical behavior. 

It also explores ways to improve corporate governance to prevent fraud and other unethical practices.

4. Financial Analysis

Financial analysis is a crucial aspect of accounting research.

 It involves analyzing financial data to assess the financial health of companies. 

Financial analysis research explores how to improve financial analysis methods, including data analytics and artificial intelligence. 

It also examines the impact of financial analysis on decision-making processes.

5. Sustainability Accounting

Sustainability accounting is a relatively new area of accounting research. 

It involves accounting for business operations’ social, environmental, and economic impacts. 

Sustainability accounting research explores ways to integrate sustainability into accounting practices to improve decision-making and promote sustainable business practices.

6. Cost Accounting

Cost accounting is an essential accounting aspect involving analyzing and managing costs in business operations. 

Cost accounting research explores ways to improve cost accounting techniques to enhance decision-making. It also examines the impact of cost accounting on business performance.

7. International Accounting

International accounting involves the application of accounting principles in a global context. 

International accounting research explores ways to improve accounting practices to meet the needs of global stakeholders. 

It also examines the impact of globalization on accounting practices and the global economy.

8. Financial Statement Analysis

Financial statement analysis is a process that helps a company understand its finances. It involves reviewing a company’s financial statements, including the balance sheet, income statement, cash flow, and notes to accounts.

Creditors, investors, regulatory authorities, and executive management rely on financial statements to make intelligent business decisions. They need to know whether a company is financially sound and can pay back debts when they are due.

Financial statement analysis uses several techniques to help stakeholders make informed decisions about the future of a business. It also considers risks and uncertainties that can affect the information in a company’s financial statements.

9. Financial Planning

Financial Planning is the process of assessing your current financial situation and taking that information to manage your money in a way that allows you to achieve your goals. This can include everything from retirement to estate planning and tax planning.

The key to a successful financial plan is to monitor your progress, compare forecasts with actual results, and make necessary adjustments. This helps you to spot any issues before they become a problem and find smarter growth opportunities.

The traditional approach to business planning has evolved from a largely manual, periodic activity to a more data-driven and connected, increasingly predictive process. It incorporates advanced technologies like machine learning to predict outcomes based on multiple data points, scenarios, and trends.

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10. Auditing

Auditing is examining financial statements to ensure that they are accurate and reliable. 

Auditing research explores how to improve the audit process, including technology and data analytics. It also examines the impact of auditing on financial reporting and the decision-making process of stakeholders.

It ensures that they comply with the appropriate accounting standards. It also helps identify areas that may have been mishandled or fraudulent.

During an audit, auditors examine a company’s records, including financial reports and other documents, for accuracy, efficiency, and compliance with generally accepted accounting principles (GAAP). They also look for potential fraud risks or other issues that could affect the organization.

The evidence that auditors use during an audit can come from a number of sources, such as legal documents, presentations, or oral interviews with employees. The nature and relevance of this evidence are important factors in determining the effectiveness of an audit.

11. Accounting Theory

Accounting theory is a set of principles that guides accountants in generating, recording, and classifying information. They are also responsible for interpreting and communicating the financial data to readers appropriately.

Sociological and economic environments influence accounting theories. Moreover, they are also influenced by social and political views.

The research explores accounting theory’s origin, growth, and development and its fundamental theoretical concepts. It also discusses theories of Income Determination and diversities in using Accounting Information.

12. Management Accounting

Management accounting is a type of accounting that uses data to help managers make decisions. Unlike financial accounting, management accountants rely on historical trends and future forecasting to determine a business’s best course of action.

Management accounting involves using accounting information to make informed decisions in business operations. Management accounting research explores ways to improve management accounting techniques to enhance decision-making. It also examines the impact of management accounting on business performance.

Management accountants gather and analyze information to help internal managers formulate policies, budgets, and other financial and non-financial information needed to make informed decisions. They also help plan operations, prepare financial forecasts, and analyze business risks and opportunities.

The key difference between managerial and financial accounting is that management accountants provide information based on the needs of the company’s management rather than merely representing it according to GAAP (Generally Accepted Accounting Principles). Management accounting produces data intended for internal stakeholders within a company, including shareholders, owners, employees, lenders, and government agencies.

13. Taxation

Taxation is a critical aspect of accounting that affects individuals and businesses alike. Taxation research examines how tax policies impact economic growth and development. It also explores ways to improve tax systems to make them more efficient and effective.

Also, Taxation has been an essential part of human civilization since ancient times. A government taxes its citizens and corporations to raise funds for the services they provide or for the public good.

There are different types of taxes, including corporate and personal income taxes, sales and property taxes, and tariffs. There are also different regulations for each type of tax.

Accountants use tax data to calculate taxable income and determine company tax liabilities. They then convey this information to managers, shareholders, creditors, and regulators.

14. Accounting Information Systems

Accounting information systems are software tools that allow businesses to record, classify, interpret, and present accounting data. They can also be used to monitor a business’s operations and make recommendations for improvement.

An AIS can be as simple as paper and pen, or it can be highly sophisticated with advanced technology. The system’s main goal is to meet the organization’s and its people’s needs.

A major concern with accounting systems is security. They need to be built to protect customer, vendor, and other company information. This can be done through policies and procedures that limit access to specific information by users and through physical access approvals, login requirements, and authorizations.

Another important component of an AIS is storage. This is where the ledgers and reports are stored after the system has processed them. This is usually done through hard disks, flash drives, memory cards, or cloud infrastructure.

15. Inventory Management

Inventory management is a critical aspect of any business that deals with physical goods. 

It involves monitoring, controlling, and optimizing inventory levels to ensure that products are available when customers need them while minimizing the costs associated with carrying inventory. 

Effective inventory management can help businesses improve their cash flow, reduce waste, and increase customer satisfaction.

There are several key components of inventory management, including forecasting, ordering, receiving, storing, tracking, and analyzing inventory levels.

16. Quality Control

Quality control in accounting refers to the measures taken by accounting firms and professionals to ensure that their work meets the required quality standards. 

It is a systematic approach to maintaining high standards of accounting and auditing practices, and it helps to ensure that the financial information reported by an organization is complete and free from material misstatements.

Quality control is essential for maintaining the integrity and credibility of accounting information used by businesses, investors, and other stakeholders to make important decisions.

In conclusion, accounting research is an essential aspect of the accounting profession.

It helps us better understand financial systems and improve decision-making processes. 

The topics discussed above are just a few of the many areas of accounting research.

As students, you can contribute to the field by researching and advancing our understanding of accounting.

There are many accounting research topics for students to consider. The most important factor when choosing a topic is the interest and skills of the student.

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Research Topics & Ideas: Business

50+ Management Research Topic Ideas To Fast-Track Your Project

Finding and choosing a strong research topic is the critical first step when it comes to crafting a high-quality dissertation, thesis or research project. If you’ve landed on this post, chances are you’re looking for a business/management-related research topic , but aren’t sure where to start. Here, we’ll explore a variety of  research ideas and topic thought-starters for management-related research degrees (MBAs/DBAs, etc.). These research topics span management strategy, HR, finance, operations, international business and leadership.

NB – This is just the start…

The topic ideation and evaluation process has multiple steps . In this post, we’ll kickstart the process by sharing some research topic ideas within the management domain. This is the starting point, but to develop a well-defined research topic, you’ll need to identify a clear and convincing research gap , along with a well-justified plan of action to fill that gap.

If you’re new to the oftentimes perplexing world of research, or if this is your first time undertaking a formal academic research project, be sure to check out our free dissertation mini-course. In it, we cover the process of writing a dissertation or thesis from start to end. Be sure to also sign up for our free webinar that explores how to find a high-quality research topic. 

Overview: Business Research Topics

• Business /management strategy
• Human resources (HR) and industrial psychology
• Finance and accounting
• Operations management
• International business
• Actual business dissertations & theses

Strategy-Related Research Topics

• An analysis of the impact of digital transformation on business strategy in consulting firms
• The role of innovation in transportation practices for creating a competitive advantage within the agricultural sector
• Exploring the effect of globalisation on strategic decision-making practices for multinational Fashion brands.
• An evaluation of corporate social responsibility in shaping business strategy, a case study of power utilities in Nigeria
• Analysing the relationship between corporate culture and business strategy in the new digital era, exploring the role of remote working.
• Assessing the impact of sustainability practices on business strategy and performance in the motor vehicle manufacturing industry
• An analysis of the effect of social media on strategic partnerships and alliances development in the insurance industry
• Exploring the role of data-driven decision-making in business strategy developments following supply-chain disruptions in the agricultural sector
• Developing a conceptual framework for assessing the influence of market orientation on business strategy and performance in the video game publishing industry
• A review of strategic cost management best practices in the healthcare sector of Indonesia
• Identification of key strategic considerations required for the effective implementation of Industry 4.0 to develop a circular economy
• Reviewing how Globalisation has affected business model innovation strategies in the education sector
• A comparison of merger and acquisition strategies’ effects on novel product development in the Pharmaceutical industry
• An analysis of market strategy performance during recessions, a retrospective review of the luxury goods market in the US
• Comparing the performance of digital stakeholder engagement strategies and their contribution towards meeting SDGs in the mining sector

Topics & Ideas: Human Resources (HR)

• Exploring the impact of digital employee engagement practices on organizational performance in SMEs
• The role of diversity and inclusion in the workplace
• An evaluation of remote employee training and development programs efficacy in the e-commerce sector
• Comparing the effect of flexible work arrangements on employee satisfaction and productivity across generational divides
• Assessing the relationship between gender-focused employee empowerment programs and job satisfaction in the UAE
• A review of the impact of technology and digitisation on human resource management practices in the construction industry
• An analysis of the role of human resource management in talent acquisition and retention in response to globalisation and crisis, a case study of the South African power utility
• The influence of leadership style on remote working employee motivation and performance in the education sector.
• A comparison of performance appraisal systems for managing employee performance in the luxury retail fashion industry
• An examination of the relationship between work-life balance and job satisfaction in blue-collar workplaces, A systematic review
• Exploring HR personnel’s experiences managing digital workplace bullying in multinational corporations
• Assessing the success of HR team integration following merger and acquisition on employee engagement and performance
• Exploring HR green practices and their effects on retention of millennial talent in the fintech industry
• Assessing the impact of human resources analytics in successfully navigating digital transformation within the healthcare sector
• Exploring the role of HR staff in the development and maintenance of ethical business practices in fintech SMEs
• An analysis of employee perceptions of current HRM practices in a fully remote IT workspace

Topics & Ideas: Finance & Accounting

• An analysis of the effect of employee financial literacy on decision-making in manufacturing start-ups in Ghana
• Assessing the impact of corporate green innovation on financial performance in listed companies in Estonia
• Assessing the effect of corporate governance on financial performance in the mining industry in Papua New Guinea
• An evaluation of financial risk management practices in the construction industry of Saudi Arabia
• Exploring the role of leadership financial literacy in the transition from start-up to scale-up in the retail e-commerce industry.
• A review of influential macroeconomic factors on the adoption of cryptocurrencies as legal tender
• An examination of the use of financial derivatives in risk management
• Exploring the impact of the cryptocurrency disruption on stock trading practices in the EU
• An analysis of the relationship between corporate social responsibility and financial performance in academic publishing houses
• A comparison of financial ratios performance in evaluating E-commerce startups in South Korea.
• An evaluation of the role of government policies in facilitating manufacturing companies’ successful transitioning from start-up to scale-ups in Denmark
• Assessing the financial value associated with industry 4.0 transitions in the Indian pharmaceutical industry
• Exploring the role of effective e-leadership on financial performance in the Nigerian fintech industry
• A review of digital disruptions in CRM practices and their associated financial impact on listed companies during the Covid-19 pandemic
• Exploring the importance of Sharia-based business practices on SME financial performance in multicultural countries

Ideas: Operations Management

• An assessment of the impact of blockchain technology on operations management practices in the transport industry of Estonia
• An evaluation of supply chain disruption management strategies and their impact on business performance in Lithuania
• Exploring the role of lean manufacturing in the automotive industry of Malaysia and its effects on improving operational efficiency
• A critical review of optimal operations management strategies in luxury goods manufacturing for ensuring supply chain resilience
• Exploring the role of globalization on Supply chain diversification, a pre/post analysis of the COVID-19 pandemic
• An analysis of the relationship between quality management and customer satisfaction in subscription-based business models
• Assessing the cost of sustainable sourcing practices on operations management and supply chain resilience in the Cocao industry.
• An examination of the adoption of behavioural predictive analytics in operations management practices, a case study of the
• Italian automotive industry
• Exploring the effect of operational complexity on business performance following digital transformation
• An evaluation of barriers to the implementation of agile methods in project management within governmental institutions
• Assessing how the relationship between operational processes and business strategy change as companies transition from start-ups to scale-ups
• Exploring the relationship between operational management and innovative business models, lessons from the fintech industry
• A review of best practices for operations management facilitating the transition towards a circular economy in the fast food industry
• Exploring the viability of lean manufacturing practices in Vietnam’s plastics industry
• Assessing engagement in cybersecurity considerations associated with operations management practices in industry 4.0 manufacturing

Topics & Ideas: International Business

• The impact of cultural differences in communication on international business relationships
• An evaluation of the role of government import and export policies in shaping international business practices
• The effect of global shipping conditions on international business strategies
• An analysis of the challenges of managing multinational corporations: branch management
• The influence of social media marketing on international business operations
• The role of international trade agreements on business activities in developing countries
• An examination of the impact of currency fluctuations on international business and cost competitiveness
• The relationship between international business and sustainable development: perspectives and benefits
• An evaluation of the challenges and opportunities of doing business in emerging markets such as the renewable energy industry
• An analysis of the role of internationalisation via strategic alliances in international business
• The impact of cross-cultural management on international business performance
• The effect of political instability on international business operations: A case study of Russia
• An analysis of the role of intellectual property rights in an international technology company’s business strategies
• The relationship between corporate social responsibility and international business strategy: a comparative study of different industries
• The impact of technology on international business in the fashion industry

Topics & Ideas: Leadership

• A comparative study of the impact of different leadership styles on organizational performance
• An evaluation of transformational leadership in today’s non-profit organizations
• The role of emotional intelligence in effective leadership and productivity
• An analysis of the relationship between leadership style and employee motivation
• The influence of diversity and inclusion on leadership practices in South Africa
• The impact of Artificial Intelligence technology on leadership in the digital age
• An examination of the challenges of leadership in a rapidly changing business environment: examples from the finance industry
• The relationship between leadership and corporate culture and job satisfaction
• An evaluation of the role of transformational leadership in strategic decision-making
• The use of leadership development programs in enhancing leadership effectiveness in multinational organisations
• The impact of ethical leadership on organizational trust and reputation: an empirical study
• An analysis of the relationship between various leadership styles and employee well-being in healthcare organizations
• The role of leadership in promoting good work-life balance and job satisfaction in the age of remote work
• The influence of leadership on knowledge sharing and innovation in the technology industry
• An investigation of the impact of cultural intelligence on cross-cultural leadership effectiveness in global organizations

Business/Management Dissertation & Theses

While the ideas we’ve presented above are a decent starting point for finding a business-related research topic, they are fairly generic and non-specific. So, it helps to look at actual dissertations and theses to see how this all comes together.

Below, we’ve included a selection of research projects from various management-related degree programs (e.g., MBAs, DBAs, etc.) to help refine your thinking. These are actual dissertations and theses, written as part of Master’s and PhD-level programs, so they can provide some useful insight as to what a research topic looks like in practice.

• Sustaining Microbreweries Beyond 5 Years (Yanez, 2022)
• Perceived Stakeholder and Stockholder Views: A Comparison Among Accounting Students, Non-Accounting Business Students And Non-Business Students (Shajan, 2020)
• Attitudes Toward Corporate Social Responsibility and the New Ecological Paradigm among Business Students in Southern California (Barullas, 2020)
• Entrepreneurial opportunity alertness in small business: a narrative research study exploring established small business founders’ experience with opportunity alertness in an evolving economic landscape in the Southeastern United States (Hughes, 2019)
• Work-Integrated Learning in Closing Skills Gap in Public Procurement: A Qualitative Phenomenological Study (Culver, 2021)
• Analyzing the Drivers and Barriers to Green Business Practices for Small and Medium Enterprises in Ohio (Purwandani, 2020)
• The Role of Executive Business Travel in a Virtual World (Gale, 2022)
• Outsourcing Security and International Corporate Responsibility: A Critical Analysis of Private Military Companies (PMCs) and Human Rights Violations (Hawkins, 2022)
• Lean-excellence business management for small and medium-sized manufacturing companies in Kurdistan region of Iraq (Mohammad, 2021)
• Science Data Sharing: Applying a Disruptive Technology Platform Business Model (Edwards, 2022)
• Impact of Hurricanes on Small Construction Business and Their Recovery (Sahu, 2022)

Looking at these titles, you can probably pick up that the research topics here are quite specific and narrowly-focused , compared to the generic ones presented earlier. This is an important thing to keep in mind as you develop your own research topic. That is to say, to create a top-notch research topic, you must be precise and target a specific context with specific variables of interest . In other words, you need to identify a clear, well-justified research gap.

Fast-Track Your Topic Ideation

If you’d like hands-on help to speed up your topic ideation process and ensure that you develop a rock-solid research topic, check our our Topic Kickstarter service below.

You Might Also Like:

Great help. thanks

Hi, Your work is very educative, it has widened my knowledge. Thank you so much.

Thank you so much for helping me understand how to craft a research topic. I’m pursuing a PGDE. Thank you

Effect of Leadership, computerized accounting systems, risk management and monitoring on the quality of financial Reports among listed banks

May you assist on a possible PhD topic on analyzing economic behaviours within environmental, climate and energy domains, from a gender perspective. I seek to further investigate if/to which extent policies in these domains can be deemed economically unfair from a gender perspective, and whether the effectiveness of the policies can be increased while striving for inequalities not being perpetuated.

healthy work environment and employee diversity, technological innovations and their role in management practices, cultural difference affecting advertising, honesty as a company policy, an analysis of the relationships between quality management and customer satisfaction in subscription based business model,business corruption cases. That I was selected from the above topics.

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• 22 Apr 2024
• Research & Ideas

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• 12 Sep 2023

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• 17 Aug 2023

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• 20 Jun 2023
• Cold Call Podcast

Elon Musk’s Twitter Takeover: Lessons in Strategic Change

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• 06 Jun 2023

The Opioid Crisis, CEO Pay, and Shareholder Activism

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• MANAGEMENT ACCOUNTING

Highlights of management accounting research

Learn what the scholarly community has to say about the balanced scorecard, performance reviews, and other management accounting topics..

• Management Accounting

Academic research in management accounting can provide companies with insight in using management accounting systems to better achieve strategic and operating objectives. It explains or predicts how the design of managerial accounting systems will affect management actions and an organization's success, or how internal and external organizational forces will affect the design of management accounting systems. Below, we summarize recent management accounting research from leading academic accounting journals.

THE BALANCED SCORECARD: A VISUAL WAY TO SPARK STRATEGY

The management of operations is largely a plan, control, and evaluate process that typically shapes itself as a complete feedback loop. However, the design and implementation of strategy is a much more open and evolutionary process. In their article, "Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions" ( Contemporary Accounting Research , Winter 2015), Cristiano Busco and Paolo Quattrone explore the balanced scorecard model as a helpful but somewhat "incomplete" way to energize and anchor dialogue among managers in an organization's process of refining and deploying strategic objectives and measures.

The authors report on their experience in a large multinational corporation operating in the oil and gas industry. They collected data over a four - year period through interviews, documentation, observation, and participation as the organization designed and rolled out its balanced scorecard system.

In describing the balanced scorecard's success for this company, the authors propose four functions that it can perform. The scorecard can act as (1) a "visual performable space" for shared strategy development, (2) a "method of ordering and innovation" that invites employees to debate crucial processes, (3) a "means of interrogation and mediation" for community dialogue, and (4) a "motivating ritual" that provokes recurring discussion.

The authors conclude that the balanced scorecard does not always provide an obvious way to define strategy and build performance measures around it. Instead, and perhaps more importantly, the authors' research demonstrates how this scorecard model guides the evolving work that managers do to build and deploy strategy.

WEIGHTING SCALES CAN CAUSE BIAS IN EMPLOYEE EVALUATIONS

Often, companies provide numerically weighted scales on employee evaluations to help ensure evaluators' assessments are in line with organizational goals. However, weighting the measures can also create problems. Specifically, it may make evaluators less likely to take important external information (i.e., factors beyond the control of the employee being evaluated) into account. A Spring 2015 article in the Journal of Management Accounting Research ("The Effects of Firm - Provided Measure Weightings on Evaluators' Incorporation of Non - Contractible Information," by James H. Long, Lasse Mertins, and Brian Vansant) examines how weighted measures affect employee evaluations.

The authors conducted an experiment in which they asked MBA students with prior corporate experience to complete a performance evaluation for a fictional retail store manager. The evaluations were based on four measures: sales, profit margin, customer satisfaction, and employee satisfaction. One group was given weights for each measure, but another group received no instructions about weights. Each group was then provided with uncontrollable external data such as growth in the economy and competitor actions. No instructions were provided to either group regarding how to use the uncontrollable data to evaluate how much the store manager's work actually affected the performance measures.

The authors found that, when performance evaluators were given a weighted measure, they placed less emphasis on the impact of external information on the employee's performance (e.g., how changes in the economy may have affected sales) than performance evaluators who were not provided a weighed measure. As a result, they assessed the employee's performance differently.

The authors note that unintended consequences such as these can bias an evaluation, suggesting that organizations should be conscientious in their subjective performance evaluation design.

THE BALANCING ACT OF MANAGING CREATIVITY

The management of creativity presents a dilemma. How can an organization plan, control, motivate, and evaluate creative people and processes without stifling creativity? Isabella Grabner and Gerhard Speckbacher discuss the complexities of managing creative and innovative employees in their article, "The Cost of Creativity: A Control Perspective" ( Accounting, Organizations and Society , January 2016).

Organizations that depend on creativity rely on employees who are internally motivated to engage in crucial innovative tasks. However, creativity without external control can pose significant risk to an organization. Creative individuals run the risk of getting lost in details, striving too much for perfection, and becoming more concerned about their own work than about the organization as a whole. Also, creative employees often have more knowledge about their innovative task than do their managers, which creates unique challenges in control and evaluation processes. That's why managing creativity requires a trade - off between creating "space" for creative employees and overseeing them to ensure that they pay attention to corporate policies and goals.

The authors used a carefully developed survey to explore managers' trade - off decisions on three types of management controls: (1) hiring, (2) limiting how much choice employees have about how they perform their tasks, and (3) performance evaluations. Their results show that when a creative employee's internal motivation is more important to an organization, managers will reduce controls by delegating decision rights to their employees and by not setting targets on specific creative results. However, managers will then increase controls that emphasize goals important to the whole organization and will invest more in hiring the right creative employees.

HOW LOSING EXECUTIVES TO OTHER COMPANIES AFFECTS COMPENSATION POLICIES

Organizations often suffer when they lose senior executives to other companies that offer higher pay. Recent research reveals that companies can improve executive retention when they make certain adjustments after the loss of a key employee.

The article's authors used executive compensation statistics from Standard & Poor's ExecuComp database to track 510 instances of movement among top executives at publicly held companies from 1993 to 2011.

The study confirmed that companies generally lose executives because they offer less - competitive pay relative to their industry. The authors also found that, for executives who stayed at a company following another executive's departure, median compensation increased 46%, with median cash compensation increasing 18% and median stock - based compensation jumping 102%. Accordingly, companies can make it less likely that executives will leave if they effectively " re - equilibrate " their compensation schemes by increasing their remaining employees' pay.

" Effects of Managerial Labor Market on Executive Compensation: Evidence From Job - Hopping ," by Huasheng Gao, Juan Luo, and Tilan Tang, appeared in the February 2015 issue of the Journal of Accounting and Economics .

PERFORMANCE MANAGEMENT MODELS CAN BE DESIGNED WITH DECISION-MAKERS' BIASES IN MIND

Many measurement and management systems intended to create strategic or operational advantages for organizations fail to live up to expectations. In their article, " Behavioral - Economic Nudges and Performance Measurement Models" ( Journal of Management Accounting Research , Spring 2015), Mary Malina and Frank Selto show how a balanced scorecard system in use for 15 years at one Fortune 500 company remained effective even though managers are, candidly, biased.

These researchers investigate the presence of four particular biases and how a successful balanced scorecard system can interact positively with the managers' decision processes. For example, some decision - makers anchor too much on an immediate opinion as soon as information starts arriving. Another bias is that decision - makers often believe that a business event is more (or less) important to the final decision based on how easily they can recall the same event happening in other situations, regardless of how relevant the information may actually be. Or a decision - maker who sees himself or herself as part of the organization will want to perform in a way that conforms to the organization's values or style. Finally, the choice to present information that highlights either the potential for gains or the potential for losses will affect the manager's approach to risk - taking .

The authors used interviews and a Fortune 500 company's balanced scorecard results from 1998 to 2013 to examine how a balanced scorecard system interacts with managers' biases and decision processes. Their research shows that a company's balanced scorecard system can be used to beneficially "nudge" managers into making decisions that align with organizational goals by taking into account their potential for particular biases. For example, the company studied by the authors took advantage of certain inherent biases by periodically publishing all of its distributors' results companywide. Distributors could then benchmark their performance against their peers' (an anchoring bias) and improve their performance if they felt they were not meeting company expectations (a conformity bias).

SHOULD A SINGLE BUDGET BE USED FOR PERFORMANCE EVALUATION AND PLANNING?

Budgets provide essential information for planning a business's operations and providing financial incentives for performance evaluation. In theory, companies should use a separate budget for these conflicting tasks since the motivation to incentivize employees with performance evaluation budget goals clashes with the need for accurate resource allocations in a planning budget. Yet evidence from practice reveals that typically only one budget is used.

However, authors Markus Arnold and Robert Gillenkirch find that there are advantages to using only one budget. Their article, "Using Negotiated Budgets for Planning and Performance Evaluation: An Experimental Study" ( Accounting, Organizations and Society , May 2015), explains the potential benefits of using a single budget for planning and performance evaluation.

To investigate budget effectiveness, the authors developed a computer simulation experiment covering three scenarios: use of separate budgets for planning and performance evaluations, use of a single budget for both purposes, and use of one budget for performance evaluation only. One hundred eighty participants were randomly grouped into manager - subordinate pairs. The subordinates completed a task that the managers then evaluated. The managers and subordinates were also asked to complete budget negotiations for the tasks. The authors explore how the choice to include the manager's planning task in the process of setting performance expectations affected subordinates' cooperation and performance in the budgeting process.

The authors determined that, even though using a single budget for planning and performance evaluation reduces flexibility, it enhances subordinates' performance and increases their cooperation during budget negotiations as well. This increased cooperation improves budget accuracy, providing a payoff for both the subordinate and the superior.

The Pathways Commission was created by the American Accounting Association and the AICPA to study the future structure of higher education for the accounting profession and develop recommendations to engage and retain the strongest possible community of students, academics, practitioners, and other knowledgeable leaders in the practice and study of accounting. Recommendation No. 1 of the Pathways Commission report was to "build a learned profession for the future by purposeful integration of accounting research, education, and practice for students, accounting practitioners, and educators." The dissemination of practice-related research to practitioners—as is done in this article—supports this recommendation.

Editor's note

This article is part of an occasional series that samples accounting research and distills key findings for busy practitioners and preparers. These summaries explain the implications of a wide range of research and give CPAs the opportunity to apply the results in day-to-day activities. Readers interested in more detail should review the full text of each article to explore the hypothesis, research process, statistical analysis, supporting theories, and conclusions.

About the author

Cynthia E. Bolt-Lee ( [email protected] ) is an associate professor of accounting in the School of Business at The Citadel in Charleston, S.C. Monte Swain ( [email protected] ) is the Deloitte Professor in the School of Accountancy at Brigham Young University in Provo, Utah.

To comment on this article or to suggest an idea for another article, contact Courtney Vien, associate editor, at  [email protected]  or 919-402-4125.

AICPA resources

• " 3 Tips for Setting Executive Pay ," CGMA Magazine , Feb. 19, 2016
• " Developing a Plan for Better Planning ," CGMA Magazine , Oct. 20, 2014
• " The Balanced Scorecard, Strategy Maps and Dashboards: Why Are They Different? " CGMA Magazine , July 22, 2013
• " The Secrets of Measuring and Managing Business Performance ," CGMA Magazine , June 17, 2013

Publications

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• Strategic Business Management: From Planning to Performance (#PCG1305P, paperback; #PCG1208E, ebook)

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• Management Control Systems (#165336, one-year online access)
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• Performance Measurement Techniques (#165307, one-year online access)

For more information or to make a purchase, go to aicpastore.com or call the Institute at 888-777-7077.

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• Open access
• Published: 27 November 2021

Strategic management accounting and performance implications: a literature review and research agenda

• Jafar Ojra 1 ,
• Abdullah Promise Opute   ORCID: orcid.org/0000-0001-6221-1856 2 , 3 &
• Mohammad Mobarak Alsolmi 4  

Future Business Journal volume  7 , Article number:  64 ( 2021 ) Cite this article

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Metrics details

The important role that management accounting plays in driving organisational performance has been reiterated in the literature. In line with that importance, the call for more effort to enhance knowledge on strategic management accounting has increased over the years. Responding to that call, this study utilised a qualitative approach that involved a systematic review to synthesise existing literature towards understanding the strategic management accounting foundation, contingency factors, and organisational performance impact. Based on the evidence in reviewed literature, we flag key directions for advancing this theoretical premise towards providing further insights that would enable practitioners strategically align their strategic management accounting practices for optimal organisational performance. The limitations of this study have been acknowledged.

Introduction

Successful managerial decisions enable organisational profitability and accounting aids effective managerial decisions [ 75 ]. Aimed at optimising the decision-enabling substance of accounting, management was criticised in 1980s as being too focused on internal operational issues that offer little to management from the point of strategy formulation and sustaining competitive advantage (CIMA Report Footnote 1 ). Recognising the importance for a broader impact of accounting on managerial decision-making, Simmonds [ 82 , p. 26] introduced and defined strategic management accounting (SMA) as “the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy” .

Subsequently there has been increasing efforts that stress the importance for organisations to embrace strategic management accounting theory towards boosting strategic decision-making and organisational performance (e.g. [ 4 , 8 , 9 , 17 , 23 , 53 , 58 , 86 , 90 , 48 ], amongst others). As rightly noted by Turner et al. [ 86 ], organisations that aim to enhance their competitiveness and performance, must not only develop but also “implement internal policies and procedures such as strategic management accounting that are consistent with their business strategies and account for changing competitive demands” (p. 33). Doing that will enable the strategic management accounting tool to be effectively used to drive corporate success. This is the underlying argument in this study.

The task of profitably satisfying customers is becoming more challenging [ 61 , 65 , 67 ]. Meeting that challenge requires that organisations recognise the importance for effective decision-making. Accountants play a significant role in enabling effective decision-making in organisations (e.g. [ 21 , 23 , 27 ]). Accounting information enables the organisation determine the going concern [ 6 , 36 ]. Accounting provides the management with relevant information for ensuring and sustaining growth and profitability. The strategic management accounting foundation emphasises that in order to fully fulfil its management decision-making enabling function, accounting practices must not only focus on the internal but also on the external components relating to the organisation's operations. In other words, accounting should embrace a much broader and market-oriented approach and focus on costing (e.g. [ 8 , 17 , 58 , 78 ]); planning, control and performance measurement (e.g. [ 17 , 58 ]), strategic decision-making (e.g. [ 8 , 58 ]), customer accounting (e.g. [ 58 , 86 ]) and competitor accounting (e.g. [ 17 , 58 , 86 ]).

Given the importance of strategic management accounting to effective management decision-making and corporate success, there remains a growing interest in understanding the topic. Little wonder therefore that the advocacy for more research towards a better understanding of what strategic management accounting practices organisations adopt and what motivates their preference for one technique over the other (e.g. [ 4 , 53 , 58 , 86 , 90 ]) remains current. While embracing strategic management accounting is a critical path for enabling effective managerial decision-making and boosting organisational performance (e.g. [ 3 , 9 , 58 ]), the enablement outcome of strategic management accounting practice would hinge on the effectiveness of the organisation in tailoring its strategic management accounting practices to its strategy and environment [ 9 , 11 , 58 ].

Following that contingency logic, this research is a response to the aforementioned call and the aim in this study is to contribute to strategic management accounting discourse by critically analysing the body of knowledge towards enhancing the understanding of how knowledge has evolved in this theoretical domain and also to contribute to knowledge by flagging directions for further knowledge development. To achieve the aim of this study, the theoretical focus in this study is premised along three questions:

What strategic management accounting techniques can organisations use towards driving organisational performance?

What factors would influence strategic management accounting techniques usage and performance association? and

What future research gaps exist based on the explored literature?

Literature review

This study follows the theoretical foundation that strategic management accounting would aid effective management decision-making, and ultimately boost organisational performance. In line with the aim of this study, relevant literature is reviewed to explain the theoretical premise of this study. The literature review is organised along three core themes in strategic management accounting discourse, namely, strategic management accounting techniques, contingency factors of strategic management accounting usage, and the impact of strategic management accounting on organisational performance.

Strategic management accounting: definition and techniques

Management accounting is noted to involve the “generation, communication, and use of financial and non-financial information for managerial decision-making and control activities” ([ 28 ] p. 3). One major criticism of accounting in the 1980s relates to the fact that accountants have hardly taken a proactive role in the strategic management process [ 7 , 8 ]. According to Nixon and Burns [ 55 , p. 229], although strategic management has been variously defined, there is “broad consensus that the key activities are (1) development of a grand strategy, purpose or sense of direction, (2) formulation of strategic goals and plans to achieve them, (3) implementation of plans, and (4) monitoring, evaluation and corrective action”. The role of management accounting is to enable effective decision-making, and it involves typically information gathering and analysis, identifying options, implementation, monitoring and evaluation [ 16 ]. Thus, the focus in strategic management accounting, rephrased also as accounting for strategic positioning [ 73 , 74 ], is to embrace a broader approach that incorporates a strategic management focus into its dynamics towards effectively enabling management decision-making and organisational performance [ 8 , 80 ]).

Since the first attempt by Simmonds [ 82 , p. 26] who defined strategic management accounting as “the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy” , there have been numerous attempts to enhance that definition and identify core techniques of strategic management accounting. For example, CIMA [ 16 ] describes strategic management accounting as a management accounting form that emphasises focusing on information relating to external factor of the entity and also on non-financial information as well as information that is generated internally. In a much earlier contribution, Bromwich [ 7 , p. 28] offers a description of strategic management accounting as involving “the provision and analysis of financial information on the organisation’s product markets and competitors’ costs and cost structures and the monitoring of the organisation’s strategies and those of its competitors in the market over a number of periods” (Cited in [ 56 , p. 14]).

In their 2008 study, Cadez and Guilding asked the question “what is strategic management accounting?” (p. 838). In that same study, they conclude, based on evidence from reviewed literature, that there are two perspectives of strategic management accounting. While one perspective focuses on strategically oriented accounting techniques, the other focuses on the actual involvement of accountants in the strategic decision-making process. Following the former perspective (e.g. [ 8 , 9 , 17 , 58 ]), existing literature distils sixteen (16) strategic management accounting techniques that are categorised under five SMA themes (e.g. [ 9 , 11 , 58 ]):

Strategic costing;

Strategic planning, control and performance measurement;

Strategic decision-making;

Competitor accounting; and

Customer accounting.

Strategic costing

According to literature (e.g. [ 8 , 11 , 23 ]), strategic and marketing information-based cost data can be leveraged by organisations to ensure effective strategies for achieving sustainable competitive advantage. Thus, organisations must recognise the importance of integrating cost strategies and undertake multiple strategic cost analyses. Literature distils five key costing techniques: attribute costing (e.g. Roslender and Hart 2003), life-cycle costing (e.g. [ 8 , 17 ]), quality costing (e.g. [ 17 ]), target costing (e.g. [ 8 , 17 ]) and value chain costing (e.g. [ 8 ]).

Strategic planning, control and performance measurement

Literature has also underlined the need for organisations to give due attention to planning, control and performance measurement features of the strategic management accounting, as doing that is important in the pro-active market orientation approach for competing effectively in the marketplace (e.g. [ 8 , 58 ], Chenhall 2005). Core components under the strategic planning, control and performance measurement tool includes benchmarking (e.g. [ 8 , 17 ]) and integrated performance management (Balanced Scorecard) (e.g. [ 8 , 17 ]).

Strategic decision-making

As a strategic management accounting tool, strategic decision-making is a critical tool for supporting strategic choice [ 11 ]. Core strategic decision-making options include strategic costing (e.g. [ 58 ]), strategic pricing (e.g. [ 11 , 58 ]) and brand valuation (e.g. [ 11 , 58 ]).

The importance of addressing strategic costing as a key strategic decision-making element has been emphasised in the literature (e.g. [ 58 , 78 , 79 ]). In this discourse, it is underlined that effectively driving competitive advantage requires cost analysis that explicitly considers strategic issues. In line with that viewpoint, Cadez and Guilding [ 8 ] note that strategic costing involves “the use of cost data based on strategic and marketing information to develop and identify superior strategies that will produce a sustainable competitive advantage” (p. 27).

In the literature too, strategic pricing is underlined as another core element the strategic decision-making typology of strategic management accounting (e.g. [ 8 , 58 ], Simmonds 1982). According to scholars, understanding market competition level, which as noted by Guilding et al. [ 29 , p. 120] entails the appraisal of the following factors: “competitor price reaction, price elasticity; projected market growth; and economies of scale and experience”, is important (e.g. [ 8 , 11 , 58 ]).

Within the strategic management accounting literature, brand valuation is the third element of the strategic decision-making technique. The brand valuation component “involves combining projected brand earnings (an accounting-orientated measure) with a multiple derived from the brand’s strength on strategic factors such as the nature of the brand’s market, its position in that market and its level of marketing support” [ 29 , p. 118]. In the view of Cescon et al. [ 11 ], brand valuation enables organisations to understand market reputation trends over time and potential implications for marketing executives and strategic accounting. Cescon et al. [ 11 ] contend that organisations would achieve a variable brand valuation that would provide a potential measure of marketing achievement when perceived quality and branded products are considered, while Guilding et al. [ 29 ] remind that achievable impact of brand valuation would hinge, amongst others, on the valuation method used.

Competitor accounting

According to Porter [ 72 ], strategy involves developing appropriate tools that enable a firm to analyse and determine its position in a competitive market. Thus, a firm selects suitable strategies that enables it compete more effectively over its rivals. To effectively do that, a firm needs to collect competitor accounting information. The importance of giving due attention to competitor accounting has been underlined in the literature (e.g. [ 11 , 17 , 58 ]). Three forms of competitor accounting tools are described in the literature, namely, competitor cost assessment (e.g. [ 11 , 17 , 58 ]), competitor position monitoring (e.g. [ 11 , 58 ]) and competitor performance appraisal (e.g. [ 11 , 17 , 58 ]).

Customer accounting

The fifth cluster of strategic management accounting techniques described in the literature relates to customer accounting (e.g. [ 49 , 58 ]). Customer accounting concerns practices aimed at appraising profit, sales or costs related to customers or customer segments [ 58 ]. Core customer accounting techniques include customer profitability analysis (e.g. [ 30 , 58 ]), lifetime customer profitability analysis (e.g. [ 58 ]) and valuation of customers as assets (e.g. [ 30 , 58 ]).

The contingency factors of strategic management accounting

According to management accounting discourse, when organisations carefully embrace appropriate strategic management accounting practices, they would ensure successful managerial decisions that would ultimately lead to optimising organisational performance (e.g. [ 48 , 53 , 56 , 58 ]). Thus, the extent of improved performance that an organisation would achieve would depend on its careful utilisation of appropriate strategic management techniques. As noted by Roslender and Hart (2003), p. 4 and further supported by subsequent literature (e.g. [ 34 , 58 ]), “the adoption of strategically oriented management accounting techniques and accountants’ participation in strategic management processes”, is a core research premise. In line with the carefulness notion mentioned above, the contingency perspective has been widely utilised in the effort to understand strategic management accounting practices and performance impact (e.g. [ 8 , 12 , 30 , 34 , 58 ]). The underlying foundation in the contingency perspective is based on the notion “that an organisation maximises its efficiency by matching between structure and environment” [ 22 , p. 49]. According to Otley [ 68 ]:

The contingency approach to management is based on the premise that there is no universally appropriate accounting system that applies equally to all organisations in all circumstances. Rather, it is suggested that particular features of an appropriate accounting system will depend on the specific circumstances in which an organisation finds itself. Thus, a contingency theory must identify specific aspects of an accounting system which are associated with certain defined circumstances and demonstrate an appropriate matching (p. 413).

Thus, the central foundation in the contingency perspective is that no one single accounting system is universally fit for all organisation in all circumstances (e.g. [ 41 ]). No one accounting control system can be seen as “best” for all situations; rather, the appropriateness of any control system would depend on the organisation's ability to adapt effectively to the environment surrounding its operations [ 41 , 58 , 86 ].

From reviewed literature, numerous researchers have flagged key contingency factors that should be considered in relation to strategic management accounting practice. Four factors were identified as critical contingency factors in the strategic management accounting systems design in Cadez and Guilding's [ 8 ] study, namely: business strategy, strategy formulation pattern, market orientation and firm size. On their part, Islam and Hu [ 41 ] identify core organisational effectiveness factors to include technology, environmental volatility, organisational structure, information system and size of the organisation.

Analysed together, the conceptualisation in the aforementioned studies [ 8 , 41 ] reflect perspectives that have been recognised in the 1980s. For example, Merchant [ 50 ] describe contingency factors to include firm size, product diversity, extent of decentralisation and budgetary information use. In their study of accounting information systems, Gordon and Narayanan [ 26 ] classify three core contingency factors to include perceived environmental uncertainty, information characteristics and organisational structure. Based on a study that examined the extent to which accountants were involved in the strategic management process, CIMA Footnote 2 reports three key contingency factors: “organisational influences, accountant led influences and practicalities” (p. 12). Exploring strategic management accounting practices in the Palestinian context, Ojra [ 58 ] conceptualised a comprehensive contingency perspective that considered (1) organisational structure (involving formalisation and decentralisation), (2) organisational size, (3) technology and (4) organisational strategy. In more recent literature, Pavlatos [ 70 ] suggests seven factors that affect strategic management accounting usage in the hospitality industry (hotels) in Greece, namely, “perceived environmental uncertainty, structure, quality of information systems, organisational life cycle stage, historical performance, strategy and size” (p. 756).

The contingency framing in this study draws from the theoretical guideline which suggests that both the internal and external environments of organisations should be considered in the effort to advance strategic management accounting literature (e.g. [ 58 , 70 ]). The conceptual framing in this study includes two external (perceived environmental uncertainty—competitive intensity, and market turbulence) and three internal (organisational structure—formalisation, and decentralisation, and organisational strategy) factors.

Perceived environmental uncertainty and strategic management accounting usage

From the perceptual lens, the environment could be viewed as certain or uncertain only to the extent that decision makers perceive it to be (e.g. [ 1 , 11 ]). Perceived environmental uncertainty is described as the absence of information relating to organisations, activities and happenings in the environment [ 20 ]. According to Cescon et al. [ 11 ], organisations must give due attention to their operational environment because engaging with environmental uncertainty factors would enable them identify key change drivers.

Prior literature has documented that perceived uncertainty significantly influences the extent to which firms would embrace strategic management accounting practices (e.g. [ 49 , 58 , 70 ]). According to that foundation, how firms respond from the point of strategic management accounting practices that they would endorse would depend on the nature of environmental uncertainties that surround their operational activities.

Studying the hotel property setting, Pavlatos [ 70 ] documents a positive correlation between the degree of environmental uncertainty and the use of strategic management accounting tools. In other words, the higher the perceived environmental uncertainty, the higher the need for use of strategic management accounting tools. Intensified use of strategic management accounting tools is essential because that will enable the hotels to manage the uncertainties, and be more effective in managerial decision-making, and ultimately improves organisational performance [ 70 ]. The notion of a significant influence of environmental uncertainty on strategic management accounting practices is supported by prior literature (e.g. [ 15 ]). According to them, managers who operate in highly uncertain environments would require information that is timely, current and frequent. Other scholars have also argued that environmental uncertainty would be associated with more pro-active and externally focused accounting systems (e.g. [ 32 , 38 ]).

In their study of Italian manufacturing companies, Cescon et al. [ 11 ] found a positive association of perceived environmental uncertainty and strategic pricing usage as a feature of the strategic decision-making SMA technique. In other words, the more the perceived environmental uncertainty, the higher the usage of the strategic pricing feature of the strategic decision-making SMA component.

In the perceived environmental uncertainty literature, two core dimensions have been distilled, namely competitive intensity and market turbulence (e.g. [ 30 , 58 ]). Market turbulence—a subset of environmental turbulence [ 47 ], is defined by Calantone et al. [ 10 ] as characterised by continuous changes in customers’ preference/demands, in price/cost structures and in the composition of competitors. In settings where there is high market turbulence, organizations would need to modify their products and approaches to the market more frequently [ 44 ]. On the other hand, the notion of competitive intensity relates to the logic that organisations compete for numerous resources, such as raw materials, selling and distribution channels, as well as quality, variety and price of products [ 26 , 46 ]. Achieving organisation-environment alignment in highly competitive environments requires that organisations have the capacity to effectively detect environmental signals and timely communicate environmental information (e.g. [ 88 ]).

Exploring Australian hospitality industry, McManus [ 49 ] examined the association of competition intensity and perceived environmental uncertainty on customer accounting techniques usage. The study suggests that competition intensity positively associates with customer accounting practices but also found that higher perceived environmental uncertainty would not lead to greater usage of customer accounting techniques in the explored hotels. In a much similar conceptualisation, Cescon et al. [ 11 ] examined the association of environmental uncertainty and competitive forces on strategic management accounting techniques usage in large Italian manufacturing firms. Empirically, that study found that external factors (environmental uncertainty and competitive forces) positively associate with SMA usage (strategic pricing, balanced scorecard, risk analysis, target costing, life-cycle costing). Based on the two-dimensional conceptualisation, Ojra [ 58 ] examined the relationship between perceived environmental uncertainty and SMA usage in Palestinian firms. Ojra [ 58 ] hypothesised a positive correlation of perceived environmental uncertainty (conceptualised to include competition intensity and market turbulence) but found no support. To the contrary, Ojra [ 58 ] documents a potential for negative influence of perceived environmental uncertainty on strategic management accounting techniques usage, however only significant for the market turbulence dimension. In other words, Ojra [ 58 ] suggests that market turbulence associates negatively with strategic management accounting techniques usage in medium Palestine firms.

Organisational structure (formalisation) and strategic management accounting usage

Across the various streams of management, formalisation has been mentioned as a key contingency factor in understanding the operational dynamics of organisations (e.g. [ 58 , 63 , 64 ]). With regard to strategic management accounting discourse, this notion has been numerously supported (e.g. [ 26 , 58 , 85 ]).

Studying the influence of formalisation in the functional relationship between the accounting and marketing departments, Opute et al. [ 64 ] suggest a positive association. In other words, they argue that the more formalised the processes in the firm, the higher the achieved integration between both functional areas. However, Opute et al. [ 64 ] note that whether this positive association is achieved would depend on the integration component (information sharing, unified effort and involvement) considered.

In the strategic management accounting domain, there is mixed evidence of the association of organisational structure on strategic management accounting usage. For example, Ojra [ 58 ] hypothesised that less formalised organisational structure would lead to higher use of strategic management accounting techniques in Palestinian firms but found no support for that hypothesis. In that study, no support was found for the notion that less formalised structures would lead to higher use of strategic management accounting techniques, both for total SMA as well as for all the dimensions of SMA. Thus, that study concludes that formalisation has no significant influence on strategic management accounting techniques usage in Palestinian firms. That conclusion supports the findings in Gordon and Narayanan [ 26 ], but contrast the view in Tuan Mat’s [ 85 ] exploration of management accounting practices.

Organisational structure (decentralisation) and strategic management accounting usage

Similar to formalisation, management scholars have noted decentralisation as a core organisational structure factor that should be given due attention in the drive to enhance the understanding of contingency theory (e.g. [ 58 , 62 , 63 ]). Organisational structure has been noted to influence the strategic management accounting practices of a firm (e.g. [ 58 , 70 ]). Within that foundation, decentralisation (or its opposite) has been flagged as a major factor. A contention that has been underlined numerously in the discourse is that strategic management accounting usage would be higher in organisations that embrace decentralised structure. Following that foundation, Pavlatos [ 70 ] hypothesised that SMA usage is higher in decentralised hotels than in centralised hotels in Greece. The results support the hypothesis: there is higher need for strategic management accounting practices in decentralised firms, as lower-level managers require more information to aid decision-making.

The above conclusion supports as well as contrasts prior literature, namely Chenhall [ 14 ] and Verbeeten [ 87 ], respectively. According to Chenhall [ 14 , p. 525], “strategic management accounting has characteristics related to aspects of horizontal organisation as they aim to connect strategy to the value chain and link activities across the organisation…”. Chenhall [ 14 ] adds that a typical approach in horizontal organisation is identifying customer-oriented strategic priorities and then exploiting process efficiency, continuous improvements, flattened structures and team empowerment, to initiate change, a conclusion that suggests that higher use of strategic management accounting practices would seem ideal in such decentralised organisational structure. The reason for that outcome is that in decentralised structure, lower-level managers can adapt their MACS as necessary to meet requirements [ 52 ], a logic that finds support in McManus [ 49 ] who found that customer accounting usage is higher in Australian hotels that are decentralised than those that are centralised. In contrast to that logic, Verbeeten [ 87 ] found decentralisation to associate negatively with major changes in the decision-influencing components of MACS.

Insight about the less developed context, namely about Palestinian firms lend support to, as well as contrast past literature. According to Ojra [ 58 ], decentralisation has a tendency to associate negatively with strategic management accounting usage. Therefore, although statistically insignificant, the results indicate that explored Palestinian firms that endorse decentralised decision-making process would seemingly have lesser need for strategic management accounting practices. On the evidence that decentralisation may have a negative influence on strategic management accounting usage, Ojra [ 58 ] supports Verbeeten [ 87 ] but contrasts Pavlatos [ 70 ].

Organisational strategy and strategic management accounting usage

An internal organisational factor that has been considered important in the understanding of contingency perspective of management accounting relates to organisational strategy (e.g. [ 8 , 17 , 58 ]). Hambrick [ 33 ] defined strategy as:

A pattern of important decisions that guides the organisation in its relationship with its environment; affects the internal structure and processes of the organisation; and centrally affects the organisation’s performance (p.567).

In the strategic management accounting discourse, organisational strategy has been mentioned as one of the key factors that would condition strategic management accounting practices of a firm (e.g. [ 9 , 58 , 70 , 86 ]). For example, Turner et al. [ 86 ] note that in hotel property setting, strategic management accounting use would hinge on the market orientation business strategy of the firm. Given the notion that strategic management accounting would aid management decision-making and lead ultimately to improved organisational performance, there is some legitimacy in expecting that organisations that align their strategic management accounting practices to the strategic orientation of the firm would achieve a higher organisational performance.

Following Miles and Snow’s [ 51 ] strategy typology (prospector, defender, analyser, and reactor), efforts to understand the association of strategy to strategic management accounting tools usage have also tried to understand how the various strategy typologies play out in this association. For example, Cadez and Guilding [ 9 ] considered the prospector, defender and analyser typologies in the Slovenian context, while Ojra [ 58 ] considered the prospector and defender typologies in the Palestinian contexts.

Cadez and Guilding [ 9 ] report that companies that endorse the analyser strategy, which is a deliberate strategy formulation approach, are not highly market oriented, but tend to show high usage of SMA techniques, except for competitor accounting technique. Further, they report that prospector strategy-oriented companies also pursue a deliberate strategy formulation approach, but are highly market oriented, and SMA techniques usage is fairly high (for competitor accounting) and averagely high (for strategic costing). For very high prospector-oriented companies, they are highly market oriented, have a strong strategy drive and a very high SMA techniques usage. For the defender strategy-type companies, they suggest that such companies are not only average in their market orientation, but also in their usage of SMA techniques.

In the study of Palestinian companies, Ojra [ 58 ] offers insights that resonate relatively with the findings in Cadez and Guilding [ 9 ]. Ojra [ 58 ] suggests that prospector companies have a higher usage of SMA techniques than defender-type companies. So, SMA technique usage is positively associated to prospector strategy (see also [ 8 ]. Elaborating the findings, Ojra [ 58 ] reports that prospector-type companies focused more on four SMA techniques (mean values reported), namely SMAU-Planning, Control and Performance Measurement (4.601), SMAU-Strategic Decision Making (4.712), SMAU-Competitor Accounting (4.689) and SMAU-Customer Accounting (4.734), statistical results that are significantly higher than the results for 'defender'-type companies. Cinquini and Tenucci [ 17 ] lend support to Ojra [ 58 ]: 'defender'-type companies give more attention to the Costing dimension of SMA.

Without emphasising the strategy typologies, Pavlakos (2015) comments that organisational strategy affects SMA usage in the Greek hotel industry.

Strategic management accounting and organisational performance

A central tenet in the strategic management accounting foundation is that management accounting would significantly aid organisations to achieve sustained competitiveness [ 7 , 82 ]. Implicitly, these scholars argue that in order to stay competitive in the marketplace, organisations should not only focus on cost-volume-profit issues, but rather embrace a broad externally focused management accounting approach that is strategically driven and provides financial information that enables management to effectively formulate and monitor the organisation's strategy. Thus, management accounting should also focus on competitor information as that will enable management effectively organise the firm's strategic structure.

Over the years, there is growing recognition of the importance of strategic management accounting to organisations, leading therefore to increasing research attention. One area that has received attention in the strategic management accounting discourse relates to the organisational performance enhancement notion (e.g. [ 23 , 56 , 58 , 77 , 86 ]).

Insights from Malaysia also add to the discourse on the impact of strategic management accounting usage on organisational performance. In their study of Malaysian electrical and electronic firms, Noordin et al. [ 56 ] examined the extent of usage of strategic management accounting and influence on the performance of the participating firms. The study found that in explored Malaysian companies, the extent of strategic management accounting usage was significantly related to organisation’s performance. That conclusion supports Cadez and Guilding [ 8 ] who contend that there is a positive association between strategic management accounting usage and organisational performance.

In a performance perspective that considers the ISO 9000 Quality Management System (QMS) aspect, Sedevich-Fons [ 77 ] examined the connection between strategic management accounting and quality management systems performance. The findings show that strategic management accounting and quality management are complementary and their effective implementation would enhance overall performance. Sedevich-Fons [ 77 ] notes further that when both are used in conjunction that would spread SMA techniques and enable full exploitation of Quality Management Systems.

Insights from the less developed economy context also associate organisational performance to the implementation of strategic management accounting practices (e.g. [ 3 , 57 , 58 ]). In a conceptual approach that aimed to address one major gap in previous literature, Ojra [ 58 ] examined both the financial and non-financial dimensions of organisational performance. According to Ojra [ 58 ], strategic management accounting usage does not impact the financial dimension of organisational performance but exerts significant positive impact on non-financial performance. That finding resonates with Perera et al. [ 71 ] conclusion that various forms of management accounting associate positively with the use of non-financial measures.

On their part, Oboh and Ajibolade [ 57 ], in their investigation of the association between strategic management accounting practices and strategic decision-making in Nigerian banks, found that explored Nigerian banks “practice SMA not as a concept, but as a principle of operation, and that SMA contributes significantly to strategic decision-making in the area of competitive advantage and increased market share” (p.119).

Alabdullah [ 3 ] offers evidence that adds support to the insights in the aforementioned studies [ 57 , 58 ]. In a study that explored the Jordanian service sector, Alabdullah [ 3 ] found that strategic management accounting enables performance in the service sector in Jordan. If strategic management accounting is effectively implemented, that will enable optimal strategic decision-making and ultimately improve organisational performance.

Research methodology

Research design.

Qualitative research method [ 18 , 76 ] is used in this study to achieve the objectives of this research. Following the methodological approach, as well as responding to the research call, in a past study on the contingency perspective of strategic management accounting [ 41 ], a study which was literature review-based, literature review-based qualitative research approach was deemed fit in this study.

A systematic review approach (e.g. [ 5 , 39 , 81 ]) is used in this research on the topic of strategic management accounting. Using the systematic review approach in this study is appropriate because it enables a systematic and transparent approach in identifying, selecting, and evaluating relevant published literature on a specific topic or question [ 42 , 83 ]. Furthermore, systematic review approach was deemed appropriate for this study as it has been documented to aid core research gaps identification and steering future research (e.g. [ 40 , 59 , 66 ]).

Alves et al. [ 5 ] forward a two-stage guideline for systematic review of literature: planning the review and conducting the review and analysis. As they noted, researchers should describe how the systematic approach was planned (in the former) and also describe the phases of the review and selection of literature (in the latter). In this research, effort was made to combine the best evidence: careful planning was used to determine literatures for inclusion or exclusion (e.g. [ 5 , 65 , 67 ]). The planning was focused at identifying relevant publications in various academic journals on the topic of strategic management accounting. First, the theoretical themes to be considered in the conceptual premise of this study were confirmed and academic resource for tracking relevant publications determined [ 5 , 66 , 83 ].

In the preliminary stage of the literature review, electronic search was carried out to identify relevant literature relating to strategic management accounting. Three steps were taken in the systematic review: we searched the literature, analysed and synthesised the literature, and wrote the review. Several databases were scanned using key search terms to capture relevant literature [ 81 ]. Core search terms were used, such as strategic management accounting, historical aspects of strategic management accounting, contingencies of strategic management accounting practices, strategic management accounting and organisational strategy, strategic management accounting and organisational performance, amongst others. Relevant publications were also found using data extraction tools such as Google Scholar, Emerald Insight and Research Gate.

Using the aforementioned methodological approach, a collection of relevant articles published in academic journals was identified. Identifying the relevant literature in this study followed methodological guideline [ 69 ]: criteria of language, relevance and type of research to identify relevant studies were embraced, and articles that contained non-English contents and also articles that did not fit closely to the thematic premise of this study were excluded. It is important to emphasise here that this study recognises that not all publications relating to the topic of strategic management accounting may have been considered in this research. However, for the scope of this piece of research, the body of literature covered in this study was deemed adequate for the conceptual framing.

Table 1 shows a sample of selected literature covered in this piece of research, pinpointing clearly the focus, context of the studies and findings from the studies.

The analysis

The interpretive approach of analysis was followed in processing the qualitative data to achieve reliable meaning in this study (e.g. [ 59 , 65 , 67 , 84 ]). Following that precedence, an iterative approach that involved reading reviewed literature back and forth, was used in this study. Using that approach, a synthesis of literature was undertaken to capture the core threads, debates and themes in the literature (e.g. [ 65 , 67 ]). Guided also by that methodological approach, relevant directions for future research have been flagged towards enhancing the knowledge about strategic management accounting and performance association.

Subjectivity is a major concern in qualitative researches (e.g. [ 18 , 76 ]). To address that concern, steps taken in this research to validate the articles incorporated into this research include rigor of conduct and strength of evidence by cross-referencing, as well as undertaking a duplicate check (e.g. [ 76 , 81 ]).

The findings

Prompted by the central threads that emerged from the analysis of the selected literature, the findings from this study are organised along three core themes: strategic management accounting techniques, contingencies of strategic management accounting techniques usage and the organisational performance implications of strategic management accounting usage.

The importance of management accounting, and in particular the strategic management accounting element as a tool for enabling top management to make effective decisions that enable organisation compete effectively in the marketplace, is gaining increasing mention in management discourse. In that discourse, five core categorisations of SMA techniques: strategic costing; strategic planning, control and performance measurement; strategic decision-making; competitor accounting; and customer accounting. While literature distils numerous forms of strategic management accounting techniques that organisations may embrace towards enabling effective management decision-making and organisational performance, evidence was found in reviewed literature that in some organisations, practitioners do not believe that strategic management accounting as a separate concept is a notion they subscribe to (e.g. CIMA Footnote 3 ; [ 48 , 55 ]). For example, CIMA Footnote 4 documents that participants unanimously do not subscribe to the notion, a conclusion which lends support to prior literature [ 48 , 55 ] that notes that strategic management accounting as a term, did not exist in the lexicon of accounting practitioners.

Grounded on the substance that effective use of the SMA techniques would improve organisational performance, immense research effort has focused on how organisations can effectively align the SMA usage towards achieving desired performance improvement. Premised in that theoretical domain, this study examined existing literature on the contingency factors of competitive intensity, market turbulence, formalisation, decentralisation and organisational strategy and SMA usage. Cumulative evidence obtained from the review of literature reinforces the need for organisations to pay particular attention to their operational environment in their use of SMA techniques. Reinforcing the fit principle, the cummulative evidence underlines that optimising the benefits of the strategic management accounting techniques in enabling effective customer orientation and boosting organisational performance is dependent on the organisation's ability to effectively align strategic management accounting practices to its operational environment. In other words, what works for an organisation would depend on the organisational dynamics, internal, as well as external. For example, formalisation may work for some but not for some, as decentralisation could work for some but not for some. Similarly, the utility of SMA techniques would hinge on the competitive intensity and market turbulence features of an organisation. Thus, aligning SMA practices to the internal and external features of an organisation is essential to enable them adapt effectively to their circumstances, make rational decisions and optimise their performance. So, alignment is critical because there is no one-size fits all approach for achieving customer orientation and organisational performance goals.

The third focal point of this study relates to the association of SMA techniques usage to organisational performance. Reviewed literature shows that organisations are achieving higher performance through the use of SMA techniques. In other words, effective use of SMA techniques would improve organisational performance. The plausibility in that performance outcome lies in the fact that organisations are able to utilise appropriate SMA measures to ensure effective, customer, competitor, strategic decision-making, costing, and planning and control orientation in their operational activities. Further on the performance point, literature also suggests that management control systems (MCS)–performance relationship is mediated by business strategy (e.g. [ 2 ]). Also, that study documents that the impacts (both indirect and total) of MCS on performance are stronger for family businesses than non-family businesses.

Conclusions

Conclusions and implications.

One of the major challenges that organisations are facing in today's dynamic marketplace is to steer their organisations in a way that they can stay competitive. In the contemporary world, where globalisation and technological evolution have expanded the options that customers have (e.g. [ 31 , 61 , 65 , 67 ]), organisations must strive hard to win the loyalty of customers. For organisations wishing to achieve that, strategic management accounting practices offer a strategic pathway. Organisations must embrace strategic management accounting practices that would enable them understand the market, their competitors, and the customers and leverage the intelligence from that knowledge to organise their operations towards profitably satisfying the customer. To effectively do that, organisations must avoid the mistake of focusing only on the internal issues; rather, their effort must be tailored towards embracing strategic management accounting practices that would enable them to be fully informed of the market trends, customer dynamics and competitor trends. Thus, organisations must ensure that good costing, planning, control and performance measurement; strategic decision-making, customer accounting and competitor accounting measures are embraced to enable them compete effectively.

Furthermore, in that drive to compete effectively in the market and profitably satisfy customers, organisations would not only need to embrace appropriate strategic management accounting techniques but also do that bearing in mind the environments that surround the operational activities. In other words, organisations must give due attention to the contingencies of their operational setting. Organisations must ensure a good blend of critical factors that would enable their optimal operation. Due attention must be given to organisational structure (centralisation or decentralisation of decision-making process), external environment (dynamism and turbulence), technological development, strategic approach, size of the organisation, amongst others. Doing that is critical for corporate success because there is no one size fits all approach—the outcome achieved would depend significantly on the dynamics surrounding the operational activities of the firm.

Thirty-three months on after Covid 19 was documented, Footnote 5 the pandemic is still ever present and has remained a daunting global challenge. Competing effectively in the dynamic marketplace is a major challenge for organisations, and with the Corona pandemic exerting unprecedent effects on organisations globally, most organisations are facing a more daunting challenge to survive (e.g. [ 65 , 67 ]). Organisations must strive to strategically orientate their management accounting practices to enable them find ways to effectively navigate the daunting challenges they face in this Corona era.

Implications of this study

The implications of this study are organised along managerial and theoretical implications.

Managerial Implications —Managers are reminded that optimal use of strategic management accounting techniques would boost organisational performance. Achieving high levels of organisational performance would however hinge on an organisation's ability to effectively align its SMA techniques usage to its internal and external dynamics. In other words, managers must bear in mind that there is no one-size fits all approach; therefore, they should endorse SMA techniques usage that fits their operational dynamics.

Theoretical Implications —In line with the central objective of this paper to sensitise the need for enhancing the understanding of the contingency perspective of strategic management accounting, the theoretical implications of this study are tailored towards specifying core gaps in the reviewed literature.

Overall, evidence from reviewed literature underlines the criticality of SMA techniques usage to organisational performance. Thus, if organisations strategically align SMA techniques usage to their operational setting, this would positively impact organisational performance. Within the goal of enhancing the literature on how to optimise the performance impact, much gaps still exist from the point off illuminating how differences in marketing and national culture differentiate SMA acceptance, usage, contingencies and performance impact.

Finally, on the point of performance, reviewed literature documents an obvious gap in the literature from the point of illuminating SMA techniques usage impact along the performance dimensions. As noted by Ojra [ 58 ], for some societies (especially ones that are Islamic cultured), non-financial performance is of central importance. Theoretical development from the point of SMA techniques usage, contingencies and non-financial performance impact is scanty.

Limitations of the study

Based on systematic review approach, this study aimed to drive further knowledge development on the contingency perspective of strategic management accounting, drawing on the evidence from reviewed literature to understand the core debates in the literature and pinpoint directions for future research. Two core limitations of this research relate to the conceptual framework and volume of literature reviewed.

The conceptual framing of this study embraced only three themes in the SMA discourse, namely perceived environmental uncertainty, organisational structure and organisational strategy. Elaborated, the contingency premise considered in this study relates to perceived environmental uncertainty (competitive intensity, and market turbulence), organisational structure (formalisation and decentralisation), and organisational strategy. This study recognises that there are other contingencies of strategic management accounting practices that have not been included in the conceptual framing of this study.

To capture the central debates in the SMA discourse, extant literature was reviewed. It is however important to acknowledge that this study may have ignored some literature relevant to the conceptual premise of this study. Finally, although efforts were made by the researchers to ensure validity in this research by adopting an analytical approach that involved thorough reading of literature to ensure valid meaning in the interpretation, it must be reminded that subjectivity is a concern in every qualitative research.

Future research directions

In explaining the theoretical implications of this study, core gaps in the literature were underlined (Section “ Implications of this study ”), while the limitations of this study were acknowledged in Section “ Limitations of the study ”. Building on these, this Section “ Future research directions ” extends the contribution of this study by specifying core directions for further knowledge development on the contingency perspective of strategic management accounting.

No doubt, this study has limitations, amongst which are the conceptual framework and the literature review scope. In their study, Naranjo-Gil et al. [ 54 , p. 688] note that “future research is needed to examine other factors to add a more comprehensive view of management accounting”. Given the conceptual limitation of this study, this study reinforces the research call by Naranjo-Gil et al. [ 54 ]. Future research could expand the work done in this research and knowledge development by incorporating contingency factors that have not been considered in the conceptual framing of this study. More research is required in that regard, both from the point of a systematic literature review approach, as well as from the point of empirical investigations that seek to illuminate the contextual (industrial sectors and geographical settings) differentiators to the contingency impacts on the use of strategic management accounting techniques.

Furthermore, more research effort is required from the point of gaining deeper understanding of the various strategic management accounting techniques. Marketing dynamics (e.g. [ 62 ]) and national culture [ 35 , 60 ] differ from one setting to another, therefore exploring the nature of strategic management accounting techniques that organisations endorse and why are core premises for research.

As flagged in the findings, there is a growing support of the notion that accounting practitioners do not subscribe to the use of the term strategic management accounting (e.g. CIMA Footnote 6 ; [ 48 , 55 ]). Further research could help to shed more light not only on why practitioners may not subscribe to the use of the term strategic management accounting, but also on the understanding of how practitioners would prefer to describe the management accounting practices that they embrace, and also why the specific practices are prioritised.

Furthermore, on the point of the content of strategic management accounting, researchers have also noted that not much effort is given to highlighting clearly the accounting information that organisations should give much attention to towards boosting organisational performance (e.g. [ 53 , 89 ]). Future research should aim to fill this gap. Doing that is critical to fully optimising the performance benefits of strategic management accounting [ 56 ].

Reviewed literature has documented that the extent to which strategic management accounting practices would aid management decision-making and organisational performance would depend on the contingency dynamics of the organisation (e.g. [ 11 , 58 ]). Understanding the contingency premise of strategic management accounting utility in driving effective management decision-making and organisational performance is a critical research premise, and future research should aim to shed more light on that. No one size fits all approach that works for all organisations in all contexts. Therefore, future research should seek to enhance the 'fit' foundation of strategic management accounting relevance and performance outcome. In that regard, future research should seek to illuminate further how perceived environmental uncertainty, decentralisation, formalisation, strategy and other contingency factors not considered in this study, would influence strategic management accounting techniques usage and organisational performance impact. In the particular case of perceived environmental uncertainty, more research is not only required from the point of understanding the influence of the construct, but also clarifying the competitive intensity and market turbulence associations.

An insight that emerged from the reviewed literature relates to the fact that majority of efforts to improve strategic management accounting discourse have considered mainly financial aspects of organisational performance (e.g. [ 58 , 86 ]). Focusing only on financial performance is inadequate as the customer perspective of performance is neglected [ 45 , 58 ]. The importance of focusing on customer performance has been re-echoed in further literature: organisational-level customer satisfaction associates positively to financial performance (e.g. [ 24 , 86 ]), and customer performance enables business strategy and an organisation's ability to deliver value to its shareholders as well as customers [ 25 ]. Supporting prior research (e.g. [ 49 , 58 , 86 ]), this study underlines the need for more studies that illuminate non-financial performance aspects and strategic management accounting association.

Finally, the Corona pandemic, which remains a global crisis, has exerted unprecedent global economic damage. Organisations are facing daunting challenges as a result of the Corona pandemic and are still seeking ways to successfully navigate these challenges. Future research should illuminate what strategic management accounting practices organisations are endorsing in the effort to effectively navigate the Corona-crisis-induced challenges.

Availability of data and materials

This study is based on the review of literature.

Management Accounting in support of the strategic management process. https://www.cimaglobal.com/Documents/Thought_leadership_docs/Management%20and%20financial%20accounting/Academic-Research-Report-Strategic-Management-Process.pdf .

January 9—WHO Announces Mysterious Coronavirus-Related Pneumonia in Wuhan, China.

Abbreviations

• Strategic management accounting

Strategic management accounting usage

Chartered Institute of Management Accountants

Management accounting and control system

Management control systems

Quality management system

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Ojra, J., Opute, A.P. & Alsolmi, M.M. Strategic management accounting and performance implications: a literature review and research agenda. Futur Bus J 7 , 64 (2021). https://doi.org/10.1186/s43093-021-00109-1

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Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics

• Original Paper
• Published: 10 October 2018
• Volume 163 , pages 309–328, ( 2020 )

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• Christoph Endenich 1 &
• Rouven Trapp 2  

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Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics . Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has been covered by a small number of articles published by traditional leading accounting journals only. Our systematic literature review is guided by a theoretical framework that integrates the decision-facilitating and decision-influencing roles of management accounting and control information and the stages of the ethical decision-making process. Through this theoretical lens, we analyze 64 management accounting and control articles published in the Journal of Business Ethics over more than three decades. Synthesizing and structuring this research, we discuss prior accomplishments and elaborate on avenues for future research.

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Stakeholder Theory, Accounting, and Business Legitimacy

Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis

Maria Ishaque

Accounting can be divided into the major sub-disciplines of financial accounting, management accounting, auditing, and taxation (Endenich and Trapp 2018 ). Note that in this review, we considered articles that cover MAC issues in the audit sector (i.e., those management accounting articles with a specific industry focus on the audit sector) but excluded all other audit-related articles.

This approach can be further rationalized by Bampton and Cowton ( 2013 ) who identified fewer than five accounting ethics articles published in The Accounting Review , which is widely perceived to be a leading scholarly accounting journal (e.g., Bonner et al. 2006 ), over the two decades that their analysis covered. Against this background, we used EBSCO Business Source Complete to analyze whether significantly more articles on MAC and business ethics have been published in recent years. Our search referred to the three leading mainstream accounting journals (in alphabetical order: Journal of Accounting and Economics, Journal of Accounting Research , and The Accounting Review ) as well as to the three leading journals that primarily publish interpretative and critical research ( Accounting, Auditing & Accountability Journal; Accounting, Organizations and Society ; and Critical Perspectives on Accounting ) between 2013 and 2018. We identified three articles related to MAC and business ethics in these journals during this period. These articles refer to topics that are covered by the papers published in the JBE and discussed in this review. Against this background and given our objective of identifying the major topics, methods, and theories in research on MAC and business ethics, it seems reasonable to focus our review on publications from the JBE . Because ethical considerations may play a role in accounting education, we also searched in Issues in Accounting Education and the Journal of Accounting Education for potentially relevant papers but only identified teaching cases that include questions related to ethical decision-making in a management accounting context. However, in light of our focus on research related to MAC and business ethics, these papers are beyond the scope of our review. Moreover, by focusing on publications from the JBE , we intend to ensure comparability between the articles analyzed and a focused and condensed analysis. Future research may complement our analysis by focusing on a broader set of journals.

Ethical decisions can be defined as “both legal and acceptable to the larger community” (Jones 1991 , p. 367).

Prior research frequently emphasizes reward systems as an important organizational factor (James 2000 ; Tenbrunsel and Smith-Crowe 2008 ; Treviño et al. 2006 ). These systems are part of the information systems provided by management accountants. However, our review suggests that other MAC information systems affect ethical decision-making as well.

In the following paragraphs, we highlight the interconnections between the different stages of the ethical decision-making process and the decision-facilitating and -influencing role of MAC information using illustrative examples. These examples are not intended to represent an exhaustive list of these interconnections.

We considered all articles that were assigned to an issue or published “Online First” as of October 9, 2017, the day on which we conducted final checks of the completeness of our database.

Note that our review does not consider articles in the area of executive compensation. Although some aspects of executive compensation—such as target setting for compensation formulas—are related to MAC, executive compensation is a very broad area that also touches, e.g., on market and corporate finance, corporate governance and law. To ensure a clear focus of our article, we limited our analysis to MAC used in internal delegation relationships, i.e., between managers and employees but not between top managers and firm owners.

These terms are (in alphabetical order) balanced scorecard, budget*, controller, costing, management account*, managerial account*, management control, performance measurement, pricing, and transfer price. Note that an asterisk can be used in search engines as a substitute for any other letter(s). E.g., the search term management account* will return results for both management accounting and management accountant.

For Step 1 and Step 2, we searched for the aforementioned MAC-related terms in the title of the article, while the term ethic* was searched for in the overall text. To identify additional potentially relevant articles, we broadened the queries in Steps 3 and 4 by searching for both the MAC-related term as well as the term ethic* in the overall text. These queries naturally returned a large number of results (sometimes several dozen or even more than one hundred articles) that were subsequently manually checked for relevant articles by one of the authors.

These 64 articles are marked with an asterisk in the reference list. Note that we considered non-empirical articles on MAC and business ethics published in the JBE in the quantitative-descriptive analysis of this section and for our overall argumentation, but we focus on empirical articles in subsequent sections. The non-empirical articles of our sample comprise the following (in chronological order): Woelfel ( 1986 ), Brooks ( 1989 ), Loeb and Cory ( 1989 ), Ottensmeyer and Heroux ( 1991 ), Hansen et al. ( 1992 ), Alder ( 1998 ), Maguire ( 1999 ), Mehafdi ( 2000 ), Keeble et al. ( 2003 ), Kerssens-van-Drongelen and Fisscher ( 2003 ), Martin and Freeman ( 2003 ), van den Brink and van der Woerd ( 2004 ), van Marrewijk ( 2004 ), Rosanas and Velilla ( 2005 ), Barsky ( 2008 ), Searcy ( 2012 ), Rodgers et al. ( 2015 ), Hansen and Schaltegger ( 2016 ), Cugueró-Escofet and Rosanas ( 2017 ), Pryshlakivsky and Searcy ( 2017 ), Hahn and Figge ( 2018 ), Hansen and Schaltegger ( 2018 ) and Murthy and Rooney ( 2018 ).

Formerly known as the National Association of Cost Accountants and the National Association of Accountants. For the sake of clarity, we refer consistently to IMA ® in this paper.

IMA ® members are required to comply with these standards; failure “to comply may result in disciplinary action” (IMA ® 2017 , p. 2). IMA ® ’s Statement of Ethical Professional Practice also includes a guideline for “Resolving Ethical Issues” that recommends using established company guidelines, discussion with an immediate or next-level supervisor, requesting advice from IMA ® ’s helpline, consulting one’s own legal attorney, and disassociating from the company (IMA ® 2017 ).

In the 1983 version, IMA ® mentions legal requirements and the opportunity to inform a person “engaged” by the company—likely to be the company’s external auditor—on the ethical issue (Loeb and Cory 1989 ).

Loeb and Cory ( 1989 ) distinguish between internal and external whistleblowing. Internal whistleblowing comprises “taking an issue to a level […] that is above an employee’s direct superior” (Loeb and Cory 1989 , p. 903) and external whistleblowing “discussing the issue outside the employer organization” (ibid.).

Because MCSs are concerned with aligning the behavior of employees with the interests of their organizations, budgeting and performance measurement are crucial elements of MCSs (Lindsay et al. 1996 ; Rosanas and Velilla 2005 ). Given this distinctive role and the significant body of research that evolved in these two areas, we discuss budgeting and performance measurement in separate sections.

Similarly, Sweeney et al. ( 2010 ) (see below) show significantly higher ethical evaluations of four audit-related cases describing unethical behavior by female when compared to male respondents. Roxas and Stoneback ( 2004 ), building on data from Asia, Australia, Europe, and North America, report that for their aggregated dataset, males’ answers to an ethical dilemma faced by a management accountant were significantly less ethical than females’ answers. Nevertheless, at the disaggregated level, results become insignificant for most countries.

An unethical tone at the top is defined in a manner consistent with Douglas et al. ( 2001 , p. 107) as the “ethical environment within the firm created through management practices and espoused values.”

The controllability principle states that managers should only be evaluated based on measures they can influence to maintain motivation (Burkert et al. 2011 ; Merchant 2006 ).

Related extensions of the BSC with social, environmental, and ethical aspects have been named sustainability scorecard and responsive business scorecard (van Marrewijk 2004 ; Hansen and Schaltegger 2016 ).

The 64 articles that comprise the database of our literature review have been marked with an asterisk

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Acknowledgements

The authors thank Steven Dellaportas (Section Editor) and four anonymous reviewers for insightful comments and helpful suggestions on earlier versions of the manuscript.

Christoph Endenich has received financial support from the ESSEC Business School Research Center. Rouven Trapp has not received any funding for this research.

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Endenich, C., Trapp, R. Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics . J Bus Ethics 163 , 309–328 (2020). https://doi.org/10.1007/s10551-018-4034-8

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300 Best Accounting Research Topics To Consider

Table of Contents

What are the best accounting research topics? Do you want to prepare an informative research paper on a unique accounting topic?

In general, when it comes to writing an accounting research paper, you can explore and find numerous research topics and ideas on accounting. However, out of them all, choosing the best topic is a challenging and exciting task to execute.

If you are not sure how to choose a good topic and write a brilliant accounting research paper, then continue reading this blog post and learn how to get started. Also, from here, find out a list of 200 exclusive accounting research paper topics and ideas.

Accounting Research Paper Topic Selection Tips

Accounting is an interesting subject that deals with the systematic process of recording and managing financial accounts related to a business. The common accounting process includes summarizing, analyzing, and reporting.

For writing an accounting research paper, a good topic is what you need first. But choosing a research paper topic is one of the challenging tasks that will consume a lot of time and effort. In most cases, your professors will specify the topics for you to choose from. But if you are asked to go with the accounting research topic of your choice, then during the topic selection process, make sure to keep the following things in mind.

The accounting research topics you choose should

• Match your interest.
• Be informative and meet the expectation of your readers.
• Not be too broad or too narrow.
• Allow you to perform deep research and obtain extensive information.
• Have sufficient research scope to prove your expertise in accounting.
• Contain reliable sources, evidence, and examples to explain your topic and set credibility.

If the accounting research topic you have selected satisfies all the above-mentioned tips and stands in line with the academic paper writing guidelines shared by your professor, then without any second thought, you can finalize your topic and start writing the accounting research paper.

List of Accounting Research Paper Topics and Ideas

As said earlier, accounting is a broad subject with a variety of research topics. When you are asked to write an accounting research paper, you can choose any topic from categories that are related to managerial accounting, online accounting, tax accounting, bookkeeping, fund accounting, auditing, accounting theory, etc.

Usually, searching and finding a good research topic consumes a lot of time and effort. Hence, in order to make your search process easier and to help you save time, here we have recommended a list of the top accounting research paper topics and ideas in various categories.

Check the entire list of ideas and pick a topic that is comfortable for you to perform research and write a top-quality accounting research paper.

Accounting Thesis Topics

• Supply chain relations and managing possible risks
• The link between management accounting and environmental reporting
• Comparative analysis of home country and host country outsourcing relations.
• How can managers equate credits and debts within the company?
• Discuss the efficacy of exploratory study modes in fixed asset financing.
• How is the cost of quality different in the current manufacturing environment?
• The requirements of GAAP compliance in the current standards of accounting
• The tools used by accounting management to identify the missing figures
• How can companies escape financial fraud?
• How do American banks assess long-term loans?
• Is the forecasting of bankruptcy based on financial ratios reliable?
• How is management duration affected by increasing the frequency of financial reporting?
• How does shareholder opinion affect the performance of a company?
• What are the risks of analysis and design in accounting systems?
• How does regulation of financial accounting direct goodwill impairment treatment?
• The benefits of computerized accounting and financial reporting in banks
• The effect of misinterpreting information in financial statements
• Do published financial statements affect investment decisions made by shareholders?
• The need for internal audits in local government organizations.
• Best inventory management practices in management companies

Top Financial Accounting Research Topics

• Auditor’s job with the clients and third parties
• Market analysis and perspectives of Cryptocurrencies
• Expected returns in finance and accounting
• Relation between earning management and discretionary accruals
• The intensity of interest rates in finance and accounting
• The effect of digital currency on finance and accounting
• Corporate disclosure and governance.
• Review the best practices of cash flow reporting globally.
• How does time affect the process of cash flow?
• Why is the assessment of the financial balance sheets essential in making business decisions?
• What are the determinants in the progress of financial and accounting reporting?
• The common challenges of financial accounting in the hotel industry
• Independence of auditors and reliability of financial reports in the banking sector
• How does the accounting information system affect the financial health of a firm?
• How accounting standards can be applied in the crucial business process of financial conglomerates
• A methodical review of cost accounting in popular heritage centers across the globe.
• How internal control and data quality affect the financial health of an organization.
• Discuss risk-taking in businesses from an accountant’s perspective.
• The importance of inventory management in non-governmental organizations.
• The relationship between firm size, accounting information system, profitability, and leverage.
• Credit management and the repercussions of bad debt in commercial banks.
• The challenges of cost accounting in the oil and gas sector
• Relevance of accounting practices in budgeting and planning of multinational corporations
• How do sensible investments contribute to business growth?
• An elaborate study of risk management practices in the defense sector.

Managerial Accounting Research Topics

• Comparing strategic management accounting practices between developed and emerging economies.
• How does quality human resource management affect auditing firms?
• A systematic review of cost accounting in museums
• A detailed study of risk management in the agricultural sector
• Analyzing how activity-based costing adds value to a project
• Is double-entry accounting helpful for managers to operate businesses smoothly?
• How can strategic management accounting be applied in the publishing industry?
• Use the HSBC perspective to explain how banks manage risks
• How do decision support systems increase managerial effectiveness?
• Adding new partners to an account. Explain the process and its associated challenges.
• A review of the best global budgeting practices in the public sector
• How is performance management data used by top management to make strategic decisions?
• Managing risks in politically unstable economies
• How does the Cost of Goods produced affect pricing in the process of strategic decision-making?
• How to budget under uncertainty

Tax Accounting Research Ideas

• Critical analysis of the effects of small business budgeting effects on tertiary institution management
• Analyzing the peculiarities in USA’s taxation system.
• Exploring how income tax affects start-ups and small businesses
• Critically analyzing how accounting and taxation knowledge among leaders can benefit a country
• Studying the effects of intellectual capital on the growth and development of huge enterprises
• Tax legislation for the freelance market. Discuss the steps and policies to ensure fair taxation for freelancers.
• The impact of tax administration on revenue generation
• The effects of revenue generation on tax auditing and investigation in developing economies.
• Analyzing the taxation system concerning the growth and promotion of underdeveloped countries
• Discuss the various tax evasion measures adopted by CEOs based on gender diversity
• Critically analyzing the effects of effective taxation on the welfare of the country
• The influence of information technology on efficient tax management
• How audited accounts help insurance companies and income tax authorities in claim settlements.
• Are tax incentives responsible for economic growth and industrial development?
• Tax avoidance and evasion and its effects on economic development
• The common issues of income tax administration incorporate
• The best practices to estimate tax on company earnings
• Tax reform initiatives that would benefit small businesses?
• Public accounting firms and the impact of tax advisory.
• How can the Wealth Tax of a firm be assessed using audited accounts?

Impressive Accounting Research Paper Topics

• What are some common risks of online accounting?
• Major factors in determining the valuation of mergers and acquisitions
• Suggest ways to bring circular debt to control a business firm
• Analyzing the importance of audits for big corporate houses
• Significant factors for understanding ratio analysis
• The effects of accounting information on the cost of capital of a firm
• The role of modern accounting in the economic development of emerging economies
• Elements of global accounting
• Ways to monitor liquidity levels using financial accounting tools
• How information technology has impacted accounting management systems in developing countries

Research Topics on Accounting Theory

• Explain a few accounting practices using various accounting theory concepts.
• Accounting theory is an often neglected subject. Present your views for or against this statement.
• Choose any popular accounting theory that was influenced by cultural progression and discuss its significance.
• Provide a detailed analysis of various accounting theories in the last four decades in terms of their evolution.
• Is the objective of accounting determined by the concepts of accounting theory?
• The relationship between positive accounting theory and integrated reporting.
• How is the normative stakeholder theory justified with the application of ethical principles?
• Does culture affect the development of accounting theories?
• What is the importance of learning accounting theories?
• Discuss some of the most relevant accounting theories that have developed in the last 10 years.
• Does accounting borrow concepts from social sciences when developing theories?
• What is the influence of the political environment on accounting theories?
• How do sociological environments affect accounting theories?
• Accounting theories and the relationship with behavior
• How do economic environments affect accounting theories?
• Neo-liberal ideologies and positive accounting theories solve various problems in society.
• Provide a timeline of the development of various accounting theories used in the modern world.
• Provide a detailed comparative analysis between positive and normative accounting theories.
• Silences in Business Annual Reports and their criticism in popular accounting theories.
• How do popular accounting theories affect business decisions in large, small, and medium enterprises?
• What are the various contributions of accounting theories to modern economies?
• How accounting theories have shaped the ethics of international business.
• How can accounting theories be applied to improve the financial health of any organization?
• The use of accounting theories in determining the global environmental standards for transnational corporations.
• Ex-Ante and Ex-Post accounting techniques and their impact on policymaking.

Fund Accounting Research Topics

• Reviewing the different financial analysis models
• Analyzing the different fund accounting policies
• Differences in theory and practice in multinational fund accounting
• In-depth research and discussion on fund accounting in non-profit organizations
• Analyzing fund accounting policies of different companies
• How is the accrual bases system important in fund accounting?
• Practical implications of accounting for pension funds
• Analyzing fund accounting in the government sector
• Is it possible to predict financial distress and imminent bankruptcy by following the cash flow models?
• Ways a Firm choose accounting Methods

Auditing Research Topics

• The impact of continuous auditing on organizational functioning
• Effect of internal auditing on financial reporting: internal bias or total compliance
• The impact of auditing on the ethical behavior of senior management
• Studying the differences in auditing between public and private enterprises.
• The globalization of auditing standards- an investigative analysis.
• The various benefits of auditing partnership firms.
• The impact of fraudulent reporting on preparing correct audit reports.
• How automated forensic auditing help in fraud detection and prevention?
• What are the problems and prospects of auditing in government organizations?
• How does social auditing help in improving rural development?
• The relationship between proper accounting practices and auditing.
• How to determine the credibility of in-house audit reports?
• What are the common disparities that arise as a result of audit reports?
• What is the efficiency and effectiveness of audit boards and committees?
• How do external audits effectively prevent fraud in the banking sector?

Bookkeeping Dissertation Topics

• Comparing single and double-entry bookkeeping
• Why are good bookkeeping practices important?
• Studying the benefits of business accounting concerning modern technology
• Discussing the impact of electronic bookkeeping on past accountants
• Why do accountants make false entries in the books sometimes?
• Evaluate the importance of bookkeeping processes with respect to small and medium-scale companies.
• The method of managing financial transactions using bookkeeping practices.
• How do companies manage misinformation in their accounting books even after the audit?
• How is the performance of an organization influenced by consistent bookkeeping?
• Compare payment accounts, cash books, and receipts with a detailed review of their importance in accounting.

Accounting Project Ideas

• The best options to attain more revenue for start-up companies.
• How to properly address income and expenses.
• The need for general account audits in an organization.
• Provide a detailed social analysis of management accounting
• The best practices of recording and classifying transactions for use in the future.
• Do hiring accounting graduates contribute to reducing fraud in companies?
• What are the primary functions of the periodic and perpetual inventory systems?
• How does the service industry generate revenue?
• Should small and micro-enterprises adopt accounting?
• A study of the existing systematic relations between the categorical variables.
• How to balance ostensive management accounting research and performativity?
• Assessment of potential risks when companies enter a new market.
• How does the size and scale of an organization affect the financial records?
• Bank audit in COBIT using corporate governance auditing method
• How is the information displayed in the system?
• Evaluating the role and effectiveness of audit committees
• Evaluating the success of green accounting policy within finance departments of two major UK universities
• Comparing the methods in international accounting
• Financial reporting requirements of non-profit accounting
• The role of micro-loans in the modern finance

Unique Accounting Research Topics

• Why is investing in the right places necessary for businesses?
• A study of the determinants of capital structure in an SME framework.
• A comparative study of managing the future of accounting in second-generation family businesses.
• An analysis of the role of auditors in preventing economic downfall during the global recession.
• A detailed study of the important accounting procedures that all businesses need to follow.
• The concept of global textual financial statement analysis.
• A detailed study of consumer satisfaction in the banking sector of any country of your choice.
• What is the precise structure of the ideal accounting information systems framework in multinational companies?
• Why should ethical judgment be implemented at all times in accounting?
• Compare environmental risk disclosure in the case of two British and two German companies.
• A detailed study of the limitation and scope of accounting in the industry of e-commerce.
• The different options for growth within privately-issued mortgage-backed securities.
• A study of debt contracts, accounting conservatism, and financial institutions.
• Quantitative accounting techniques and the application of ethical judgment.
• How is a chartered accountant responsible for debt management within a business firm?
• Compare the concepts of risk-based auditing and traditional accounting
• Fair value measurements and the challenges they pose to external audits.
• What is the role of data management and cloud computing in accounting information systems?
• Is it possible to maintain accounting ethics in industries related to radioactive material?
• The limitations of developing accounting information systems in developing countries.

Popular Accounting Research Paper Topics

• What are the cultural and racial issues that prevent accounting from being effective?
• The effects of horizontal and vertical communication in accounting?
• How are security prices affected by dividend announcements?
• Why do women dominate the field of accounting?
• What are the major legal and ethical considerations in accounting?
• A study of the impact of effective internal audits in the functioning of state ministries.
• How can federal agencies be funded effectively?
• How to evaluate the effects of electronic data processing in any community bank.
• Ways to ensure effective financial control in public sector organizations.
• What are the challenges faced by a diverse accounting office with respect to compatibility?
• Is the current literature available on accounting enough?
• Provide a detailed study of resource mobilization and financial intermediation.
• A study of effective management of working capital in the banking sector.
• The problems of accounting with respect to partnership firms.
• The impact of prudential guidelines in managing the insurance industry.
• Discuss the reasons for the Global financial crisis of 2008 and its impact on the accounting system
• Analysis of the power of interest rates in accounting and finance
• How does earning management related to discretionary accruals?
• How do cost and management accounting help entrepreneurs improve their businesses’ productivity?
• How a bank controls risks and uses the HSBC method to manage risks?
• How accounting and taxation knowledge among managers can help an MNC?
• Compare and contrast the accrual principle, the historic cost principle, and the matching principle
• Discuss the benefits and limitations of applying the conservatism principle of accounting
• Describe the difference between the IAS and IFRS accounting standards
• Why are international accounting standards important to management?

Great Topics for Accounting Research Papers

• How do financial balance sheets help keep accounts in good standing?
• What are the biggest dilemmas in the ethics of accounting?
• Why should financial reporting have government regulations?
• How did best practices for accounting develop over time?
• What is the most effective method to update accounting systems?
• Is it better to conduct manual accounting or computerized accounting?
• Is internet-based accounting software safe for businesses?
• As technology evolves should companies make accounting changes?
• Should companies keep their methods of accounting a secret?
• What are the biggest ethical questions in regard to accounting?
• Is offshore accounting safe for small businesses with limited budgets?
• Can the right type of software help a business cut costs?
• How can large corporations reduce the amount of taxes they pay?
• What are the most sophisticated aspects of traditional accounting?
• In what ways are financial disclosures in online finance programs putting users at risk?

Advanced Accounting Research Topics

• What are the biggest limitations of finding a reliable accounting system for online sales?
• How is the retail sector affected by specialist accounting?
• How have new taxation policies affected managerial accounting?
• What are the best training programs for accounting on the corporate level?
• What are the biggest problems of value and cost managers face?
• Should small to mid-size companies have separate controlling accounts?
• What are the biggest problems with normative theories in accounting?
• How safe is mobile accounting technology for personal use?
• What were the causes of the 2008 global financial crisis?
• What does one have to do to become a certified accountant?
• When should an individual hire a personal financial expert?
• How do international markets affect managerial accounting?
• What are the differences between European and Islamic banking practices?
• Without accounting standards, how would financial statements look in the modern-day?
• Entrepreneurial Internet business and the best financial practices.

Latest Accounting Research Topics

• Should Every Megacorporation’s Financial and Accounting History Be Visible to the Government?
• What Do the Global Financial Crises of 2008, 2012, and 2021 Have in Common?
• Is it possible for a Business to Outgrow Standard Accounting Methods? What Should a Company Do About This?
• Examine how the accounting profession has grown in any developed nation of your choosing.
• Sustainability-related problems and the answers that SMEs can offer.
• What are the advantages of a cost accounting viewpoint for business owners to increase productivity?
• Should Accounting Be Made More Accessible and Simpler at the Governmental Level?
• Studying consulting trends and audit assurance services with regard to emerging economies and audit businesses
• How New Accounting Regulations Can Stop Tax Avoidance by the World’s Biggest Companies and Why?
• What are the constraints and difficulties faced in the gas and oil industry while implementing cost accounting?
• How Can the Accounting Sector Adjust to the Movement Towards Digital Personal Accountancy Services That Threaten to Monopolize the Whole Industry?
• A thorough analysis of the main reasons why small businesses fail and how bad accounting procedures relate to them.
• How Accountants Should Handle Accounting, Gambling, Cryptocurrencies, and Other Forms of Loosely Regulated Income.
• How Small Businesses Bury Themselves in Debt, Leases, and Rent Before They Even Start Working?
• What benefits may adopt income concepts that are similar to those in tax and financial accounting provide?

Simple Accounting Research Topics

• Why is live information so important for accountants?
• How can the accounting systems be updated effectively?
• What are some of the best accounting software companies in the market today?
• The influence of offshore gambling on accounting.
• Effective profit planning strategies
• What is the need to incorporate the latest accounting software in companies?
• The relationship between public sector accounting and financial control systems
• Profit maximization and cost minimization using working capital management.
• Use the profit model to explain the effects of total quality management on productivity
• Public expenditure and the effect of accounting
• How internal control leads to accountability in public sector organizations
• Provide a detailed evaluation of the Goldman Sachs fraud case
• Critical analysis of normative accounting theory and positive accounting theory
• Compare and contrast managerial accounting and cost accounting
• Briefly analyze the US GAAP (Generally accepted accounting principles)
• Importance of accounting software and accounting information systems
• Discuss the IRS Publication 538 (01/2022) on Accounting Periods and Methods
• Difference between GAAP and Tax Accounting
• Describe the principles of accounting
• What are the most common strategies large companies employ to curb their tax overhead?
• Discuss the risks of outsourcing accounting departments to loosely regulated countries
• Pros and cons of accounting automation
• How to investigate forensic accounting?
• Steps to analyze the implementation of a tax on organizational revenue.
• Significant products of the financial industry.
• Learning about the tax codes.

Awesome Accounting Research Topics

• How can companies ensure transparency of their accounts?
• What are the most popular perspectives on earnings management?
• The imminent risks of collusion between auditors and accountants
• How do CEO qualities affect the stock performance of a company?
• How to make sure that you take sound accounting decisions?
• The negative impact of the increase in accounting graduates across the globe
• Capital budgeting and the restraints that developing economies have
• How do trends in financial statement analysis affect reporting?
• What is the role of ROI in capital budgeting?
• Does forensic accounting make auditing easier?
• How can forensic accountants mitigate risks in small businesses?
• In the modern age of accounting, how important is the rapid flow of data?
• How does IRR affect capital budgeting?
• Provide a detailed plan on how businesses can avoid debt.
• Name some historical prospects that were responsible for the accounting practices of today.

Interesting Accounting Research Ideas

• Explain the impact of information technology on accounting and finance in the digital health sector.
• Assess Artificial Intelligence Technology Acceptance in Managerial Accounting.
• Discuss the Accounting policy of the organization and its connection with tax planning.
• Investigate Environmental Accounting Measurement.
• A contemporary review of Islamic finance and accounting literature
• Analyze the effect of accounting system users on customer service.
• Research and write about the history of accounting in Europe, Asia, and America.
• Share some effective strategies to make profit flow without mistakes.
• Analyze the correlation between accounting and donations.
• Write about stock and financial management of the earnings.
• How do large and medium-sized businesses make decisions in relation to the accounting management system?
• What the connections are between theories of moral and cognitive development in the context of financial professionals?
• Should Accountants Evaluate a Client’s Net Worth by Taking into Account Bitcoin and Other Cryptocurrencies?
• Are the notions of accounting theory what determine the accounting objective?
• Discuss the effectiveness and openness of the quality assurance and policy departments of the oil companies.

Final Words

From the list of topics and ideas suggested in this blog, choose any topic that is interesting for you and craft a top-scoring accounting research paper. In case, you experience any trouble in identifying a good accounting research topic, then without any hesitation, use our Canada assignment writing service for an affordable price. Based on the requirements you submit to us, the skilled accounting assignment helpers on our platform will offer you help with accounting research paper topic selection, writing, and editing. Moreover, they will assist you in completing all kinds of accounting assignments prior to the deadline and boost your grades. Note that, the academic papers that we dispatch would be accurate and plagiarism-free.

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417 Business Topics & Research Titles about Business

The corporate world is the world of the future – there’s no doubt about that. And education in ABM will help you conquer it!

Our specialists will write a custom essay specially for you!

What is ABM strand, exactly?

ABM stands for Accountancy, Business, and Management. Future leaders and entrepreneurs pursue education in this field to learn the skills essential for their careers. They study how to run a business. How to talk to clients. And, of course, how to come up with strategies to earn money.

Looking for exciting business topics to write about in a paper or dissertation? Here you’ll find a list of research titles about business, as well as ABM qualitative and quantitative research ideas collected by Custom-writing.org experts. We hope that these business and management research topics will inspire you for your own project or for a heated discussion.

❣️ Choosing an ABM Qualitative or Quantitative Research Topic

👔 business topics to write about, 💸 business topics on marketing, 📈 accounting research titles about business, 💫 business management research topics, 👷 business topics on hr, 🤔 abm strand research faq, 🔍 references.

The key part of acquiring any education is writing a research paper . Why do it? First, it’s a test of a student’s analytical, writing, and research skills. Second, being able to conduct business research is paramount to its success.

• It helps you communicate with customers.
• It helps you scan the marketplace for threats and opportunities.
• It helps you understand how to minimize risks.
• It helps you plan your investments effectively.
• It helps you keep your hand on the pulse of the current trends in the market.

The obtained skills will guide you through the entirety of your professional career. It’s an experience that can’t be skipped. We’ve hand-picked 417 research topics related to the ABM strand, just for you. Here, you will find the best ideas for your future ABM research paper masterpiece.

Just in 1 hour! We will write you a plagiarism-free paper in hardly more than 1 hour

The first step in writing an ABM research paper is choosing a topic. With the abundance of ABM research topics ideas on the Internet, it’s not an easy task. Simply picking one won’t do the trick. You will need to juggle relevance, applicability, and your own personal interest in the subject.

There are two main types of AMB research methods: qualitative and quantitative.

• Qualitative research answers the why and the how questions. It tests customers’ reaction to new products and studies consumer behaviors. Case studies, interviews, and focus groups are the common methods of collecting such data.
• Quantitative research collects numerical data and analyzes stats. The common methods include various surveys in target groups.

What ABM fields to explore are out there?

• Financial accounting (aka accountancy) is creating financial statements to be distributed within and outside of a company.
• Management accounting is creating operational reports to be distributed only within a company.
• Banking and finance are all about financial services provided to customers, and the laws of investment.
• Business administration is supervising and overseeing various business operations.
• Marketing is all about the promotion of buying and selling services and products.
• Entrepreneurship is all about the process of coming up with, starting and managing a new business.
• Human resource development management is all about reaching the top potential of the employees.
• Hospitality management is overseeing and supervising various administrative tasks of a resort or hotel.
• Tourism is all about attracting, housing, and entertaining tourists, and organizing tours for them.

Getting lost in this embarrassment of riches? Let’s single out the five of the trendiest areas of ABM research. They are: business, marketing, accounting, project management, and human resources. Want to see more examples of research titles about ABM strand? More on them down below!

Decided to go with a business-related topic for your ABM research paper?

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Here are some of the freshest ideas for a relevant business research paper. Enjoy our selection of business research topics and research titles for ABM students. Choose one and prove that your finger is on the pulse of the modern market world!

• Is poverty a concern of a corporation? How can corporations contribute to social development? Should they concern themselves with it in the first place, and to what degree? How can corporate social responsibility result in the betterment of the market? How can a corporation’s perceived awareness produce a positive image for the customers?
• Labor relations : the latest tendencies and the predictions for the future. Analyze the contemporary trends in the labor-corporate relationship. What issues are likely to emerge in 2025-2030? Back up your conclusion with real-life examples.
• Diversity as a contemporary working reality. Due to globalization, people of various backgrounds tend to work together, more and more so. Does it influence the working process at all? Does the difference between genders, ages, and ethnicities hinder or facilitate business? Should the companies ensure that there’s diversity among their employees , and why? How should the work environments be organized to maximize efficiency?
• Personal networking : labor-corporate communication tool. How does the number of people you know correlate with the chances of finding the best partners, workers, and customers? Is it an exponential or a sine curve? Produce real-life examples.
• E-business: the world-wide globalization process. Some of the most successful modern businesses operate almost exclusively online. What are the examples? Assess the role of integration in their workflow. What are the overall perspectives of SCM (supply-chain management) in the realities of e-business?
• Leadership and business in the modern world. Is there a significant difference in the styles and strategies implemented by the leaders in the 21 century as compared to the earlier eras? How do modern leaders adjust to contemporary business realia? What are the challenges and opportunities? What are the global trends? Produce real-life examples.
• Copyright law : is it on the side of the artist or the company representing them? How has copyright law evolved through the times? What drove it so? To what extent does it protect modern artists? How can a copyright corporation exploit it, and to what degree? Produce real-life examples. Are there any court precedents?
• Advertisement and consumer behavior . What types of advertisements prove to be the most effective? Back up your data with research results. What are the latest trends in the world of advertisement? What are the advantages and disadvantages of online and offline advertising? What mistakes can be made by a brand that is trying to produce a positive image through advertisement?
• Apple : how to turn your brand into a religion. What are the factors behind the success of the Apple corporation? Is it just clever advertising, or is there something more to that? How does Apple build a following of brand loyalists? Does Apple face any difficulties in the realities of the modern harsh brand competition? What are your predictions for the nearest future of Apple corporation?
• Word of mouth: a fossil or a gem? Who usually relies on this form of advertisement the most? How can an already well-established corporation benefit from it? How does word of mouth differ from other types of advertisement? What are the advantages and disadvantages? Produce real-life examples of a brand’s or organization’s success due to word of mouth.
• Facebook and business . How can Facebook be used as a modern platform for conducting business? Does it have any advantages as compared to other online platforms? What are the disadvantages? What successful companies use Facebook as a business platform?

• Pay for performance: a source of loyalty or displeasure ? What’s the best strategy for an employer to link pay and performance? Should pay increases be dependent on just the performance of an employee, or should other factors also be considered? Back up your reasoning with research results.
• Local customization vs. global standardization. What are the pros and cons of each of the approaches? What companies are known to implement both strategies successfully? Give examples.
• External recruiting vs. Internal promotions . What are the pros and cons of each of the approaches? How can a company implement both strategies successfully? Which is a more cost-effective approach? Why is it impossible to stick to just one of the strategies?
• Does a multinational corporation have a motherland? Is it obligatory for a multinational corporation to have a strong presence in its home country? What are the economic benefits or downsides of it? Produce real-life examples.
• Management by walking around (MBWA). What is the reasoning behind it, and how is it implemented? Is it a boost for productivity or a stress for employees? Who needs it more – the employees or the manager? Is it effective? Illustrate your point with research results.
• The AIDA formula in advertising. What exactly is the AIDA formula? Why is it popular nowadays, and how does it compare to the other formulas for creating advertisements? Is it the key to a successful message broadcasting or a hindrance to creativity?
• Free market : an achievable goal or a utopia? What exactly is the concept of a free market? What are the advantages of such a system? What are the disadvantages? Are there any real-life examples, and what can be learned from them?
• Family business : pros and cons. Are there any modern examples of a successful family business? What might be the downsides of such a business model? What are the advantages? What can be learned from the examples of exercising interpersonal relations in business?
• Franchises vs. “from scratch” businesses. Why having a franchise is a go-to option for a lot of corporations? What benefits does it produce? Are there any downsides? Which business model is easier to maintain? Which business model is more cost-effective?
• Marijuana business in the US: state law vs. federal law. What is the current stand of federal law on the issue? What about state law? What is your prediction for the marijuana-based businesses for the nearest future?
• Governments vs. private businesses. How does the government manage private businesses in your country? What is the best strategy for a government-private business relationship? How does this relationship reflect on the economy of the country?
• The Internet and consumer behavior . How does the Internet shape consumer behavior in modern days? Are there any drastic changes in consumer behavior as compared to ten years ago? Is the Internet just a new platform for advertising, or is there more to that? Produce real-life examples.
• The culture of consumerism . What exactly is this phenomenon? Is it really a thing or just a popular penny dreadful? Is it a natural occurrence or an artificial design created by the major companies for increasing profit? What proofs of the latter can be produced?
• The best countries to invest into in 2020. How can a country be invested into? Why would some corporations choose to do it? What are the criteria? Is it cost-effective? What are the real-life examples?

Here are some more business research topics to explore:

• Outsourcing: its advantages and disadvantages for a business. Is it ethical?
• Authors and copyright: which works better, legal names or nom de plumes?
• Negotiation tactics : understanding authority.
• Oil prices impacts on consumer behavior in Turkey .
• Corruption cases: do state officials have a higher chance of succeeding with a request for dismissal?
• Juicy Fruit: business strategies and product promotion .
• Insider trading : how the nature of the offence and the punishment for it has changed through the decades.
• American Airlines: the secret of success .
• Alcohol: the advantages of the sale and consumption laws for the society’s well-being.
• Organizational change capacity concept .
• Death penalty : should it apply for the most severe corporate crimes?
• The correlation between wages and employee productivity.
• The correlation between strategic management and employee productivity .
• The impact of staff motivation on employee productivity.
• Managing employee retention .
• Low-cost economy: companies benefits and drawbacks .
• Sales letter vs. waste bin: how to avoid spam folder?
• Startups: how to.
• L’Oreal and Procter & Gamble: financial analysis .
• Teenagers vs. business: the phenomenon of teenage business.
• Logistical system: private and public warehouses combining .
• Small business : the basis of economics.
• Coca-Cola and PepsiCo: Comparative Analysis .
• Third-world countries: how is business done there?
• Taxes : types and uses.
• The role of corporate lobbyists in American future .
• Business ethics: is there a difference from general ethics? What are the laws?
• What are the cultural differences of doing business in different countries?
• Roadrunner Sport: social and digital media strategies .
• The target audience : how to define it and how to attract it?
• Crisis management in business.
• Call centers outside the US: pros & cons .
• Risks: how to calculate them in your business endeavor.
• Monopolies : how do they impact the market?
• Business dynasties: how does family business operate?
• Copyright law : how does it operate?
• A gaming lounge: business plan .
• Services: what are the most and least popular in the market?
• Dell Company: global strategies .
• Charity: is it a good advertisement strategy for a business?
• How to balance ecology and increasing production.
• SunTrust: business strategies in banking industry .
• Corporate culture : what company rituals are common in business?
• Negotiation and diplomacy in business.
• TransGlobal Airlines as a monopoly .
• A healthy working environment and its importance in business
• Google’s success: a case study .
• Brands: what’s their place in the modern market?
• American Airlines’ and US Airways merger .
• Military crisis: a hindrance or a boost for business?
• Small enterprises: what are the challenges?
• British Petroleum: the corruption case .
• Internet advertisement: is it overtaking the world of advertising?

• The psychology behind people’s decision to buy a more expensive product or a higher quantity of it.
• Feminism: how does it influence the way women consume?
• Hilton’s investments into the Italian tourism sector: causes and effects .
• Teenagers and brands: what brands are the most popular among modern teenagers?
• Mandatory recycling: how would it affect the prices? Would it be cost-effective in the long term?
• Advertising in schools: is it acceptable?
• Social media: what marketing strategies are used there? Does it influence offline advertisement?
• Tariffs on car imports in Ukraine .
• Employee stress : does every company need to offer services of a psychologist?
• Sports and art: do corporate extracurricular classes enhance employees’ creativity and result in a healthy work environment?
• Walmart company: environmental sustainability .
• Eco-friendliness: how can more eco-friendly policies be encouraged in companies and businesses?
• The concept of perfect competition .
• Personal guns: does the successful handgun production industry depend on their free distribution?
• BMW group sustainability plan .
• Minimum wage : should it be canceled? Why?
• Starbucks, Toyota and Google: missions comparison .
• Commerce and retail: what is the future? Will shopping activity move completely to the Internet?
• Toyota and Plexus: pricing strategies .
• Internet advertising: is it more effective than other types of advertisement?
• Tobacco production: should higher taxes apply to the tobacco companies? Should they be obliged to donate to cancer treatment centers?
• Alcohol production: should higher taxes apply to alcohol companies? Should they be obliged to donate to alcohol treatment centers?
• Xerox: company profile and overview .
• Business ethics: how does it influence important decisions made by a company?
• Ethics and morality in a business-oriented world.
• The rise and fall of Eastman Kodak .
• A museum exhibition: how can it be made marketable?
• The business guide to sustainability .
• Mobile phones: what has facilitated their high sales rates in recent years?
• Under Armour: company analysis and strategic alternatives .
• International human resources : what are the major challenges and pitfalls?
• Corporate rituals: what are the oldest and most rigid ones that are still practiced in companies?
• Brainstorming: how effective is it in producing ideas and business solutions?
• Healthy work environment: what does it look like, and how can it be created?
• Financial crisis: how does it affect business in the US and worldwide?
• Famous brands: what are the associated advantages of owning a product of a recognizable and respectable brand? Why are consumers often willing to pay for it more than for a less well-known alternative?
• Image: how does it affect the modern business culture and consumer behavior?
• Gender: does it influence the ability to manage small and large teams?
• Hiring youth: why certain niche companies prefer to employ young people? What are the examples?
• Differences in ethnic cultures: how do they influence team-building?
• Differences in ages: do they create difficulties in departmental cross-functional cooperation?
• Gender: why certain companies prefer to employ more women than men and vice versa? Are efficiency stereotypes empirically and numerically confirmed?
• Fitness franchises : why are they more and more popular?
• Franchise models: what types are out there? Which would you choose for a coffee house? Other examples are welcome.
• Franchise promotion: is it the responsibility of the franchisee or of the franchise holder?
• Franchise agreement: which items should be included to save from excessive spending with no reward?
• What factors must be considered when choosing the market for business expansion ?
• Globalization and consumer behavior: how does one affect the other?
• Chinese market: how does it benefit from globalization?
• Globalization: will it continue to spread, or will it cease to decrease?
• Business clusters: how do they move globalization?
• Bank mergers : a wise strategy or a result of failure? When should a bank consider this move?
• Bankruptcy : what are the most common reasons for it? Does it necessarily spell the end for a business?
• Big-box stores : how to ensure the success of a big-box retailer?
• Brand awareness: how to make people remember and recognize your brand?
• Competitive intelligence : what are the best ways to gather and analyze information about the business environment?
• Consumer loyalty: how to make a consumer develop a behavioral tendency of favoring one brand’s products over the other?
• Consumer risk management: what are the best ways to minimize the potential risk of a product not meeting quality standards entering the marketplace? How to make it cost-effective?
• Copycat products: why do they enter the market so easily, and what are the ways for a brand to fight for its copyright?
• Corporate crime : how is it best for a company to redeem its reputation after being compromised?
• Corporate social responsibility : how does this business model help make a company be socially accountable?
• People Water: corporate social responsibility .
• Customer competencies: how to enable your customers to learn and engage in an active dialogue?
• Data security : how to protect data from unauthorized access and data corruption?
• Downtown revitalization: how can it be beneficial for a business?
• Ruth’s Chris restaurants: SWOT analysis .
• Employee coaching: how is it different from managing? How is it best to organize employee coaching in a big / small company?
• The “Do no harm” ethical principle in business.
• Green products : are they good for a business? How can a company use less packaging, and reduce the amount of disposed toxics?
• Industry disruptor: what is a disruptive innovation in business?
• Intellectual capital: what are the components and what is the best way to unlock their potential?
• Job sculpting: what is the best way to match a person to a job that unlocks their potential to the fullest degree?
• Marketing ethics : what are the moral principles behind the regulation and operation of marketing in your country?
• Mergers : what are the types, and why do businesses do it?
• Organigraphs: how to graphically represent a company’s structure and processes? How are organigraphs different from a traditional organizational chart?
• Philanthropy: what are the competitive advantages of corporate philanthropy?
• Quality circles: how does it influence business positively?
• Regional planning: how to place infrastructure across a large area of land efficiently?
• Customer service initiatives: how to learn what your customers dislike, tolerate, and actively appreciate?
• Bagel Store vs. Subway: comparative analysis .
• Shared services model: why are they cost-efficient?
• Short-term financing: in what types of businesses does it apply best?
• Starbucks Effect: how does a Starbucks store affect home and property values?
• Groupon: daily deal or lasting success ?
• Strategic planning : how to establish the direction of a small business?
• IBM Corporation: business strategies .
• Labour strikes: what causes them? What are the consequences for a business in particular and for the economy in general?
• Companies’ ethics: concepts and cases .
• Subliminal advertising: how do they work?
• Telemarketing: a thing from the past or a relevant method of advertising?
• Underage workers: how does employment of minors work?
• Underwriting: who provides underwriting services and who receives them?
• Undocumented workers: do they have rights, and what are the risks?
• Unions: what is their stand in your country?
• Whistle blowing: is it regarded ethical in modern business practice?
• Work ethic : what kind of belief system is that? Does it have any downsides?
• Work-life balance : what are the ways of encouraging and maintaining it?
• Business leadership: is it a skill that can be learned?
• Stakeholders : what is their impact on the success of a business?
• Global unemployment: why is it a worldwide phenomenon? What are the solutions to the problem?
• International investment : why is it important to educate the public on its benefits?
• International competition: what are the strategic measures of survival for local companies?
• Job creation : how can big and small businesses create jobs?
• Businesses and oceans: why is it crucial to institute and implement environmentally-friendly approaches?
• Ethical conflicts: how to avoid cultural, religious, and political arguments at work?
• Organizational environmental pollution: how does it affect consumer trust levels?
• Business negotiation: what are the styles of intercultural dialogue?
• Excessive work: what are the consequences of overworking ?

Marketing is one of the most prominent entities that govern our world. It’s the cornerstone of business, serving to identify and satisfy customers’ wants and needs. Without marketing, there is no business!

Here are some of the most relevant marketing research paper topics and ideas. Choose one, and you are bound to impress your professor!

Get an originally-written paper according to your instructions!

• Coronavirus: a case study. How has COVID-19 affected consumer behavior worldwide ? What about your own country? Are there any glaring examples of inadequate consumer behavior? What are the reasons behind them? How do different businesses deal with the consequences of quarantine? Produce examples of marketing centered around Coronavirus.
• Zoom: a case study. How did Zoom manage to become a go-to platform during the Coronavirus outbreak ? Was it the brand’s clever marketing, or did something else influence the consumer choice? How did Zoom manage to outperform the dozens of rival video conferencing services? What are the numbers? Make your predictions on whether the company will be able to sustain its success after quarantine is over.
• Gillette #MeToo commercial: a case study. How did the brand express its political stand on a pressing social subject? Did the campaign ultimately succeed in its goal? Did the backlash harm Gillette’s reputation, or was it a sign of successful branding? How did it ultimately reflect on sales? What can be learned from the data?
• Xbox Series X: a case study. The Xbox Series X is the successor of the popular Xbox One home video game console. It is scheduled for release in late 2020. How is it advertised? How does its marketing campaign impact user behavior? Is it a fast process? Analyze the concept and the marketing campaign of the product.
• Colin Kaepernick in a Nike commercial: a case study. How did the brand use an existing political situation to its advantage? Did the campaign ultimately succeed in its goal, or did it merely taint Nike’s reputation? Was it marketing genius or brand failure? What do the numbers say? What can be learned from the data?
• Brexit and consumer behavior. How has Brexit affected consumer buying behavior in the UK? What about the EU? How did it impact currency exchange rate? What businesses benefited from it? What can be learned from the data?
• Same product, different branding: a comparison. Two companies are selling the same product – only branding and packaging are different. What influences customers’ choice? Is the price relevant in this equation? What can be learned from the data?
• Addictive consumer behavior. What brands are known to inspire addictive consumer behavior? What marketing tools do they employ? Are there any downsides for a business? Should companies be held liable for maniacal consumer behavior?
• Corporate social responsibility as a brand marketing tool. How effective is it? Produce examples of brands whose sales increased after a charity or awareness campaign. What can be learned from the data? What are the pitfalls of the CPR approach?
• The ROI in athletics. What exactly is return on investment? How is it calculated? Why is there close public attention to the ROI factor in athletics? How can ROI be used as a marketing tool? Produce real-life examples.

• Slack: a case study. How popular is Slack as compared to rival platforms offering similar services? How much of its success can be attributed to marketing? Is its success currently on the rise or on the decline?
• Uber : a case study. How has Uber become the leading company in its field? Analyze its history. What role did marketing play in its success? Analyze the company’s exit from the Chinese, Russian, and South Asian markets. Why did the company choose to do it? What benefits did it gain by doing so? What’s the current stand of the company?
• Facebook : a case study. Facebook has faced a lot of backlash in recent years. How did the company manage it? What are the examples of Facebook’s different takes on marketing influenced by the company’s negative publicity?
• Marketing in recession : a case study. The 2008 global financial crisis took a great toll on the markets worldwide. Nevertheless, there are stories of success for new products introduced to the market at the time. What companies managed to successfully roll out a product in the time following the 2008 global financial crisis? Give a case study of such a company.
• Microsoft : a case study. How does Microsoft advertise its products? How are traditional storefronts doing market-wise as compared to the recent advertising trend, mobile phone marketing? What choices does the IT giant make concerning mobile ad targeting? Is it successful?
• Black Friday : what’s the secret behind the phenomenon? Does it offer real value for money or is it simply a psychological trick of clever marketing?
• Digital transformation: how to create an effective digital marketing budget?
• Production expenditure: how does marketing affect it?
• Jeep company’s marketing .
• The Internet of things : what exactly is IoT? What are the examples? How can marketing be incorporated into it?
• Volkswagen company’s information technology .
• Volkswagen in America: managing IT priorities .
• Relationship banking: how has it been influenced by digital promotion and mobile money accessibility? How is mobile banking redefining the customer-bank relationship?
• Apple Computer Inc.: maintaining the music business .
• Credit card responsibility: how to limit compulsive buying behaviors for credit card holders?
• Corporate social responsibility: how do organizations use CSR to reinforce brand equity?
• Servus Credit Union Ltd: marketing strategies .
• Marketing manipulation tactics: what do brands do to get more customers?
• Herfy’s marketing strategy in India .
• Social media marketing as an image builder: different ways of communicating your brand image on the YouTube, Tik Tok, Twitter, Facebook, and Instagram platforms.
• Consumer motivation on the BevCo example .
• Influencers: how can Internet-famous people impact the buying choices of consumers ?

• A Coffee shop marketing strategy .
• Direct marketing strategies: are consumers equipped enough to shield themselves from it?
• The “Do no harm” ethical principle in business .
• Maternity: what is the best way to market baby products?
• Family orientation: how does it affect marketing in general?
• Online shopping : what do buyers look for when shopping online? What attributes do they compare when choosing the product?
• Harley Davidson, Naked Juice, and Tropicana Juice: brand perception analysis .
• Global marketing: how does it incorporate standardization?
• Social class differentiation: how do financial institutions market their products and services differently on the basis of social class?
• Snapple Juice: marketing strategies .
• Internet marketing: what trends can be expected to dominate the online world in the future?
• Marketing and culture : how do advertising strategies vary across different cultures?
• The Green Motor Car Company: marketing strategy .
• Political campaigns : how can they impact advertising? Produce real-life examples.
• Impulsive buying : how does it occur, and how do brands exploit it?
• American Marketing Association: promotion strategy .
• Loyalty cards: do they boost sales and encourage customer loyalty?
• Brand trust: is it possible for well-marketed brands to get away with selling products of substandard quality?
• Trust as the way to develop proper company-clients relationships .
• Globalization : what is its impact on consumer behavior?
• Customer loyalty : what brand attributes result in it?
• Market monopoly: what are some of the successful marketing approaches that can help break through it?
• Cause marketing : how does it impact a brand’s affinity with its target audience?
• Brand equity : what is the effect of discount offerings and consumer promotions on it?
• The outcomes of advertising in a recession
• Top-of-mind awareness: how is it best achieved in modern times? Produce real-life data.
• Event sponsorships and customer perceptions: how to?
• Mobile ad targeting: pros and cons of mobile ad targeting based on users’ browser and app history.
• Mortgage marketing: how to make customers be able to differentiate between various mortgage options offered by competing banks?
• Drones production company marketing plan .
• Click baiting: a promising novelty in sponsored posts promotion or a brand-compromising nuisance, best to be avoided for fear of bad associations with the brand?
• Who are the consumers of Nivea?
• Celebrity endorsement : what’s its impact on ROI for CPG brands?
• Comparison advertising: is it effective in building brand equity?
• Do consumers prefer purchasing routine grocery products online?
• Is earned media perceived to be as important as it appears to be?
• Word of mouth: what makes people want to forward content to their friends?
• Viral content: how to?
• Evolving family structures: what has changed and how to address it with marketing?
• Augmented reality : how is it enhancing marketing experiences?
• Artificial intelligence: what role does it play in modern marketing?
• Advertising to children : how to? What are the pitfalls?
• Brand salience: how to?
• Humour in advertising: what’s the impact, and what’s the customer response?

As you are very well aware, accounting is all about numbers and measurements. It’s even been called the language of business! That’s why writing a research paper on one of the accounting research paper topics is such a good idea. You are going to master it in no time!

What are the main fields of accounting?

• Financial Accounting
• Management Accounting
• Accounting Information Systems
• Tax Accounting

There are carefully selected topics down below that explore each of those fields. Just go there and choose one – it’s that easy!

• Taxes and politics. How do organizations fight for the reduction of the taxes they have to pay? How can politicians influence the tax rate in different spheres? Are there any real-life examples of that? How can this situation be curbed? 
• Financial markets. What are commodities and stocks? What is the role of financial markets in the global economy? Why are there few people who understand financial markets? What issues does it raise? What can be done about it? 
• Accounting information systems . What are the most popular accounting systems used by businesses nowadays? What are the most modern ones? How rapid is the flow of information today? How does it influence modern accounting? What can be done to advance it even further? 
• Managing and accounting. How can managerial accounting help a company make better decisions? How does it work? What are the possible examples of successful and unsuccessful decisions made in a company based on the managerial accounting reports? 
• Personal finances . Why should individuals hire personal accountants? How can this practice be systematized? What are the alternatives? Produce examples of modern mobile accounting applications and free online services. What are the pitfalls to be aware of? 
• Debt management. Why does such a serious issue exist in the modern world? Produce the current numbers of people for whom debt is a life-governing factor. What is the reason behind the prevalence of this problem? Who may benefit from this situation? How can this be fixed? 
• Auditing collusion. What is employee / auditing collusion? How can it result in an unfair marketing advantage? Why is it illegal? Produce real-life examples of auditing collusion disrupting marketing equilibrium. What can be done to anticipate and prevent such occurrences in companies? 

Below are some other accounting research topics to explore:

• Accounting decisions: what are the criteria for making them correctly?
• General principles of accounting .

• Forensic accounting : how does the investigation process go? What are the role and essential skills of forensic accountants?
• Accounting theory: how is it influenced by culture?
• Tax assessment: how to correctly assess the tax on organizational earnings?
• The 2008 global financial crisis : what factors were the primary cause?
• What are the steps on the way to becoming a certified accountant ?
• Accounting ethics: what are the modern dilemmas?
• Accounting history : what are the historical prospects for the best accounting practices?
• Accounting systems: what are the risks in the process of developing their design?
• Earnings management: what are the perspectives?
• Tax reduction : what are the most effective ways of doing it for organizations?
• Managerial accounting: what are the effects of financial markets on management accounting?
• Financial fraud : what are the ways to escape it?
• Accounting theories: what is their meaning for business?
• Nortel Networks Corporation Accounting Theory .
• Normative theories: what are the issues with normative theorizing in accounting?
• Theoretical concepts: how to implement them in practical accounting?
• Earnings management: how to best organize it in a company?
• Cash flow: what is the effect of external factors on cash flow in an organization?
• Online accounting: can accountancy be effectively based on the Internet?
• Offshore accounting: how does it work? What are the pros and cons?
• Accounting systems: which are the most effective for accountants?
• Tax code: how to?
• Islamic banking : how is it different from the European approach?
• Financial markets: what are the known commodities?
• Financial markets: what is their role in the global economy?
• Financial transparency: what are the strategies to make organizational finances transparent?
• Cloud computing : what is its role in data management for accounting information systems?
• Personal investment: important factors .
• The ideal framework for AIS: what does an ideal framework for an accounting information system in multinational cooperatives look like?
• Food production company: a financial plan .
• Decision-making process: what is the role of AIS in the decision making process for medium / large economic enterprises?
• Accounting frauds: analyze three major accounting frauds of the last decade in detail. Why is ethical judgment needed in accounting at all times?
• Intellectual capital: how do two major business companies (of your choice) build a relationship between their financial statements and their intellectual capital?
• Education for senior executives: how can business education for senior executives influence hedging behavior?
• Non-profit accounting: what are its financial reporting requirements?

Project management is the cornerstone of doing business. After all, how can you do anything without organizing it first? You may think, “Oh, but that’s easy… I just do it!” But that’s not how it works in modern business.

In big corporations, the way you organize a project is often synonymous with its eventual success or failure. Project managers need all of their knowledge, skills, and techniques to make projects meet the requirements. Want to look deeper into the processes and secrets behind project management? The idea for your perfect project management research paper is waiting for you down below!

• Project management software . Which project management tools dominate the market today? Are they cost-effective? What do they primarily focus on (e.g., cost, scheduling time, etc.)? Analyze different project management software and find out whether they really lead to project success and increase productivity or not.
• Humanitarian logistics. How do system dynamics and project management principles affect logistics operations? The need for humanitarian logistics has increased around the world due to the rise in environmental disasters (earthquakes, tsunamis, etc.). How can the sustained damages be reduced? Analyze the collaboration between system dynamics and humanitarian logistics. How does it impact flows in the supply chain, stakeholders, and responses? What are the best adaptations of project management theories?
• Project delay causes. Identify the leading symptoms and causes of project delays. How does it impact the project life cycle? How do global construction companies cope with it? What strategies have they devised to deal with the issue?
• Factors of project selection. What are the primary factors that affect selecting a project? Analyze the shift of project benefits approach towards customer-centricity. What is the reason for it? What is the difference between the two approaches? Which is more effective in modern business?
• IT industry and agile project management . What is the impact of agile project management on productivity in IT companies? Analyze it using quantitative research techniques. Measure improvement of productivity, customer satisfaction, and employee satisfaction. Analyze and report the outputs of the data using empirical hypothesis testing methods.
• Implementation of project management practices . What is the impact of an organization on how project management practices are implemented? Analyze the more informal and people-focused project management practices that are used in small and medium-sized enterprises. Use mixed methods research techniques such as interviews and surveys. Choose companies from a specific sphere to collect data. Examine the size of the company and how it impacts project management practices.
• Communication and quality. How significant is communication in maintaining timely delivery and quality of project activities? Analyze the importance of communication between the organization of a project and its stakeholders (external and internal). How does efficient communication help an organization meet the expectations?
• Team conflict dynamics model: what conflict types and team conflict profiles are there? How can they produce resolutions that can lead a project to success?
• Culture and conflict management: how different cultures of project managers may influence the methods of conflict resolution they implement? How does a project manager’s background affect the way they identify misdeeds and the way they try to deal with conflicts that arise in their project?
• Project misalignment with business objectives: how does it affect the overall project performance?
• Project management soft skills : how important are they in the context of project success rates? What is the cost of training, and what are the benefits? How do they help the project achieve the desired outcome?
• Psychosocial stressors: how do they impact project manager performance? What types of psychosocial stressors are there? Does organizational culture have any mediating effect? Use real-life data.

• Project management research trends: how do they influence project success? What is the relationship between project management research trends and social-economic trends?
• Project management maturity factors: how do they influence project success in large enterprises? How come the role of projects has increased worldwide, but the overall number of successful projects hasn’t changed? What is the relationship between project performance factors and organizational project management maturity?
• Agile-scrum beyond IT: how can it bring managerial benefits to other sectors? Analyze its potential for the healthcare industry. Illustrate how it may be applied to develop frameworks for quality and timeliness improvement. How can it help deliver healthcare in a large-scale patient setting?
• Project completion rate: how do organizational characteristics influence it in the construction industry? Analyze data on project performance using key performance indicators (KPIs). Use social network analysis tools to document organizational characteristics.
• Leadership style as a mediator: how to connect collaboration satisfaction and emotional intelligence? What leadership styles are there? What are their roles as mediators between emotional intelligence and collaboration satisfaction?
• Effective project scheduling system: what are the effects of the application of this planning and scheduling style in construction projects? Use the critical path method (CPM) in the analysis of drafting and subsequent implementation of an effective project scheduling system for manufacturing renewable energy plants.
• Effective project manager appointment guidelines: how to design and implement them for construction companies in XYZ? How do two types of leadership styles, person-centered and team-centered, differ when used by project managers? How can one balance them? What does Archer say on the topic in her Realist social theory? Use the data from your analysis for designing effective project manager appointment guidelines to be implemented in XYZ construction companies.
• Controlling costs in project management: a systems approach. Analyze the work of the research and development departments for a US-based consumer goods manufacturer.
• Management: power, authority, and influence .
• Culture, project performance, and IT industry: what might be the causes of delay and failure due to cultural factors?
• CISCO Systems Inc: strategies and management .
• Initiation stage of a project: a review. Analyze the work of the US medicine sector.
• Similar but different: review the similarities and differences in how people practice project management across the world.
• Effective teamwork role for organizations performance .
• Competitive advantage: does a company gain a competitive advantage by implementing expert management in a project?
• Canbide Corporation: operations management tools .
• Critical path analysis: how do project managers plan for it and assess it?
• Diversity: management practices and principles .
• The uncertainty: how valid is it in lengthy and difficult projects in the US construction industry?
• Transformational and transactional leadership models .
• The history: investigate and analyze the development and evolution of project management across the past 20 years.
• The qualities of an efficient leader .
• Understanding the intricacies: how important is the grasp of the project’s intricate nature for its effective management?
• McDonalds: management effectiveness .
• Benchmarking project management maturity: analyze the benchmark standard of measuring maturity in project management.
• Shangri-La Hotels: company management .
• Agile project management: how does academic literature help develop its understanding?
• The organization of international business .
• The PMBOK guidelines: do they prepare managers for handling project risks successfully?
• Information management system: practical solutions .
• Project management methodologies: how do various prevailing project management methodologies correspond with efficacy? Review the US market.
• Subway in the US: management strategies in food industry .
• Software development methodologies: how do organizations justify their choices?
• Teamwork on project management : how important is it in the US healthcare system?
• The concept of change in management .
• Software tools: how do different project management software tools correspond with efficacy in the developed world?
• Establishment of Ruth’s Chris Steak House in London: how to make a restaurant chain international?
• Attitude towards risk: how does project management handle possible risks in the US oil and gas sector?

• Package role in design and planning process .
• Public procurement: what are the associated challenges for project management in the US IT sector?
• Humility and its impact in leadership .
• The stakeholder approach: how does a global perspective picture its overall success in adoption and completion of projects?
• Management: Holistic Response to Client Issues .
• Captiva Conglomerate: management strategies .
• Best project management practices: what does the European financial sector tell us about them?
• Hewlett-Packard: global supply chain management .
• Leadership qualities: does successful project management need them?

Human resource management is one of the most interesting spheres of business. After all, it’s all about people!

There are three major areas of a human resource manager’s responsibilities. They are: staffing, allocating compensation and benefits for employees, and administrating work.

There’s so much you can do as an HR specialist. It’s as people-oriented as a profession can get. It’s always a continuous process, too. You’ll never get bored!

There are a number of questions an HR specialist needs to know the answer to. How to select the best recruits? How to encourage team spirit and teamwork among the employees? How to motivate people? How to appraise and how to punish? All of those questions and more are raised in our selection of human resources research topics!

• Training of employees as a performance enhancer. How does training of employees correspond with their performance? Produce real-life data. Use a questionnaire to identify and determine the workforce needs in an organization. Analyze the data by calculating a simple percentage analysis. How much did employee training influence their performance? Was it cost-effective?
• Performance evaluation and its impact on productivity. How does performance evaluation impact employee productivity? What is its purpose? What is the difference between formal and informal evaluations? How should a performance evaluation be carried out? Describe each of the steps. What is the influence of a poor evaluation on an employee’s morale and their absenteeism rate? Produce real-life data.
• Motivation and its impact on morale. What motivation theories are there? Which are the most popular to utilize in organizations today? What does the process of staff motivation look like? Does it influence employee performance? Produce real-life data. Analyze the data by calculating a simple percentage analysis.
• Performance appraisal and its impact on productivity. What is performance appraisal, and how is it different from performance evaluation / employee motivation? Why is it considered to be crucial for the growth and survival of an organization? What is the role of performance appraisal as a strategic factor? Describe what performance appraisal techniques are used in an organization. How does it impact employee productivity? Produce real-life data.
• Human resource and its relevance in modern business. Why are the effective acquisition, utilization, and maintenance of human resources considered to be central to the growth of an organization? How can executive initiative utilize human resources profitably for an organization? What are the techniques of sustaining and developing human resources in an organization? How to achieve maximum cooperation between staff and management?
• Stress and its impact on the employee performance. What is the effect of stress on workers’ performance? Produce real-life data. Collect data using questionnaires and descriptive survey research design. Present the collected data in tables. Analyze it using simple percentages and frequencies.
• Staff training in business organizations. How to identify the training needs of an organization? What is the role of management in staff training and development? What types of training methods are there? What are the effects of training on employee performance? Produce real-life data.

Here are some of the simpler human resources topics to explore:

• Employee loyalty: what are the main factors that can increase it?
• The cost of prejudice and discrimination on the wprkplace .
• Conflicts in the workplace : how to resolve them? What are the most typical ones?
• Cultural differences: how can human resource managers work around cultural differences in an international company?

• Recruiting students: what are the pros and cons? 
• Compensation and benefits are the parts of employment relationship . 
• Employees’ education : should a company pay for it? 
• Harmful outsourcing of United States jobs . 
• Outsourcing and freelance workers: what are the pros and cons? 
• Recruitment : what are the opportunities and risks of recruiting new team members? 
• How to motivate employees effectively?  
• HR managers: how to select, recruit, hire, and educate human resource managers?  
• Legal aspects of human resource management . 
• Overqualified employees: how should an HR manager deal with an overqualified employee? 
• Google company: workforce diversity policy . 
• Talent hunting and management: what’s the human resource manager’s role in this process? 
• Character types: what character types are there, and how do they affect the team-building process in a company? 
• Workplace harassment and bullying: how should a human resource manager deal with such challenges? What strategies of prevention are to be employed? 
• Diversity : how can a company encourage it? What is its impact on the dynamics in the workplace? 
• Communication: how to make it effective? How does it affect a company’s success? 
• Wages : do they affect employee productivity? How to increase employees’ motivation and make it cost-effective? 
• Assessing employee performance : what are the best ways to do it? What tools and criteria are there? 
• The role of diversity in the workplace . 
• Labor laws : what are the most critical issues to be resolved? 
• Company data : how to protect it in the age of technology? 
• Equal pay : are staff members paid equally, and how can HR managers address this issue? 
• Leadership styles . 
• Health problems: how can they affect employees’ productivity, and how can HR managers address this issue? 
• Riordan Manufacturing: HR marketing services . 
• Workplace motivation: what motivates people to work more? 
• Mergers and acquisitions : what is the role of an HR specialist in these processes? 
• Managing a diverse workforce . 
• Employee loyalty: how can HR specialists encourage employee loyalty through developing the job satisfaction factor? 
• Organizational burnout of employees . 
• Employee retention: which factors contribute to it? 
• Salary bonuses: what are their additional benefits? How can an HR specialist identify who is eligible for getting them? 
• Strategic human resources : is there global competitiveness on it, and why? 
• Human resources market: describe its demand and supply circle. 
• Daily childcare: how can it enhance the performance of employees in the company? 
• Compensation packages : what are they and what is their function? How can an HR specialist identify who is eligible for getting them? 
• Career planning : should it be more people-oriented, or is it to be centered around companies? 
• Professional qualities vs. fitting personality: which is more important? 
• Performance tests: how are they to be conducted? 
• Do remote interviews match in their effectiveness with personal ones? 

The Accountancy , Business , and Management (ABM) research focuses on the basic concepts of financial, marketing, and business management. ABM research explores various strategies employed in the business, marketing, and accounting spheres. It helps specialists in the sphere discern which business theories work best when put to practice.

Qualitative research gathers non-numerical data used to uncover customers’ opinions, thoughts, and trends. ABM qualitative studies use focus groups, observations, and interviews. The importance of the qualitative method have been increasingly recognized in the ABM field as a rich in detail and insightful way of analyzing the current market situation.

The nature of business research is the collection, study, and analysis of various business-related data to acquire detailed information and use it to maximize sales and profit of a business. The employed research methods include qualitative and quantitative types. The importance and benefits of business research can’t be overrated.

A marketing research topic is an issue that a researcher is investigating in their marketing research paper. The topic needs to be specific and well-defined to ensure the success of a research project on market and marketing. Selecting a topic is a challenging part of the marketing research.

Learn more on this topic:

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• Gale Databases: Gale
• Writing a Research Paper: Purdue OWL
• What are the Topics used in Research Starters – Business? EBSCO Connect
• What should be a good topic for research related to Accountancy, Business, and Management? Quora
• The difference between quantitative vs. qualitative research: SurveyMonkey
• Understanding Quantitative vs. Qualitative Research: Medium.com
• PhDs in Business & Management: Five Hot Research Topics (TopUniversities)
• All Topics: Harvard Business Review
• Research topics and projects: QUIT Business School
• Browse All Topics: Harvard Business School
• Market Research: Entrepreneur
• Management Accounting Research: Elsevier
• Accounting Research Tutorial: UF Libraries
• What Is Management Research Actually Good For? Harvard Business Review
• What is Management Research? University of Toronto
• The value of management research to managers: The Conversation
• Human Resources: Harvard Business School
• Research & Surveys: SHRM
• Human Resources in Research: UOttawa
• BA (Hons) Business Studies: University of Stirling
• BA Research: University of Newcastle
• Education Studies BA: UCL Institute of Education
• Areas of Research: PhD in Management, Michigan State University
• Research focus areas in business and government: Victoria University of Wellington
• PhD Subject Groups: Business School, University of Edinburgh
• Research areas: The University of Sydney Business School
• Research topics: Leeds University Business School
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10 Trending Business Management Research Topics in 2024

Home Blog Business Management 10 Trending Business Management Research Topics in 2024

Business management has become essential for staying competitive and profitable in today's fast-paced world. It encompasses understanding all aspects of business, from its structure to finance, marketing, and strategy. Pursuing a postgraduate course in business management, such as PGDM, requires writing a well-researched paper to kickstart one's career. 

However, the biggest challenge lies in selecting a relevant and trending research topic. To help with this, we have compiled a list of ten business management research paper topics that are currently trending in 2024, covering advancements in technology and innovative leadership strategies. Enrolling in Business Management training courses can further enhance your skills and knowledge, enabling you to take your career to new heights. So, let's delve into these cutting-edge topics together and gain insights for career growth.

What are some Good Business Management Research Topics?

Every aspect of business, like strategy, finance, operations, and management, is essential. So, it’s hard to say that a particular area of research is more significant. Choosing the best research topic in business management within your area of interest or specialization is one way to decide what your business management research project will be about. It is also a learning process and an opportunity to showcase your in-depth knowledge. 

But if you want to explore other options, write about trending issues and events in the business world, and learn something new, here’s a list of 10 research proposal topics in business management that can help you create an engaging and practical project. You can also take a CCBA training certification to learn more in-depth about business management. 

Conflict Management in a Work Team

With businesses going global, team management has escalated from merely managing people to guiding, mentoring and resolving conflicts among individuals. Teams with multicultural members from different departments are fertile ground for conflicts. If you are looking for international business management research topics, conflict management in work teams is an excellent option. 

This research will give you an insight into the various causes of conflict and different techniques and methods of conflict resolution within global multi-lingual and multi-cultural teams enabling you to lead teams successfully and keep disruptions minimal. Better teams translate to better productivity and, eventually, revenue. On the personal front, it means career growth, leadership roles, and higher pay scales for you.

The Role of Women in Business Management

In contemporary society, women have made notable strides in shattering patriarchal norms and embracing diverse opportunities and career paths, thereby demonstrating their strength and autonomy. While women encounter challenges in assuming leadership roles, often stemming from prevailing cultural attitudes, their presence in business management positions is more prevalent than commonly perceived. This prompts inquiry into the factors that contribute to the exceptional success of certain women in managerial positions and the unique value they bring to such roles. Exploring this subject through qualitative research could yield insightful findings regarding women's impact on business management.

Issues that Affect the Management of Business Startups

The COVID-19 pandemic drove everyone online and created a new digital startup ecosystem. However, while it may be easy to set up a digital business, sustenance, scaling, and growth are some of the challenges that follow. If you are entrepreneurial, your research title about business management should read something like “Challenges in the startup ecosystem.” Such research covers issues that affect the management of business startups. It covers the various factors that lead to success and the pitfalls and obstacles on the growth trajectory. It covers effective strategies to mitigate or work around challenges, and this is where you can get creative. Limiting your research to startups is okay, but you can also cover significant ground across other business models.

Consequences of Excessive Work in Business

Work-life balance is the buzzword in today’s business environment. If you choose to write your thesis on the impact of excessive work in business, it could well escalate to international levels as everyone talks about employee well-being, from corporates to SMEs and top management to HR. 

The single most significant reason behind this is the instances of early burnout seen in the past. Secondly, globalization is another cause for concern since people are often required to work multiple shifts. Lastly, the recent trend of post-Covid layoffs that have driven the need for side hustle makes it even more necessary to keep track of how hectic business operations are. 

Why You Should Start a New Business After One Fails

Failure is the steppingstone to success. Or so the saying goes. The recent outcrop of start-ups has proven this to be true. If one venture fails, do not give up. Learn from the experience and start again. Not only is that the mantra of the current generation, but it is also among the trending quantitative research topics in business management. 

The main objective and outcome of this business management research topic are to explore lessons learned from failures, the advantages of starting afresh, and the strategies for overcoming the fear of failure.

Importance of Inter-organizational Leadership and Networks

This research focuses on managing global networks in leadership roles. It is among the hot favorite research topics for business management students considering how businesses are going global. If you are an aspiring global entrepreneur or leader, you would want to know more about local and global inter-organizational networks, how things work, how people communicate, etc. Researching inter-organizational leadership and networks can provide insights into businesses' challenges and opportunities when building and maintaining relationships. Managing these relationships is another challenging part of the process, and that is what you will learn through this research. 

How to Manage Organizational Crisis in Business

Not only is crisis management a critical leadership skill, but today's turbulent business environment is fertile ground for an organizational crisis. Globalization, digitization, and the startup ecosystem have disrupted the environment. Barring corporates, a crisis can strike any business at any time and bailing out of that crisis is the responsibility of the business leadership. Managing an organizational crisis in business is a popular business management research paper topic, especially among MBA students, PGDM, and aspiring entrepreneurs.

Product and Service Development in a Strategic Alliance

When it comes to research paper topics related to business management, one area worth exploring is product bundling in a strategic alliance. The ICICI credit card offered to online customers of Amazon India is a classic example.

Development of such strategic products or services requires in-depth product knowledge, knowledge of finance, and of course, a strategic mindset. If you have a strategic mindset and interest in product management, this is one of your best business management research project topics.

Innovation and Network Markets as a Business Strategy

Innovation and Network marketing is an emerging and strategic business model for startups. When entrepreneurs need more resources to raise seed or venture capital for their businesses, they elect to market their products through networking. Social Media platforms like Facebook offer substantial networking opportunities. Choose this probe as your quantitative research topic for business management if you have entrepreneurial aspirations to understand every aspect of this business model and strategy in depth.

Social Enterprise and Entrepreneurship

Social enterprise is any business having a social objective and undertaking activities in the public interest. Writing a research paper on social enterprises and entrepreneurship will lead you to explore opportunities that can bring an innovative change in society and hold business potential. One thing to remember if you want to explore social enterprise and entrepreneurship as one of several business management research titles is that the organizational goal is primarily social impact rather than revenue generation. This research will make you more open to an inclusive idea of growth by bringing you closer to social causes, marginalized communities, and people thriving in them.

Business Research: Types and Methodologies

Business research, like any other research, involves the collection of data and information about your chosen topic, analysis of the information and data gathered, and exploring new possibilities in the field. 

Broadly speaking, research may be of two types – Quantitative or Qualitative. Quantitative research, also called empirical research, involves the collection of data from sample groups to answer a question. Qualitative research has more to do with the impact of certain phenomena. Such research is usually an extension of previously researched topics. 

The table below highlights the difference between quantitative research topics in business management and qualitative research about business management. 

How to Find Business Research Topics?

This is just our list of hot and trending business research topics. To help you discover more research project topics on business management, here are some quick-follow tips:

Identify Your Interests

Start by making a list of the various aspects of business management that interest you. Rate them on a scale of 1-10, with one being the least liked and 10 being your most favorite. You can also narrow down your topic to a specific niche while seeking sample research topics in business management.

Read Academic Journals

You might want to conduct preliminary research on a few of the topics you shortlisted to see if something interesting jumps out at you. One way to do this is by reading academic journals related to your selected area of business management. Findings by earlier researchers may trigger innovative thought.

Attend Events

Attending business events like seminars, conferences, and webinars on topics of interest can help you narrow down your list of research topics related to business management. It is also an excellent way to gather knowledge about your area of interest as well as to grow your network.

Consult your supervisor or Mentor

Your thesis supervisor is a valuable resource when searching for the best research topics in business management. They can guide you about relevant research areas and help you identify potential research questions apart from guiding you on research presentation.

Use Online Resources

Many research journals online allow students access to research papers either free of cost or in exchange for a small fee. Explore this resource and sign up for a few that are relevant to your area of interest.

The world of business management is constantly evolving and finding the right business management research topic might seem like a Herculean task. But, with a little thought, planning, and some research, it is not that hard. So, the 10 topics we've explored in this blog represent some of the most significant areas of development in the field of business management today, from the rise of women as business leaders and to the importance of innovation and network markets. As we move into 2024 and beyond, it's clear that these topics will only continue to grow in importance, shaping the way we do business and interact with the world around us. By staying informed and engaged with the latest research and trends, you can position yourself as a thought leader and innovator in the world of business management. 

Also, our pointers on how to discover a business management research topic will help you identify a list of research topics in business management for your thesis. You can then narrow it down to your area of talent or interest. If you still want to know more, you can enroll in our  KnowledgeHut Business Management training , where you’ll learn more about the different aspects of business. 

Frequently Asked Questions (FAQs)

Business management is wide in scope, and there is a spectrum of research topics to choose from. The most prominent areas of business include finance, operations, procurement, marketing, and HR. Within each of these, you’ll find several macro and micro niches to explore.

An example of a business research study could be investigating the impact of social media marketing on consumer buying behavior or examining the effectiveness of a new leadership development program in a company.

The 4 types of business research include:

• Exploratory
• Descriptive

Mansoor Mohammed

Mansoor Mohammed is a dynamic and energetic Enterprise Agile Coach, P3M & PMO Consultant, Trainer, Mentor, and Practitioner with over 20 years of experience in Strategy Execution and Business Agility. With a background in Avionics, Financial Services, Banking, Telecommunications, Retail, and Digital, Mansoor has led global infrastructure and software development teams, launched innovative products, and enabled Organizational Change Management. As a results-driven leader, he excels in collaborating, adapting, and driving partnerships with stakeholders at all levels. With expertise in Change Management, Transformation, Lean, Agile, and Organizational Design, Mansoor is passionate about aligning strategic goals and delivering creative solutions for successful business outcomes. Connect with him to explore change, Agile Governance, implementation delivery, and the future of work.

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