research study for accounting students

Best 120 Research Topics For Accounting Students

Hey there, curious minds in the world of numbers and balance sheets! Are you ready to dive into the exciting realm of accounting research? Whether you’re an aspiring bean counter or a number enthusiast, we’ve got a treasure trove of 90 research topics for accounting students. Imagine unlocking the secrets behind financial reporting, discovering the magic of tax strategies, and exploring the ethics that guide the accounting world. From financial fairy tales to auditing adventures, this blog is your gateway to research topics that are as clear as crystal. So grab your pens, put on your thinking caps, and get ready to embark on a journey through the fascinating landscape of accounting ideas. Let’s explore together! 

120 Research Topics For Accounting Students

Financial accounting topics.

• The impact of financial reporting on investor decisions.
• Analyzing the effectiveness of International Financial Reporting Standards (IFRS).
• Earnings management and its implications on financial statements.
• The role of auditors in ensuring financial statement accuracy.
• Evaluating the effects of fair value accounting on financial reporting.
• Accounting for goodwill and its significance in company valuation.
• The relationship between corporate social responsibility and financial performance.
• Investigating the use of financial ratios in assessing company health.
• The challenges of implementing accounting standards in small businesses.
• Detecting financial fraud through forensic accounting techniques.

Management Accounting Topics

• Cost-volume-profit analysis and its role in decision-making.
• Budgeting techniques and their impact on organizational performance.
• Activity-based costing vs. traditional costing methods.
• Environmental accounting: Measuring and managing sustainability costs.
• Performance measurement in nonprofit organizations.
• Analyzing the relevance of balanced scorecards in strategic management.
• The role of management accountants in driving organizational change.
• Evaluating the use of variance analysis in controlling costs.
• The impact of technology on management accounting practices.
• Target costing and its role in pricing strategies.

Auditing Topics

• The evolution of auditing standards over the years.
• The importance of independence in auditor-client relationships.
• Auditing implications of the digital economy.
• Assessing the effectiveness of internal control systems.
• The role of auditors in detecting money laundering.
• Auditor liability and the legal framework.
• The use of data analytics in modern auditing practices.
• Ethical considerations in auditing: A case study approach.
• Audit committee oversight and its impact on financial reporting.
• The future of auditing: Trends and challenges.

Taxation Topics

• Comparative analysis of different tax systems worldwide.
• Tax planning strategies for small businesses.
• The effects of tax policy changes on individual behavior.
• Transfer pricing: Challenges and solutions.
• International tax evasion and methods of detection.
• Tax incentives and their impact on economic growth.
• The role of tax havens in global finance.
• Estate planning and its tax implications.
• Tax compliance issues in the gig economy.
• Environmental taxes and their contribution to sustainability.

Ethics and Social Responsibility Topics

• Corporate governance practices and their impact on ethics.
• The role of accountants in promoting ethical behavior.
• Whistleblowing and its effect on organizational culture.
• Social accounting and its role in measuring societal impact.
• Corporate fraud and the need for ethical leadership.
• Conflicts of interest in accounting: Prevention and resolution.
• Ethical considerations in financial reporting for nonprofit organizations.
• Professional ethics in the digital age of accounting.
• The impact of cultural differences on ethical decision-making.
• Sustainability reporting and its role in stakeholder engagement.

Emerging Trends in Accounting Topics

• Blockchain technology and its impact on accounting processes.
• Artificial intelligence in financial statement analysis.
• The rise of sustainable accounting practices in business.
• Robotic process automation and its implications for accountants.
• Cloud-based accounting systems: Benefits and challenges.
• Big data analytics and its role in auditing practices.
• Cybersecurity risks in accounting and preventive measures.
• The integration of ESG factors into financial reporting.
• Digital currencies and their accounting treatment.
• The future role of accountants in a tech-driven world.

Public Sector Accounting Topics

• Governmental accounting standards and their implications.
• Performance measurement in public sector organizations.
• Public finance management and accountability.
• The challenges of budgeting in government agencies.
• Financial transparency and accountability in the public sector.
• Evaluating the impact of public-private partnerships on financial reporting.
• The role of accounting in disaster response and recovery.
• Social welfare accounting and its role in policy evaluation.
• Environmental accounting in government initiatives.
• Healthcare financial management and its unique challenges.

International Accounting Topics

• Comparative analysis of accounting practices across different countries.
• Harmonization vs. diversity in international accounting standards.
• The challenges of translating financial statements in multinational companies.
• Cultural influences on financial reporting practices.
• International taxation and its impact on cross-border business.
• Exchange rate fluctuations and their effects on financial reporting.
• The role of international accounting bodies in standard-setting.
• Case study: Accounting challenges in global supply chains.
• The impact of globalization on accounting education.
• The role of accountants in promoting cross-border investment.

Accounting Education Topics

• The effectiveness of online accounting education.
• Integrating practical experience into accounting curricula.
• Assessing the impact of technology on accounting education.
• The role of internships in shaping future accountants.
• Teaching ethics and professional responsibility in accounting programs.
• Diversity and inclusion in accounting education.
• Curriculum development for evolving accounting industry needs.
• The use of case studies in accounting classrooms.
• Lifelong learning and professional development for accountants.
• Enhancing critical thinking skills in accounting students.

10 Intriguing Research Topics in Accounting and Finance for Undergraduates

• The Impact of Technology on Modern Accounting Practices.
• Exploring Ethical Dilemmas in Financial Decision-Making.
• Analyzing the Role of Financial Ratios in Assessing Company Performance.
• The Link between Corporate Social Responsibility and Financial success
• Investigating the Influence of Economic Factors on Stock Market Trends.
• Financial Planning Strategies for Young Professionals: A Comparative Study.
• The Role of Microfinance in Empowering Local Entrepreneurs.
• The Dynamics of Personal Budgeting and its Long-Term Financial Benefits.
• Assessing the Implications of Cryptocurrencies on Traditional Financial Systems.
• Analyzing the Effects of Global Economic Events on International Trade.

10 Research Topics in Accounting and Finance for Postgraduate

• Unraveling the Complexities of Derivative Market Strategies in Risk Management.
• The Role of Artificial Intelligence in Enhancing Financial Analysis and Decision-Making.
• Exploring the Nexus Between Financial Instruments and Macroeconomic Stability.
• Green Finance: Assessing the Integration of Sustainability into Investment Practices.
• Cryptocurrency Regulations: Balancing Innovation and Financial Integrity.
• Behavioral Biases in Investment Decision-Making: Implications for Portfolio Management.
• The Dynamics of Mergers and Acquisitions: A Study of Value Creation and Integration Challenges.
• Quantitative Easing’s Ripple Effect: Analyzing its Impact on Interest Rates and Inflation.
• Innovations in Fintech and their Disruptive Influence on Traditional Banking Models.
• Islamic Finance: Analyzing its Principles and Their Application in Contemporary Financial Systems.

10 Research Title for Accounting Students

• “Navigating Financial Reporting Challenges in the Era of Digital Transformation”
• “Ethical Dilemmas in Corporate Financial Decision-Making: A Comprehensive Analysis”
• “Unlocking the Potential of Data Analytics in Auditing Processes”
• “The Role of Sustainability Reporting in Shaping Corporate Social Responsibility”
• “Cryptocurrencies and the Evolution of Financial Transactions: Opportunities and Challenges”
• “Impact of International Financial Reporting Standards (IFRS) Adoption on Cross-Border Business”
• “Behavioral Biases in Investment Decision-Making: Implications for Personal Finance”
• “Financial Fraud Detection: Integrating Machine Learning and Forensic Techniques”
• “Examining the Relationship Between Tax Policies and Economic Growth”
• “Mergers and Acquisitions: Evaluating Financial Performance and Value Creation”

As we draw the curtain on this exploration of 120 compelling research topics for accounting students, we hope you’re feeling as inspired as we are by the vast possibilities that await your inquisitive minds. The world of accounting is a dynamic landscape, evolving with every technological stride and ethical challenge that comes its way. These research topics for accounting students serve as invitations to delve deeper, question assumptions, and contribute to the ever-growing body of knowledge.

Remember, each research topic represents a gateway to discovery, innovation, and the chance to make a meaningful impact in the realm of accounting. Whether you choose to unravel the intricacies of financial technology, dissect ethical quandaries, or scrutinize the shifting paradigms of financial reporting, your journey promises to be both enlightening and rewarding.

Leave a Comment Cancel Reply

Your email address will not be published. Required fields are marked *

Save my name, email, and website in this browser for the next time I comment.

179+ Top-Rated Quantitative Research Topics For Accounting Students [Updated 2024]

Explore engaging and practical quantitative research topics for accounting students. Discover how to use data and statistics to investigate financial issues and enhance your skills for a successful career in accounting.

Quantitative research uses numbers and data to explore financial questions in accounting. For students, it’s a valuable way to investigate how businesses manage money and make decisions. This guide offers simple and engaging research topics to help you build your skills and prepare for a successful career in accounting.

Table of Contents

What is quantitative research?

Quantitative research is a way of studying things by collecting and analyzing numbers. It helps find patterns and trends by measuring data and using statistics. This method answers questions about quantities, like “how many” or “how often.”

Importance of quantitative research in accounting

Quantitative research is important in accounting because it:

How Do I Choose A Quantitative Research Topic?

Here’s a step-by-step guide on how to choose a quantitative research topic:

Identify Your Interests

Pick a topic in accounting that you’re passionate about, like financial analysis or taxation.

Review Literature

Read up on what’s already been studied in your area of interest to spot gaps or new angles.

Define Scope

Focus your topic on a specific area within accounting, like narrowing down taxation to a particular type.

Check Feasibility

Make sure you have access to the data and resources you need to complete your research.

Formulate Research Questions

Develop clear, measurable questions that your research will answer.

Consult with Mentors

Get feedback from professors or peers to refine your topic and ensure it

Top-Rated Quantitative Research Topics For Accounting Students

Check out top-rated quantitative research topics for accounting students:-

Financial Performance

• See how financial ratios change a company’s value.
• Study how increasing revenue affects profits.
• Look at how earnings per share affect stock prices.
• Explore how a company’s costs impact its profit.
• Check how cash flow affects a business’s value.
• Study how market share changes financial results.
• Compare financial performance of public and private companies.
• Look at how operating leverage affects financial results.
• Explore how research spending impacts financial results.
• Study how good asset management impacts financial health.

Risk Management

• Compare risks in different investment portfolios.
• See how hedging strategies lower financial risks.
• Study how changing interest rates affect financial risks.
• Look at how banks measure risk.
• Explore how companies manage risks in emerging markets.
• Study how currency fluctuations affect investment risks.
• Check how credit risk affects banks.
• Look at how risk models predict financial problems.
• Compare how different industries manage risk.
• Explore how market risk affects business strategies.

Financial Planning and Budgeting

• See how forecasts match actual results.
• Study how different budgets affect efficiency.
• Compare short-term and long-term planning effects.
• Look at zero-based budgeting versus traditional methods.
• Study how analyzing budget differences helps control spending.
• Explore how planning helps new businesses succeed.
• See how cash flow forecasts affect liquidity.
• Study how controlling budgets affects performance.
• Compare financial planning tools for different business sizes.
• Look at how accurate forecasts influence decisions.

Accounting Standards and Reporting

• Study how different accounting standards affect comparability.
• Look at how new rules impact financial reporting accuracy.
• Compare IFRS and GAAP for transparency.
• Explore how new standards affect reporting.
• Study how standards affect financial predictability.
• Compare accounting standards from different countries.
• See how fair value accounting impacts financial statements.
• Look at how different policies affect reporting.
• Study how standards improve report reliability.
• Explore how changes in standards affect investors.

Audit and Internal Controls

• Study how internal controls help prevent fraud.
• Look at how audit quality affects financial reliability.
• Explore how an independent auditor affects reporting.
• Study how internal audits impact risk management.
• Compare manual and automated audits.
• See how weak internal controls affect reports.
• Explore how internal audits improve governance.
• Study how IT controls affect reporting accuracy.
• Look at how audit committees affect report quality.
• Explore how external audits improve transparency.
• Study how tax policy changes affect companies.
• Explore how tax incentives influence investments.
• Compare tax rates across different industries.
• Look at how tax compliance affects business performance.
• Study tax planning strategies for small businesses.
• Explore how global tax rules impact multinational companies.
• See how tax audits influence company behavior.
• Compare tax strategies used in different countries.
• Study how recent reforms affect individual taxpayers.
• Explore how tax avoidance affects company reputation.

Investment Analysis

• Study the balance between risk and return in investments.
• Explore how market changes impact portfolios.
• Look at how dividend policies affect returns.
• Compare active and passive investment strategies.
• Study how economic data affects stocks.
• Explore how distributing assets affects risk.
• See how interest rates impact bond returns.
• Study how global events affect investments.
• Compare returns from stocks and bonds.
• Look at how biases affect investment choices.

Corporate Finance

• Study how different ways of financing impact performance.
• Look at how mergers affect financial metrics.
• Explore how cost of capital impacts decisions.
• Study how dividend choices impact financial stability.
• See how borrowing affects risk.
• Explore how financial planning supports business strategy.
• Study how buying back shares affects performance.
• Look at how debt levels impact firm value.
• Compare techniques for making investment decisions.
• Explore how governance practices affect performance.

Financial Technology (FinTech)

• Study how blockchain affects financial transactions.
• Explore how digital payments influence spending.
• Look at how artificial intelligence helps with financial tasks.
• Study how robo-advisors change investment management.
• Explore how crowdfunding helps new businesses.
• Compare FinTech innovations with traditional banking.
• Study how big data helps manage financial risk.
• Explore how peer-to-peer lending affects credit.
• Look at how cryptocurrencies impact financial markets.
• Study how digital wallets help with financial inclusion.

Sustainability and Green Finance

• Study how green bonds impact company performance.
• Explore how sustainability reports influence investors.
• Look at the financial benefits of eco-friendly practices.
• Study how corporate social responsibility affects stock prices.
• Explore how environmental, social, and governance metrics affect investments.
• Study how cutting carbon emissions impacts finances.
• Compare returns from sustainable vs. traditional funds.
• Look at how green certifications boost company reputation.
• Study how investing in renewable energy affects financials.
• Explore how environmental laws affect business costs.

Corporate Governance

• Study how diverse boards impact performance.
• Look at how executive compensation affects financial results.
• Explore how governance practices influence financial stability.
• Study how shareholder actions affect company policies.
• Look at how audit committees help governance.
• Explore how having the CEO also as board chair affects performance.
• Study how following governance codes impacts reporting.
• Explore how governance affects risk management.
• Compare governance structures across countries.
• Study how governance practices affect firm value.

Financial Risk Modeling

• Create models to assess financial risk.
• Study how stress testing helps manage risk.
• Look at how risk models predict financial crises.
• Explore how models perform in different economic conditions.
• Study how risk models impact investment choices.
• Compare risk management models used by banks.
• Look at how Value at Risk measures financial risk.
• Create systems to predict financial trouble.
• Study how models impact portfolio management.
• Explore how simulations help analyze financial risk.

100+ Good Research Proposal Topics In Accounting And Finance Pdf

These are the research proposal topics in accounting and finance pdf.

Real-world Applications of Quantitative Research in Accounting

Here’s how quantitative research is used in accounting:

Research Methods and Data Analysis

Research Methods and Data Analysis in accounting include:

Challenges and Opportunities in Accounting Research

Check out the challenges and opportunities in accounting research:-

Challenges in Accounting Research

• Data Quality: Making sure financial data is accurate.
• Complex Rules: Understanding complicated accounting regulations.
• Data Privacy: Keeping financial information secure.
• Changing Standards: Adapting to new accounting practices.

Opportunities in Accounting Research

• Innovation: Discovering new accounting technologies.
• Better Insights: Understanding financial trends better.
• Improved Practices: Creating better accounting strategies .
• Global View: Studying international financial practices.

Case Studies of Successful Accounting Research

Case Studies of Successful Accounting Research:

Fraud Detection

• Developed advanced techniques for spotting fraud.
• Improved methods for detecting and preventing financial misconduct.

Cost Reduction

• Analyzed cost structures for a manufacturing company.
• Implemented strategies that cut expenses and boosted profitability.

Financial Forecasting

• Created a model to predict future financial performance.
• Helped businesses plan better and make informed investment choices.

Regulatory Compliance

• Assisted a company in understanding complex accounting regulations.
• Led to successful audits and avoided legal problems.

Performance Metrics

• Developed new metrics to measure company performance.
• Provided clearer insights for better management decisions.

Role of technology in accounting research

Check out the role of technologu in accounting research:-

What Are Some Research Titles About Accounting?

Here are some research titles related to accounting presented in a table format:

Research Proposal Topics in Accounting and Finance

Check out reserch topics in accounting and finance:-

• Look at how blockchain technology improves accounting.
• Check if reporting on environmental and social issues helps companies perform better.
• Explore if AI makes auditing better or if it has downsides.
• See how the way investors think influences financial markets.
• Study how digital tools help manage financial risks.
• Look into if global accounting rules make financial reports easier to compare.
• Explore how new financial technologies are changing banks.
• Compare how company management practices impact success in different regions.
• Study how different tax strategies affect a company’s financial health.
• See how financial regulations affect market stability.

Research Topics in Accounting and Finance for Undergraduate Students

Check out research topics in accounting and finance for undergraduate students:-

• Look at easy ways to create a budget.
• Learn how to understand simple financial reports.
• Explore how accounting can help manage your own money.
• Study how different interest rates change loan costs.
• Investigate why knowing about money is useful for students.
• Find out how basic ratios help understand a company.
• Look at simple tips for starting to invest.
• Study how software can help with business accounting.
• Learn the simple steps for filing personal taxes.
• Look at basic ethical issues in accounting.

These topics are designed to be very straightforward and easy to research.

Quantitative Research Topics in Accounting and Finance for Undergraduates

Check out quantitative research topics in accounting and finance for undergraduate:-

• Check if higher interest rates lead to more loan defaults.
• See if certain financial ratios change stock prices.
• Look at if accurate budgets lead to better business results.
• Compare how much money you make from stocks versus bonds.
• Study if changes in tax rates affect how much profit a company makes.
• Examine if higher credit scores mean more loan approvals.
• Investigate if paying dividends changes stock prices.
• See if planning finances helps savings grow faster.
• Compare how risky different types of investments are.
• Look at if different accounting rules make financial reports easier to compare.

These topics are very basic and focus on simple, clear data analysis.

Final Year Project Topics for Accounting Students

Check out final year project topics for accounting students:-

• Look at how accounting software makes small businesses run better.
• Compare old-school accounting methods with digital ones.
• Study how different budgeting methods help manage personal money.
• Find out how financial ratios show a company’s health.
• Explore how internal controls help prevent fraud in companies.
• Investigate how international accounting rules affect global businesses.
• Compare traditional auditing with modern auditing techniques.
• Study simple tax planning ideas for small businesses.
• Look at how company management affects financial results.
• Explore the challenges companies face with new accounting rules.

These topics are designed to be very clear and manageable for a final year project.

Accounting Research Topics for Students

Check out accounting research topics for students:-

• Learn how to create and use a basic budget.
• Understand what information is in financial statements.
• Explore the importance of keeping financial records.
• Look at how errors impact financial reports.
• Study simple ways to handle cash flow.
• Understand why audits are important for businesses.
• See how various accounting rules change financial reports.
• Explore cost-effective accounting practices for startups.
• Learn how accounting software helps businesses.
• Find out how to read and understand a balance sheet.

These topics are simplified to be very clear and manageable.

Research Topics in Accounting and Finance for Postgraduate Studies

Check out research topics in accounting and finance for postgraduate studies:-

• Look at how using IFRS affects how companies show their financial information.
• Study how forensic accounting helps find financial fraud.
• Explore how what investors do affects financial markets.
• Examine how banks handle and reduce financial risks.
• Investigate how CSR reports influence how investors feel about a company.
• Study how machine learning improves financial forecasts.
• Compare financial numbers between different industries.
• Look at how changes in tax rules impact company finances.
• Explore problems with ethics in financial reporting using recent scandals.
• Study how blockchain technology affects financial transactions and records.

So, exploring quantitative research topics for accounting students can unlock a myriad of opportunities for learning and growth. These topics, tailored to fit the academic journey of accounting students, offer a gateway to investigate and analyze various aspects of financial management, auditing, taxation, and more through a quantitative lens.

Quantitative research topics for accounting students enable a structured approach to understanding financial data, fostering a deeper comprehension of statistical methodologies and analytical tools used in the field. By delving into these topics, students can grasp the intricacies of financial analysis, explore trends in corporate governance, or scrutinize the impacts of accounting practices on economic landscapes.

Engaging with such research areas equips budding accountants with valuable skills in data interpretation, critical thinking, and problem-solving. It cultivates a robust foundation for students to comprehend the quantitative intricacies within accounting, ensuring they become adept at handling complex financial scenarios and making informed decisions.

What Is Quantitative Analysis In Accounting?

Quantitative analysis in accounting involves using numerical data and statistical methods to assess, interpret, and draw conclusions from financial information.

Should I Get Master’s In Applied Math, Computer Science, Or Quantitative Finance In Order To Transition Into A Quantitative Analyst/Research Role If I Have A Bs In Accounting?

Opting for a Master’s in Quantitative Finance would be ideal to transition into a quantitative analyst/research role from a Bachelor’s in Accounting, providing specialized skills in finance, quantitative analysis, and mathematical modeling essential for such roles.

What Are Examples of Projects In Accounting?

Examples of projects in accounting include financial statement analysis, auditing procedures, budgeting and forecasting exercises, tax planning strategies, cost accounting implementations, etc.

Related Posts

149+ Most Interesting Civil Engineering Research Topics For Undergraduates

100+ Good Quantitative Research Topics For Home Economics Students

Leave a comment cancel reply.

Your email address will not be published. Required fields are marked *

Save my name, email, and website in this browser for the next time I comment.

• Browse All Articles
• Newsletter Sign-Up

Accounting →

• 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.

190+ Best Quantitative Research Topics For Accounting Students

Welcome to our blog, which is dedicated to quantitative research topics for accounting students! In the world of accounting, where numbers tell stories and decisions drive outcomes, quantitative research is a powerful tool. Whether you’re starting a thesis or just curious, choosing the right topic is key. Our blog offers insights into diverse topics, from financial reporting to auditing practices, catering to different interests.

Why go quantitative? Because in accounting, precision matters. Quantitative methods help analyze data, test hypotheses, and make informed decisions. With techniques like regression analysis and econometrics, researchers can untangle complex financial issues and offer evidence-based recommendations.

In today’s data-driven world, mastering quantitative research opens doors to opportunities in academia and industry. Our blog explores topics like the impact of regulations on financial reporting and the role of AI in auditing. Whether you’re a beginner or an expert, join us on this journey of discovery and excellence in quantitative accounting research!

Table of Contents

What Is Quantitative Research In Accounting And Business?

Quantitative research in accounting and business involves using numbers to solve financial problems and make decisions. Instead of focusing on behaviors or attitudes like qualitative research does, quantitative research looks at measurable data, such as financial statements and surveys. Researchers use statistical techniques and math models to analyze this data, finding patterns and trends.

This helps them make predictions and evaluate business strategies. Quantitative research is necessary because it gives objective insights into complex financial issues, assisting businesses to make informed decisions.

Best Quantitative Research Topics For Accounting Students

Here are the quantitative research topics for accounting students, categorized into different categories.

Artificial Intelligence and Technology in Accounting

• The Impact of Artificial Intelligence on Financial Reporting Accuracy
• Predictive Analytics in Detecting Financial Fraud
• Big Data Analysis for Auditing Effectiveness
• The Role of Blockchain Technology in Accounting and Auditing
• Machine Learning Applications in Revenue Recognition
• Robotic Process Automation in Financial Reporting
• Natural Language Processing for Financial Data Analysis
• Deep Learning Models for Fraud Detection in Accounting
• Cloud Computing Adoption in Accounting Firms
• Predictive Maintenance of Accounting Information Systems

Financial Analysis and Risk Management

• Quantitative Analysis of Tax Evasion Trends
• The Efficiency of Internal Controls in Preventing Financial Misstatements
• Financial Statement Analysis Using Data Mining Techniques
• Predictive Modeling for Credit Risk Assessment
• Statistical Analysis of Financial Ratios for Predicting Bankruptcy
• The Effectiveness of Risk Management Strategies in Minimizing Financial Losses
• Time Series Analysis of Stock Market Volatility
• Monte Carlo Simulation for Financial Risk Management
• Quantitative Analysis of Corporate Hedging Strategies
• Bayesian Methods in Financial Risk Assessment
• Portfolio Optimization Techniques in Investment Management
• Quantitative Assessment of Market Liquidity Risk

Regulatory and International Accounting

• Quantitative Evaluation of the Impact of Financial Regulations on Market Stability
• Comparative Analysis of Accounting Standards Across Different Countries
• The Impact of IFRS 17 on Insurance Companies’ Financial Reporting
• Adoption and Compliance with International Tax Reporting Standards
• Quantitative Analysis of the Effects of Brexit on Financial Reporting in Europe
• The Influence of International Tax Policies on Multinational Corporations
• Impact of COVID-19 Pandemic on Financial Reporting Standards Adoption
• The Role of Regulatory Technology (RegTech) in Ensuring Compliance
• Quantitative Analysis of Regulatory Compliance Costs for Financial Institutions

Corporate Governance and Social Responsibility

• Quantitative Assessment of Corporate Governance Practices
• The Relationship Between Corporate Social Responsibility Disclosure and Financial Performance
• Statistical Analysis of Corporate Governance Failures and Firm Performance
• The Impact of Environmental, Social, and Governance (ESG) Factors on Investment Decisions
• Corporate Governance Mechanisms and Firm Innovation: A Quantitative Study
• Quantitative Analysis of Board Diversity and Firm Performance
• Corporate Social Responsibility Reporting and Investor Decision-making: An Empirical Analysis
• The Relationship Between Corporate Governance Mechanisms and Executive Compensation
• Ethical Leadership and Corporate Financial Performance: A Quantitative Study
• The Effect of Corporate Governance Reforms on Firm Value

Taxation and Compliance

• Quantitative Evaluation of Corporate Tax Strategies
• Analyzing the Effectiveness of Tax Planning Strategies
• Quantitative Assessment of Tax Avoidance Strategies in Multinational Corporations
• Statistical Analysis of Corporate Tax Avoidance Strategies
• Impact of Tax Policy Changes on Corporate Investment: A Quantitative Study
• Tax Compliance Costs and Firm Performance: A Quantitative Analysis
• Tax Avoidance and Firm Risk: A Quantitative Study
• International Tax Planning and Firm Value: A Quantitative Analysis
• The Impact of Transfer Pricing on Firm Profitability: A Quantitative Study
• Tax Incentives and Corporate Investment: A Quantitative Analysis

Audit and Assurance

• Quantitative Assessment of Audit Quality Metrics
• Analyzing the Impact of Financial Restatements on Firm Value
• Analyzing the Impact of Auditor Rotation on Financial Reporting Quality
• Statistical Analysis of Auditor Independence and Financial Reporting Quality
• Audit Committee Characteristics and Financial Reporting Quality: A Quantitative Study
• Auditor Tenure and Audit Quality: A Quantitative Analysis
• The Role of Audit Firm Size in Ensuring Audit Quality: A Quantitative Study
• Impact of Audit Committee Effectiveness on Financial Reporting Quality
• Quantitative Evaluation of Forensic Accounting Techniques in Fraud Detection
• Auditor Industry Specialization and Audit Quality: A Quantitative Analysis

Corporate Finance and Investment

• Empirical Analysis of the Effect of CEO Compensation on Firm Performance
• Time Series Analysis of Dividend Policy Dynamics
• Analyzing the Impact of Financial Leverage on Firm Profitability
• The Relationship Between Firm Size and Financial Reporting Quality
• Capital Structure Determinants and Firm Value: A Quantitative Analysis
• Corporate Governance and Firm Financial Policies: A Quantitative Study
• Merger and Acquisition Activity and Firm Performance: A Quantitative Analysis
• Impact of Capital Expenditure on Firm Profitability: A Quantitative Study
• Corporate Governance and Corporate Financing Decisions: A Quantitative Analysis
• Initial Public Offerings (IPOs) and Firm Performance: A Quantitative Study

Accounting Information Systems

• Quantitative Study of AIS Adoption and Firm Performance
• The Use of Data Analytics in Forensic Accounting Investigations
• The Role of Data Analytics in Internal Control Systems
• Data Mining Techniques for Detecting Accounting Anomalies
• Blockchain Technology in Supply Chain Accounting: A Quantitative Analysis
• Information Technology Governance and Firm Performance: A Quantitative Study
• Cloud Computing Adoption in Accounting Information Systems
• ERP Systems Implementation and Organizational Performance: A Quantitative Analysis
• Cybersecurity Measures and Financial Reporting Quality: A Quantitative Study
• Impact of Accounting Information System Integration on Firm Productivity

Financial Market Dynamics

• Statistical Modeling of Stock Price Movements
• Quantitative Assessment of Market Reaction to Earnings Announcements
• Time Series Analysis of Financial Markets’ Reaction to Macroeconomic Events
• Statistical Analysis of Insider Trading and Stock Price Movements
• Market Microstructure Analysis and Firm Value: A Quantitative Study
• Quantitative Analysis of High-Frequency Trading Strategies
• Behavioral Finance and Stock Market Anomalies: A Quantitative Study
• Impact of Investor Sentiment on Stock Returns: A Quantitative Analysis
• Market Efficiency and Firm Performance: A Quantitative Study
• Quantitative Assessment of Market Volatility Dynamics

Ethics and Corporate Citizenship

• Analyzing the Impact of Auditor Independence on Financial Reporting Quality
• The Effect of Financial Statement Manipulation on Firm Performance
• The Relationship Between Financial Reporting Quality and Firm Corporate Citizenship
• Impact of Corporate Social Responsibility Initiatives on Firm Performance
• Ethical Climate and Financial Reporting Quality: A Quantitative Analysis
• The Role of Ethical Culture in Mitigating Financial Reporting Fraud
• Corporate Governance and Environmental Performance: A Quantitative Study
• Stakeholder Theory and Firm Financial Performance: A Quantitative Analysis

Sector-specific Analysis

• Quantitative Evaluation of Financial Distress Prediction Models in Banking Sector
• Quantitative Analysis of Financial Performance in the Healthcare Industry
• Quantitative Evaluation of Financial Distress Prediction Models in Pharmaceutical Sector
• Impact of Oil Price Volatility on Energy Sector Companies: A Quantitative Analysis
• Quantitative Evaluation of Financial Distress Prediction Models in Retail Sector
• Financial Performance of Technology Sector Companies: A Quantitative Study
• Quantitative Evaluation of Financial Distress Prediction Models in Healthcare Sector
• Quantitative Analysis of Financial Performance in the Automotive Industry
• Quantitative Evaluation of Financial Distress Prediction Models in Energy Sector
• Financial Analysis of Real Estate Investment Trusts (REITs): A Quantitative Study

Stakeholder Management and Engagement

• Quantitative Study of Corporate Governance and Firm Stakeholder Management
• The Relationship Between Corporate Governance and Firm Stakeholder Engagement
• Quantitative Assessment of CEO Compensation and Firm Stakeholder Satisfaction
• Impact of Corporate Social Responsibility Initiatives on Stakeholder Relations
• Stakeholder Engagement Strategies and Firm Value: A Quantitative Study
• Quantitative Analysis of Corporate Reputation Management Strategies
• Corporate Governance Mechanisms and Customer Satisfaction: A Quantitative Study
• Employee Engagement and Firm Financial Performance: A Quantitative Analysis
• Investor Relations and Firm Value: A Quantitative Study

Financial Education and Literacy

• Quantitative Evaluation of Financial Literacy Programs’ Impact on Investment Decisions
• Financial Education and Retirement Planning: A Quantitative Analysis
• The Role of Financial Literacy in Household Debt Management: A Quantitative Study
• Impact of Financial Education on Personal Savings Behavior: A Quantitative Analysis
• Financial Literacy and Investment Decision-making: A Quantitative Study
• Gender Differences in Financial Literacy and Investment Behavior: A Quantitative Analysis
• Quantitative Assessment of Financial Literacy Levels Among College Students
• Financial Literacy Programs and Credit Card Debt Management: A Quantitative Study
• The Effect of Financial Literacy on Mortgage Decision-making: A Quantitative Analysis
• Impact of Financial Literacy Education on Small Business Success: A Quantitative Study

Financial Inclusion and Access

• Quantitative Analysis of Financial Inclusion Policies’ Impact on Economic Growth
• Financial Inclusion and Poverty Alleviation: A Quantitative Study
• The Role of Microfinance Institutions in Promoting Financial Inclusion: A Quantitative Analysis
• Impact of Mobile Banking on Financial Inclusion: A Quantitative Study
• Gender Disparities in Financial Inclusion: A Quantitative Analysis
• Quantitative Evaluation of Financial Inclusion Initiatives in Developing Countries
• Financial Inclusion and Entrepreneurship: A Quantitative Study
• Access to Finance and Firm Performance: A Quantitative Analysis
• Impact of Financial Literacy Programs on Financial Inclusion: A Quantitative Study
• Quantitative Assessment of Financial Access Among Rural Communities

Corporate Strategy and Performance

• Quantitative Analysis of Corporate Diversification Strategies
• The Relationship Between Corporate Strategy and Firm Performance
• Impact of Mergers and Acquisitions on Firm Performance: A Quantitative Analysis
• Corporate Restructuring and Firm Value: A Quantitative Study
• Quantitative Evaluation of Strategic Alliances and Firm Performance
• The Role of Innovation Strategy in Firm Performance: A Quantitative Analysis
• Corporate Social Responsibility and Competitive Advantage: A Quantitative Study
• Quantitative Analysis of Sustainable Business Practices and Firm Performance
• Impact of Corporate Branding Strategies on Firm Performance: A Quantitative Study

Financial Reporting and Disclosure

• Quantitative Assessment of Financial Reporting Quality Metrics
• The Impact of Financial Reporting Restatements on Firm Value
• Financial Reporting Transparency and Investor Decision-making: A Quantitative Analysis
• Corporate Disclosure Practices and Firm Performance: A Quantitative Study
• The Role of Corporate Governance in Financial Reporting Quality: A Quantitative Analysis
• Quantitative Analysis of Financial Reporting Fraud Detection Models
• The Effect of Financial Reporting Quality on Cost of Capital: A Quantitative Study
• Impact of Financial Reporting Quality on Firm Valuation: A Quantitative Analysis
• Quantitative Evaluation of Corporate Disclosure Compliance Costs
• The Relationship Between Financial Reporting Quality and Firm Risk

Behavioral Finance and Investor Decision-making

• Impact of Behavioral Biases on Investor Decision-making: A Quantitative Study
• Investor Sentiment and Stock Market Returns: A Quantitative Analysis
• Quantitative Assessment of Herding Behavior in Financial Markets
• The Role of Overconfidence in Investor Decision-making: A Quantitative Study
• Behavioral Finance and Investment Performance: A Quantitative Analysis
• Quantitative Analysis of Market Anomalies and Investor Behavior
• Impact of Psychological Factors on Investment Decision-making: A Quantitative Study
• Quantitative Evaluation of Behavioral Finance Models in Predicting Market Movements
• The Effect of Investor Attention on Stock Returns: A Quantitative Analysis
• Quantitative Assessment of Noise Trading and Market Efficiency

Financial Derivatives and Risk Management

• Quantitative Analysis of Option Pricing Models
• The Role of Financial Derivatives in Hedging Risk: A Quantitative Study
• Quantitative Assessment of Interest Rate Risk Management Strategies
• Credit Derivatives and Systemic Risk: A Quantitative Analysis
• Quantitative Evaluation of Derivatives Market Liquidity
• The Impact of Derivatives Regulation on Market Stability: A Quantitative Study
• Quantitative Analysis of Commodity Futures Markets
• The Role of Exchange-Traded Funds (ETFs) in Risk Management: A Quantitative Study
• Quantitative Assessment of Currency Derivatives in International Business
• Credit Default Swaps and Corporate Risk Management: A Quantitative Analysis

Financial Econometrics and Modeling

• Quantitative Evaluation of Asset Pricing Models
• Time Series Analysis of Financial Market Volatility
• Quantitative Assessment of Market Efficiency Hypothesis
• Factor Models and Asset Allocation: A Quantitative Study
• Multivariate Analysis of Financial Data
• Quantitative Analysis of Financial Market Co-movements
• Structural Equation Modeling in Financial Research
• GARCH Models and Volatility Forecasting: A Quantitative Study
• Quantitative Evaluation of Portfolio Optimization Techniques
• Event Study Methodology in Financial Research: A Quantitative Analysis

Financial Institutions and Banking

• Quantitative Analysis of Bank Performance Metrics
• The Impact of Bank Regulations on Financial Stability: A Quantitative Study
• Quantitative Assessment of Bank Capital Adequacy
• The Role of Central Banks in Financial Stability: A Quantitative Analysis
• Quantitative Evaluation of Bank Liquidity Risk
• Credit Risk Management in Banking: A Quantitative Study
• Impact of Fintech Innovation on Banking Industry: A Quantitative Analysis
• Quantitative Analysis of Bank Efficiency and Productivity
• The Effect of Macroeconomic Factors on Bank Profitability: A Quantitative Study
• Quantitative Assessment of Systemic Risk in Banking Sector

10 Accounting Research Topics For Postgraduate

10 Accounting Thesis Topics For Undergraduate

Final Words

Exploring quantitative research topics in accounting opens up many learning opportunities for students. These topics are tailored to help accounting students investigate financial management, auditing, taxation, and more using quantitative methods.

Studying quantitative research topics helps students better understand financial data and learn statistical methods and analytical tools used in accounting. These topics can also help students analyze financial trends, study corporate governance, and understand how accounting practices affect the economy.

Engaging with these research areas helps students develop skills in data analysis, critical thinking, and problem-solving. It gives them a solid foundation to understand complex financial situations and make informed decisions in their careers as accountants.

Related Posts

270+ Unique Cyber Security Research Topics For Students 

250+ Best Cloud Computing Research Topics for students 2024

Leave a comment cancel reply.

Your email address will not be published. Required fields are marked *

Save my name, email, and website in this browser for the next time I comment.

Top 15+ Accounting Research Topics For Students In 2023

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

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

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

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

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

Table of Contents

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

1. Financial Reporting

Financial reporting is an essential aspect of accounting. 

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

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

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

2. Accounting Ethics

Accounting ethics is an important topic in accounting research. 

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

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

3. Corporate Governance

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

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

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

4. Financial Analysis

Financial analysis is a crucial aspect of accounting research.

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

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

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

5. Sustainability Accounting

Sustainability accounting is a relatively new area of accounting research. 

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

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

6. Cost Accounting

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

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

7. International Accounting

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

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

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

8. Financial Statement Analysis

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

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

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

9. Financial Planning

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

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

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

• What is retail marketing? And it’s Type
• Do Not Miss To Check Top 15 Best Accounting Books For Beginners

10. Auditing

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

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

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

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

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

11. Accounting Theory

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

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

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

12. Management Accounting

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

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

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

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

13. Taxation

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

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

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

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

14. Accounting Information Systems

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

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

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

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

15. Inventory Management

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

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

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

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

16. Quality Control

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

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

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

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

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

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

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

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

Related Posts

Online gambling is becoming popular with college students.

Best Ever Topic for Accounting Research Paper

Custom Essay, Term Paper & Research paper writing services

• testimonials

Toll Free: +1 (888) 354-4744

Email: [email protected]

Writing custom essays & research papers since 2008

Catchy 80 accounting research topics to succeed.

Students commonly find accounting research paper topics difficult to choose. When you have limited time, and you are under pressure to select an issue, there is room for a lot of error. However, we have collated a list of top accounting research paper topic ideas to save you the struggle.

What is Accounting Research?

It is a field that examines how individuals or organizations use accounting and the consequences thereof. Accounting research deals with financial transactions in an organization.

Among the activities involved in accounting, the research includes summarizing, analyzing, and making reports of the financial transactions. An accounting research paper topic will, therefore lie within one of these aspects.

There are thousands of accounting topics to choose from for your assignment. Our expert writers have outlined a few for you. So get your notepad ready and start writing an essay on any of the following topics:

Financial Accounting Topics For Research Paper

• How can a company make good use of limited assets?
• Managing liabilities during a time of crisis
• Means of attaining more revenue for a business that is starting
• How to achieve equity after making all your expenses
• Managing financial transactions through bookkeeping
• Running financial statements using the latest accounting software
• Properly addressing all of your income and expenses.

Public Accounting Paper Topics

• Preparing taxes for small-income businessmen
• Can accounting software help to bring out transparency and accountability in public accounts?
• The impact of tax advisory in public accounting firms
• A study on how to conduct financial statement preparation and analysis.
• Is there a need to have a specialized public accounting unit?
• Why should an organization conduct general account audits?
• Should companies retain long term, public accounting officers?

Forensic Accounting Topics For Research Papers

• Dealing with fraud in banks using technology
• The role of auditing in uncovering fraud
• Trends in accounting forensics all over the world
• The application of forensic accounting across public and private organizations
• How developing nations are dealing with the problem of fraud
• Fraud detection and prevention strategies for large-scale companies
• Managing corruption within the workplace through professional forensics

Accounting Theory Topics

• The principles behind accounting theories
• Development of new practices and procedures from existing theories
• The role of accounting theory in improving accounting practices
• Informational requirements for any accounting venture
• How to evaluate and develop financial accounting practices
• Responding to the needs of users through accounting information

Latest Accounting Topics To Write About

• Procedures and instructions for an accounting information system
• Classifying and recording transactions for future use
• Systematically analyzing and interpreting financial information
• How the size of the organization influences its financial records
• Effective means of achieving financial health of a business.
• How to determine the cost of implementing a program
• Potential risks when getting into a new market

Managerial Accounting Research Topics

• Critical and social analysis of management accounting
• Contemporary issues in managerial accounting research
• How to balance between performativity and ostensive management accounting research
• A case study of the significant relationship between Intra-firm and Inter-firm
• The origin and development of managerial accounting over the years
• Discuss the systematic relations that exist between categorical variables

Accounting Thesis Topics For Undergraduate

• How companies manage to lie in accounting books even after an audit
• Ways of improving the current accounting standards
• The much-needed regulation in financial reporting
• Security measures that companies can use to keep their records safe
• Should micro and small-enterprises venture into accounting?
• The role of technology in transforming the accounting sphere

Interesting Accounting Topics

• What is the need for and importance of financial accounting
• How to solidify accounting courses at diploma and degree level
• Is the current accounting curricula sufficient for the market needs?
• How coronavirus has transformed the world of accounting
• Security features for cash and credit transactions
• Differentiate between the double and single-entry systems

Financial Accounting Topics For College Students

• The role of sales and purchases journals in informing the public
• Sources of revenue for the service industry
• How does capital expenditure relate to revenue expenditure?
• The function of the perpetual and periodic inventory system
• Distinguish between the cash book, receipt, and payment account
• Irregularities and deficiencies that come with the cash flow system

Auditing Topics For Research Paper

• Using innovative technology in conducting specialized audits
• What is the essence of the auditor risk assessment?
• The impact of fraudulent financial reporting over audit reports
• What is the effectiveness and efficiency of audit committees and boards?
• A review of the previous public audits in the US
• An investigation into the disparities that arise from audit reports

Amazing Accounting Projects Topics

• A comparative analysis of small scale and large scale companies audit reports
• Does hiring graduates help to reduce fraud?
• How does vertical communication affect horizontal communication in accounting?
• The credibility of in-house audit reports
• Are our certified public auditors merely theoretical?
• A review of the accounting profession in the UK

Impressive Topics For A Research Paper on Accounting

• Is the current literature on accounting sufficient
• Why does the female gender dominate the accounting field
• Racial and cultural issues that hinder the effectiveness of accounting
• Making the best out of an accounting profession
• Dealing with conflicts arising from a financial crisis

PhD in Accounting Research Paper Topics

• Ethical and legal considerations in accounting
• The role of consistent bookkeeping records on an organization’s performance
• Compatibility challenges experienced in a diverse accounting office
• Prospects and challenges of digital technology in accounting
• Organizational challenges facing the accounting profession

Are you looking for a topic for an accounting research paper? Get complete accounting writing help online from the pros. We offer cheap and quality writing services for students and professionals.

Satisfaction guaranteed!

• How It Works
• PhD thesis writing
• Master thesis writing
• Bachelor thesis writing
• Dissertation writing service
• Dissertation abstract writing
• Thesis proposal writing
• Thesis editing service
• Thesis proofreading service
• Thesis formatting service
• Coursework writing service
• Research paper writing service
• Architecture thesis writing
• Computer science thesis writing
• Engineering thesis writing
• History thesis writing
• MBA thesis writing
• Nursing dissertation writing
• Psychology dissertation writing
• Sociology thesis writing
• Statistics dissertation writing
• Buy dissertation online
• Write my dissertation
• Cheap thesis
• Cheap dissertation
• Custom dissertation
• Dissertation help
• Pay for thesis
• Pay for dissertation
• Senior thesis
• Write my thesis

150 Original Accounting Research Paper Topics

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

Managerial Accounting Topics for College Students

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

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

Accounting Blog Topics for Today’s Generation

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

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

Advanced Accounting Topics

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

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

Controversial Accounting Topics

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

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

Intermediate Accounting Topics

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

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

Interesting Accounting Topics

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

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

Accounting Projects Topics for a Short Project

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

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

Forensic Accounting Research Topics

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

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

Accounting Theory Topics for College

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

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

Accounting Dissertation Topics for Grad Students

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

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

Current Accounting Topics for College

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

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

Hot Topics in Accounting for a Graduate Level Course

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

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

Financial Accounting Topics Being Discussed Today

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

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

Accounting Information Systems Research

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

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

Accounting Presentation Topics for College

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

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

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

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Comment * Error message

Name * Error message

Email * Error message

Save my name, email, and website in this browser for the next time I comment.

As Putin continues killing civilians, bombing kindergartens, and threatening WWIII, Ukraine fights for the world's peaceful future.

Ukraine Live Updates

• Publishing Policies
• For Organizers/Editors
• For Authors
• For Peer Reviewers

Factors Affecting Accounting Students’ Academic Performance

This research attempts to explore contributing factors that affected accounting students’ academic performance. Respondents of the research were first degree accounting students from two private universities in Malaysia. The aim of the research is to investigate whether gender, prior accounting knowledge, accounting anxiety and age affect academic performance. Correlation test revealed that there is significant association between academic performance with gender, prior accounting knowledge and academic anxiety, while age is not significantly associated with academic performance. Multiple regression test was also administered to discover whether academic performance could be predicted by gender, prior accounting knowledge, accounting anxiety and age. Test results revealed that gender, prior accounting knowledge and accounting anxiety were predictors of academic performance, whilst age is not a predictor. In conclusion, the research suggests that students without prior accounting knowledge and has accounting anxiety should complete an introductory accounting program to develop and strengthen their basic accounting aptitude and confidence before pursuing an accounting degree.

Keywords: Academic performance , accounting , students , anxiety , gender , prior knowledge

Introduction

The accounting program is considered as difficult and complex ( Bahari et al., 2014 ). Students who have entered university and pursuing an accounting degree may face challenges in completing and excelling in their studies.

The longing to succeed can be a trigger variable for nervousness next to the anxiety of disappointment or failure. Some students face extreme pressure when learning accounting, which led to a deterioration of mental health due to the stress of learning the course ( Ison et al., 2020 ). Anxiety, nervousness, mentality, inspiration, individual qualities and so forth can influence the learning. Sometimes students who face these situations are disappointed because they could not manage these situations. However, research found that students who have had past experience in learning accounting fares better than those who have no experience. Research also suggests that students who have no prior accounting knowledge should at least go through a course to get to know accounting terms for them to understand the jargons used in classes at tertiary level. This would positively affect the students’ eagerness to learn accounting subjects. Other studies discovered that gender is associated with academic performance, where female students were found to perform better academically, but when it comes to mathematical-related subjects, the male counterparts fared better. Likewise, age is regarded as a determinant of academic performance. For example, Koh and Koh ( 1999 ) state that age is a factor of academic performance. They discovered that junior accounting students were academically outstanding to their seniors. Jansen and de Villiers ( 2015 ) also presented similar findings concerning age and academic performance.

Explorations of the factors that contribute to academic performance, whether positively or negatively, is important because discoveries from these studies will enable related parties such instructors, higher education institutions and accounting professional associations, address issues that may impede accounting students from obtaining excellent academic performance and becoming talented accountants of the future. Consequently, this research intends to investigate determinants affecting accounting students’ academic performance (henceforth academic performance and CGPA are used interchangeably in this research).

Review of Literature

Academic performance.

The decision to choose area of interest to pursue at tertiary level can be difficult. Some students may have a clear picture of their choice of study during high school, whilst some had that eureka! moment after they have completed their high school, or they were advised by people close to them. Some students may not have accounting knowledge prior to joining university. Conversely, Onay and Benligiray ( 2018 ) discovered that prior accounting background, prerequisite achievement, mathematical and statistical background significantly influence academic performance. Brook and Roberts ( 2021 ) suggest that math and accounting subjects taken in high school are significant predictors of student performance at tertiary level; whilst gender was not a predictor. However, Alfan and Othman ( 2005 ) reported the female students outdone their male counterparts academically. They also posit that entry qualifications and prior knowledge in economics, math an accounting are predictors of performance in students’ accounting degree program.

Contradictions concerning gender influencing academic performance is not a new subject. Coetzee et al. ( 2016 ) for example, discovered that female students in South Africa are more academically outstanding in accounting. Studies conducted in Thailand by Syukur ( 2021 ) and in India by Arora and Singh ( 2017 ) discovered the similar findings about the female students. Another study by Le Roux ( 2017 ) revealed the same result but this time for professional accounting exams. Jansen and de Villiers ( 2015 ), on the other hand revealed that the male students achieved better academically for undergraduate accounting courses in South Africa. Likewise, Koh and Koh ( 1999 ) reported that male students in Singapore outperformed their female counterpart at bachelor degree level. Further, Ghazvini and Khajehpour ( 2011 ) claim that even though female students studied harder, the male students had higher cognitive-motivational functions and perform better in calculation subject. Nonetheless, other previous literature reported no association between gender and academic performance ( Brook & Roberts, 2021 ; De Hart et al., 2011 ; Guney, 2009 ; Papageorgiou, 2017 ; Steenkamp, 2014 ). Therefore, the hypothesis generated is:

H 1 : Gender affects academic performance (CGPA).

Prior accounting knowledge

Experience provides the knowledge for us to make better choices and do better. A student who had prior academic knowledge would usually be able to appreciate a certain topic better; will be able to get better results in examinations. Doran et al. ( 1991 ) posit that students who had studies accounting at school is more confident when they do accounting subject at tertiary level. Nonetheless, Koh and Koh ( 1999 ) reported no difference in accounting performance for students who had no accounting background during high school to those with previous accounting background. Further, findings from literature indicate that previous accounting performance is indicative of later academic performance ( Onay & Benligiray, 2018 ; Myers, 2017 ). Husin et al. ( 2014 ) suggest that prior knowledge correlated positively with excellent performance in accounting. Joynt ( 2022 ) claims that introductory program introduced to students without accounting background positively improved their academic performance. Guney ( 2009 ) also found similar outcome where prior learning experiences affect academic results. However, the results were inconclusive as other literature presented evidence that prior accounting knowledge did not affect students’ grades in accounting (Byrne & Flood, 2008, Velasco, 2019). Likewise, Procházka ( 2016 ) discovered no association between prior knowledge with student performance. Further, Rossouw and Brink ( 2021 ) discovered that students who changed their major to accounting after the first year of study with no accounting background, succeeded in graduating with an accounting degree after three years. This means that prior accounting knowledge was not a factor deterring students to graduate. Therefore, the hypothesis generated based on previous literature is:

H2: Prior accounting knowledge affects academic performance (CGPA).

Accounting anxiety

Prior research states that a student’s level of accounting anxiety increases as she moves higher in the degree level ( Malgwi, 2004 ). Fairbanks ( 1992 ) asserts that anxiety is frequently found in arithmetic courses required for non-technical majors. De Borja ( 2012 ) on the other hand emphasizes that studying accounting education is similar to learning a foreign language and so it affects them comparably. Further, Arianpoor and Khayoon ( 2021 ) claim that students’ eagerness to learn accounting is negatively associated with anxiety, implicating that students will not be eager to learn accounting when anxiety is high. However, Brooks ( 2013 ) claims that a person who reappraise their anxiety into excitement is able to positively change their negative mindset and improve performance. Therefore, the hypothesis generated based on literature is:

H3: Accounting anxiety affects academic performance (CGPA).

According to Jansen and de Villiers ( 2015 ), age affects accounting performance. Säljö ( 1979 ) declares that older students are more conscious and motivated to achieve good academic performance, and this assertion is echoed by Guney ( 2009 ) thirty years later. However, Koh and Koh ( 1999 ) reported that junior students in Singapore outperformed the seniors at bachelor degree level. They explained that they younger students might perform better well because the knowledge they learnt were still fresh in their memory, whereas the older students did well because of their experience. The effect of age on academic performance is inconclusive. However, following Guney assertion, the hypothesis generated for this research is:

H4: Age affects academic performance.

Population and sample size

Population for the research is students taking their Bachelor in Accounting. Two private universities were chosen, as they were the most convenient and cooperative among the universities approached. Minimum sample size targeted for this research is 384 based on accounting student population in Malaysia ( Krejcie & Morgan, 1970 ).

Data collection

Questionnaire survey was the method for data collection. The questionnaires were distributed to Bachelor of Accounting students of two private universities in Malaysia. The universities were chosen because they were the most convenient and cooperative among those approached. 450 questionnaires were distributed equally to both universities and only 425 collected were usable for analysis. Prior to distribution of the questionnaire, reliability test was conducted on the accounting anxiety rate scale (AARS). The alpha for accounting anxiety was .849 and deemed acceptable ( Field, 2009 ).

Measurement of variables

The research questionnaire used for the research consists of three sections, namely: demographic profile and AARS, an instrument developed by Malgwi ( 2004 ) to measure student’s anxiety towards accounting. The following table 1 summarises the measurements of variables enquired in the questionnaire such as gender, race, age, prior accounting knowledge, cumulative grade point average and the AARS.

Result and Discussion

Demographic profile.

Demographic profile of respondents is summarised on Table 2. All respondents were undergraduate students taking accounting degree from two private universities. Accounting students from two universities took part in the questionnaire survey, with a total of 450 questionnaires distributed and collected from both universities. However, only 425 responses were usable for analysis.

There were nearly equal number of male and female responses collected, with 238 female (56 percent) and at 187 male (44 percent). Distribution of race among the students were nearly equal for the three main races in Malaysia, where of the 425 responses, approximately 34 percent were Malay, 27 percent Chinese and 37 percent Indian, while other race was at 2 percent.

Further, majority of the students were discovered to have prior accounting knowledge (62 percent) when they continued their tertiary studies at their respective universities. In terms of the distribution of CGPA of the respondents, 47 percent of them acquired a cumulative point average (CGPA) of between 3.00 to 3.49. Only 7 percent of the respondents had below than average CGPA. Additionally, nearly majority of the students were between the age of 21 to 23 (48 percent).

Correlation coefficient

Correlation test provides results whether gender, prior accounting knowledge, accounting anxiety, year of study and age influence academic performance. Results in the Table 3 indicate that gender, prior accounting knowledge and accounting anxiety were significantly correlated with CGPA (<0.01). Although the three factors were significantly correlated, the strength of the relationships were weak at .15 (Gender), .14 (Prior accounting knowledge) and .125 (Accounting anxiety). Year of study and age were not correlated with academic performance. This is indicative of prior study from Guney ( 2009 ) and more recently Sothan ( 2019 ) and Yousef ( 2019 ) where age is found not correlated with academic performance.

Regression analysis

Multiple regression analysis was executed to determine predictors of academic performance from gender, prior accounting knowledge, accounting anxiety and age. The result of multiple regression analysis revealed statistically significant association between gender, prior accounting knowledge and accounting anxiety. The result indicate that the most significant predictor variables are gender and prior accounting knowledge (p=0.001), and accounting anxiety (p<0.05).

Results indicate that gender, prior accounting knowledge and accounting anxiety are weak predictors of academic performance at [F(4, 420) = 6.899, p=0.000] with R2 at .062 (refer Table 4). The R2 of .062 indicates that 6.2 percent of academic performance is accounted for by gender, prior accounting knowledge and accounting anxiety, while the other 93.8% by other factors.

The predicted academic performance is 1.474 + .246 (Gender) + .251 (Prior accounting knowledge) + 0.164 (Accounting anxiety). However, no significant relationship was observed for age, denoting that it is not a predictor of academic performance. Therefore, we can define the CGPA model as:

Academic performance = 0 + b 1 Gender + 2 Prior accounting knowledge + 3 Accounting anxiety

= 1.474 + (.246 Gender ) + (.251 Prior accounting knowledge ) + (.164 Accounting Anxiety )

The result shows that gender is a predictor of academic performance, consistent with Koh and Koh ( 1999 ), Alfan and Othman ( 2005 ), Guney ( 2009 ), van Wyk ( 2011 ), Jansen and de Villiers ( 2015 ) and Almutawa and Suwaidan ( 2020 ); but inconsistent to Brook and Roberts ( 2021 ). Indeed, prior literature has indicated that female students are more academically diligent than their male counterpart is. Further analysis of test of significant difference discovered, female students were performing better than the male students (mean rank female = 228.46, mean rank male = 193.33). The current research did not explore reasons for the result that favours female students. Thus, there is a need for future research to determine why the female students outperform the male students.

Prior accounting knowledge is the second predictor that affects academic performance. Literature suggests that students with no accounting experience should enroll and pass introductory accounting level before registering in an accounting degree ( Joynt, 2022 ). Nonetheless, other literature claim that prior accounting knowledge did not have an impact on academic performance ( Brook & Roberts, 2021 ). Accounting enrollment at universities is on the increase as Malaysia strives to achieve 60,000 accountants by the year 2030. Thus, it is suggested that institutions of higher learning (IHL) create a bridging program that can help the weak students understand accounting better and at the end of the program decide whether they want to pursue an accounting degree.

The final predictor is accounting anxiety, which is commonly linked with self-efficacy. A person requires the competence to learn and work hard to excel in her studies, and the motivation to achieve success academically. Self-efficacy is when a person believe that she is capable of achieving certain goals and is willing to go the extra mile to achieve the goals ( Bandura, 1977 ). When a person beliefs that they are incapable of controlling their actions and achieving goals (self-inefficacy), anxiety kicks in ( Bandura, 1988 ). According to the regression model, when the level of anxiety increases, academic performance will increase. The result may indicate that students are driven to work harder to get good grades when they worry of not performing well. Interestingly, Brooks ( 2013 ) discovered a coping mechanism that a person does when faced with anxiety. They will reappraise their anxiety into excitement, to positively change that negative mindset and improve performance. Thus, this research proposes that the positive predictor of accounting anxiety to academic performance is the “opportunity mindset” as suggested by Brooks ( 2013 ).

Conclusion and Recommendations

The aim of the research was to investigate determinants of academic performance. Four elements established by previous research as determinants were gender, prior accounting knowledge, accounting anxiety and age. Regression analysis concluded that gender, previous accounting knowledge and accounting anxiety were predictors of academic performance, whilst age was not a predictor. This means that all hypotheses except for age were supported.

The current research highlights the importance of overcoming both internal and external factors affecting students’ academic performance. Results indicate female students were academically superior than their male counterparts. Related parties should investigate reasons behind the dissimilarity, how to assist the male students to overcome their academic issues: whether it was due to internal factors such as self-efficacy, motivation or external such as insufficient learning materials, distractions, etc. The issues that impede good academic performance can be tackled immediately with sufficient data from research.

Next is the importance of prior accounting knowledge. Accounting is known as one of the most difficult field. Equipping students with basic knowledge of accounting before they embark on an accounting degree, would strengthen their understanding of accounting, reduces accounting anxiety, improve performance and build an appreciation of the accounting profession. No longer will accounting be difficult for students who have no prior accounting background because they are academically prepared to go to the next level.

The research findings also lead to the following recommendation that can overcome both issues of prior academic knowledge and accounting anxiety. Firstly, IHL should introduce appropriate student selection procedure to gauge level of accounting knowledge before enrolling them into the bachelor of accounting. This may ensure students are capable of achieving good grades throughout they study. Secondly, IHL should enroll students that does not meet the minimum acceptable accounting knowledge and students with no prior accounting knowledge into introductory accounting pathway so that they can learn the basics of accounting. Upon completion of their introductory class, the students would already be equipped with accounting knowledge and would be more confident to move to the next level.

Next, are limitations to the current research and improvements recommended for future research. Firstly, the current research only investigated four determinants of academic performance (gender, prior accounting knowledge, accounting anxiety and age) based on past literature, which predicted only 6 percent of academic performance. Future research could introduce other determinants such as absenteeism or class attendance. Previous literature discovered that absenteeism is a factor that negatively affects the students’ academic performance ( Almutawa & Suwaidan, 2020 ), which means that a student who is absent frequently will not perform well in accounting.

Another determinant that can be included in future research that was discussed by Almutawa and Suwaidan ( 2020 ) is the availability of course materials and lecture explanation, which are important to help student understand the subject and improve academic performance. Next possible predictor recommended is student-learning time (SLT). Although student learning time is essential because student need to spend time learning their topics, it was found from previous study that a student will not be able to master accounting just by studying hard without understanding what he is studying ( Guney, 2009 ). We also recommend future research to tap into student skill building activities, which include to students’ ability to master accounting subjects attributed by the instructor, as suggested by Dull et al. ( 2015 ) and Velasco ( 2019 ).

The second limitation is the research sample size. The sample population used for this research was accounting students from two private universities. The scope of the research should be extended to get more generalised results. Research results from a larger sample size, encompassing private and public universities in Malaysia would provide better representation. Thus, it is recommended to increase the sample size of accounting students, with various student background from public and private universities so that that the results are representative of accounting students in Malaysia.

Acknowledgment

The author would like to convey her deepest gratitude to UNITEN’s iRMC for funding this research and providing an opportunity to share valuable research discoveries in this conference.

Alfan, E., & Othman, N. (2005). Undergraduate students' performance: the case of University of Malaya. Quality Assurance in Education, 13(4), 329-343. DOI:

Almutawa, A., & Suwaidan, M. S. (2020). Students' perceptions regarding classroom attendance and its impact on their academic performance: Evidence from a developing country. Education+ Training, 62(6), 693-706. DOI:

Arianpoor, A., & Khayoon, H. M. (2021). The effect of teaching style and academic enthusiasm of accounting and auditing students on stress, aggression, and anxiety. Journal of Facilities Management, 20(5), 652-678. DOI:

Arora, N., & Singh, N. (2017). Factors Affecting the Academic Performance of College Students. Journal of Educational Technology, 14(1), 47-53. DOI:

Bahari, A. B. M., Tahir, W. M. M. W., & Rahim, N. M. (2014). Student’s intention and perception towards pursuing advanced accounting program. Gading Journal for Social Sciences, 18(02), 1-17.

Bandura, A. (1977). Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review, 84(2), 191–215. DOI: 10.1037/0033-295x.84.2.191

Bandura, A. (1988). Self-efficacy conception of anxiety. Anxiety Research, 1(2), 77-98. DOI: 10.1080/10615808808248222

Brooks, A. W. (2013). Get excited: reappraising pre-performance anxiety as excitement. Journal of Experimental Psychology: General, 143(3), 1144. DOI:

Brook, S., & Roberts, M. (2021). What are the determinants of student performance on an undergraduate accounting degree? Journal of Further and Higher Education, 45(9), 1224-1239. DOI:

Byrne, M., & Flood, B. (2008). Examining the relationships among background variables and academic performance of first year accounting students at an Irish University. Journal of accounting education, 26(4), 202-212. DOI:

Coetzee, S. A., Janse van Rensburg, C., & Schmulian, A. (2016). Differences in students’ reading comprehension of international financial reporting standards: a South African case. Accounting Education, 25(4), 306-326. DOI:

De Borja, F. (2012). Steps accounting firms can take to move to cloud computing: technology. Tax Professional, 2, 18-19. https://hdl.handle.net/10520/EJC122356

De Hart, K., Doussey, E., Swanepoel, A., Van Dyk, M., De Clercq, B., & Venter, J. (2011). Increasing throughput: Factors affecting the academic performance of entry-level undergraduate taxation students at an ODL institution in South Africa. Progressio, 33(1), 171–188. https://hdl.handle.net/10520/EJC119590

Doran, B. M., Bouillon, M., & Smith, C. G. (1991). Determinants of student performance in accounting principles I and II. Issues in Accounting Education, 6(1), 74-84.

Dull, R. B., Schleifer, L. L. F., & McMillan, J. J. (2015). Achievement Goal Theory: The Relationship of Accounting Students’ Goal Orientations with Self-efficacy, Anxiety, and Achievement. Accounting Education, 24(2), 152–174. DOI:

Field, A. (2009). Discovering statistics using SPSS. SAGE Publications Limited.

Fairbanks, P. J. (1992). Treating mathematics anxiety: The optional contract. The mathematics teacher, 85(6), 428-430. DOI:

Ghazvini, S. D., & Khajehpour, M. (2011). Gender differences in factors affecting academic performance of high school students. Procedia-Social and Behavioral Sciences, 15, 1040-1045. DOI:

Guney, Y. (2009). Exogenous and endogenous factors influencing students' performance in undergraduate accounting modules. Accounting Education, 18(1), 51-73. DOI:

Husin, Z., Abd Wahab, R., Mohd Din, N., Mat Bahari, A. B., & Md Zeni, S. (2014). Student academic performance in principles and application of financial reporting standards 1 paper, KONAKA Proceedings. In Academic Conferences (KONAKA) (pp 151-158). Jengka.

Ison, I., Shonhiwa, T., & Hogan, M. (2020). Advancing Mental Health Awareness. Journal of Accounting, Ethics & Public Policy, 21(3), 389-396.

Jansen, J., & de Villiers, C. (2015). Determinants of student performance in an accounting degree programme, South African Journal of Accounting Research, 30(1), 1–28. DOI:

Joynt, C. (2022). How to assess the effectiveness of accounting education interventions: evidence from the assessment of a bridging course before introductory accounting. Meditari Accountancy Research, 30(7), 237-255. DOI:

Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607–610. DOI: 10.1177/001316447003000

Koh, M. Y., & Koh, H. C. (1999). The determinants of performance in an accountancy degree programme. Accounting Education, 8(1), 13-29. DOI:

Le Roux, J. (2017) Determining the profile of a successful APC candidate. Honours Technical Report. University of CapeTown.

Malgwi, C. A. (2004). Determinants of accounting anxiety in business students. Journal of College Teaching & Learning (TLC), 1(2), 81-94. DOI:

Myers, L. P. (2017). An analysis of how students construct knowledge in a course with a hierarchical knowledge structure. South African Journal of Accounting Research, 31(3), 193–211. DOI:

Onay, A., & Benligiray, S. (2018). Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School. Sumerianz Journal of Economics and Finance, Sumerianz Publication, 1(3), 82-90.

Papageorgiou, E. (2017). Accounting students’ profile versus academic performance: A five-year analysis. South African Journal of Higher Education, 31(3), 31–3. https://hdl.handle.net/10520/EJC-808583572

Procházka, D. (2016). The determinants of students’ success in the Introduction to Accounting Course at the university level. The Turkish Online Journal of Educational Technology, Special Issue for INTE, (777-784).

Rossouw, M., & Brink, S. M. (2021). An investigation into the success rates of students with no prior accounting knowledge in obtaining a professional accounting degree. South African Journal of Higher Education, 35(2), 230-245. https://hdl.handle.net/10520/ejc-high-v35-n2-a13

Säljö, R. (1979). Learning about learning. Higher Education, 8(4), 443-451. https://www.jstor.org/stable/3446159

Sothan, S. (2019). The determinants of academic performance: evidence from a Cambodian University. Studies in Higher Education, 44(11), 2096-2111. DOI:

Steenkamp, G. (2014). How pre-admission characteristics affect the performance of CTA students at a South African university, Journal of Economic and Financial Sciences, 7(2), 283–298. https://hdl.handle.net/10520/EJC157822

Syukur, M. (2021). Roles of gender, study major, and origins in accounting learning: A case in Thailand. The International Journal of Management Education, 19(3), 100555. DOI:

van Wyk, E. (2011). A Note: The SAICA Part I Qualifying examinations: Factors that may influence candidates’ success. South African Journal of Accounting Research, 25(1), 145-174. DOI:

Velasco, R. M. (2019). Factors Associated with Failure in Accounting: A Case Study of the Omani Students. International Journal of Higher Education, 8(6), 157-170. DOI:

Yousef, D. A. (2019). Determinants of the academic performance of undergraduate students in statistics bachelor’s degree program: A study in an Arabic setting. Quality Assurance in Education, 27(1), 13-23. DOI:

Copyright information

About this article

Publication date.

18 August 2023

Article Doi

https://doi.org/10.15405/epfe.23081.95

978-1-80296-963-4

European Publisher

Print ISBN (optional)

Edition number.

1st Edition

Multi-disciplinary, Accounting, Finance, Economics, Business Management, Marketing, Entrepreneurship, Social Studies

Cite this article as:

Mohd Khalid, F., & Abdul Rauf, F. H. (2023). Factors Affecting Accounting Students’ Academic Performance. In A. H. Jaaffar, S. Buniamin, N. R. A. Rahman, N. S. Othman, N. Mohammad, S. Kasavan, N. E. A. B. Mohamad, Z. M. Saad, F. A. Ghani, & N. I. N. Redzuan (Eds.), Accelerating Transformation towards Sustainable and Resilient Business: Lessons Learned from the COVID-19 Crisis, vol 1. European Proceedings of Finance and Economics (pp. 1028-1038). European Publisher. https://doi.org/10.15405/epfe.23081.95

We care about your privacy

We use cookies or similar technologies to access personal data, including page visits and your IP address. We use this information about you, your devices and your online interactions with us to provide, analyse and improve our services. This may include personalising content or advertising for you. You can find out more in our privacy policy and cookie policy and manage the choices available to you at any time by going to ‘Privacy settings’ at the bottom of any page.

Manage My Preferences

You have control over your personal data. For more detailed information about your personal data, please see our Privacy Policy and Cookie Policy .

These cookies are essential in order to enable you to move around the site and use its features, such as accessing secure areas of the site. Without these cookies, services you have asked for cannot be provided.

Third-party advertising and social media cookies are used to (1) deliver advertisements more relevant to you and your interests; (2) limit the number of times you see an advertisement; (3) help measure the effectiveness of the advertising campaign; and (4) understand people’s behavior after they view an advertisement. They remember that you have visited a site and quite often they will be linked to site functionality provided by the other organization. This may impact the content and messages you see on other websites you visit.

To read this content please select one of the options below:

Please note you do not have access to teaching notes, undergraduate accounting students’ perception of a course in accounting research and theory.

Accounting Research Journal

ISSN : 1030-9616

Article publication date: 8 January 2020

Issue publication date: 24 January 2020

This study aims to measure the response of undergraduate accounting students to a stand-alone course in accounting theory and research. The aim of the study was to gauge students’ perceptions of the usefulness of this course and to determine if exposure to this material would increase student interest in accounting research and in pursuing a career in academia.

Design/methodology/approach

Three cohorts of students enrolled in the course completed an in-class survey. The study was conducted from 2015 to 2017.

The results of the survey show that student interest in accounting research and theory increased substantially as a result of the course. Students felt that learning about accounting research and the theories used in accounting research enhanced their overall understanding of accounting and would be useful to them as accounting practitioners. This study also reports that students interested in pursuing a PhD and/or an academic career also increased.

Research limitations/implications

Data were only collected at a single university and represent student perceptions only.

Practical implications

The results of this study and the description of the course design will inform academics seeking to answer the American Accounting Association Pathways Commission’s call to integrate accounting research and education. This study also suggests a pathway towards addressing the chronic academic accounting faculty shortage. Finally, the results will be of interest to those designing undergraduate accounting curriculum.

Originality/value

This study contributes to the literature on the “teaching-research nexus” in accounting by providing evidence, from the perspective of undergraduate accounting students, of the usefulness of integrating research into undergraduate accounting education. While many accounting researchers view accounting research and teaching accounting as separate activities, the response from students suggests that there is value in fostering a more complementary relationship between these two activities.

• Accounting education
• Teaching-research nexus
• Accounting theory course
• Student perceptions
• Accounting research
• Accounting course design
• Integrating research and accounting education

Baker, R. and Wick, S. (2018), "Undergraduate accounting students’ perception of a course in accounting research and theory", Accounting Research Journal , Vol. 33 No. 1, pp. 217-233. https://doi.org/10.1108/ARJ-07-2018-0122

Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

Related articles

All feedback is valuable.

Please share your general feedback

Report an issue or find answers to frequently asked questions

Contact Customer Support

• Products & Services
• Communications & Outreach
• Board Statutes
• Marijuana – Board Guidance
• Key Person Contact Program
• Legislative Tracking
• Session Snapshot
• North Carolina Dental Case
• Peer Review Overview, Tools & Resources
• Enforcement Tools
• NASBA Awards
• NASBA Nation
• Board Gateway Access
• Executive Director Portal
• Access CPA Portal
• Becoming a CPA
• International Qualification Examination (IQEX)
• NASBA International Evaluation Services
• Products and Services
• Getting a License
• Washington State
• How Many CPAs?
• Maintaining a License
• Substantial Equivalency
• International
• Products & Services
• National Registry of CPE Sponsors
• Research Grant Topics and Recipients
• Confirm Registry Sponsor
• Meetings & Events
• Publications
• Boards of Accountancy

PRODUCTS & SERVICES

Media & resources, nasba awards 2024 accounting education research grants.

• Email Signup
• Privacy Policy
• Terms of Use
• Technical Support

NASBA Membership 150 Fourth Ave. North Suite 700 Nashville, TN 37219-2417 Tel: 615-880-4200 Fax: 615-880-4290

CPA Examination Services 800-CPA-EXAM (800-272-3926) International: 615-880-4250 [email protected]

Your message (optional)

Message (optional)

About Stanford GSB

• The Leadership
• Dean’s Updates
• School News & History
• Commencement
• Business, Government & Society
• Centers & Institutes
• Center for Entrepreneurial Studies
• Center for Social Innovation
• Stanford Seed

About the Experience

• Learning at Stanford GSB
• Experiential Learning
• Guest Speakers
• Entrepreneurship
• Social Innovation
• Communication
• Life at Stanford GSB
• Collaborative Environment
• Activities & Organizations
• Student Services
• Housing Options
• International Students

Full-Time Degree Programs

• Why Stanford MBA
• Academic Experience
• Financial Aid
• Why Stanford MSx
• Research Fellows Program
• See All Programs

Non-Degree & Certificate Programs

• Executive Education
• Stanford Executive Program
• Programs for Organizations
• The Difference
• Online Programs
• Stanford LEAD
• Seed Transformation Program
• Aspire Program
• Seed Spark Program
• Faculty Profiles
• Academic Areas
• Awards & Honors
• Conferences

Faculty Research

• Publications
• Working Papers
• Case Studies

Research Hub

• Research Labs & Initiatives
• Business Library
• Data, Analytics & Research Computing
• Behavioral Lab

Research Labs

• Cities, Housing & Society Lab
• Golub Capital Social Impact Lab

Research Initiatives

• Corporate Governance Research Initiative
• Corporations and Society Initiative
• Policy and Innovation Initiative
• Rapid Decarbonization Initiative
• Stanford Latino Entrepreneurship Initiative
• Value Chain Innovation Initiative
• Venture Capital Initiative
• Career & Success
• Climate & Sustainability
• Corporate Governance
• Culture & Society
• Finance & Investing
• Government & Politics
• Leadership & Management
• Markets and Trade
• Operations & Logistics
• Opportunity & Access
• Technology & AI
• Opinion & Analysis
• Email Newsletter

Welcome, Alumni

• Communities
• Digital Communities & Tools
• Regional Chapters
• Women’s Programs
• Identity Chapters
• Find Your Reunion
• Career Resources
• Job Search Resources
• Career & Life Transitions
• Programs & Webinars
• Career Video Library
• Alumni Education
• Research Resources
• Volunteering
• Alumni News
• Class Notes
• Alumni Voices
• Contact Alumni Relations
• Upcoming Events

Admission Events & Information Sessions

• MBA Program
• MSx Program
• PhD Program
• Alumni Events
• All Other Events
• Operations, Information & Technology
• Organizational Behavior
• Political Economy
• Classical Liberalism
• The Eddie Lunch
• Accounting Summer Camp
• California Econometrics Conference
• California Quantitative Marketing PhD Conference
• California School Conference
• China India Insights Conference
• Homo economicus, Evolving
• Political Economics (2023–24)
• Scaling Geologic Storage of CO2 (2023–24)
• A Resilient Pacific: Building Connections, Envisioning Solutions
• Adaptation and Innovation
• Changing Climate
• Civil Society
• Climate Impact Summit
• Climate Science
• Corporate Carbon Disclosures
• Earth’s Seafloor
• Environmental Justice
• Operations and Information Technology
• Organizations
• Sustainability Reporting and Control
• Taking the Pulse of the Planet
• Urban Infrastructure
• Watershed Restoration
• Junior Faculty Workshop on Financial Regulation and Banking
• Ken Singleton Celebration
• Marketing Camp
• Quantitative Marketing PhD Alumni Conference
• Presentations
• Theory and Inference in Accounting Research
• Stanford Closer Look Series
• Quick Guides
• Core Concepts
• Journal Articles
• Glossary of Terms
• Faculty & Staff
• Researchers & Students
• Research Approach
• Charitable Giving
• Financial Health
• Government Services
• Workers & Careers
• Short Course
• Adaptive & Iterative Experimentation
• Incentive Design
• Social Sciences & Behavioral Nudges
• Bandit Experiment Application
• Conferences & Events
• Get Involved
• Reading Materials
• Teaching & Curriculum
• Energy Entrepreneurship
• Faculty & Affiliates
• SOLE Report
• Responsible Supply Chains
• Current Study Usage
• Pre-Registration Information
• Participate in a Study

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.

• See the Current DEI Report
• Supporting Data
• Research & Insights
• Share Your Thoughts
• Search Fund Primer
• Affiliated Faculty
• Faculty Advisors
• Louis W. Foster Resource Center
• Defining Social Innovation
• Impact Compass
• Global Health Innovation Insights
• Faculty Affiliates
• Student Awards & Certificates
• Changemakers
• Dean Jonathan Levin
• Dean Garth Saloner
• Dean Robert Joss
• Dean Michael Spence
• Dean Robert Jaedicke
• Dean Rene McPherson
• Dean Arjay Miller
• Dean Ernest Arbuckle
• Dean Jacob Hugh Jackson
• Dean Willard Hotchkiss
• Faculty in Memoriam
• Stanford GSB Firsts
• Annual Alumni Dinner
• Class of 2024 Candidates
• Certificate & Award Recipients
• Dean’s Remarks
• Keynote Address
• Teaching Approach
• Analysis and Measurement of Impact
• The Corporate Entrepreneur: Startup in a Grown-Up Enterprise
• Data-Driven Impact
• Designing Experiments for Impact
• Digital Marketing
• The Founder’s Right Hand
• Marketing for Measurable Change
• Product Management
• Public Policy Lab: Financial Challenges Facing US Cities
• Public Policy Lab: Homelessness in California
• Lab Features
• Curricular Integration
• View From The Top
• Formation of New Ventures
• Managing Growing Enterprises
• Startup Garage
• Explore Beyond the Classroom
• Stanford Venture Studio
• Summer Program
• Workshops & Events
• The Five Lenses of Entrepreneurship
• Leadership Labs
• Executive Challenge
• Arbuckle Leadership Fellows Program
• Selection Process
• Training Schedule
• Time Commitment
• Learning Expectations
• Post-Training Opportunities
• Who Should Apply
• Introductory T-Groups
• Leadership for Society Program
• Certificate
• 2024 Awardees
• 2023 Awardees
• 2022 Awardees
• 2021 Awardees
• 2020 Awardees
• 2019 Awardees
• 2018 Awardees
• Social Management Immersion Fund
• Stanford Impact Founder Fellowships
• Stanford Impact Leader Prizes
• Social Entrepreneurship
• Stanford GSB Impact Fund
• Economic Development
• Energy & Environment
• Stanford GSB Residences
• Environmental Leadership
• Stanford GSB Artwork
• A Closer Look
• California & the Bay Area
• Voices of Stanford GSB
• Business & Beneficial Technology
• Business & Sustainability
• Business & Free Markets
• Business, Government, and Society Forum
• Second Year
• Global Experiences
• JD/MBA Joint Degree
• MA Education/MBA Joint Degree
• MD/MBA Dual Degree
• MPP/MBA Joint Degree
• MS Computer Science/MBA Joint Degree
• MS Electrical Engineering/MBA Joint Degree
• MS Environment and Resources (E-IPER)/MBA Joint Degree
• Academic Calendar
• Clubs & Activities
• LGBTQ+ Students
• Military Veterans
• Minorities & People of Color
• Partners & Families
• Students with Disabilities
• Student Support
• Residential Life
• Student Voices
• MBA Alumni Voices
• A Week in the Life
• Career Support
• Employment Outcomes
• Cost of Attendance
• Knight-Hennessy Scholars Program
• Yellow Ribbon Program
• BOLD Fellows Fund
• Application Process
• Loan Forgiveness
• Contact the Financial Aid Office
• Evaluation Criteria
• GMAT & GRE
• English Language Proficiency
• Personal Information, Activities & Awards
• Professional Experience
• Letters of Recommendation
• Optional Short Answer Questions
• Application Fee
• Reapplication
• Deferred Enrollment
• Joint & Dual Degrees
• Entering Class Profile
• Event Schedule
• Ambassadors
• New & Noteworthy
• Ask a Question
• See Why Stanford MSx
• Is MSx Right for You?
• MSx Stories
• Leadership Development
• How You Will Learn
• Admission Events
• Personal Information
• GMAT, GRE & EA
• English Proficiency Tests
• Career Change
• Career Advancement
• Career Support and Resources
• Daycare, Schools & Camps
• U.S. Citizens and Permanent Residents
• Requirements
• Requirements: Behavioral
• Requirements: Quantitative
• Requirements: Macro
• Requirements: Micro
• Annual Evaluations
• Field Examination
• Research Activities
• Research Papers
• Dissertation
• Oral Examination
• Current Students
• Education & CV
• International Applicants
• Statement of Purpose
• Reapplicants
• Application Fee Waiver
• Deadline & Decisions
• Job Market Candidates
• Academic Placements
• Stay in Touch
• Faculty Mentors
• Current Fellows
• Standard Track
• Fellowship & Benefits
• Group Enrollment
• Program Formats
• Developing a Program
• Diversity & Inclusion
• Strategic Transformation
• Program Experience
• Contact Client Services
• Campus Experience
• Live Online Experience
• Silicon Valley & Bay Area
• Digital Credentials
• Faculty Spotlights
• Participant Spotlights
• Eligibility
• International Participants
• Stanford Ignite
• Frequently Asked Questions
• Founding Donors
• Location Information
• Participant Profile
• Network Membership
• Program Impact
• Collaborators
• Entrepreneur Profiles
• Company Spotlights
• Seed Transformation Network
• Responsibilities
• Current Coaches
• How to Apply
• Meet the Consultants
• Meet the Interns
• Intern Profiles
• Collaborate
• Research Library
• News & Insights
• Program Contacts
• Databases & Datasets
• Research Guides
• Consultations
• Research Workshops
• Career Research
• Research Data Services
• Course Reserves
• Course Research Guides
• Material Loan Periods
• Fines & Other Charges
• Document Delivery
• Interlibrary Loan
• Equipment Checkout
• Print & Scan
• MBA & MSx Students
• PhD Students
• Other Stanford Students
• Faculty Assistants
• Research Assistants
• Stanford GSB Alumni
• Telling Our Story
• Staff Directory
• Site Registration
• Alumni Directory
• Alumni Email
• Privacy Settings & My Profile
• Event Registration Help
• Success Stories
• The Story of Circles
• Support Women’s Circles
• Stanford Women on Boards Initiative
• Alumnae Spotlights
• Insights & Research
• Industry & Professional
• Entrepreneurial Commitment Group
• Recent Alumni
• Half-Century Club
• Fall Reunions
• Spring Reunions
• MBA 25th Reunion
• Half-Century Club Reunion
• Faculty Lectures
• Ernest C. Arbuckle Award
• Alison Elliott Exceptional Achievement Award
• ENCORE Award
• Excellence in Leadership Award
• John W. Gardner Volunteer Leadership Award
• Robert K. Jaedicke Faculty Award
• Jack McDonald Military Service Appreciation Award
• Jerry I. Porras Latino Leadership Award
• Tapestry Award
• Student & Alumni Events
• Executive Recruiters
• Interviewing
• Land the Perfect Job with LinkedIn
• Negotiating
• Elevator Pitch
• Email Best Practices
• Resumes & Cover Letters
• Self-Assessment
• Whitney Birdwell Ball
• Margaret Brooks
• Bryn Panee Burkhart
• Margaret Chan
• Ricki Frankel
• Peter Gandolfo
• Cindy W. Greig
• Natalie Guillen
• Carly Janson
• Sloan Klein
• Sherri Appel Lassila
• Stuart Meyer
• Tanisha Parrish
• Virginia Roberson
• Philippe Taieb
• Michael Takagawa
• Terra Winston
• Johanna Wise
• Debbie Wolter
• Rebecca Zucker
• Complimentary Coaching
• Changing Careers
• Work-Life Integration
• Career Breaks
• Flexible Work
• Encore Careers
• Join a Board
• D&B Hoovers
• Data Axle (ReferenceUSA)
• EBSCO Business Source
• Global Newsstream
• Market Share Reporter
• ProQuest One Business
• RKMA Market Research Handbook Series
• Student Clubs
• Entrepreneurial Students
• Stanford GSB Trust
• Alumni Community
• How to Volunteer
• Springboard Sessions
• Consulting Projects
• 2020 – 2029
• 2010 – 2019
• 2000 – 2009
• 1990 – 1999
• 1980 – 1989
• 1970 – 1979
• 1960 – 1969
• 1950 – 1959
• 1940 – 1949
• Service Areas
• ACT History
• ACT Awards Celebration
• ACT Governance Structure
• Building Leadership for ACT
• Individual Leadership Positions
• Leadership Role Overview
• Purpose of the ACT Management Board
• Contact ACT
• Business & Nonprofit Communities
• Reunion Volunteers
• Ways to Give
• Fiscal Year Report
• Business School Fund Leadership Council
• Planned Giving Options
• Planned Giving Benefits
• Planned Gifts and Reunions
• Legacy Partners
• Giving News & Stories
• Giving Deadlines
• Development Staff
• Submit Class Notes
• Class Secretaries
• Board of Directors
• Health Care
• Sustainability
• Class Takeaways
• All Else Equal: Making Better Decisions
• If/Then: Business, Leadership, Society
• Grit & Growth
• Think Fast, Talk Smart
• Spring 2022
• Spring 2021
• Autumn 2020
• Summer 2020
• Winter 2020
• In the Media
• For Journalists
• DCI Fellows
• Other Auditors
• Academic Calendar & Deadlines
• Course Materials
• Entrepreneurial Resources
• Campus Drive Grove
• Campus Drive Lawn
• CEMEX Auditorium
• King Community Court
• Seawell Family Boardroom
• Stanford GSB Bowl
• Stanford Investors Common
• Town Square
• Vidalakis Courtyard
• Vidalakis Dining Hall
• Catering Services
• Policies & Guidelines
• Reservations
• Contact Faculty Recruiting
• Lecturer Positions
• Postdoctoral Positions
• Accommodations
• CMC-Managed Interviews
• Recruiter-Managed Interviews
• Virtual Interviews
• Campus & Virtual
• Search for Candidates
• Think Globally
• Recruiting Calendar
• Recruiting Policies
• Full-Time Employment
• Summer Employment
• Entrepreneurial Summer Program
• Global Management Immersion Experience
• Social-Purpose Summer Internships
• Process Overview
• Project Types
• Client Eligibility Criteria
• Client Screening
• ACT Leadership
• Social Innovation & Nonprofit Management Resources
• Develop Your Organization’s Talent
• Centers & Initiatives
• Student Fellowships

Research in 60 Seconds: Using Tech to Improve Readability

Whether it’s solving the world’s biggest problems or investigating the potential of novel discoveries, researchers at UCF are on the edge scientific breakthroughs that aim to make an impact. Through the  Research in 60 Seconds series , student and faculty researchers condense their complex studies into bite-sized summaries so you can know how and why Knights plan to improve our world.

Name:  Ben Sawyer

Position(s):  Associate professor of industrial engineering and director of The Readability Consortium

Why are you interested in this research? My mother was a children’s librarian focused on building collections, and my father was a high school teacher, and then a professor of education. My own early work was focused on attention and distraction, and I became fascinated by how people get information out of machine systems, and into their minds. My present research centers around human performance in reading: how can we best move information into your awareness, so you can do something with it.

Who inspires you to conduct your research? I’m inspired by people working hard to understand [information, including] children, soldiers, analysts, physicians, and older adults all looking to find the information they need to get them to their goal and keep them safe on the way. My father worked with children with dyslexia, and it’s amazing how much parity I see between the struggles of those kids and the struggle of a physician trying to move through a 60-year medical history in a clunky interface in time to make a good decision for an anxious patient. I’m inspired by that struggle, which all of us face to a greater degree every day.

How does UCF empower you to do your research? UCF provides access to a brilliant community of students and collaborators. Industrial engineering is a friendly and collaborative faculty. I’ve met so many fascinating students in my classes and have been privileged to have some of them join my research group. I have graduated a few of these as scientists and engineers. I love the diversity at UCF: people from every imaginable walk of life are on this campus, and the perspectives they bring to this research make it possible. Moreover, I like the people I get to work with, and I wake up every day happy to see them and excited to move our work forward. I feel very lucky in this.

What major grants and honors have you earned to support your research? My readability research is primarily funded by industry. The consortium’s founding members Adobe and nonprofit Readability Matters provided the initial foundation for a community that now notably includes Google and Monotype. We also are beginning to work with these companies to attract state funding directly, including a 2023-24 $1 million appropriation from the State of Florida.

Why is this research important? Billions of readers have too much to read. The information age is only as miraculous as our individual abilities to access infinite information. The written word, one of the great engineering accomplishments of human history, was literally developed on reeds and animal hide. This research is founded in the idea that writing and reading, is due for an update. Rebuilding the written word to help humans of the information age is also an opportunity for languages that have not benefited so strongly from the digital revolution. Mandarin, Arabic, Hindi, Bengali and other scripts are underserved by modern Latin alphabet centered digital infrastructure but are receiving large investments as billions of these readers move online. Our readability research provides an opportunity to build equity in these languages, while working from evidence-based first principles of readability.

Recent News

Information

• Author Services

Initiatives

You are accessing a machine-readable page. In order to be human-readable, please install an RSS reader.

All articles published by MDPI are made immediately available worldwide under an open access license. No special permission is required to reuse all or part of the article published by MDPI, including figures and tables. For articles published under an open access Creative Common CC BY license, any part of the article may be reused without permission provided that the original article is clearly cited. For more information, please refer to https://www.mdpi.com/openaccess .

Feature papers represent the most advanced research with significant potential for high impact in the field. A Feature Paper should be a substantial original Article that involves several techniques or approaches, provides an outlook for future research directions and describes possible research applications.

Feature papers are submitted upon individual invitation or recommendation by the scientific editors and must receive positive feedback from the reviewers.

Editor’s Choice articles are based on recommendations by the scientific editors of MDPI journals from around the world. Editors select a small number of articles recently published in the journal that they believe will be particularly interesting to readers, or important in the respective research area. The aim is to provide a snapshot of some of the most exciting work published in the various research areas of the journal.

Original Submission Date Received: .

• Active Journals
• Find a Journal
• Proceedings Series
• For Authors
• For Reviewers
• For Editors
• For Librarians
• For Publishers
• For Societies
• For Conference Organizers
• Open Access Policy
• Institutional Open Access Program
• Special Issues Guidelines
• Editorial Process
• Research and Publication Ethics
• Article Processing Charges
• Testimonials
• Preprints.org
• SciProfiles
• Encyclopedia

Article Menu

• Subscribe SciFeed
• Recommended Articles
• Google Scholar
• on Google Scholar
• Table of Contents

Find support for a specific problem in the support section of our website.

Please let us know what you think of our products and services.

Visit our dedicated information section to learn more about MDPI.

JSmol Viewer

Towards sustainable water use in two university student residences: a case study.

1. Introduction

2. materials and methods, 2.1. location and characteristics of the residences, 2.2. water consumption characterization.

• i : each of the existing devices;
• V : flushing volume (L);
• f : daily frequence of use.
• Q : water flow (L);
• f : daily frequence of use;
• t : duration of each use (minutes).

2.3. Water Use Efficiency Measure Impact

• ρ : water density ( ρ = 1000 kg/m 3 ).
• C p : specific heat of water ( C p = 4187 J/kg × K).
• V : consumption of hot water/resident (L).
• Δ T : Denotes the difference between the cold water inlet temperature and the hot water outlet temperature (°C). According to the long-term climate series [ 40 ], the average annual water temperature in Bragança was estimated at 12.3 °C. The water heating system raised the temperature to 60 °C, resulting in a temperature variation of 47.7 °C.
• η : efficiency of the heating system, which in the present study is 2.97 for both residences.
• V a : volume of rainwater in the reference period (L);
• C : runoff coefficient (dimensionless);
• P : average precipitation accumulated at the site (mm);
• A : catchment area (roof) (m 2 );
• η f : hydraulic filtering efficiency (dimensionless).

3. Results and Discussion

3.1. characterization of water devices and their use patterns, 3.1.1. showers, 3.1.2. flushing cisterns, 3.1.3. urinals, 3.1.4. taps.

• WC basin single-lever taps: These taps had an average flow of 13.29 L/min, and the estimated number of total uses was around three times/day/user; each use is on for approximately 0.18 min (Residence I). In Residence II, these taps presented an average flow of 14 L/min, and the estimated number of total uses was around 3.4 times/day/user; each use was on for approximately 0.23 min. The water category efficiency of these devices is E.
• Timed flow tap: The average flow is 3.63 L/min in both residences. Each use is on for approximately 7.45 s, and it is used 0.33 and 0.38 times/day/user in the male and female residences, respectively. Their water category efficiency is A.
• Kitchen tap: The average flow is 10.6 L/min, and it is used for 6.67 min/day/user (Residence I). In Residence II, the average flow is 9.9 L/min, and it is used for 2.20 min/day/user. Their water category efficiency is C.

3.1.5. Washing Machines

3.1.6. build cleaning, 3.2. water use characterization, 3.3. implementation of water-saving measures, 4. conclusions, author contributions, institutional review board statement, informed consent statement, data availability statement, acknowledgments, conflicts of interest.

• This survey was conducted on all users of Residences I and II, with specific questions addressed to the cleaning staff.
• 2. Age: _________
• 3. How many days a week do you stay at the Residence? ___________
• 4. How often do you wash your hands at the Residence?
• 4.1. How many times do you usually press the push button of the tap? (in the case of the timer taps) _______
• 4.2. How long does the tap remain open while you use the single lever taps? _______
• How often do you use the toilet at the Residence? _______
• 5.1. Indicate the number of flushes each time you use the toilet: _______
• 5.2. What “button” do you usually flush when you use the toilet?
• - The larger “button” (6 L) ⎕
• - The smaller “button” (3 L) ⎕
• - Both “buttons” at the same time ⎕
• - The single “button” (if there is only one “button”) ⎕
• 6. Please estimate the number of times you shower each week: _______________
• 6.1. Give an estimate, in minutes, of the time it takes to shower: _______________
• 7. Do you usually use the washing machine at the Residence?
• 7.1. If you answered “Yes”, please estimate the number of times you use the washing machine each week: _______________ and which washing programs you use ____________________________________________________________.
• 8. Do you usually use the kitchen tap at the Residence?
• 8.1. If you answered “Yes,” please estimate the amount of time, in minutes, that you use the tap each day: _______________
• 9. Do you cook your lunch and/or dinner while you are at the Residence?
• 9.1. If “Yes”, how often do you cook? _______________
• 9.2. If “Yes”, is the stove gas or electric? _____________
• 10. Have you ever detected a leak in the residence water networks?
• 10.1. If “Yes,” please describe what happened. ________________________________________
• 1. How many times a day is the floor washed? ___________
• 2. How is the residence floor washed?
• 2.1. With a mop? _______ How many times a day? _______
• 2.2. What is the capacity of the bucket? _______
• 2.3. How many times do you fill the bucket? _______

• Vörösmarty, C.J.; McIntyre, P.B.; Gessner, M.O.; Dudgeon, D.; Prusevich, A.; Green, P.; Glidden, S.; Bunn, S.E.; Sullivan, C.A.; Liermann, C.R.; et al. Global Threats to Human Water Security and River Biodiversity. Nature 2010 , 467 , 555–561. [ Google Scholar ] [ CrossRef ] [ PubMed ]
• Ma, T.; Sun, S.; Fu, G.; Hall, J.W.; Ni, Y.; He, L.; Yi, J.; Zhao, N.; Du, Y.; Pei, T.; et al. Pollution Exacerbates China’s Water Scarcity and Its Regional Inequality. Nat. Commun. 2020 , 11 , 650. [ Google Scholar ] [ CrossRef ]
• Kilinc, E.A.; Tanik, A.; Hanedar, A.; Gorgun, E. Climate Change Adaptation Exertions on the Use of Alternative Water Resources in Antalya, Türkiye. Front. Environ. Sci. 2023 , 10 , 1080092. [ Google Scholar ] [ CrossRef ]
• Water Scarcity Conditions in Europe (Water Exploitation Index Plus). Available online: https://www.eea.europa.eu/en/analysis/indicators/use-of-freshwater-resources-in-europe-1 (accessed on 19 June 2024).
• Spinoni, J.; Vogt, J.V.; Naumann, G.; Barbosa, P.; Dosio, A. Will Drought Events Become More Frequent and Severe in Europe? Int. J. Climatol. 2018 , 38 , 1718–1736. [ Google Scholar ] [ CrossRef ]
• Alvarez, I.; Pereira, H.; Lorenzo, M.N.; Picado, A.; Sousa, M.C.; Taboada, J.J.; Dias, J.M. Drought Projections for the NW Iberian Peninsula under Climate Change. In Climate Dynamics ; Springer: Berlin/Heidelberg, Germany, 2024. [ Google Scholar ] [ CrossRef ]
• Veloso, S.; Tam, C.; Oliveira, T. Effects of Extreme Drought and Water Scarcity on Consumer Behaviour—The Impact of Water Consumption Awareness and Consumers’ Choices. J. Hydrol. 2024 , 639 , 131574. [ Google Scholar ] [ CrossRef ]
• ERSAR—Dados de Base. Available online: https://www.ersar.pt/pt/setor/factos-e-numeros/dados-de-base (accessed on 24 June 2024).
• Naserisafavi, N.; Yaghoubi, E.; Sharma, A.K. Alternative Water Supply Systems to Achieve the Net Zero Water Use Goal in High-Density Mixed-Use Buildings. Sustain. Cities Soc. 2022 , 76 , 103414. [ Google Scholar ] [ CrossRef ]
• Meireles, I.; Sousa, V. Assessing Water, Energy and Emissions Reduction from Water Conservation Measures in Buildings: A Methodological Approach. Environ. Sci. Pollut. Res. 2020 , 27 , 4612–4629. [ Google Scholar ] [ CrossRef ]
• Mannan, M.; Al-Ghamdi, S.G. Environmental Impact of Water-Use in Buildings: Latest Developments from a Life-Cycle Assessment Perspective. J. Environ. Manag. 2020 , 261 , 110198. [ Google Scholar ] [ CrossRef ]
• Rodrigues, F.; Silva-Afonso, A.; Pinto, A.; Macedo, J.; Santos, A.S.; Pimentel-Rodrigues, C. Increasing Water and Energy Efficiency in University Buildings: A Case Study. Environ. Sci. Pollut. Res. 2020 , 27 , 4571–4581. [ Google Scholar ] [ CrossRef ]
• Bonnet, J.-F.; Devel, C.; Faucher, P.; Roturier, J. Analysis of Electricity and Water End-Uses in University Campuses: Case-Study of the University of Bordeaux in the Framework of the Ecocampus European Collaboration. J. Clean. Prod. 2002 , 10 , 13–24. [ Google Scholar ] [ CrossRef ]
• Da Silva, S.F.; Britto, V.; Azevedo, C.; Kiperstok, A. Rational Consumption of Water in Administrative Public Buildings: The Experience of the Bahia Administrative Center, Brazil. Water 2014 , 6 , 2552–2574. [ Google Scholar ] [ CrossRef ]
• Morote, Á.-F.; Hernández, M.; Olcina, J.; Rico, A.-M. Water Consumption and Management in Schools in the City of Alicante (Southern Spain) (2000–2017): Free Water Helps Promote Saving Water? Water 2020 , 12 , 1052. [ Google Scholar ] [ CrossRef ]
• Oduro-Kwarteng, S.; Nyarko, K.B.; Odai, S.N.; Aboagye-Sarfo, P. Water Conservation Potential in Educational Institutions in Developing Countries: Case Study of a University Campus in Ghana. Urban Water J. 2009 , 6 , 449–455. [ Google Scholar ] [ CrossRef ]
• Soares, A.E.P.; Silva, J.K.D.; Nunes, L.G.C.F.; Rios Ribeiro, M.M.; Silva, S.R.D. Water Conservation Potential within Higher Education Institutions: Lessons from a Brazilian University. Urban Water J. 2023 , 20 , 1429–1437. [ Google Scholar ] [ CrossRef ]
• Alghamdi, A.; Haider, H.; Hewage, K.; Sadiq, R. Inter-University Sustainability Benchmarking for Canadian Higher Education Institutions: Water, Energy, and Carbon Flows for Technical-Level Decision-Making. Sustainability 2019 , 11 , 2599. [ Google Scholar ] [ CrossRef ]
• Almeida, A.P.; Sousa, V.; Silva, C.M. Methodology for Estimating Energy and Water Consumption Patterns in University Buildings: Case Study, Federal University of Roraima (UFRR). Heliyon 2021 , 7 , e08642. [ Google Scholar ] [ CrossRef ] [ PubMed ]
• Ruiz-Garzón, F.; del Carmen Olmos-Gómez, M.; Estrada-Vidal, L.I. Perceptions of Teachers in Training on Water Issues and Their Relationship to the SDGs. Sustainability 2021 , 13 , 5043. [ Google Scholar ] [ CrossRef ]
• Marinho, M.; do Socorro Gonçalves, M.; Kiperstok, A. Water Conservation as a Tool to Support Sustainable Practices in a Brazilian Public University. J. Clean. Prod. 2014 , 62 , 98–106. [ Google Scholar ] [ CrossRef ]
• Silva-Afonso, A.; Pimentel-Rodrigues, C.; Meireles, I.; Sousa, V. Feasibility Study of Water Saving Measures in Higher Education Buildings: A Case Study of the University of Aveiro. BJECC 2016 , 6 , 116–127. [ Google Scholar ] [ CrossRef ]
• da Silva, L.C.C.; Filho, D.O.; Silva, I.R.; e Pinto, A.C.V.; Vaz, P.N. Water Sustainability Potential in a University Building—Case Study. Sustain. Cities Soc. 2019 , 47 , 101489. [ Google Scholar ] [ CrossRef ]
• Nunes, L.G.C.F.; Soares, A.E.P.; de Albuquerque Soares, W.; da Silva, S.R. Water Consumption in Public Schools: A Case Study. J. Water Sanit. Hyg. Dev. 2019 , 9 , 119–128. [ Google Scholar ] [ CrossRef ]
• Ragazzi, M.; Ghidini, F. Environmental Sustainability of Universities: Critical Analysis of a Green Ranking. Energy Procedia 2017 , 119 , 111–120. [ Google Scholar ] [ CrossRef ]
• Fidar, A.; Memon, F.A.; Butler, D. Environmental Implications of Water Efficient Microcomponents in Residential Buildings. Sci. Total Environ. 2010 , 408 , 5828–5835. [ Google Scholar ] [ CrossRef ]
• Sharma, A.K. Rainwater Tank Systems for Urban Water Supply: Design, Yield, Energy, Health Risks, Economics and Social Perceptions ; IWA Publishing: London, UK, 2015; Volume 14. [ Google Scholar ] [ CrossRef ]
• Teston, A.; Piccinini Scolaro, T.; Kuntz Maykot, J.; Ghisi, E. Comprehensive Environmental Assessment of Rainwater Harvesting Systems: A Literature Review. Water 2022 , 14 , 2716. [ Google Scholar ] [ CrossRef ]
• Pimentel-Rodrigues, C.; Silva-Afonso, A. Rainwater Harvesting for Irrigation of Tennis Courts: A Case Study. Water 2022 , 14 , 752. [ Google Scholar ] [ CrossRef ]
• Alborzfard, N.; Berardi, U. (Un) Sustainable Water Practices in Dormitories. SB13 Dubai Paper-066. 8 December 2013. Available online: https://www.researchgate.net/profile/Nakisa-Alborz/publication/337438894_Un_Sustainable_Water_Practices_in_Dormitories/links/5dd75bb392851c1feda58494/Un-Sustainable-Water-Practices-in-Dormitories.pdf (accessed on 24 June 2024).
• Bongungu, J.L.; Francisco, P.W.; Gloss, S.L.; Stillwell, A.S. Estimating Residential Hot Water Consumption from Smart Electricity Meter Data. Environ. Res. Infrastruct. Sustain. 2022 , 2 , 045003. [ Google Scholar ] [ CrossRef ]
• Daud, F.M.; Abdullah, S. Water Consumption Trend among Students in a University’s Residential Hall. Malays. J. Soc. Sci. Humanit. (MJSSH) 2020 , 5 , 56–62. [ Google Scholar ] [ CrossRef ]
• De Jonge, L.; De Backer, L.; Van Kenhove, E. Water Use in Collective Student Housing. In Proceedings of the WDSA CCWI 2022: 2nd International Joint Conference on Water Distribution Systems Analysis & Computing and Control in the Water Industry, Proceedings, Valencia, Spain, 18–22 July 2022. [ Google Scholar ]
• Censos 2021-População Residente em Bragança. Available online: https://censos.ine.pt/xportal/xmain?xpgid=censos21_populacao&xpid=CENSOS21 (accessed on 24 June 2024).
• IPMA-Séries Longas. Available online: https://www.ipma.pt/pt/oclima/series.longas/?loc=Bragan%C3%A7a&type=raw (accessed on 24 June 2024).
• Silva-Afonso, A.; Pimentel-Rodrigues, C. The Portuguese System of Certifying and Labeling Water-Efficiency Products. J. Am. Water Work. Assoc. 2010 , 102 , 52–56. [ Google Scholar ] [ CrossRef ]
• Faia, V. Metodologia de cálculo de Consumos para Classificação de Eficiência Hídrica nos Edifícios Residenciais. Master’s Thesis, Universidade de Lisboa-Instituto Superior Técnico, Lisboa, Portugal, 2021. (In Portuguese). [ Google Scholar ]
• Faia, V.; Poças, A.; Silva, C.; Newton, F.; Malta Dias, P. Eficiência hídrica e nexus água-energia: Modelo Quantitativo de impacto de medidas de melhoria nos edifícios residenciais. In Proceedings of the XX SILUBESA-Simpósio Luso-Brasileiro de Engenharia Sanitária e Ambiental, Aveiro, Portugal, 29 June–1 July 2022. [ Google Scholar ]
• Vermeulen, H.J.; Fast, S. Electrical Energy Consumption Analysis for Sanitary Water Heating in Student Residences. In Proceedings of the 2016 International Conference on the Domestic Use of Energy (DUE), Cape Town, South Africa, 29–31 March 2016; pp. 1–6. [ Google Scholar ]
• IPMA-Clima Normais. Available online: https://www.ipma.pt/pt/oclima/normais.clima/ (accessed on 19 June 2024).
• Sousa, V.; Silva, C.M.; Meireles, I.C. Technical-Financial Evaluation of Rainwater Harvesting Systems in Commercial Buildings–Case Ase Studies from Sonae Sierra in Portugal and Brazil. Environ. Sci. Pollut. Res. 2018 , 25 , 19283–19297. [ Google Scholar ] [ CrossRef ]
• Technical Commitee 0701. Available online: https://www.anqip.com/storage/2024/04/03/34/e3045579.pdf (accessed on 19 June 2024).
• Santos, C.; Taveira-Pinto, F. Analysis of Different Criteria to Size Rainwater Storage Tanks Using Detailed Methods. Resour. Conserv. Recycl. 2013 , 71 , 1–6. [ Google Scholar ] [ CrossRef ]
• Balado-Naves, R.; Suárez-Fernández, S. Exploring Gender Differences in Residential Water Demand. Water Resour. Econ. 2024 , 46 , 100243. [ Google Scholar ] [ CrossRef ]
• Granda, L.; Moya-Fernández, P.J.; Soriano-Miras, R.M.; González-Gómez, F. Pro-Environmental Behaviour in Household Water Use. A Gender Perspective. Sustain. Water Resour. Manag. 2024 , 10 , 49. [ Google Scholar ] [ CrossRef ]
• Ibáñez-Rueda, N.; Guardiola, J.; López-Ruiz, S.; González-Gómez, F. Towards a Sustainable Use of Shower Water: Habits and Explanatory Factors in Southern Spain. Sustain. Water Resour. Manag. 2023 , 9 , 121. [ Google Scholar ] [ CrossRef ]
• de Sá Silva, A.C.R.; Bimbato, A.M.; Balestieri, J.A.P.; Vilanova, M.R.N. Exploring Environmental, Economic and Social Aspects of Rainwater Harvesting Systems: A Review. Sustain. Cities Soc. 2022 , 76 , 103475. [ Google Scholar ] [ CrossRef ]
• Fator de Emissão da Eletricidade-2023 Agência Portuguesa do Ambiente. Available online: https://www.apambiente.pt/sites/default/files/_Clima/Inventarios/20230427/FE_GEE_Eletricidade2023rev3.pdf (accessed on 19 June 2024).
• Pereira, S.C.; Marta-Almeida, M.; Carvalho, A.C.; Rocha, A. Extreme precipitation events under climate change in the Iberian Peninsula. Int. J. Climatol. 2020 , 40 , 1255–1278. [ Google Scholar ] [ CrossRef ]
• Água Para Reutilização (ApR)|Agência Portuguesa Do Ambiente. Available online: https://apambiente.pt/agua/agua-para-reutilizacao-apr (accessed on 13 August 2024).
• Antão-Geraldes, A.M.; Pinto, M.; Afonso, M.J.; Albuquerque, A.; Calheiros, C.S.C.; Silva, F. Promoting Water Efficiency in a Municipal Market Building: A Case Study. Hydrology 2023 , 10 , 69. [ Google Scholar ] [ CrossRef ]
• Grafton, R.Q.; Manero, A.; Chu, L.; Wyrwoll, P. The Price and Value of Water: An Economic Review. Camb. Prism. Water 2023 , 1 , e3. [ Google Scholar ] [ CrossRef ]
• Morales-Pinzón, T.; Lurueña, R.; Rieradevall, J.; Gasol, C.M.; Gabarrell, X. Financial Feasibility and Environmental Analysis of Potential Rainwater Harvesting Systems: A Case Study in Spain. Resour. Conserv. Recycl. 2012 , 69 , 130–140. [ Google Scholar ] [ CrossRef ]
• Morales-Pinzón, T.; Rieradevall, J.; Gasol, C.M.; Gabarrell, X. Modelling for Economic Cost and Environmental Analysis of Rainwater Harvesting Systems. J. Clean. Prod. 2015 , 87 , 613–626. [ Google Scholar ] [ CrossRef ]
• Silva, F.; Barros, J.; Afonso, M.J.A.P.S.; de Oliveira, G.G.L.; Fachada, I.; Antão-Geraldes, A.M. Promoting Water Efficiency in a Student Residence as a Contribution to Sustainability: hydroSAAP Innovation Project. In Proceedings of the INTED2024 Proceedings—18th International Technology, Education and Development Conference, Valencia, Spain, 4–6 March 2024; pp. 2153–2162. [ Google Scholar ] [ CrossRef ]

Click here to enlarge figure

Share and Cite

Antão-Geraldes, A.M.; Ohara, G.; Afonso, M.J.; Albuquerque, A.; Silva, F. Towards Sustainable Water Use in Two University Student Residences: A Case Study. Appl. Sci. 2024 , 14 , 7559. https://doi.org/10.3390/app14177559

Antão-Geraldes AM, Ohara G, Afonso MJ, Albuquerque A, Silva F. Towards Sustainable Water Use in Two University Student Residences: A Case Study. Applied Sciences . 2024; 14(17):7559. https://doi.org/10.3390/app14177559

Antão-Geraldes, Ana M., Gabriel Ohara, Maria João Afonso, Antonio Albuquerque, and Flora Silva. 2024. "Towards Sustainable Water Use in Two University Student Residences: A Case Study" Applied Sciences 14, no. 17: 7559. https://doi.org/10.3390/app14177559

Article Metrics

Article access statistics, further information, mdpi initiatives, follow mdpi.

Subscribe to receive issue release notifications and newsletters from MDPI journals