1. Introduction to the research This section should give convincing background about the research and why the topic is worth to research, by providing evidences to support your arguments. Key points to be included in this section are:
Overview of client organization (if any) - What real problem does the research seek to resolve and why is it important to research this topic
Outline the structure of this proposal.
2. Research problem and research objectives This section should be straightforward, state the overall research problem and research objectives based on your brief research plan (A1), revised A1 if necessary.
3. Theoretical Background/Literature review This section is expected to be the extended version of your A3 (structure literature review), therefore, you should not copy paste your A3 into this section, instead you need to use your A3 is a basis to do a comprehensive literature review. Around 6 extra literatures are required (on top of the four articles you used in your A3). Link your literature review back to your research problem.
4. Research Design and Methodology This section should provide detail plan of research design and research methodology. It should consist information on:
Inform and justify the research approach (quantitative, qualitative or mixed approach)
Describe the type of data will be used (primary or secondary data) - Describe how data will be collected: interview, focus group or observation for qualitative research, and/or survey and experiment for quantitative research
Describe and justify the sample: sampling frame, sampling methods and technique, sampling characteristics and size.
Inform how the data will be analysed : theme-based analysis for qualitative research and statistical analysis for quantitative research, or a combination of both for mixed approach)
Explain how the methodology plan address all ethical concern. Please note: only provide an overview of YOUR research design and methodology, do not discuss theory on research methodology.
5. Reference List : Formatted using Harvard (Anglia) style.
Overview of the research problem and research objectives
The information technology plays an imperative role in the accounting structure. In the current era, the organization has needed to gain their understanding with respect to the implication of the information technology in the accounting system to obtain higher profit. In addition, it is also addressed that the information technology could also facilitate the organization to improve their business process and get reliable outcome (Laudon and Laudon, 2016).
In addition, it is also examined that the information technology could also be effective for the handing the business process and get a reliable outcome. Moreover, the information technology could be effective for obtaining a higher amount of revenue in limited time and cost. Further, it is also analyzed that the technology has become one of a significant factor for the organization to complete their task in an effective manner. In the current era, accounting organization uses bookkeeping technology for getting higher competitive benefits. In addition, it is also stated that accountants and accounting industry are facing problem at the time of using the information technology in their business process (Dumais, et al., 2016). In addition, it is examined that the main purpose of using the information technology in the accounting system is that it allows to deals with the higher amount of numerical information about the research matter. In addition, it is also examined that the manual process could be time-consuming as well as less reliable data, therefore, organizations try to use the o line system rather than other. Further, the organization should deeply understand the importance of the information system to get higher benefits in limited time (Gallagher and Sixsmith, 2014).
The accounting industry of Australia is bigger as compared to another country. The accounting industry of Australia includes 34 partners and 243 professionals that offers many services to the associated organizations like advisory services, breadth of accounting, and tax. The government of Australia support to their organization for starting the business and get higher productivity. The stable government nature could give the preference to the organization to obtain higher competitive benefits.
The dissertation structure is an effective technique to understand the structure of a research report as it could be effective for the researcher to conduct their research in a systematic manner. There are certain chapters that could be employed in the research reports like an introduction, literature review, research methodology, data collection, data analysis method, and concussion recommendation (Avgerou and Walsham, 2017). These are discussed as below:
Theoretical Background/Literature review
The introduction is the first section of the dissertation. It provides significant information regarding many components such as research study structure, the background of research, and significance of the dissertation, questions of the research study and problem statement. These factors facilitate the investigator to precisely conduct their research matter. This chapter is helpful for research scholar to gain understanding with respect to investigation matter because it describes an organization’s background (Schaltegger and Burritt, 2017). This section of dissertation enables the researcher to attain the purpose of the research study and achieve the consistent result.
Literature review section of the research study supports research scholar significantly evaluate research issues and achieve reliable information regarding current research dilemma. This section specifically illustrates approaches, theory, concept, and model that would be used to meet aim and objectives of investigation. There are different components which could be useful to get feasible matter regarding specified research such as journals, books, and articles (Vasarhelyi, Kogan, and Tuttle, 2015). A literature review is imperative for the research study as it enables the research scholar to gain understanding towards recognizing research limitations and provide information through primary data collection method.
The third section of the dissertation is research methodology. It enables the research scholar to get information regarding several tools and techniques that would support to attain specified research purpose. Furthermore, research matter consists of several techniques such as research philosophy, sampling method, limitations of research, data collection method, the approach of research, data analysis technique, strategies of research and ethical consideration. It is imperative for improvement of consistency and validly of research result (Simkin, Norman, and Rose, 2014). Research scholar could attain relevant research purpose with the help of tools and technique.
Data analysis and finding a chapter of the dissertation assist the investigator to examine the accumulated matter and make consistency in the research outcome. It enables research holder to separate the gathered information and evaluate them the information to meet the specified aim and objectives of research. It enables the investigator in directing data analysis tool. Moreover, this section helps the researcher to demonstrate data by considering the graph and chart and collect the appropriate outcome.
Conclusion and Recommendation
In last chapter, conclusion and recommendation is discussed by the researcher. It facilitates the investigator to summarize the whole investigation as per the collected data. It makes a link between the aim and objectives of a research study to obtain an appropriate and consistent outcome. This chapter is very important for the attainment of research purpose and objectives as it describes the strategy of research. Conclusion and recommendation part of the research study is helpful for conducting this research in a systematic manner (Stiglitz and Rosengard, 2015).
- How employees are adapting to changing technology?
- Future of accountants?
- A need for less basic training and more strategic training?
- Accountants need IT skills in addition to other business skills?
- What are the changes in the accounting system?
- What is the effectiveness of IT in accounting?
Research Design and Methodology
The main aim of this research is to address Change in accounting system over time with information technology. Following objectives will be accomplished by the researcher to meet the aim of research matter:
- To forecast career of accountants
- To adapt to changing technology.
- To provide the necessary IT skills.
- To know the effect of changing technology in the accounting industry.
- To know about the difficulties that industry faces and how they solve it.
- To know about the change in the accounting system over time with information technology.
- To know about the limitation of technology in accounting
The literature review section supports to gain the theoretical information with research to the current concern. There are certain sources that could be used by the researcher to obtain reliable data with respect to the current research matter like academic sources, books, journals, articles, online and offline sources. This literature review facilitates to gain the understanding about the change in accounting system over time with information technology as it would be effective for the accomplishment of the organizational task. In addition to this, research could use many magazines, books, articles, and online sources to collect the opinion and views of others researcher on the same topic. Thus, it can be evaluated that the researcher will also be capable to obtain reliable data to meet their aim and objectives of the research matter by considering such sources.
According to Laudon and Laudon (2015) process of accounting is improved after the involvement of the internet in the accounting system. Further, the accounting structure could be quite complex as compared to the other system. The accounting approaches demonstrate the traditional procedure as it is being performed according to manual accounting. Furthermore, it is also analyzed that accounting structure could enable the firm to record the data that is operated in the business activity. The contingency theory offers an effective process for the organization as it would be effective for operating their activities and get a reliable outcome.
Chan and Vasarhelyi, (2018) argued that accounting information structure is imperative for making a reliable decision with respect to the research matter. For maintaining internal activities and audit structure, the organization has started to use the accounting information system. Consequently, the organization will be capable to manage the transaction procedure in the working place. It can also be summarized that information technology in the accounting system could be effective for making the easy process of the accounting structure. The accounting professionals use information technology for improving the existing situation of the firm by making easy to the transaction system.
In support of this, Ptak and Schragenheim (2016) stated that business procedure activity supports the accountants to secure all the transaction and activities within the accounting procedure. Moreover, it can also be illustrated that the expansion in entertainment, social media, and networking communication directly impact on the information development. In addition, it is also examined that the information system permits the financial institutions to apply computerized structure to maintain the financial data as it could directly impact on the performance of the organization.
On the other side, Langfield-Smith, et al., (2017) examined that accounting system could be effective for saving the time of organization and maintaining the data of organization in a reliable way. It is also analyzed that the information technology is a valuable procedure in the organization as it increases the reliability of accounting structure information. It could also facilitate the accounting firm to successfully transfer the data from one place to another place and get a reliable outcome. The accountants of the organization to eliminate their manual process form the form and complete their specified task in less time. It will also be effective for securing the information about the research matter.
Ismail and King (2014), examined that organization could change their accounting process by considering information technology. The management accounting process effectively enables the organization to offer valuable accounting procedure to keep a transaction record and get a reliable outcome. It is also examined that the information technology infrastructure facilitates the firm to gain their profitability and obtain higher profit. It is also evaluated that information technology plays an imperative role in changing the way of accounting procedure within the firm.
In support of this, Constantiou and Kallinikos (2015) stated that corporate could improve their existing financial performance and get a reliable outcome. It can also be illustrated that a large number of the accounting organization has used cloud base structure at the working place for performing well and get a feasible result. The organization would be capable to simply accessing the collected data and get a reliable outcome. It is also analyzed that the use of information technology could significantly impact on the business operation of the firm. As a result, the company needs to comprehend information technology to improve their process and obtain higher benefits.
On the other side, Tayeh, Al-Jarrahand Tarhini, (2015) illustrated that the organization could use the information technology and improve their business operation. It is addressed that the quality of accounting information structure could support the firm to get higher benefits. It can also be summarized that organization could use accounting information system in their working place for completing their allocated task at least time and cost. It can also be summarized that organization information technology could concentrate on the creation of electronics ways that leads to exchange the information. Since the financial transaction considers the information exchange to increase the availability of data in the least time. It is effective for the organization to understand each factor that could directly impact on implying of information technology in the working place. It could be effective for successfully exchange the data and obtain a reliable outcome.
Importance of Information Technology in Accounting System
Research methodology aids to select appropriate methods for collecting feasible information about the research matter. There are certain methods that are considered in the research methodology like research types, research approach, data collection methods, data collection sources, sampling, and data analysis method (Shaikh and Karjaluoto, 2015). These methods of research design also facilitate to complete the aim and objectives of the research matter. These are discussed as below:
Researcher uses different kinds of methods for the accomplishments of their specified task at least time and cost. A research could be exploratory, descriptive, and explanatory with respect to the research purpose. The research purpose of research is relied on the objectives and aim of study (Tapscott and Tapscott, 2016). Moreover, it is analysed that descriptive research is practiced to evaluate data and characteristics of the specified research. Further, the explanatory research could be a common study that is practiced to examine the research issue as it is not clearly defined (Spraakman, et al., 2015). Apart from this, exploratory research is practiced to discover something new that is not addressed previously. For investigating the change in accounting system over time with information technology, descriptive research design is practiced that enabled the research scholar to determine the different phases of internal abilities. In addition, it is also addressed that this research method is imperative for increasing the internal capabilities of the researcher. The descriptive research method also facilitates to identify the relationship between the accounting system and information technology. Apart from this, the exploratory research method and explanatory research methods will not be used by the researcher because this research is subjective in nature (Collier, 2015).
Research approach is used to logically present the collected data to meet the aim and objectives of the research matter. It is imperative for offering justification on many research techniques and tools. Moreover, there are two kinds of methods that are considered in the research methods like inductive and deductive research approach. Herein, the deductive approach is relied on the views and ideas to reach in the particular situation. It is appropriate for the positivism philosophy. Herein, the research scholar creates a hypothesis by application of many theories and then rejects and proves them according to the collected data (Hitomi, 2017). Apart from this, the inductive approach is flexible as compare to another research approach because there is no need to make a pre-determined concept to obtain data and information. This approach is effective for collecting reliable data about the research matter. The inductive approach facilitates the researcher to obtain views and perception of different authors with respect to the current research matter (Ann Sykes, 2015).
Accounting Industry of Australia
For conducting the research in a reliable way, the inductive approach is practiced by the research scholar than the deductive approach. Since the application of inductive approach facilitates the researcher to determine the relationship between information technology and changes in the accounting. Through this, the research scholar facilities to build many theories that could not be possible by implying a deductive approach.
Data collection procedure is an imperative section of research methodology that supports the research scholar to obtain suitable information by the use of many resources to accomplish research aim and objectives. Research scholar uses primary and secondary data collection technique as per the requirement of a research study (Kavanagh and Johnson, 2017). Herein, the primary data refers to fresh information that is collected by the research scholar to meet any specific research purpose. In addition, the primary information is gathered by the support of observation, survey through questionnaire and interview method. In this, the research scholar to create data on the basis of generating information on the basis of their requirement that increases the research study quality (Otley, 2016). Apart from this, secondary data refers to the information that has already gathered by another research scholar for accomplishing their research purpose. It is gathered with the support of the internet, newspapers, and journals. It is less expensive and time-consuming as compared to the other method (Suryanto, 2016).
For performing this study in a reliable way, both data collection techniques are practiced by the research scholar. It is because by considering data collection technique, the research scholar is able to fill the gaps between standards and actual needs. For this, secondary data is gathered by accessing through existing resources like journals, governmental reports, annual reports, authentic websites, and books. On the other side, the primary data collection technique is gathered by considering survey through questionnaire technique. It facilitates the research scholar to get a huge amount of information from the targeted research candidates and evaluate this information to create valid and reliable result with respect to the research matter.
The application of suitable research strategy enables the research scholar to effectively accomplish the research objectives by utilizing suitable tools to collect information. In this, the research scholar facilitates to increase the quality of the research matter. There are certain methods that are considered by the investigator to collect feasible information about the research matter like an interview, observation, case study, literature review, and experiments, and survey method (Hanseth and Lyytinen, 2016). They all are enabled to offer sufficient information to carry the research matter. For conducting this study, survey approaches, and case study is used by the research scholar to meet research objectives. In addition, it is examined that case study and survey are supportive for the investigator to get the investigator to obtain valid and reliable data for a research topic. Survey through questionnaire facilitates the research scholar to obtain views and opinions of the research candidates related to the research matter. Apart from this, case study and survey through questionnaire technique is effective for getting the real-time data with respect to the current research concern (Grønbæk, et al., 2017).
Structure of a Research Report
Sampling is a technique of selection of research candidates from a defined population with respect to collect desired information with respect to current research concern. For the research, the selection of a suitable sampling method facilitates the research scholar to determine appropriate observation from the identified population. In this, there are certain methods that are considered in the sampling method named probability and non-probability sampling method (Hall, 2015). The probability sampling technique provides a similar chance to the research candidates with respect to the current study. It is imperative to decline the biases from the research and manage the process. In opposition to this, non-probability sampling provides an opportunity to select the research candidates on the basis of research matter (Christiaens, et al., 2015). It is less speedy and expensive process but it is a less expensive process as compare to another sampling method, but it creates possibilities of business in the research that could create an issue for the researcher. For this research, probability sampling with random sampling method is practiced by the researcher as compared to a non-probability sampling method. Since the probability sampling method facilitates the research scholar to select appropriate research candidates on the random basis that could eliminate biases from the research. Apart from this, the researcher will not consider a non-probability sampling method due to the subjective nature of the research matter (Lehmann and Joseph, 2015).
For performing the survey through a questionnaire, 35 managers of accounting firms are selected from the distinct region. The main reason for selection of manager from a different region is that research scholar will be capable to obtain comprehensive data about the research matter (Brown, Henze, and Milford, 2017). In this, the research scholar able to increase the validity and reliability of the research matter as the specified samples supported in accomplishing research aim and objectives in a systematic manner. For conducting a survey on the executive, the researcher will take the permission to the top management of the selected organization for the accomplishment of the research matter in a reliable manner. There are certain methods that could be considered by the research scholar like time, duration, and employee involvement. In addition to this, the research scholar prepared the survey through a questionnaire with the support of Ms-Excel software technique. It could be effective for getting a reliable outcome. Researcher communicates with their specified research candidates by considering mail before conducting the survey through a questionnaire.
Data analysis is a tool for evaluating and interpreting the data with the aim of finding out reliable data. It is imperative for the accomplishment of research objectives in an effective way. There are certain data analyses techniques that could be considered in the quantitative data analysis techniques like conversational analysis, disclosure analysis, thematic/content analysis, and statistical analysis. These methods are used by the researcher to evaluate the collected information and get a reliable outcome. The statistical analysis tool is practiced by research scholar to examine collected data and accomplish the aim and objectives of the research matter (Dwivedi, et al., 2015). It is effective for the obtainment of research matter. For this research, the qualitative and quantitative data analysis method is used by the researcher and examines the factual as well as theoretical information of research matter. Moreover, it is also evaluated that the data analysis technique enables the researcher to accomplish the aim and objectives of the research matter (Seethamraju, 2015).
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