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• 18 Jun 2024
• Cold Call Podcast

How Natural Winemaker Frank Cornelissen Innovated While Staying True to His Brand

In 2018, artisanal Italian vineyard Frank Cornelissen was one of the world’s leading producers of natural wine. But when weather-related conditions damaged that year’s grapes, founder Frank Cornelissen had to decide between staying true to the tenets of natural wine making or breaking with his public beliefs to save that year’s grapes by adding sulfites. Harvard Business School assistant professor Tiona Zuzul discusses the importance of staying true to your company’s principles while remaining flexible enough to welcome progress in the case, Frank Cornelissen: The Great Sulfite Debate.

• 04 Jun 2024

How One Insurtech Firm Formulated a Strategy for Climate Change

The Insurtech firm Hippo was facing two big challenges related to climate change: major loss ratios and rate hikes. The company used technologically empowered services to create its competitive edge, along with providing smart home packages, targeting risk-friendly customers, and using data-driven pricing. But now CEO and president Rick McCathron needed to determine how the firm’s underwriting model could account for the effects of high-intensity weather events. Harvard Business School professor Lauren Cohen discusses how Hippo could adjust its strategy to survive a new era of unprecedented weather catastrophes in his case, “Hippo: Weathering the Storm of the Home Insurance Crisis.”

• 23 Apr 2024
• In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

What can companies and regulators do as climate predictions grow grimmer? They should measure impact, strengthen environmental institutions, and look to cities to lead, say Robert Kaplan, Shirley Lu, and Rosabeth Moss Kanter.

• 17 Jan 2024
• Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Many companies set emissions targets with great fanfare—and never meet them, says research by Shirley Lu and colleagues. But what if investors held businesses accountable for achieving their climate plans?

• 23 Jun 2023

This Company Lets Employees Take Charge—Even with Life and Death Decisions

Dutch home health care organization Buurtzorg avoids middle management positions and instead empowers its nurses to care for patients as they see fit. Tatiana Sandino and Ethan Bernstein explore how removing organizational layers and allowing employees to make decisions can boost performance.

• 07 Feb 2023

Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay

What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen.

• 13 Jan 2023

Are Companies Actually Greener—or Are They All Talk?

More companies than ever use ESG reports to showcase their social consciousness. But are these disclosures meaningful or just marketing? Research by Ethan Rouen delves into the murky world of voluntary reporting and offers advice for investors.

• 24 Feb 2022

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

After two years of COVID-19, many hospitals still haven't figured out how to manage the overwhelming wave of patients that flood ICUs during each surge. Regina Herzlinger and Richard Boxer offer a novel solution. Open for comment; 0 Comments.

• 28 Feb 2021
• Working Paper Summaries

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise's expected returns, and can be adapted to correct for the use of stale accounting data.

Measuring Employment Impact: Applications and Cases

Employment impact-weighted accounting statements quantify the positive and negative effects of firm practices for employees and the broader labor community. This analysis of companies in different sectors shows how these statements are beneficial both at an aggregate and more specific level.

• 02 Nov 2020

Accounting for Organizational Employment Impact

Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Closed for comment; 0 Comments.

• 20 Sep 2020

Updating the Balanced Scorecard for Triple Bottom Line Strategies

Society increasingly expects businesses to help solve problems of environmental degradation, inequality, and poverty. This paper explains how the Balanced Scorecard and Strategy Map should be modified to reflect businesses’ expanded role for society.

• 24 Aug 2020

Performance Hacking: The Contagious Business Practice that Corrodes Corporate Culture, Undermines Core Values, and Damages Great Companies

Performance hacking (or p-hacking for short) means overzealous advocacy of positive interpretations to the point of detachment from actuals. In business as in research there are strong incentives to p-hack. If p-hacking behaviours are not checked, a crash becomes inevitable.

• 27 Feb 2020
• Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

Why do Harvard Business School scholars spend so much time and money analyzing health care delivery? Open for comment; 0 Comments.

• 18 Feb 2020

A Preliminary Framework for Product Impact-Weighted Accounts

Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries.

• 16 Oct 2019

Core Earnings? New Data and Evidence

Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.

• 28 May 2019

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan. Open for comment; 0 Comments.

• 22 Jan 2019

Corporate Sustainability: A Strategy?

Between 2012 and 2017, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices. This dynamic distinction helps for understanding whether and how sustainability practices can help companies establish a competitive advantage over time.

• 03 Jan 2019

Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds

Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.

• 03 Dec 2018

How Companies Can Increase Market Rewards for Sustainability Efforts

There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim. Is your company undervalued? Open for comment; 0 Comments.

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Accounting and Finance Research (AFR) (ISSN 1927-5986 E-ISSN 1927-5994) is a double-blind peer-reviewed journal, published by Sciedu Press. The journal seeks to publish research articles that are original hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, corporate finance, investment, insurance, monetary banking, stock exchange, capital markets and relevant subjects. The journal is published in both online and printed versions. All publications are open access in full text and free to download.

This journal accepts article submissions online or by e-mail ( [email protected] ).

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This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

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Copyrights for articles are retained by the authors, with first publication rights granted to the journal. Authors have rights to reuse, republish, archive, and distribute their own articles after publication. The journal/publisher is not responsible for subsequent uses of the work.

This journal is licensed under a  Creative Commons Attribution 4.0 License .

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2024Q1: Articles Received: 24; Accepted: 13; Rejected: 9; Published: 6; Retracted: 0

2023: Articles Received: 82; Accepted: 41; Rejected: 34; Published: 29; Retracted: 0

2022: Articles Received: 74; Accepted: 43; Rejected: 29; Published: 15; Retracted: 0

2021: Articles Received: 48; Accepted: 28; Rejected: 21; Published: 22; Retracted: 0

2020: Articles Received: 103; Accepted: 55; Rejected: 46; Published: 28; Retracted: 0

2019: Articles Received: 126; Accepted: 82; Rejected: 44; Published: 69; Retracted: 0

2018: Articles Received: 150; Accepted: 86; Rejected: 57; Published: 78; Retracted: 0

2017: Articles Received: 172; Accepted: 118; Rejected: 55; Published: 87; Retracted: 0

2016: Articles Received: 131; Accepted: 77; Rejected: 39; Published: 58; Retracted: 0

2015: Articles Received: 105; Accepted: 70; Rejected: 34; Published: 54; Retracted: 0

2014: Articles Received: 114; Accepted: 87; Rejected: 24; Published: 67; Retracted: 0

2013: Articles Received: 81; Accepted: 59; Rejected: 24; Published: 56; Retracted: 0

• Vol. 13, No. 3 [In Progress]

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e-Version First is a feature offered through our journal platform. It allows PDF version of manuscripts that have been peer reviewed and accepted, to be hosted online prior to their inclusion in a final printed journal. Readers can freely access or cite the article. We aim to publish accepted manuscripts in e-Version First in two week's time after the final draft completed.

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a) Submission Acknowledgement

When you submit a manuscript online, you will receive a submission acknowledgement letter sent by the online system automatically. For email submission, the editor or editorial assistant sends an e-mail confirmation to the submission’s author within one to three working days. If you fail to receive this confirmation, please check your bulk email box or contact the editorial assistant by email: [email protected] .

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c) Peer Review

We use a double-blind system for peer review; both reviewers’ and authors’ identities remain anonymous. The submitted manuscript will be reviewed by at least two experts: one editorial staff member as well as one to three external reviewers. The review process may take four to ten weeks.

d) Decision Is Made

The decision to accept or reject an article is based on the suggestions of reviewers. If differences of opinion occur between reviewers, the editor-in-chief will weigh all comments and arrive at a balanced decision based on all comments, or a second round of peer review may be initiated.

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The result of review will be sent to the corresponding author and forwarded to other authors.

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If the submission is accepted, the authors revise paper and pay the Article Processing Charge ( 400USD ).

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The authors and readers will be notified and invited to visit our website for the newly published articles.

Vol 13, No 3 (2025): [In Progress]

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Accounting and Finance Thesis Topics

This page provides a comprehensive list of accounting and finance thesis topics designed to assist students in selecting an impactful subject for their thesis. Whether you are pursuing undergraduate, graduate, or postgraduate studies, the diverse array of topics presented here covers a broad spectrum of specialties within the field of accounting and finance. From traditional areas like audit and taxation to emerging fields like fintech and behavioral finance, this collection aims to cater to a variety of research interests and academic requirements. Each category is meticulously curated to inspire innovative thinking and encourage a deeper exploration of both established and contemporary issues in the discipline.

600 Accounting and Finance Thesis Topics

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Get 10% off with 24start discount code, browse accounting and finance thesis topics:.

• Accounting Thesis Topics
• Audit Thesis Topics
• Banking Thesis Topics
• Behavioral Finance Thesis Topics
• Capital Markets Thesis Topics
• Corporate Finance Thesis Topics
• Corporate Governance Thesis Topics
• Finance Thesis Topics
• Financial Economics Thesis Topics
• Financial Management Thesis Topics
• Fintech Thesis Topics
• Insurance Thesis Topics
• International Finance Thesis Topics
• Investment Thesis Topics
• Management Accounting Thesis Topics
• Personal Finance Thesis Topics
• Public Finance Thesis Topics
• Quantitative Finance Thesis Topics
• Risk Management Thesis Topics
• Taxation Thesis Topics

1. Accounting Thesis Topics

• The impact of artificial intelligence on financial reporting and compliance.
• Blockchain technology in accounting: disrupting traditional processes.
• The role of ethical leadership in promoting sustainable accounting practices.
• Comparative analysis of global accounting standards post-IFRS adoption.
• Cultural influences on multinational accounting practices.
• The future of green accounting in corporate sustainability initiatives.
• Digital currencies and their accounting implications within multinational corporations.
• The efficacy of automated accounting systems in small to medium enterprises.
• Forensic accounting as a tool against cyber financial fraud.
• Tax strategy and accounting ethics in the digital age.
• Non-profit accounting challenges in a post-pandemic world.
• Gig economy impacts on financial reporting and tax obligations.
• Continuous auditing in real-time financial data environments.
• Ethical conflicts in accounting decisions: a case study analysis.
• The integration of blockchain for transparency in financial auditing.
• Strategic management accounting techniques in agile organizations.
• Predictive analytics in accounting and its impact on business strategy.
• Cost management innovations in healthcare accounting.
• Regulatory impacts on financial disclosures and corporate accounting.
• Innovative financial planning tools for startup sustainability.
• The role of environmental, social, and governance (ESG) criteria in financial decision-making.
• Public sector accountability and accounting reforms.
• Big data analytics in financial statement analysis.
• Adapting accounting frameworks for emerging markets.
• The dynamics of accounting professionalism and ethical standards.
• Real-time financial reporting: challenges and advantages.
• Mergers and acquisitions: accounting for corporate restructuring.
• Artificial intelligence in audit operations: reshaping traditional frameworks.
• Corporate sustainability reporting: critical analysis of current practices.
• Tax evasion strategies and their impact on international accounting standards.

2. Audit Thesis Topics

• The effectiveness of continuous auditing in detecting and preventing fraud.
• Implementing a risk-based auditing framework in emerging markets.
• Enhancing corporate governance with robust audit committee functions.
• The comparative reliability of external audits versus internal controls.
• The impact of the latest regulatory frameworks on auditing standards.
• Ensuring auditor independence in a complex corporate milieu.
• Blockchain applications in enhancing audit trail transparency.
• Strategies for cybersecurity audits in financial institutions.
• Cultural impacts on audit practices in global organizations.
• The future of auditing: integrating real-time data analytics.
• The relationship between audit quality and investment decisions.
• Leveraging machine learning for enhanced audit precision.
• Auditing ethics in the face of financial technology innovations.
• The role of internal audits in reinforcing cybersecurity measures.
• Auditing challenges in decentralized platforms using blockchain technology.
• Comparative study of traditional and modern audit methodologies.
• The impact of data privacy regulations on audit practices globally.
• Developing effective audit strategies for cloud-based accounting systems.
• The role of audits in enhancing business resilience during economic downturns.
• Fraud detection techniques in an AI-driven audit environment.
• The effectiveness of environmental auditing in promoting corporate sustainability.
• Auditing for non-financial information: challenges and methodologies.
• Enhancing the transparency of public sector audits to improve trust.
• Implementing forensic auditing techniques in corporate fraud detection.
• The evolution of auditing standards in response to global financial crises.
• The role of technology in transforming audit documentation and reporting.
• Impact of auditor-client relationships on audit quality.
• Strategies for overcoming challenges in cross-border audit practices.
• Auditing supply chain operations for financial integrity and sustainability.
• The future of regulatory audits in a dynamically changing global market.

3. Banking Thesis Topics

• The future of digital banking post-COVID-19.
• Analyzing the impact of blockchain technology on international banking transactions.
• The role of central banks in managing digital currency implementations.
• Sustainable banking practices: integrating ESG factors into bank operations.
• The evolution of consumer banking behavior influenced by mobile technologies.
• Cybersecurity strategies in banking: preventing breaches in a digital age.
• The effectiveness of monetary policy in digital banking ecosystems.
• Banking regulations and their impact on global economic stability.
• Fintech innovations and their integration into traditional banking systems.
• The impact of banking deserts on rural economic development.
• Artificial intelligence in banking: reshaping customer service and risk management.
• The role of ethical banking in promoting financial inclusion.
• Impact of Brexit on UK banking: challenges and opportunities.
• Stress testing in banks: approaches and implications for financial stability.
• Consumer data protection in online banking: challenges and solutions.
• The influence of microfinancing on developing economies.
• The impact of interest rate changes on banking profitability.
• Role of banking in supporting sustainable energy financing.
• Technological disruptions in banking: a threat or an opportunity?
• The effect of global banking regulations on emerging market economies.
• Strategies for managing credit risk in post-pandemic recovery phases.
• The growing role of Islamic banking in the global finance sector.
• The impact of non-traditional banking platforms on financial services.
• Data analytics in banking: enhancing decision-making processes.
• Cross-border banking challenges in a globalized economy.
• The future of branchless banking: implications for customer engagement.
• Banking transparency and its effects on consumer trust.
• The role of banks in facilitating international trade.
• Innovations in mortgage banking and their impact on housing markets.
• The effects of banking consolidation on competition and service delivery.

4. Behavioral Finance Thesis Topics

• The psychological effects of financial losses on investment behavior.
• Behavioral biases in financial decision-making: a case study of stock market investors.
• The impact of social media on investor behavior and market outcomes.
• Cognitive dissonance and its effect on personal financial planning.
• The role of emotional intelligence in financial trading success.
• Exploring the herding behavior in cryptocurrency markets.
• Behavioral finance strategies to mitigate impulse spending.
• The influence of cultural factors on investment decisions.
• Psychological factors driving risk tolerance among millennials.
• The effect of behavioral finance education on individual investment choices.
• Overconfidence and trading: an analysis of its impact on stock returns.
• Decision-making processes under financial stress: a behavioral perspective.
• The role of behavioral factors in the success of financial advisement.
• The impact of behavioral insights on retirement savings plans.
• Anchoring bias in financial forecasting and market predictions.
• The role of optimism and pessimism in financial markets.
• Behavioral finance and its role in shaping sustainable investing.
• Understanding the gap between perceived and actual financial knowledge.
• Behavioral interventions to improve financial literacy.
• The influence of personality traits on financial decision-making.
• Behavioral economics: redesigning financial products for better decision outcomes.
• The effectiveness of nudge theory in personal finance management.
• The impact of financial anxiety on decision-making efficiency.
• The behavioral aspects of financial negotiation.
• Market sentiment analysis: behavioral finance in algorithmic trading.
• The psychological impact of financial news on market movements.
• Behavioral finance insights into crowd-funding behaviors.
• Ethical considerations in behavioral finance research.
• The influence of age and life stage on financial risk-taking.
• Behavioral finance in corporate decision-making: case studies of strategic financial planning.

5. Capital Markets Thesis Topics

• The future trajectory of global capital markets in the post-pandemic era.
• Impact of quantitative easing on emerging market economies.
• The role of technology in enhancing liquidity in capital markets.
• Analysis of market efficiency in different economic cycles.
• The effects of political instability on capital market performance.
• Environmental, Social, and Governance (ESG) criteria and their impact on capital market trends.
• Cryptocurrency as an emerging asset class in capital markets.
• The role of sovereign wealth funds in global capital markets.
• Algorithmic trading and its influence on market dynamics.
• The impact of international sanctions on capital markets.
• High-frequency trading: market benefits and systemic risks.
• The role of capital markets in financing green energy initiatives.
• Impact of fintech on traditional capital market structures.
• Corporate bond markets and their responsiveness to economic changes.
• The influence of central bank policies on capital market stability.
• Market anomalies and behavioral economics: exploring the deviations from market efficiency.
• The role of investor sentiment in capital market fluctuations.
• Crowdfunding as an alternative financing mechanism in capital markets.
• Regulatory challenges facing capital markets in developing countries.
• The future of securitization post-global financial crisis.
• Derivatives markets and their role in risk management.
• The impact of technology IPOs on market perceptions.
• Venture capital and its influence on market innovation.
• Corporate governance and its effect on equity prices.
• The role of market makers in maintaining market stability.
• Ethical investing and its traction in the capital market.
• The impact of demographic shifts on investment trends.
• The interplay between macroeconomic policies and capital market growth.
• Leveraging machine learning for capital market predictions.
• The role of media in shaping public perceptions of capital markets.

6. Corporate Finance Thesis Topics

• The impact of global economic shifts on corporate financing strategies.
• Analyzing the role of corporate finance in driving sustainable business practices.
• The influence of digital transformation on corporate financial management.
• Risk management in corporate finance during uncertain economic times.
• The effects of corporate financial restructuring on shareholder value.
• Financing innovation: How corporations fund new technology investments.
• The role of private equity in corporate finance.
• Strategies for managing corporate debt in a fluctuating interest rate environment.
• Impact of mergers and acquisitions on corporate financial health.
• ESG (Environmental, Social, and Governance) factors in corporate finance decisions.
• The future of corporate finance in the era of blockchain and cryptocurrencies.
• The role of financial analytics in optimizing corporate investment decisions.
• Corporate finance challenges in emerging markets.
• Venture capital and its impact on corporate growth.
• Corporate financial transparency and its effect on investor relations.
• The role of CFOs in navigating new global tax laws.
• Financial technology innovations and their implications for corporate finance.
• The impact of international trade agreements on corporate financing.
• Corporate finance strategies in the healthcare sector.
• The influence of shareholder activism on corporate financial policies.
• The future of corporate banking relationships.
• Capital allocation decisions in multinational corporations.
• The role of artificial intelligence in financial forecasting and budgeting.
• The impact of demographic changes on corporate finance strategies.
• Managing financial risks associated with climate change.
• The role of corporate finance in business model innovation.
• Financing strategies for startups versus established firms.
• The effect of corporate culture on financial decision-making.
• Corporate governance and its influence on financial risk management.
• The evolving landscape of securities regulations and its impact on corporate finance.

7. Corporate Governance Thesis Topics

• The impact of governance structures on corporate sustainability and responsibility.
• Board diversity and its effect on corporate decision-making processes.
• Corporate governance mechanisms to combat corruption and enhance transparency.
• The role of stakeholder engagement in shaping governance practices.
• Analyzing the effectiveness of corporate governance codes across different jurisdictions.
• The influence of technology on corporate governance practices.
• Governance challenges in family-owned businesses.
• The impact of corporate governance on firm performance during economic crises.
• Shareholder rights and their enforcement in emerging market economies.
• The future of corporate governance in the digital economy.
• The role of ethics in corporate governance.
• Corporate governance and risk management: interlinkages and impacts.
• The effects of regulatory changes on corporate governance standards.
• ESG integration in corporate governance.
• The role of internal audits in strengthening corporate governance.
• Corporate governance in non-profit organizations.
• The influence of activist investors on corporate governance reforms.
• The effectiveness of whistleblower policies in corporate governance.
• Cybersecurity governance in large corporations.
• Succession planning and governance in large enterprises.
• The impact of international governance standards on local practices.
• The role of governance in preventing financial fraud.
• Corporate governance in the fintech industry.
• The relationship between corporate governance and corporate social responsibility.
• The impact of global economic policies on corporate governance.
• Data privacy and security: Governance challenges in the information era.
• The role of governance in managing corporate crises.
• The impact of leadership styles on corporate governance effectiveness.
• Corporate governance and its role in enhancing business competitiveness.
• The evolving role of board committees in strategic decision-making.

8. Finance Thesis Topics

• Financial implications of global climate change initiatives.
• The future of financial markets in the face of geopolitical uncertainties.
• The impact of microfinance on poverty alleviation in developing countries.
• Cryptocurrency: emerging financial technology and its regulatory challenges.
• The role of financial institutions in fostering economic resilience.
• Innovations in financial products for an aging global population.
• The impact of digital wallets on traditional banking systems.
• Financial literacy and its role in promoting socio-economic equality.
• The effect of fintech on the global remittance landscape.
• Risk management strategies in finance post-global financial crisis.
• The influence of behavioral finance on investment strategies.
• The evolving role of central banks in digital currency markets.
• Financing sustainable urban development.
• The impact of artificial intelligence on personal finance management.
• Peer-to-peer lending and its effect on traditional credit markets.
• The role of finance in facilitating international trade and development.
• The implications of Brexit on European financial markets.
• Financial derivatives and their role in modern economies.
• The effects of sanctions on financial transactions and economic stability.
• The future of investment banking in a technology-driven world.
• Financial models for predicting economic downturns.
• The impact of financial education on consumer behavior.
• Securitization of assets: benefits and risks.
• The role of financial services in disaster recovery and resilience.
• Emerging trends in global investment patterns.
• Financial strategies for managing corporate mergers and acquisitions.
• The influence of cultural factors on financial systems and practices.
• The effectiveness of financial sanctions as a geopolitical tool.
• The future of financial privacy in an interconnected world.
• The role of finance in promoting renewable energy investments.

9. Financial Economics Thesis Topics

• The economic impact of quantitative easing in developed versus emerging markets.
• The implications of negative interest rates for global economies.
• Economic predictors of financial market behavior in crisis periods.
• The relationship between government debt and economic growth.
• Economic consequences of income inequality on national financial stability.
• The effects of consumer confidence on economic recovery.
• The role of economic policy in shaping housing market dynamics.
• The impact of global trade wars on financial economics.
• The influence of demographic shifts on economic policy and financial markets.
• Macroeconomic factors influencing cryptocurrency adoption.
• The role of economic theory in developing financial regulation.
• The impact of tourism economics on national financial health.
• Economic strategies for combating hyperinflation.
• The role of sovereign wealth funds in global economic stability.
• Economic analyses of environmental and resource economics.
• The implications of fintech on traditional economic models.
• Economic impacts of global pandemic responses by governments.
• The future of labor markets in a digitally transforming economy.
• Economic considerations in renewable energy finance.
• The economics of privacy and data security in financial transactions.
• The role of international economic organizations in financial regulation.
• Economic effects of technological innovation on traditional industries.
• The impact of economic sanctions on international relations and finance.
• The role of consumer spending in economic recovery phases.
• Economic policies for addressing wealth gaps.
• The economic impact of climate change on financial sectors.
• The role of economic research in crafting sustainable development goals.
• The economics of health and its impact on national economies.
• Global economic trends and their implications for financial forecasting.
• The relationship between educational economics and workforce development.

10. Financial Management Thesis Topics

• The strategic role of financial management in corporate sustainability.
• Impact of global financial regulations on corporate financial management.
• Financial management techniques for optimizing supply chain operations.
• The role of financial management in crisis recovery and resilience.
• Emerging technologies in financial management systems.
• The impact of corporate social responsibility on financial management strategies.
• Financial planning for long-term business growth in volatile markets.
• The influence of global economic conditions on financial management practices.
• Financial management challenges in the nonprofit sector.
• The role of financial management in mergers and acquisitions.
• The impact of digital currencies on corporate financial management.
• Financial risk management strategies in an era of global uncertainty.
• The role of financial management in enhancing operational efficiency.
• Financial management best practices in the tech industry.
• The impact of consumer behavior trends on financial management.
• Financial management in the healthcare sector: Challenges and strategies.
• The influence of artificial intelligence on financial decision-making processes.
• Financial management strategies for small and medium-sized enterprises (SMEs).
• The role of financial management in international expansion.
• Ethical considerations in financial management practices.
• Financial management in the energy sector: challenges and innovations.
• Financial strategies for managing environmental risks.
• The role of financial management in startup success and sustainability.
• The impact of financial transparency on corporate governance.
• Financial management and investor relations: integrating strategic communication.
• The role of financial management in educational institutions.
• Managing financial instability in emerging markets.
• Financial management practices in the gig economy.
• The role of financial managers in driving business model innovations.
• Financial management tools for effective capital allocation.

11. Fintech Thesis Topics

• The impact of blockchain on global payment systems.
• Regulation challenges for fintech innovations: A cross-country analysis.
• The role of fintech in democratizing access to financial services.
• Machine learning and artificial intelligence in predictive financial modeling.
• The evolution of peer-to-peer lending platforms and their impact on traditional banking.
• Cryptocurrency adoption: consumer behavior and market dynamics.
• The future of robo-advisors in personal finance management.
• The impact of mobile banking on financial inclusion in developing countries.
• Fintech solutions for microfinance: scalability and sustainability issues.
• Data privacy and security challenges in fintech applications.
• The role of fintech in enhancing cybersecurity in financial transactions.
• The impact of fintech on traditional banking employment.
• Regulatory technology (RegTech) for compliance management: trends and challenges.
• Fintech and its role in combating financial crime and money laundering.
• The influence of fintech on the insurance industry: insurtech innovations.
• Fintech investments: market trends and future prospects.
• The role of big data analytics in fintech.
• Digital wallets and the future of consumer spending behavior.
• Impact of fintech on wealth management and investment strategies.
• Challenges and opportunities of implementing distributed ledger technology in financial services.
• Consumer trust and fintech: building relationships in a digital age.
• The evolution of payment gateways: fintech at the forefront.
• Fintech’s impact on cross-border payments and remittances.
• The role of fintech in the development of smart contracts.
• The influence of fintech on financial market transparency.
• Fintech as a driver for financial sector innovation in emerging markets.
• The impact of artificial intelligence on risk assessment in fintech.
• Fintech and financial stability: an analysis of systemic risks.
• The role of fintech in streamlining government and public sector finance.
• Ethical considerations in fintech: balancing innovation with consumer protection.

12. Insurance Thesis Topics

• The future of insurance in the age of climate change.
• The impact of artificial intelligence on underwriting and risk management.
• Cyber risk insurance: emerging challenges and opportunities.
• The role of insurance in managing public health crises.
• Innovations in health insurance: technology-driven approaches to coverage.
• The evolution of automotive insurance in the era of autonomous vehicles.
• Insurance fraud detection using big data analytics.
• Regulatory challenges in the global insurance market.
• The influence of behavioral economics on insurance product design.
• The role of reinsurance in stabilizing insurance markets.
• Insurance and financial inclusion: strategies for reaching underserved communities.
• The impact of technological advancements on insurance pricing models.
• The role of insurance in disaster risk reduction and management.
• Customer data management in the insurance industry: privacy versus personalization.
• The future of life insurance: adapting to demographic shifts.
• The integration of IoT devices in home insurance policies.
• Blockchain applications in the insurance industry.
• The impact of social media on insurance marketing and customer engagement.
• Insurance as a tool for sustainable business practices.
• The role of insurance companies in promoting corporate social responsibility.
• The challenges of health insurance in a post-pandemic world.
• Emerging risks and insurance: addressing the needs of the gig economy.
• The role of insurance in mitigating financial risks associated with sports and entertainment.
• Ethical challenges in insurance: discrimination in risk assessment.
• The impact of global political instability on the insurance sector.
• Insurance products tailored for the elderly: opportunities and challenges.
• The role of insurance in fostering innovation in the construction industry.
• Insurance and climate resilience: protecting vulnerable communities.
• The evolving landscape of travel insurance amid global uncertainties.
• The role of insurance in the transition to renewable energy sources.

13. International Finance Thesis Topics

• The impact of currency fluctuations on international trade.
• Strategies for managing foreign exchange risk in multinational corporations.
• The effects of global economic sanctions on financial markets.
• The role of international financial institutions in economic development.
• Cross-border mergers and acquisitions: challenges and opportunities.
• The influence of geopolitical tensions on global financial stability.
• International tax planning and its implications for global investment.
• The future of international financial regulation in a post-Brexit Europe.
• The impact of emerging markets on global finance.
• Foreign direct investment trends and their economic impacts.
• The role of sovereign wealth funds in international finance.
• The challenges of implementing international accounting standards.
• The impact of international remittances on developing economies.
• The role of digital currencies in reshaping international finance.
• The effects of protectionist trade policies on global finance.
• International financial market trends and their implications for investors.
• The role of expatriate remittances in national economic stability.
• The impact of international trade agreements on financial services.
• Global risk management strategies in the finance sector.
• The role of green finance in promoting sustainable development.
• The impact of international environmental policies on financial strategies.
• The future of global banking in the context of rising nationalism.
• The role of international finance in disaster recovery and resilience.
• The influence of international finance on poverty reduction strategies.
• Strategies for financing international healthcare initiatives.
• The evolving role of Islamic finance in the global market.
• The impact of fintech on international banking and finance.
• Challenges in financing international infrastructure projects.
• The role of international finance in climate change mitigation.
• Ethical considerations in international finance: fostering global financial integrity.

14. Investment Thesis Topics

• The role of ESG criteria in investment decision-making.
• The impact of technological innovation on investment strategies.
• Market reaction to unexpected global events and its effect on investment portfolios.
• Behavioral biases in investment: a study of market anomalies.
• The future of real estate investment in a fluctuating economic landscape.
• The role of quantitative analysis in portfolio management.
• The impact of demographic changes on investment trends.
• Strategies for sustainable and responsible investing.
• The influence of regulatory changes on investment strategies.
• The role of artificial intelligence in enhancing investment decisions.
• Cryptocurrency investment: risks and opportunities.
• The impact of global trade tensions on investment strategies.
• Investment strategies for low interest rate environments.
• The role of crowdfunding in the investment landscape.
• The impact of social media on investor sentiment and stock prices.
• The effectiveness of passive versus active investment strategies.
• The role of venture capital in driving technological innovation.
• The future of bond markets in a changing economic context.
• The role of international investments in diversifying portfolios.
• Impact of inflation expectations on investment decisions.
• The evolving landscape of commodity investments.
• Investment opportunities in emerging markets.
• The impact of fiscal policy changes on investment strategies.
• The role of hedge funds in the current financial market.
• The influence of central bank policies on investment strategies.
• The role of pension funds in the global investment market.
• Ethical investing: balancing profit and principles.
• The future of investments in renewable energy.
• The impact of political stability on foreign investments.
• The role of technology in asset management and valuation.

15. Management Accounting Thesis Topics

• The role of management accounting in strategic decision-making.
• Cost management strategies in the era of global supply chain disruptions.
• The impact of digital transformation on management accounting practices.
• The role of management accounting in environmental sustainability.
• Performance measurement and management in diverse organizational settings.
• Risk management strategies in management accounting.
• The evolving role of management accountants in corporate governance.
• The impact of regulatory changes on management accounting.
• The role of management accounting in healthcare cost containment.
• The influence of management accounting on operational efficiency.
• Management accounting practices in nonprofit organizations.
• The role of cost analysis in pricing strategies.
• The impact of technological advancements on budgeting and forecasting.
• The effectiveness of management accounting tools in project management.
• The role of management accounting in mergers and acquisitions.
• The impact of cultural differences on management accounting systems.
• The role of management accounting in enhancing business resilience.
• The influence of management accounting on business model innovation.
• Management accounting in the digital economy: challenges and opportunities.
• Strategic cost management for competitive advantage.
• The role of management accounting in supply chain optimization.
• The future of management accounting in the context of AI and automation.
• The impact of financial technology on management accounting.
• The role of management accounting in crisis management and recovery.
• Performance metrics and their impact on organizational success.
• The role of management accounting in supporting sustainable practices.
• The impact of global economic conditions on management accounting.
• The role of predictive analytics in management accounting.
• The effectiveness of internal controls in management accounting.
• The role of management accounting in international business expansion.

16. Personal Finance Thesis Topics

• The impact of financial technology on personal savings strategies.
• Behavioral insights into personal debt management.
• The role of personal finance education in shaping financial literacy.
• The influence of economic downturns on personal investment choices.
• Retirement planning: trends and strategies in the current economic climate.
• The effectiveness of digital tools in personal budgeting and financial planning.
• Analyzing the gender gap in personal finance management.
• The impact of cultural factors on personal saving and spending habits.
• Personal finance challenges for the gig economy workers.
• The role of personal finance in achieving long-term financial security.
• Cryptocurrency as a personal investment: risks and rewards.
• The impact of peer-to-peer lending platforms on personal finance.
• The influence of social media on personal financial decisions.
• Ethical considerations in personal financial advice.
• The evolution of consumer credit markets and its impact on personal finance.
• Strategies for managing personal financial risk.
• The role of emergency funds in personal financial planning.
• The impact of student loans on financial planning for millennials.
• Personal finance strategies for different life stages.
• The effect of inflation on personal savings and investment strategies.
• The future of personal finance in the age of AI and automation.
• The role of insurance in personal financial planning.
• The impact of tax laws changes on personal finance strategies.
• The psychology of spending: understanding consumer behavior.
• Personal financial planning for expatriates: strategies and challenges.
• The role of estate planning in personal finance.
• Impact of healthcare costs on personal financial stability.
• The role of financial advisors in the era of self-directed financial planning.
• Financial planning for sustainable living: integrating environmental considerations.
• The challenges and opportunities in personal wealth building.

17. Public Finance Thesis Topics

• The role of public finance in addressing income inequality.
• Fiscal policies for sustainable economic growth.
• The impact of taxation on small businesses.
• Public finance management in times of economic crisis.
• The role of government spending in stimulating economic development.
• Strategies for managing national debt.
• The effectiveness of public welfare programs.
• The challenges of healthcare financing in public sectors.
• The impact of international aid on public finance.
• Public finance strategies for environmental conservation.
• The role of public finance in urban development.
• Tax evasion and its implications for public finance.
• The impact of public finance on education quality and access.
• Financing public infrastructure: challenges and solutions.
• The role of public finance in disaster management.
• The effectiveness of fiscal decentralization.
• Public finance reforms and their impact on service delivery.
• The challenges of pension financing in the public sector.
• The impact of political stability on public financial management.
• Public-private partnerships: financial implications and models.
• The role of transparency in public finance.
• The impact of corruption on public financial management.
• Financing renewable energy projects through public funds.
• The role of public finance in health care reform.
• The effectiveness of government subsidies in promoting economic sectors.
• The challenges of financing sustainable transportation systems.
• The impact of demographic changes on public finance.
• The role of digital technologies in improving public finance management.
• The global trends in public finance and their implications for domestic policy.
• The impact of climate change on public financial strategies.

18. Quantitative Finance Thesis Topics

• The application of machine learning algorithms in predicting stock market trends.
• The role of quantitative methods in risk management.
• Developing advanced models for credit risk assessment.
• The impact of high-frequency trading on market stability.
• The use of big data analytics in portfolio management.
• Quantitative approaches to asset pricing in volatile markets.
• The effectiveness of quantitative strategies in hedge funds.
• The role of algorithmic trading in enhancing market efficiency.
• Quantitative models for predicting bond market movements.
• The impact of quantitative finance on regulatory compliance.
• The application of blockchain technology in quantitative finance.
• The challenges of quantitative finance in cryptocurrency markets.
• The integration of environmental, social, and governance (ESG) factors in quantitative analysis.
• The role of quantitative finance in private equity valuations.
• Developing quantitative approaches for derivatives pricing.
• The impact of quantitative finance techniques on financial advising.
• Quantitative methods for assessing market liquidity.
• The role of sentiment analysis in quantitative finance.
• Quantitative trading strategies for commodities markets.
• The application of game theory in financial strategy.
• Quantitative finance and its role in insurance underwriting.
• The impact of geopolitical events on quantitative financial models.
• The use of quantitative finance in forecasting economic downturns.
• Machine learning models for real estate investment analysis.
• Quantitative finance techniques in sports betting markets.
• The impact of artificial intelligence on financial market predictions.
• Quantitative methods for managing currency exchange risks.
• The role of quantitative finance in managing pension fund assets.
• The effectiveness of quantitative models in emerging financial markets.
• The future of quantitative finance in a globally interconnected economy.

19. Risk Management Thesis Topics

• The role of risk management in enhancing corporate resilience.
• Cybersecurity risks in financial institutions: management strategies.
• The impact of climate change on risk management in insurance.
• Risk management techniques in the fintech sector.
• The effectiveness of enterprise risk management (ERM) frameworks.
• Risk management in global supply chains.
• The role of risk management in sustainable business practices.
• Financial risks associated with political instability.
• The challenges of operational risk management in complex organizations.
• Risk management strategies for digital transformation projects.
• The impact of regulatory changes on risk management practices.
• Risk assessment techniques for investment in volatile markets.
• The role of data analytics in risk identification and mitigation.
• Risk management considerations in mergers and acquisitions.
• The impact of reputation risk on corporate strategy.
• Risk management in the healthcare industry.
• The challenges of risk management in the energy sector.
• The role of risk management in nonprofit organizations.
• Implementing risk management in public sector entities.
• The future of risk management in the context of AI advancements.
• Credit risk management in banking post-global financial crisis.
• Risk management strategies for emerging technologies.
• The role of psychological factors in risk management decision-making.
• Legal risks in international business operations.
• The impact of cultural differences on risk management strategies.
• Environmental risk management and corporate responsibility.
• Risk management techniques for protecting intellectual property.
• The role of insurance in comprehensive risk management.
• The challenges of liquidity risk management in financial markets.
• The future of risk management education and training.

20. Taxation Thesis Topics

• The impact of digital economy on global taxation frameworks.
• Tax policy as a tool for economic recovery post-pandemic.
• The effectiveness of tax incentives in promoting renewable energy investments.
• The role of taxation in addressing wealth inequality.
• International tax competition and its implications for global economic stability.
• The challenges of implementing value-added tax (VAT) in developing countries.
• Tax evasion and its impact on national economies.
• The role of tax policy in encouraging corporate social responsibility.
• The impact of tax reforms on small and medium-sized enterprises.
• Comparative analysis of progressive versus flat tax systems.
• The effectiveness of digital services taxes in the global economy.
• The role of taxation in sustainable development goals.
• Taxation strategies for digital currencies and blockchain transactions.
• The impact of tax policies on consumer behavior.
• The role of taxation in healthcare financing.
• Tax compliance challenges in the gig economy.
• The implications of tax havens on international relations.
• The role of automated systems in improving tax collection efficiency.
• Taxation and its impact on foreign direct investment flows.
• The future of estate taxes and their role in wealth distribution.
• Taxation of e-commerce transactions.
• The impact of international tax treaties on cross-border investments.
• The role of taxation in the informal economy.
• The challenges of carbon taxes in combating climate change.
• The role of tax audits in enhancing fiscal transparency.
• The impact of tax policies on retirement planning.
• Taxation challenges in the pharmaceutical industry.
• The role of taxation in funding public education.
• The impact of taxation on agricultural development.
• The future of consumption taxes in an increasingly digital world.

This comprehensive list of accounting and finance thesis topics has been curated to reflect the latest challenges and emerging trends within the field. Whether you are exploring traditional areas like taxation and corporate finance or delving into the evolving realms of fintech and international finance, these topics are designed to provide a robust foundation for your thesis research. Each category is intended to spark innovative thinking and encourage a deep exploration of issues that are pivotal to the current and future landscape of accounting and finance. By selecting a topic from this extensive collection, students can ensure their research is relevant, timely, and contributes meaningfully to their academic and professional growth in the field of accounting and finance.

The Range of Accounting and Finance Thesis Topics

Accounting and finance stand as critical pillars in the modern economic and corporate world, guiding everything from daily business operations to global financial strategies. The study of these disciplines is not just about learning to balance books or manage corporate assets; it’s about understanding the forces that drive economic activities and shape financial landscapes. Research in accounting and finance is paramount as it provides the empirical evidence needed to develop robust financial models, innovative management practices, and effective regulatory policies. The relevance of accounting and finance thesis topics is thus foundational to nurturing informed, adept professionals capable of navigating the complexities of financial markets and addressing the challenges of economic flux.

Current Issues in Accounting and Finance

• Globalization and Regulatory Complexity : As businesses operate across borders, the complexity of regulatory compliance increases. Researchers are tasked with exploring the implications of global regulatory frameworks and their synchronization, or lack thereof, which affects multinational corporations and global financial stability.
• Technological Disruptions : The rapid integration of technologies such as blockchain, AI, and machine learning in financial operations presents both opportunities and challenges. Studies focus on their impacts on financial privacy, security, and new types of financial crime, as well as their potential to improve efficiency and transparency.
• Ethical and Sustainability Challenges : With rising concerns over corporate responsibility and sustainable development, research is increasingly focusing on how financial practices can be aligned with ethical standards and sustainability goals. This includes studies on green financing, ethical investing, and the financial implications of corporate sustainability initiatives.

Recent Trends in Accounting and Finance

• Automation and Data Analytics : The adoption of advanced data analytics and automation tools is transforming traditional accounting tasks. Research topics explore the impact of these technologies on workflow efficiencies, data accuracy, and strategic decision-making within financial departments.
• Sustainable Finance : As the demand for environmentally and socially responsible investment options grows, there is an increasing focus on how financial markets can support ESG principles. Researchers examine the integration of sustainability into financial analysis and decision-making processes.
• Fintech Innovations : The emergence of fintech and its components like mobile payments, peer-to-peer lending, and cryptocurrencies are reshaping the financial services industry. Theses may focus on the regulatory challenges, market dynamics, and consumer behavior influenced by these innovations.

Future Directions in Accounting and Finance

• Digital Transformation : Future research will likely delve deeper into the consequences and potentials of continued digital transformation in finance, such as the widespread adoption of internet of things (IoT) technologies and further advancements in AI for automated trading and personal finance management.
• Predictive Finance and AI : With AI’s increasing capability to predict financial outcomes, future topics could include the development of AI-driven models for credit scoring, risk management, and investment strategies, emphasizing their accuracy, ethical considerations, and regulatory needs.
• Sustainability and Finance : An emerging research frontier is the intersection of finance with global sustainability challenges. Potential topics include the financing of climate change initiatives, the role of financial institutions in promoting sustainable practices, and the creation of innovative financial products that support sustainable economic growth.

The breadth of accounting and finance thesis topics is indicative of the field’s extensive scope and its significant impact on societal and economic frameworks. Continued research is essential for advancing theoretical foundations and developing practical applications that address both current challenges and future opportunities. This ongoing academic inquiry is crucial for fostering a financial landscape that is not only robust and dynamic but also ethical and sustainable, ensuring that the field of accounting and finance remains at the forefront of economic innovation and societal advancement.

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A Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews

We thank Kris Hoang, Steve Salterio, Johanna Vanderstraeten, Charles D. Bailey (editor), and two anonymous reviewers for their useful comments. The authors received no financial support for the research, authorship, and/or publication of this article. The authors declare that they have no competing interests.

Kris Hardies, University of Antwerp, Faculty of Business and Economics, Department of Accountancy and Finance, Antwerp, Belgium; Fynn Ohlrogge, Maastricht University, School of Business and Economics, Accounting and Information Management, Maastricht, The Netherlands; Jo Mentens and Jonas Vandennieuwenhuysen, University of Antwerp, Faculty of Business and Economics, Department of Accountancy and Finance, Antwerp, Belgium.

Supplemental materials are available online, as linked in the text.

Editor’s note: Accepted by Senior Editor Charles D. Bailey.

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Kris Hardies , Fynn Ohlrogge , Jo Mentens , Jonas Vandennieuwenhuysen; A Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews. Behavioral Research in Accounting 1 March 2024; 36 (1): 21–43. https://doi.org/10.2308/BRIA-2022-042

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Literature reviews can potentially contribute to our knowledge and understanding of a particular topic. However, consistent with anecdotal evidence, we document that literature reviews in auditing are of low quality in implementing best practice guidelines for conducting and reporting systematic reviews. We rely on existing guidelines and best practices in other domains to offer accounting researchers a step-by-step guide for conducting and reporting systematic literature reviews. We hope this guide will help to improve the quality of literature reviews in accounting and the assessment of such reviews by editors and reviewers.

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Research Methods for Accounting and Finance: A guide to writing your dissertation

2016, The Global Management Series

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Niamh M. Brennan

This book is based on my experiences in completing my PhD thesis in 1995 and as Programme Director of the Master of Accounting at University College Dublin. I have prepared, evolved and used these notes as part of the Master of Accounting Research Methodology course. They are now being published for a wider audience, thanks to generous funding from the Irish Accountancy Educational Trust. The Irish Accountancy Educational Trust was established in 1981 by the Institute of Chartered Accountants in Ireland as an independent charitable trust. Its objectives are to promote and facilitate the development of accountancy. The policy of the Trustees is to act as a catalyst for activities which would otherwise not be feasible. The author gratefully acknowledges the generous support received from The Irish Accountancy Educational Trust in respect of this publication. This book would not have been published but for its support. This is an introductory text. The complexities of many of the topics introduced here are left for more specialist and advanced publications. The book aims to be a concise, practical guide to the basics of doing research in accounting and preparing a research report – usually a dissertation. The primary audience for the book is undergraduate and masters-level students, although PhD students starting off may find some topics useful. Examples, references etc. are taken from the accounting literature, but students in other business disciplines may find some of the material applicable to their subject.

Neng Damayanti

Journal of MANAGEMENT ACCOUNTING Research 2016.pdf

Redfame Publishing

Size: 1.05 M (including 6 original articles) Journal's Website: http://afa.redfame.com ISSN 2374-2410(Print) ISSN 2374-2429(Online) Publisher's Website: http://redfame.com Publisher: Redfame Publishing Publication Date: Feb. 2015

Anup Kumar Saha

Course Objective: This course aims at exposing students of accounting to the theory and practice of management, which has already attained the status of a profession and has been recognized as the fifth factor of production. Teaching method: The traditional one way lecture deliberation method of teaching will be discouraged. Prior study of reading assignments will be a must. Students in a group should distribute discussion topics and reading materials among them to present those in the class. Discussion reasonable arguments and counter arguments will be encouraged. The teacher will play a supervisory role. English will be the medium of communication in the class.

Gregory T Papanikos

This book includes the abstracts of all the papers presented at the 15th Annual International Conference on Accounting, 3-6 July 2017, organized by the Athens Institute for Education and Research (ATINER). In total 35 papers submitted by 39 presenters, coming from 15 different countries (Australia, Canada, China, France, India, Mongolia, the Netherlands, Russia, Singapore, South Africa, South Korea, Taiwan, Turkey, UK and USA). The conference was organized into 11 sessions that included a variety of topic areas such as managerial accounting, social responsibility, international finance and more. A full conference program can be found before the relevant abstracts. In accordance with ATINER’s Publication Policy, the papers presented during this conference will be considered for inclusion in one of ATINER’s many publications.

This abstract book includes all the abstracts of the papers presented at the 14th International Conference on Accounting, 4-7 July 2016, Athens Greece, organized by the Athens Institute for Education and Research. In total there were 36 papers and 38 presenters, coming from 19 different countries (Belgium, Canada, Finland, Germany, France, India, Indonesia, Japan, Lebanon, Poland, New Zealand, Russia, Saudi Arabia, South Africa, Taiwan, Turkey, UAE, UK, and USA). The conference was organized into ten sessions that included areas of Accounting. As it is the publication policy of the Institute, the papers presented in this conference will be considered for publication in one of the books and/or journals of ATINER.

This abstract book includes all the abstracts of the papers presented at the 12th Annual International Conference on Accounting & Finance, 26-29 May 2014, organized by the Athens Institute for Education and Research. In total there were 37 papers and 42 presenters, coming from 19 different countries (Australia, Canada, Egypt, France, Indonesia, Iran, Israel, Libya, Malaysia, Poland, Russia, Singapore, South Africa, Sweden, Taiwan, Tunisia, U.K., Ukraine, USA). The conference was organized into VIII sessions that included areas such as Accounting and Finance: Banking and Finance, Financial Reporting, Tax and Auditing, Innovation and Knowledge Systems, Standards. As it is the publication policy of the Institute, the papers presented in this conference will be considered for publication in one of the books of ATINER.

This abstract book includes all the abstracts of the papers presented at the 10th Annual International Conference on Business: Accounting, Finance, Management & Marketing, 2-5 July 2012, organized by the Athens Institute for Education and Research. In total there were 73 papers and 91 presenters, coming from 30 different countries ( Australia, Belgium, Canada, China, Croatia, Denmark, France, Germany, Indonesia, Ireland, Israel, Iran, Kazakhstan, Kenya, Latvia, Libya, Malaysia, Morocco, Russia, Saudi Arabia, Singapore, South Africa, Spain, Sweden, Taiwan, Thailand, Turkey, UK, United Arab Emirates and USA). The conference was organized into 18 sessions that included areas such as Measuring and Reporting Earnings, Strategy for Sustainable Business, Auditing and Ethics, Marketing of Services, Private and Public Finance: Environment and Impact, Various Business Issues e.t.c. As it is the publication policy of the Institute, the papers presented in this conference will be considered for publication in one of the books of ATINER.

Size: 6.92 M (including 10 original articles) Journal's Website: http://afa.redfame.com ISSN 2374-2410(Print) ISSN 2374-2429(Online) Publisher's Website: http://redfame.com Publisher: Redfame Publishing Publication Date: Feb. 2016

Size: 3.00 M (including 13 original articles) Journal's Website: http://afa.redfame.com ISSN 2374-2410(Print) ISSN 2374-2429(Online) Publisher's Website: http://redfame.com Publisher: Redfame Publishing Publication Date: Aug. 2015

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Research Topics & Ideas: Finance

120+ Finance Research Topic Ideas To Fast-Track Your Project

If you’re just starting out exploring potential research topics for your finance-related dissertation, thesis or research project, you’ve come to the right place. In this post, we’ll help kickstart your research topic ideation process by providing a hearty list of finance-centric research topics and ideas.

PS – This is just the start…

We know it’s exciting to run through a list of research topics, but please keep in mind that this list is just a starting point . To develop a suitable education-related research topic, you’ll need to identify a clear and convincing research gap , and a viable plan of action to fill that gap.

If this sounds foreign to you, check out our free research topic webinar that explores how to find and refine a high-quality research topic, from scratch. Alternatively, if you’d like hands-on help, consider our 1-on-1 coaching service .

Overview: Finance Research Topics

• Corporate finance topics
• Investment banking topics
• Private equity & VC
• Asset management
• Hedge funds
• Financial planning & advisory
• Quantitative finance
• Treasury management
• Financial technology (FinTech)
• Commercial banking
• International finance

Corporate Finance

These research topic ideas explore a breadth of issues ranging from the examination of capital structure to the exploration of financial strategies in mergers and acquisitions.

• Evaluating the impact of capital structure on firm performance across different industries
• Assessing the effectiveness of financial management practices in emerging markets
• A comparative analysis of the cost of capital and financial structure in multinational corporations across different regulatory environments
• Examining how integrating sustainability and CSR initiatives affect a corporation’s financial performance and brand reputation
• Analysing how rigorous financial analysis informs strategic decisions and contributes to corporate growth
• Examining the relationship between corporate governance structures and financial performance
• A comparative analysis of financing strategies among mergers and acquisitions
• Evaluating the importance of financial transparency and its impact on investor relations and trust
• Investigating the role of financial flexibility in strategic investment decisions during economic downturns
• Investigating how different dividend policies affect shareholder value and the firm’s financial performance

Investment Banking

The list below presents a series of research topics exploring the multifaceted dimensions of investment banking, with a particular focus on its evolution following the 2008 financial crisis.

• Analysing the evolution and impact of regulatory frameworks in investment banking post-2008 financial crisis
• Investigating the challenges and opportunities associated with cross-border M&As facilitated by investment banks.
• Evaluating the role of investment banks in facilitating mergers and acquisitions in emerging markets
• Analysing the transformation brought about by digital technologies in the delivery of investment banking services and its effects on efficiency and client satisfaction.
• Evaluating the role of investment banks in promoting sustainable finance and the integration of Environmental, Social, and Governance (ESG) criteria in investment decisions.
• Assessing the impact of technology on the efficiency and effectiveness of investment banking services
• Examining the effectiveness of investment banks in pricing and marketing IPOs, and the subsequent performance of these IPOs in the stock market.
• A comparative analysis of different risk management strategies employed by investment banks
• Examining the relationship between investment banking fees and corporate performance
• A comparative analysis of competitive strategies employed by leading investment banks and their impact on market share and profitability

Private Equity & Venture Capital (VC)

These research topic ideas are centred on venture capital and private equity investments, with a focus on their impact on technological startups, emerging technologies, and broader economic ecosystems.

• Investigating the determinants of successful venture capital investments in tech startups
• Analysing the trends and outcomes of venture capital funding in emerging technologies such as artificial intelligence, blockchain, or clean energy
• Assessing the performance and return on investment of different exit strategies employed by venture capital firms
• Assessing the impact of private equity investments on the financial performance of SMEs
• Analysing the role of venture capital in fostering innovation and entrepreneurship
• Evaluating the exit strategies of private equity firms: A comparative analysis
• Exploring the ethical considerations in private equity and venture capital financing
• Investigating how private equity ownership influences operational efficiency and overall business performance
• Evaluating the effectiveness of corporate governance structures in companies backed by private equity investments
• Examining how the regulatory environment in different regions affects the operations, investments and performance of private equity and venture capital firms

Asset Management

This list includes a range of research topic ideas focused on asset management, probing into the effectiveness of various strategies, the integration of technology, and the alignment with ethical principles among other key dimensions.

• Analysing the effectiveness of different asset allocation strategies in diverse economic environments
• Analysing the methodologies and effectiveness of performance attribution in asset management firms
• Assessing the impact of environmental, social, and governance (ESG) criteria on fund performance
• Examining the role of robo-advisors in modern asset management
• Evaluating how advancements in technology are reshaping portfolio management strategies within asset management firms
• Evaluating the performance persistence of mutual funds and hedge funds
• Investigating the long-term performance of portfolios managed with ethical or socially responsible investing principles
• Investigating the behavioural biases in individual and institutional investment decisions
• Examining the asset allocation strategies employed by pension funds and their impact on long-term fund performance
• Assessing the operational efficiency of asset management firms and its correlation with fund performance

Hedge Funds

Here we explore research topics related to hedge fund operations and strategies, including their implications on corporate governance, financial market stability, and regulatory compliance among other critical facets.

• Assessing the impact of hedge fund activism on corporate governance and financial performance
• Analysing the effectiveness and implications of market-neutral strategies employed by hedge funds
• Investigating how different fee structures impact the performance and investor attraction to hedge funds
• Evaluating the contribution of hedge funds to financial market liquidity and the implications for market stability
• Analysing the risk-return profile of hedge fund strategies during financial crises
• Evaluating the influence of regulatory changes on hedge fund operations and performance
• Examining the level of transparency and disclosure practices in the hedge fund industry and its impact on investor trust and regulatory compliance
• Assessing the contribution of hedge funds to systemic risk in financial markets, and the effectiveness of regulatory measures in mitigating such risks
• Examining the role of hedge funds in financial market stability
• Investigating the determinants of hedge fund success: A comparative analysis

Financial Planning and Advisory

This list explores various research topic ideas related to financial planning, focusing on the effects of financial literacy, the adoption of digital tools, taxation policies, and the role of financial advisors.

• Evaluating the impact of financial literacy on individual financial planning effectiveness
• Analysing how different taxation policies influence financial planning strategies among individuals and businesses
• Evaluating the effectiveness and user adoption of digital tools in modern financial planning practices
• Investigating the adequacy of long-term financial planning strategies in ensuring retirement security
• Assessing the role of financial education in shaping financial planning behaviour among different demographic groups
• Examining the impact of psychological biases on financial planning and decision-making, and strategies to mitigate these biases
• Assessing the behavioural factors influencing financial planning decisions
• Examining the role of financial advisors in managing retirement savings
• A comparative analysis of traditional versus robo-advisory in financial planning
• Investigating the ethics of financial advisory practices

The following list delves into research topics within the insurance sector, touching on the technological transformations, regulatory shifts, and evolving consumer behaviours among other pivotal aspects.

• Analysing the impact of technology adoption on insurance pricing and risk management
• Analysing the influence of Insurtech innovations on the competitive dynamics and consumer choices in insurance markets
• Investigating the factors affecting consumer behaviour in insurance product selection and the role of digital channels in influencing decisions
• Assessing the effect of regulatory changes on insurance product offerings
• Examining the determinants of insurance penetration in emerging markets
• Evaluating the operational efficiency of claims management processes in insurance companies and its impact on customer satisfaction
• Examining the evolution and effectiveness of risk assessment models used in insurance underwriting and their impact on pricing and coverage
• Evaluating the role of insurance in financial stability and economic development
• Investigating the impact of climate change on insurance models and products
• Exploring the challenges and opportunities in underwriting cyber insurance in the face of evolving cyber threats and regulations

Quantitative Finance

These topic ideas span the development of asset pricing models, evaluation of machine learning algorithms, and the exploration of ethical implications among other pivotal areas.

• Developing and testing new quantitative models for asset pricing
• Analysing the effectiveness and limitations of machine learning algorithms in predicting financial market movements
• Assessing the effectiveness of various risk management techniques in quantitative finance
• Evaluating the advancements in portfolio optimisation techniques and their impact on risk-adjusted returns
• Evaluating the impact of high-frequency trading on market efficiency and stability
• Investigating the influence of algorithmic trading strategies on market efficiency and liquidity
• Examining the risk parity approach in asset allocation and its effectiveness in different market conditions
• Examining the application of machine learning and artificial intelligence in quantitative financial analysis
• Investigating the ethical implications of quantitative financial innovations
• Assessing the profitability and market impact of statistical arbitrage strategies considering different market microstructures

Treasury Management

The following topic ideas explore treasury management, focusing on modernisation through technological advancements, the impact on firm liquidity, and the intertwined relationship with corporate governance among other crucial areas.

• Analysing the impact of treasury management practices on firm liquidity and profitability
• Analysing the role of automation in enhancing operational efficiency and strategic decision-making in treasury management
• Evaluating the effectiveness of various cash management strategies in multinational corporations
• Investigating the potential of blockchain technology in streamlining treasury operations and enhancing transparency
• Examining the role of treasury management in mitigating financial risks
• Evaluating the accuracy and effectiveness of various cash flow forecasting techniques employed in treasury management
• Assessing the impact of technological advancements on treasury management operations
• Examining the effectiveness of different foreign exchange risk management strategies employed by treasury managers in multinational corporations
• Assessing the impact of regulatory compliance requirements on the operational and strategic aspects of treasury management
• Investigating the relationship between treasury management and corporate governance

Financial Technology (FinTech)

The following research topic ideas explore the transformative potential of blockchain, the rise of open banking, and the burgeoning landscape of peer-to-peer lending among other focal areas.

• Evaluating the impact of blockchain technology on financial services
• Investigating the implications of open banking on consumer data privacy and financial services competition
• Assessing the role of FinTech in financial inclusion in emerging markets
• Analysing the role of peer-to-peer lending platforms in promoting financial inclusion and their impact on traditional banking systems
• Examining the cybersecurity challenges faced by FinTech firms and the regulatory measures to ensure data protection and financial stability
• Examining the regulatory challenges and opportunities in the FinTech ecosystem
• Assessing the impact of artificial intelligence on the delivery of financial services, customer experience, and operational efficiency within FinTech firms
• Analysing the adoption and impact of cryptocurrencies on traditional financial systems
• Investigating the determinants of success for FinTech startups

Commercial Banking

These topic ideas span commercial banking, encompassing digital transformation, support for small and medium-sized enterprises (SMEs), and the evolving regulatory and competitive landscape among other key themes.

• Assessing the impact of digital transformation on commercial banking services and competitiveness
• Analysing the impact of digital transformation on customer experience and operational efficiency in commercial banking
• Evaluating the role of commercial banks in supporting small and medium-sized enterprises (SMEs)
• Investigating the effectiveness of credit risk management practices and their impact on bank profitability and financial stability
• Examining the relationship between commercial banking practices and financial stability
• Evaluating the implications of open banking frameworks on the competitive landscape and service innovation in commercial banking
• Assessing how regulatory changes affect lending practices and risk appetite of commercial banks
• Examining how commercial banks are adapting their strategies in response to competition from FinTech firms and changing consumer preferences
• Analysing the impact of regulatory compliance on commercial banking operations
• Investigating the determinants of customer satisfaction and loyalty in commercial banking

International Finance

The folowing research topic ideas are centred around international finance and global economic dynamics, delving into aspects like exchange rate fluctuations, international financial regulations, and the role of international financial institutions among other pivotal areas.

• Analysing the determinants of exchange rate fluctuations and their impact on international trade
• Analysing the influence of global trade agreements on international financial flows and foreign direct investments
• Evaluating the effectiveness of international portfolio diversification strategies in mitigating risks and enhancing returns
• Evaluating the role of international financial institutions in global financial stability
• Investigating the role and implications of offshore financial centres on international financial stability and regulatory harmonisation
• Examining the impact of global financial crises on emerging market economies
• Examining the challenges and regulatory frameworks associated with cross-border banking operations
• Assessing the effectiveness of international financial regulations
• Investigating the challenges and opportunities of cross-border mergers and acquisitions

Choosing A Research Topic

These finance-related research topic ideas are starting points to guide your thinking. They are intentionally very broad and open-ended. By engaging with the currently literature in your field of interest, you’ll be able to narrow down your focus to a specific research gap .

When choosing a topic , you’ll need to take into account its originality, relevance, feasibility, and the resources you have at your disposal. Make sure to align your interest and expertise in the subject with your university program’s specific requirements. Always consult your academic advisor to ensure that your chosen topic not only meets the academic criteria but also provides a valuable contribution to the field. 

If you need a helping hand, feel free to check out our private coaching service here.

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Financial Accounting Research, Practice, and Financial Accountability

Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability. Such research requires a strong relation between accounting academics and practice; this relation has ebbed and flowed during the life of Abacus. The relation seems to ebb when accounting academics embrace related fields and flows when the relevance to accounting practice emerges. Economics and finance have provided new perspectives and meaningful insights about the information investors need to make informed decisions. Regardless, there are many intriguing and open questions awaiting accounting research that can provide insights into how financial accounting—and thus financial accountability—can be improved. The future is bright for financial accounting researchers who do research relevant to accounting practice and want to contribute to a prosperous society.

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Financial Accounting Research, Practice, and Financial Accountability

Abacus, Forthcoming

Stanford University Graduate School of Business Research Paper No. 15-34

22 Pages Posted: 26 May 2015

Mary E. Barth

Stanford University - Graduate School of Business

Date Written: May 25, 2015

Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability. Such research requires a strong relation between accounting academics and practice; this relation has ebbed and flowed during Abacus’s life. The relation seems to ebb when accounting academics embrace related fields and flows when the relevance to accounting practice emerges. Economics and finance have provided new perspectives and meaningful insights about the information investors need to make informed decisions. Regardless, there are many intriguing and open questions awaiting accounting research that can provide insights into how financial accounting — and thus financial accountability — can be improved. Thus, the future is bright for financial accounting researchers who do research relevant to accounting practice and want to contribute to a prosperous society.

Keywords: financial accounting, accounting research, accounting practice

JEL Classification: M40, D60, D80, F02

Suggested Citation: Suggested Citation

Mary E. Barth (Contact Author)

Stanford university - graduate school of business ( email ).

655 Knight Way Stanford, CA 94305-5015 United States 650-723-9040 (Phone) 650-725-0468 (Fax)

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What Is Financial Accounting?

• How It Works

Financial Statements

Accrual method vs. cash method.

• Why It Matters
• Users of Financial Accounting
• Financial vs. Managerial Accounting
• Professional Designations
• Financial Accounting FAQs

The Bottom Line

• Corporate Finance

Financial Accounting Meaning, Principles, and Why It Matters

• Accounting Explained With Brief History and Modern Job Requirements
• Accounting Equation
• Current and Noncurrent Assets
• Accounting Theory
• Accounting Principles
• Accounting Standard
• Accounting Convention
• Accounting Policies
• Principles-Based vs. Rules-Based Accounting
• Accounting Method
• Accrual Accounting
• Cash Accounting
• Accrual Accounting vs. Cash Basis Accounting
• Financial Accounting Standards Board (FASB)
• Generally Accepted Accounting Principles (GAAP)
• International Financial Reporting Standards (IFRS)
• IFRS vs. GAAP
• US Accounting vs. International Accounting
• Understanding the Cash Flow Statement
• Breaking Down The Balance Sheet
• Understanding the Income Statement
• Financial Accounting CURRENT ARTICLE
• Financial Accounting and Decision-Making
• Cost Accounting
• Certified Public Accountant (CPA)
• Chartered Accountant (CA)
• Accountant vs. Financial Planner
• Tax Accounting
• Forensic Accounting
• Chart of Accounts (COA)
• Double Entry
• Closing Entry
• Introduction to Accounting Information Systems
• Inventory Accounting
• Last In, First Out (LIFO)
• First In, First Out (FIFO)
• Average Cost Method

Financial accounting is a specific branch of accounting involving a process of recording, summarizing, and reporting the myriad of transactions resulting from business operations over a period of time. These transactions are summarized in the preparation of financial statements—including the balance sheet, income statement, and cash flow statement—that record a company’s operating performance over a specified period.

Work opportunities for a financial accountant can be found in both the public and private sectors. A financial accountant’s duties may differ from those of a self-employed accountant who works for many clients preparing their accounts, tax returns, and possibly auditing other companies.

Key Takeaways

• Financial accounting is the framework that dictates the rules, processes, and standards for financial recordkeeping.
• Nonprofits, corporations, and small businesses use financial accountants to prepare their books and records and generate their financial reports.
• Financial reporting occurs through the use of financial statements, such as the balance sheet, income statement, statement of cash flow, and statement of changes in shareholder equity.
• Financial accounting differs from managerial accounting, as financial reporting is for reporting to external parties, while managerial accounting is for internal strategic planning.
• Financial accounting may be performed under the accrual method (recording expenses for items that have not yet been paid) or the cash method (only cash transactions are recorded).

Investopedia / Laura Porter

How Financial Accounting Works

Financial accounting utilizes a series of established principles. The accounting principles used depend on the business's regulatory and reporting requirements. Companies and organizations often have an accounting manual that details the pertinent accounting rules.

U.S. public companies are required to perform financial accounting in accordance with generally accepted accounting principles (GAAP) . Their purpose is to provide consistent information to investors, creditors, regulators, and tax authorities.

The statements used in financial accounting cover the five main classifications of financial data, which are:

• Revenues – Included here is income from sales of products and services, plus other sources, including dividends and interest.
• Expenses – These are the costs of producing goods and services, from research and development to marketing to payroll.
• Assets – These consist of owned property, both tangible (buildings, computers) and intangible (patents, trademarks).
• Liabilities – These are all outstanding debts, such as loans or rent.
• Equity – If you paid off the company’s debts and liquidated its assets, you would get its equity, which is what a company is worth.

Revenues and expenses are accounted for and reported on the income statement, resulting in the determination of net income at the bottom of the statement. Assets, liabilities, and equity accounts are reported on the balance sheet, which utilizes financial accounting to report ownership of the company’s future economic benefits.

International public companies also frequently report financial statements in accordance with International Financial Reporting Standards (IFRS) .

Balance Sheet

A balance sheet reports a company’s financial position as of a specific date. It lists the company’s assets, liabilities, and equity, and the financial statement rolls over from one period to the next. Financial accounting guidance dictates how a company records cash, values assets, and reports debt.

A balance sheet is used by management, lenders, and investors to assess the liquidity and solvency of a company. Through financial ratio analysis, financial accounting allows these parties to compare one balance sheet account with another. For example, the current ratio compares the amount of current assets with current liabilities to determine how likely a company is going to be able to meet short-term debt obligations.

Income Statement

An income statement , also known as a “profit and loss statement,” reports a company’s operating activity during a specific period of time. Usually issued on a monthly, a quarterly, or an annual basis, the income statement lists revenue , expenses , and net income of a company for a given period. Financial accounting guidance dictates how a company recognizes revenue, records expenses, and classifies types of expenses.

An income statement can be useful to management, but managerial accounting gives a company better insight into production and pricing strategies compared with financial accounting. Financial accounting rules regarding an income statement are more useful for investors seeking to gauge a company’s profitability and external parties looking to assess the risk or consistency of operations.

Cash Flow Statement

A cash flow statement reports how a company used cash during a specific period. It is broken into three sections:

• Operations – These are the costs of a company’s core business activities.
• Financing – This is money the company receives from taking loans or issuing shares, as well as money paid in interest on loans and dividends to investors.
• Investments – This is money that comes from buying and selling the company’s investments, such as securities or fixed assets.

Financial accounting guidance dictates when transactions are to be recorded, though there is often little to no flexibility in the amount of cash to be reported per transaction.

A cash flow statement is used by managed to better understand how cash is being spent and received. It extracts only items that impact cash, allowing for the clearest possible picture of how money is being used, which can be somewhat cloudy if the business is using accrual accounting.

Shareholders' Equity Statement

A shareholders' equity statement reports how a company’s equity changes from one period to another, as opposed to a balance sheet, which is a snapshot of equity at a single point in time. It shows how the residual value of a company increases or decreases and why it changed. It gives details about the following components of equity:

• Share Capital – Money raised by selling stock in the company
• Net Income – Any profit after expenses and deductions
• Dividends – The part of profit that is paid to shareholders
• Retained Earnings – Whatever is left after paying dividends

Nonprofit entities and government agencies use similar financial statements; however, their financial statements are more specific to their entity types and will vary from the statements listed above.

There are two primary types of financial accounting: the accrual method and the cash method. The main difference between them is the timing in which transactions are recorded.

Accrual Method

The accrual method of financial accounting records transactions independently of cash usage. Revenue is recorded when it is earned (when a bill is sent), not when it actually arrives (when the bill is paid). Expenses are recorded upon receiving an invoice, not when paying it. Accrual accounting recognizes the impact of a transaction over a period of time.  

For example, imagine a company receives a $1,000 payment for a consulting job to be completed next month. Under accrual accounting, the company is not allowed to recognize the $1,000 as revenue, as it has technically not yet performed the work and earned the income. The transaction is recorded as a debit to cash and a credit to unearned revenue, a liability account. When the company earns the revenue next month, it clears the unearned revenue credit and records actual revenue, erasing the debt to cash.

Another example of the accrual method of accounting are expenses that have not yet been paid. Imagine a company received an invoice for $5,000 for July utility usage. Even though the company won’t pay the bill until August, accrual accounting calls for the company to record the transaction in July, debiting utility expense. The company records a credit to accounts payable. When the invoice is paid, the credit is cleared.

Cash Method

The cash method of financial accounting is an easier, less strict method of preparing financial statements: Transactions are recorded only when cash is involved. Revenue and expenses are only recorded when the transaction has been completed via the facilitation of money.

In the example above, the consulting firm would have recorded $1,000 of consulting revenue when it received the payment. Even though it won’t actually perform the work until the next month, the cash method calls for revenue to be recognized when cash is received. When the company does the work in the following month, no journal entry is recorded, because the transaction will have been recorded in full the prior month.

In the other example, the utility expense would have been recorded in August (the period when the invoice was paid). Even though the charges relate to services incurred in July, the cash method of financial accounting requires expenses to be recorded when they are paid, not when they occur. 

Financial Accounting

Records transactions when benefit is received or liability is incurred

A more accurate method of accounting that depicts more-realistic business operations

Required for larger, public companies as part of external reporting

Records transactions when cash is received or distributed

An easier method of accounting that simplifies a company down to what has already actually occurred

Primarily used by smaller, private companies with low to no reporting requirements

Principles of Financial Accounting

Financial accounting is dictated by five general, overarching principles that guide companies in how to prepare their financial statements . The type of accounting method should be determined at the outset. Changes to this method can happen later, but require specific actions. The principles are the basis of all financial accounting technical guidance. These five principles relate to the accrual method of accounting.

• Revenue Recognition Principle – This states that revenue should be recognized when it has been earned. It dictates how much revenue should be recorded, the timing of when that revenue is reported, and circumstances in which revenue should not be reflected within a set of financial statements. 
• Cost Principle – This states the basis for which costs are recorded. It dictates how much expenses should be recorded for (i.e. at transaction cost) in addition to properly recognizing expenses over time for appropriate situations (i.e. a depreciable asset is expensed over its useful life). 
• Matching Principle – This states that revenue and expenses should be recorded in the same period in which both are incurred. It strives to prevent a company from recording revenue in one year with the associated cost of generating that revenue in a different year. The principle dictates the timing in which transactions are recorded.
• Full Disclosure Principle – This states that the financial statements should be prepared using financial accounting guidance that includes footnotes , schedules, or commentary that transparently report the financial position of a company. It dictates the amount of information provided within financial statements.
• Objectivity Principle – This states that while financial accounting has aspects of estimations and professional judgement, a set of financial statements should be prepared objectively. It dictates when technical accounting should be used as opposed to personal opinion.

Importance of Financial Accounting

Companies engage in financial accounting for a number of important reasons.

• Creating a standard set of rules – By delineating a standard set of rules for preparing financial statements, financial accounting creates consistency across reporting periods and different companies.
• Decreasing risk – Financial accounting does this by increasing accountability. Lenders, regulatory bodies , tax authorities, and other external parties rely on financial information; financial accounting ensures that reports are prepared using acceptable methods that hold companies accountable for their performance.
• Providing insight to management – Though other methods such as managerial accounting may provide better insights, financial accounting can drive strategic concepts if a company analyzes its financial results and makes reactionary investment decisions. 
• Promoting trust in financial reporting – Independent governing bodies oversee the rules of financial accounting, making the basis of reporting independent of management and a highly reliable source of accurate information
• Encouraging transparency – By setting rules and requirements, financial accounting forces companies to disclose certain information on how operations are going, and what risks the company is facing, painting an accurate picture of financial performance regardless of how well or poorly the company is doing.

Careers in financial accounting can include preparing financial statements, analyzing financial statements, auditing financial statements, and supporting the technology/systems that produce financial statements.

Users of Financial Accounting/Financial Statements

The entire purpose of financial accounting is to prepare financial statements, which are used by a variety of groups and often required as part of agreements with the preparing company. In addition to management using financial accounting to gain information on operations, the following groups use financial accounting reporting. 

• Investors – Before putting their money into a company, investors often seek reports prepared using financial accounting to understand how the company has been doing and set expectations about the company’s future. 
• Auditors – Companies may be required to present their financial position to auditors , who analyze the financial statements and ensure that proper financial accounting guidance has been used and the reports are free from material misstatements.
• Regulatory Agencies – Public companies are required to submit financial statements to governing bodies such as the Securities and Exchange Commission . These financial statements must be prepared in accordance with financial accounting rules, and companies face fines or exchange delisting if they do not comply with reporting requirements.
• Suppliers – Vendors or suppliers may ask for financial statements as part of their credit application process. Suppliers may require a credit history or evidence of profitability, such as a Piotroski Score , before issuing or increasing credit to a requested amount.
• Banks – Lenders and other similar financial institutions will almost always require financial statements as part of the business loan process. Lenders will need to see verifiable proof via financial accounting that a company is in good operational health prior to issuing a loan. The statements may also be used for determining the cost, covenants, or interest rate of the loan.

Financial Accounting vs. Managerial Accounting

The key difference between financial and managerial accounting is that financial accounting provides information to external parties, while managerial accounting helps managers within the organization make decisions. Managerial accounting assesses financial performance and hopes to drive smarter decision-making through internal reports that analyze operations. It is not an allowable basis for financial statements.  

Managerial accounting uses operational information in specific ways to glean information. For example, it may use cost accounting to track the variable costs, fixed costs, and overhead costs along a manufacturing process. Then, using this cost information, a company may decide to switch to a lower quality, less expensive type of raw materials.

Professional Designations for Financial Accounting

Members of financial accounting can carry several different professional designations.

• Certified Public Accountant (CPA) – The most common accounting designation demonstrating an ability to perform financial accounting within the United States is the CPA license .
• Chartered Accountant (CA) – Outside of the United States, holders of the CA license demonstrate the ability as well.
• Certified Management Accountant (CMA) – The CMA designation is more demonstrative of an ability to perform internal management functions than financial accounting. However, this license does test on financial analysis.
• Certified Internal Auditor (CIA) – Holding a CIA designation demonstrates creditability in maintaining the control environment within a company by overseeing processes and procedures related to financial accounting.
• Certified Information Systems Auditor (CISA) – The CISA exam tests proficiency on maintaining the systems of an entity and may directly or indirectly influence the outcome of the financial accounting process.

What Is an Example of Financial Accounting?

A public company’s income statement is an example of financial accounting. The company must follow specific guidance on what transactions to record. In addition, the format of the report is stipulated by governing bodies. The end result is a financial report that communicates the amount of revenue recognized in a given period. 

What Is the Main Purpose of Financial Accounting?

Financial accounting is intended to provide financial information on a company’s operating performance . Though management can analyze reports generated using financial accounting, they often find it more useful to use managerial accounting, an internally geared method of calculating financial results that is not allowable for external reports. Financial accounting is the widely accepted method of preparing financial results for external use.

Who Uses Financial Accounting?

Public companies are required to perform financial accounting as part of the preparation of their financial statement reporting. Small or private companies may also use financial accounting, but they often operate with different reporting requirements. Financial statements generated through financial accounting are used by many parties outside of a company, including lenders, government agencies, auditors, insurance agencies, and investors.

Financial accounting is the framework that sets the rules on how financial statements are prepared. The U.S. follows different accounting rules than most other countries. These guidelines dictate how a company translates its operations into a series of widely accepted and standardized financial reports. Financial accounting plays a critical part in keeping companies responsible for their performance and transparent regarding their operations.

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110+ Research Topics In Accounting And Finance For Undergraduate

Accounting and finance are two intertwined fields that play a crucial role in the business world. Accounting involves the systematic recording, reporting, and analysis of financial transactions, while finance focuses on managing funds, investments, and financial risks. Research topics in these areas not only contribute to academic growth but also have real-world implications for businesses and individuals. In this blog, we’ll delve into the significance of research topics in accounting and finance, and provide you with a comprehensive list of research topics In accounting And finance for undergraduate students.

If you find yourself needing expert assistance with your accounting research or assignments, our Accounting Homework Help service is here to support you. Our team of experienced professionals can provide valuable insights, guidance, and solutions to ensure your academic success in the field of accounting and finance. 

What is Accounting?

Table of Contents

Accounting, also known as accountancy, is the process of measuring, processing, and communicating financial and non-financial information about economic entities such as businesses and corporations. It is often referred to as the “language of business” because it measures the results of an organization’s economic activities and conveys this information to various stakeholders, including investors, creditors, management, and regulators.

What is Finance?

Finance is the study of money, currency, and capital assets. It is related to, but not synonymous with economics, which is the study of the production, distribution, and consumption of money, assets, goods, and services. Finance activities take place in financial systems at various scopes, thus, the field can be roughly divided into personal, corporate, and public finance.

Importance of Research Topics In Accounting And Finance For Undergraduate

Research topics in accounting and finance are crucial for undergraduate students, as they help them develop a deep understanding of the field and prepare them for their future careers. Here are some importance of research topics in accounting and finance for undergraduate students:

Enhance Knowledge

Research topics help students gain a deeper understanding of accounting and finance concepts, theories, and practices. Invest in an online A-level economics tutor to enrich your knowledge even further. This knowledge can help them excel in their coursework, internships, and future careers.

Develop Critical Thinking Skills 

Research topics require students to analyze, synthesize, and evaluate information from various sources. This process helps them develop critical thinking skills, which are essential for success in the accounting and finance industries.

Prepare for Future Careers

Research topics help students develop skills that are highly valued by employers, such as problem-solving, communication, and research skills. These skills can help students stand out in the job market and prepare them for their future careers.

Contribute to the Field

Research topics allow students to contribute to the accounting and finance field by generating new knowledge, insights, and ideas. This can help advance the field and address real-world challenges faced by businesses and organizations.

Also Read: Accounting Research Topics

List Research Topics In Accounting And Finance For Undergraduate

Let’s get started with research topics in accounting and finance for undergraduate:

Research Topics In Accounting For Undergraduate Students

Here are research topics in accounting for undergraduate students:

Financial Reporting and Analysis

1. The impact of adopting International Financial Reporting Standards (IFRS) on financial reporting quality.

2. Analyzing the usefulness of financial ratios in assessing a company’s performance.

3. The relationship between corporate governance and financial reporting quality.

4. The role of financial information in predicting stock returns.

5. Investigating earnings management practices and their consequences.

Auditing and Assurance

1. The effectiveness of internal controls in preventing financial fraud.

2. The role of auditors in detecting and preventing earnings manipulation.

3. Analyzing audit committee characteristics and their influence on audit quality.

4. The implications of auditor-client relationships on audit quality.

5. Investigating the impact of audit rotation on financial reporting integrity.

1. Evaluating the economic consequences of corporate tax avoidance strategies.

2. Analyzing the effects of tax incentives on firm behavior and investment decisions.

3. The fairness and equity of the current taxation system.

4. Investigating the impact of tax policy changes on individual behavior and economic growth.

5. Tax compliance behavior and its determinants.

Management Accounting

1. The role of cost accounting in strategic decision-making.

2. Analyzing the effectiveness of budgeting and its impact on organizational performance.

3. The relationship between activity-based costing and cost management.

4. Performance measurement and incentives in management control systems.

5. Analyzing the adoption and impact of sustainable management accounting practices.

1. Investigating the impact of financial reporting transparency on investor confidence.

2. Analyzing the role of fair value accounting in reflecting market fluctuations.

3. The relationship between accounting conservatism and financial reporting quality.

4. The effects of off-balance-sheet financing on financial statement accuracy.

5. Analyzing the impact of earnings management on long-term firm performance.

1. Evaluating the role of forensic auditors in detecting financial fraud.

2. The effects of audit firm rotation on auditor independence and skepticism.

3. Analyzing the impact of audit quality on the cost of debt financing.

4. The role of data analytics in enhancing audit effectiveness and efficiency.

5. The implications of Big Data on audit procedures and outcomes.

1. The effects of cross-border tax avoidance on international tax systems.

2. Analyzing the impact of digital taxation on multinational corporations.

3. The role of transfer pricing in minimizing tax liabilities for global firms.

4. Investigating the economic consequences of tax evasion on government revenue.

5. The effects of tax policy changes on cross-border investment flows.

1. Analyzing the impact of lean accounting practices on operational efficiency.

2. The role of environmental accounting in promoting sustainable business practices.

3. Evaluating the effects of employee performance-based incentives on organizational outcomes.

4. Investigating the use of cost-volume-profit analysis in break-even analysis.

5. The impact of activity-based costing on pricing decisions and profitability.

Corporate Governance and Ethics

1. The role of corporate social responsibility reporting in enhancing stakeholder trust.

2. Analyzing the impact of board diversity on firm financial performance.

3. Investigating the effects of executive compensation structures on managerial behavior.

4. The relationship between corporate governance mechanisms and earnings quality.

5. Ethical considerations in financial reporting: case studies and best practices.

Emerging Trends in Accounting

1. Impact of artificial intelligence and automation on accounting processes and jobs.

2. Analyzing the challenges and opportunities of blockchain technology in financial reporting.

3. Investigating the implications of sustainability accounting for non-profit organizations.

4. The role of integrated reporting in communicating a company’s financial and non-financial performance.

5. Analyzing the adoption and effectiveness of eXtensible Business Reporting Language (XBRL) in financial reporting.

Research Topics in Finance Undergraduate Students

Here are research topics in finance for undergraduate students:

Investments

1. Comparative analysis of investment strategies: active vs. passive management.

2. Evaluating the performance of mutual funds and their impact on investor returns.

3. The role of behavioral biases in investment decision-making.

4. Analyzing the risk-return trade-off in different asset classes.

5. The impact of macroeconomic factors on stock market returns.

Corporate Finance

1. The relationship between capital structure and firm profitability.

2. Analyzing dividend policy and its implications for shareholder wealth.

3. Mergers and acquisitions: value creation and challenges.

4. The role of corporate governance in influencing financial decisions.

5. Investigating the determinants of initial public offering (IPO) underpricing.

Risk Management

1. Evaluating the effectiveness of different risk management strategies in financial institutions.

2. Credit risk assessment and default prediction models.

3. The impact of financial derivatives on managing currency and interest rate risks.

4. Analyzing systemic risk in interconnected financial markets.

5. Risk management practices in the context of climate change and environmental factors.

Emerging Trends in Finance

1. The potential of decentralized finance (DeFi) platforms in revolutionize traditional banking services.

2. Analyzing the impact of central bank digital currencies (CBDCs) on monetary policy and financial stability.

3. Investigating the role of artificial intelligence in algorithmic trading and investment strategies.

4. The effects of cryptocurrency adoption on traditional financial systems and intermediaries.

5. The role of microfinance institutions in promoting financial inclusion and poverty reduction.

Behavioral Finance

1. The impact of overconfidence and herding behavior on investment decision-making.

2. Analyzing the influence of social media sentiment on stock market movements.

3. Investigating the role of gender and cultural differences in risk perception and investment behavior.

4. The effects of framing and presentation on investor choices in financial products.

5. The role of cognitive biases in explaining market bubbles and crashes.

Financial Institutions and Regulation

1. Analyzing the impact of Basel III regulations on bank risk-taking behavior and capital adequacy.

2. The role of shadow banking in systemic risk and financial stability.

3. Investigating the challenges and opportunities of peer-to-peer lending platforms.

4. The implications of global financial regulations on cross-border banking operations.

5. Analyzing the effects of interest rate caps on consumer lending and access to credit.

Financial Markets and Instruments

1. The role of dark pools in modern financial markets and their impact on price discovery.

2. Analyzing the efficiency of options markets in predicting future stock price movements.

3. Investigating the liquidity and risk characteristics of alternative investment vehicles, such as hedge funds and private equity.

4. The effects of quantitative easing on long-term interest rates and bond market dynamics.

5. The role of exchange-traded funds (ETFs) in shaping investor behavior and market volatility.

International Finance

1. Evaluating the determinants of exchange rate movements and their impact on international trade.

2. Analyzing the effects of currency hedging strategies on multinational corporations’ financial performance.

3. Investigating the role of currency swap agreements in mitigating foreign exchange risk.

4. The implications of capital controls on capital flows, financial stability, and economic growth.

5. The impact of global economic integration on cross-border mergers and acquisitions.

Behavioral Economics and Decision-Making

1. The role of loss aversion in explaining investor behavior during market downturns.

2. Analyzing the effects of framing and presentation on consumer choices in financial products.

3. Investigating the influence of social norms on individual saving and investment behavior.

4. The impact of financial education programs on improving retirement planning and investment decisions.

5. The role of regret and hindsight bias in explaining suboptimal investment choices.

Financial Technology (FinTech)

1. Analyzing the potential of blockchain technology for enhancing supply chain financing and transparency.

2. Investigating the challenges and opportunities of peer-to-peer lending platforms in emerging economies.

3. The role of robo-advisors and automated investment platforms in democratizing access to financial services.

4. Evaluating the effects of digital payment systems on financial inclusion and cashless economies.

5. The impact of algorithmic trading and high-frequency trading on market stability and regulatory concerns.

Other Research Topics in Accounting and Finance For Undergraduate Students

1. Evaluating the role of financial literacy in personal financial management.

2. The impact of technological advancements on financial reporting and analysis.

3. Analyzing the effectiveness of corporate social responsibility (CSR) reporting on investor perceptions.

4. Investigating the relationship between corporate sustainability and financial performance.

5. The role of big data analytics in detecting financial fraud.

6. Fintech innovations and their implications for traditional banking services.

7. Analyzing the impact of interest rate changes on consumer spending and borrowing behavior.

8. The role of central banks in monetary policy and economic stability.

9. Cryptocurrencies: adoption, risks, and regulatory challenges.

10. Analyzing the efficiency of financial markets in pricing assets.

11. Behavioral finance: understanding investor sentiment and market anomalies.

12. The impact of income inequality on economic growth and financial stability.

13. Evaluating the role of financial intermediaries in channeling funds to productive investments.

In the dynamic world of accounting and finance, research topics play a pivotal role in shaping our understanding of financial systems, decision-making processes, and economic trends. Whether you’re an aspiring researcher, a student, or a professional looking to explore these fields further, the wide array of research topics presented in this blog can serve as a launching pad for insightful investigations. By delving into these research topics in accounting and finance for undergraduate students, you’ll not only expand your knowledge but also contribute to the advancement of accounting and finance as vital components of the global economy.

I hope you enjoyed this blog about research topics in accounting and finance for undergraduate.

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• CAREER FEATURE
• 14 June 2024

Securing your science: the researcher’s guide to financial management

Andy Tay is a freelance writer in Singapore.

You can also search for this author in PubMed   Google Scholar

It helps to mix science and savings when it comes to lab financial management. Credit: Getty

For Michael Monaghan, the road to better laboratory finances came with breaking down walls — literally. When faced with the costly challenge of securing microscope access, Monaghan, a biomedical engineer at Trinity College Dublin, had to get creative.

“The equipment was housed in an isolated quarter and its deconstruction and recalibration would be too costly,” he says. “In the end, we got approval to break down the wall of the microscope room, allowing us to reconfigure the building’s boundaries. By thinking outside the box, we killed two birds with one stone — we got the microscope, and the total cost was only 10% of the predicted relocation fee.”

Lab financial management has perhaps never been more important. The COVID-19 pandemic paired with a slowing world economy have led to budgets being cut globally. During this year alone, the South Korean government has announced a 14.7% reduction in research expenditure , US science agencies are predicted to miss research-spending goals by as much as US$7 billion and the European Union’s flagship science programme, Horizon Europe, is set to lose €2.1 billion ($2.28 billion) of its €95.5-billion budget .

Alongside this, supply-chain disruptions and increasing energy prices are adding to the rising tide of research expenses. The price of scientific equipment has also been driven higher by inflation, while research grants have seen little increment.

Despite these circumstances, financial training for junior lab members is still scarce. “I wish I had received more formal training on how to financially manage a lab when I was a research trainee,” says Kaitlyn Sadtler, an immunoengineering researcher at the National Institutes of Health in Bethesda, Maryland. Nature spoke to researchers about their budget tips. Here’s their advice.

Build a culture of trust

Sadtler was exposed to two financial-management styles during her time as an early-career researcher. Her PhD lab had a culture of responsible spending, managed by her principal investigator, whereas in her postdoctoral lab, each member was allocated a fixed monthly budget to spend. When starting her own lab, Sadtler gravitated towards the first management style, while integrating extra checks and balances.

“At the start of each fiscal year I would gather my lab members to discuss our funds and ongoing projects,” she says. “I find that such a meeting creates a collective sense of ownership, which fosters a culture of responsible spending.”

A member of Michael Monaghan’s lab bulking up on cell-culture media.

However, to make sure that the trust she gives lab members is not exploited and there are funds for rainy days, Sadtler also maintains a carefully monitored spreadsheet containing the spending of each lab member so that the flow of funds is clear. She also slightly overestimates her lab’s spending, to have funds for emergencies or wish-list items. “By the start of the next fiscal year, my lab will calculate how much we have left and allocate the extra funds to our wish-list experiments,” she says. “An example would be single-cell RNA sequencing, which can cost upwards of $1,000 per sample. It was this experiment which helped us to kick start a new study in our lab last year.”

Negotiate discounts and buy in bulk

Negotiation is another important but overlooked skill for lab-budget management, according to Monaghan. His lab regularly orders cell-culture media in bulk, so he can often negotiate discounts of 20–50%. Buying in bulk also comes with other benefits: larger purchases are often prioritized for shipment, and delivery fees — which are calculated on how many items are ordered, not the total weight — are reduced. This process, Monaghan says, also builds a closer relationship with sales representatives, leading to improved technical support and product introduction.

There is also the shopping trend known as group buying, in which researchers place a shared order with the same company. This enables negotiation for better prices and improves the chances of priority shipping. However, Monaghan warns that “bureaucratic policies in institutions can add time to [this process], possibly negating the savings benefits”.

What steps to take when funding starts to run out

The geographical location of a lab also plays a part in spending decisions, says Jeremy Teo, an assistant professor at New York University Abu Dhabi in the United Arab Emirates. “In Abu Dhabi, shipping of chemical and biological materials can take up to three times longer than in the United States, and items might also be transported in non-optimal conditions. Therefore, if the items can be preserved, we try to spend as early as we can to prevent delays.” Teo adds that his lab tends to purchase items in bulk during the winter season, when the weather is cooler, because the extreme heat of the Abu Dhabi summer can damage biological materials en route.

Make it a team effort

Because the day-to-day responsibilities of an investigator can be overwhelming, lab members and institutional staff should be on hand to offer help. “Managing finances is a team effort and bringing experienced staff on board can be useful,” says Sadtler. “One of my technicians is supporting me with lab finances and, because she already has experience handling budgets, she is able to recognize when items are more expensive than they should be and how to get bundle deals.”

Hiring and being hired: faculty members share their stories

Institutions can provide another source of support and junior investigators should consider attending orientations regarding handling finances, reading handbooks and seeking advice from senior investigators. Sadtler also attends monthly meetings with administrative and budget-management staff at her institution to discuss lab expenditures, including spending projections and updates on expiring funds. “This has helped me to stay updated on how my lab is doing financially and to spend funds in a timely manner,” she says.

Teo says that, when he started his assistant professorship, he did not pay attention to e-mails or institutional policies on research spending and only later learnt that he was unable to carry funds forward to the next financial cycle. “Every mistake is a good lesson. I highly advise all new investigators to read e-mails from the finance office and create calendar reminders.”

Learn money management early

“Financial-management skills are not only important for principal investigators, but also for researchers interested in entering different industries,” says Gordon Xiong, assistant director at the Singapore Health Technologies Consortium. “For instance, project managers are often expected to organize timely deliverables and control budgetary spending for institutional and industry-sponsored projects. To prepare researchers for these positions, early exposure to financial and project management is key.”

The right mix: making a hybrid conference work for all

Like most scientists, Xiong learnt budgetary management on the job, while assisting his PhD supervisor with grant applications (see ‘Tips for lab budgeting’) . A postdoctoral stint gave him an opportunity to be a co-investigator on several projects and allowed him to hone his skills further. Today, he manages a programme that at one time was giving out seed funding to university researchers. “Most PhD graduates would have completed multi-year experimental projects, which means employers are confident in their technical and analytical skills. However, to build the financial skills that are also valued in the industry, it’s useful to get involved in managing project budgets early on,” he says.

Sadtler says that, although there is no formal financial-management training programme at her institution, she mentors her students during the grant-writing process. “Getting competing quotes from vendors for large value items and learning how much to budget for personnel prepares my students for future leadership responsibilities.”

Monaghan has supported his students during fellowship applications when they had to budget for expenditures such as salary, materials costs and travel expenses. “Although there are no formal training programmes, mentors can provide informal learning experiences for their students. When my postdocs apply for fellowships, I scrutinize their budget sections carefully, because grantors look for realistic budgeting skills in research trainees. Through this, a few of my postdocs have successfully received fellowships.”

Tips for lab budgeting

Use institutional resources. Ask your institution for support and see what it has to offer. This might include grant-monitoring software, free online videos or training support from its finance departments.

Create a spreadsheet to monitor spending. Having a shareable spreadsheet can help to organize lab inventory and track project costs.

Get your hands on example budgets. Having a reference budget is a helpful guide to navigating personnel costs, equipment, recurring fees and experimental materials. It is advisable to obtain recent examples from grantors or colleagues from a similar field for relevance.

Seek advice from senior colleagues. Senior researchers can provide mentoring by sharing their experiences, including negotiating discounts with vendors and navigating budgetary increases such as pay rises. Research trainees can also request training from their supervisors during fellowship applications and grant writing.

Try to negotiate. Negotiation with vendors, service providers and publishers can help to build relationships and save money for labs. Examples include negotiating for free samples, especially when buying in bulk or during a group order, postponement in payments and discounts for open-access fees.

Build a team culture. Every member in the lab can help with optimizing lab spending and budget planning. They can purchase in bundles to reduce shipping costs, share lab supplies and minimize reagent-expiration costs. Lab heads and managers should try to cultivate a culture of responsible spending and teamwork.

doi: https://doi.org/10.1038/d41586-024-02039-8

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Education finance software providers need schooling

Hundreds of thousands of year 11 pupils up and down the country are in the midst of their GCSE exams as they look to complete a major milestone in their education.

However, new research released today has revealed that perhaps it is accounting software providers within the education sector that should be sent to the Headmaster’s office to review their grades!

Award-winning UK cloud accounting software provider, iplicit , today issued the results of a study which found almost one in five finance leaders working in UK Academies (18%) graded their finance software as ‘inadequate’ or ‘requires improvement’ . This is only marginally less than a year ago when 22% graded it as inadequate.

The survey of over 100 Chief Financial Officers and senior decision-makers working in UK academies also showed that just over a third (34%) rated their current software as ‘Outstanding’ – up slightly from 30% in 2023.

This shows more work needs to be done to ensure that education finance software providers can make the grade.

Commenting on the results, iplicit CEO , Lyndon Stickley , said, “I’m not surprised that these results show education accounting software providers ‘must try harder’. We have witnessed a real appetite among education leaders to break free from the shackles of legacy, on-premises software and migrate to a scalable true cloud finance software that is up to the job. Since launching into the education sector in 2023, we’ve already onboarded 500 schools onto our platform and we fully expect to cross the 1,000 schools threshold in 2025.”

This lack of confidence supports results published by the National School Trust Survey, organised by the Confederation of School Trusts in late 2023. Researchers in this independent survey found the number of Multli-Academy Trust (MAT) CEOs who were very confident or quite confident of financial sustainability dropped from almost three quarters in 2022 (72%) to less than half in 2023 (46%).

iplicit is on a mission to transform the finance departments in MATs by offering them the market’s most innovative, intuitive and powerful accounting software. Using the iplicit software, MATs can save thousands of pounds as they scale and support their growth – a common challenge for existing legacy, on-premises software.

Stickley continues, “Instead of restricting interconnectivity with other systems, issues around remote access and punitive pricing to add every new school to a trust, we’ve turned things on their head and instead provide an education-focused, true cloud option with a simple and cost-effective way to add schools to Multi-Academy Trusts as they grow.”

In March 2023 iplicit was ranked the 18th fastest-growing UK company in the Financial Times 1000 list 2024 and in May 2023 iplicit was listed in the top 10 medium-sized organisations of the Sunday Times Best Places to Work.

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