Professional Documents
Culture Documents
ACCOUNTANCY DEPARTMENT
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Contents
Title Page No.
1. Meaning of Dissertation………………………………………………….……………….03
2. Process of Project Selection & Submission……………………….………………03
3. General Framework of Dissertation……………………………….…………………05
4. General Structure of Dissertation…………………………….…….………………..06
5. Format of Dissertation Report……………………………………….…………………07
6. Methodology…………………………………………………………………….……………..09
7. Presentation & Analysis of Data…………………………………….…………………10
8. Discussion Result & Conclusion…………………………………….…….............. 12
9. Appendix 1: Prototype of Title Page……………………………………............. 13
10. Guidelines for the assessment of the dissertation…………….……………14
11. Guidelines for the synopsis……………………………………………….……………15
12. References/Bibliography ……………………………………………………………….16
13. Research Ethics ……………………………………………………………………………..18
14. Applications of Research in Accounting …………………………………………19
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MEANING OF DISSERTATION
RELEVANCE OF DISSERTATION
A project is a written thesis on any chosen subject. It starts with the selection
of the area of study, deciding about the relevant topic of study through
extensive preliminary research, coming out with the current/ possible research
problem, doing an extensive research on the same, validating your ideas and
solutions and making final feasible recommendations.
The success of the project is highly dependent on the chosen area and
subsequent topic. The clarity on the topic gives us a clear pathway for
furthering our research on the right track.
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2. Once the dissertation topic is decided, the next step is to prepare
SYNOPSIS/PROPOSAL of your research report. To know how to make a
synopsis, refer to the guidelines of Synopsis Appendix-2.
4. After completing the Project Work, Students need to submit the Project
Report (min 30-50 Pages) in Hard Copy with Spiral Binding, for the Final
Evaluation. It should also be noted that Soft Copy should be submitted
alongside.
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1. GENERAL FRAMEWORK OF DISSERTATION
i) While the majority of the research proposal is written in the present and
future tenses, the reporting of research reviewed is the past tense (when the
research has already been done).
ii) A paragraph must have two sentences. It cannot only have one.
iii) A situation that continues or is still occurring in the present is written in the
present tense.
iv) Do not use “I” or “you”. All writing must be written in the third person. If it
is necessary to refer to you, then refer to yourself as “the researcher”.
v) Direct quotations (more than 40 words or four typed lines) should be
enclosed in quotation marks and the specific page number from the source of
the quotation included in the citation.
vi) Do not use colloquialisms, such “good to go”, “picking up the slack”, or
other phrases or wordings. Be as precise as possible with word choices.
Imprecision allows multiple choices for interpretation, which is not desirable.
vii) Use multiple ways to cite someone when not quoting. Words to use include
“stated”, “posited” (if it is a proposed theory or viewpoint), “said”, “found” (if
research), suggested (similar to posited), though there are others.
viii) For the proposal, what will be done should be in the future tense, while
past research that has been cited is stated in the past tense.
ix) A situation that continues is written in the present tense. For example,
“Education, today, with the advent of the “No Child Left Behind” Act, relies
more on technology through online testing than ever before.”
x) The methodology and findings in the final dissertation are written in the past
tense, since the study has been done, at that point.
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2) General structure of the Dissertation
The following outline is indicative of the overall structure of a dissertation.
Clearly it will have to be adapted to the particular study you have carried out.
Cover Page
Title Page
Dedication
Declaration
Certification/Approval Page
Abstract
Acknowledgements
Table of Contents
List of Tables
List of Figures
CHAPTER 1 Introduction
References
Appendices
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3) Word Length
The typical length of the dissertation is 6,000-10,000 words. This length is
exclusive of title and contents page, figures, tables, appendices and references.
4) Plagiarism
Plagiarism, that is, the wilful representation of another person’s work, without
the acknowledgement or the deliberate and unacknowledged incorporation in
a student’s work of material derived from the work (published or otherwise) of
another, is UNACCEPTABLE and will incur the penalty of outright failure. We
have software available to check Plagiarism.
5) Dissertation plan
It is recommended that the students should have a synopsis/dissertation plan
to guide them right from the outset. Essentially, the synopsis/dissertation plan
is an outline of what the student intends to do, chapter wise and therefore
should reflect the aims and objectives of the dissertation in detail along with
detailed bibliography and critical review of literature.
6. Planning the Dissertation (This entails the following)
Selecting a topic for investigation.
Establishing the precise focus of the study by deciding on the aims and
objectives of the dissertation, or formulating questions to be investigated.
Consider very carefully what is worth investigating and its feasibility.
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Examine written work and provide constructive criticism. It is not the
responsibility of the dissertation guide to correct spelling mistakes, etc. other
than to point out these are present: nor is it the duty of the dissertation guide
to organize the presentation content of the work, although advice may be
provided if enough work has been submitted.
Make student aware of inadequate progress or any other facts which could
impede the completion of a successful piece of work.
8. FORMAT OF A DISSERTATION REPORT
a. The Synopsis
A synopsis should provide an overview of your study in all its aspects. It should
be around 500-800 in words and should answer the following questions.
What does this research set out to do and why?
How did it seek to do it?
What are the general findings?
What do these suggest?
What conclusions are reached?
What are the implications of these?
Synopsis to be submitted will be strictly as per the guidelines. Guidelines for
writing synopsis is attached as Appendix 2 in this handbook.
b. Acknowledgements
In these sections you should express thanks to those who assisted you in your
research. These should be kept to a minimum and include academic
supervisors and people who participated in the fieldwork, any funding bodies
and probably family, friend or relative.
c. Introduction
In the introduction you should introduce the reader to the background of the
study and the nature of the problem being considered. It should therefore set
the study in context explaining why this study is important, highlighting
significant issues, problems and ideas. The aim and objectives should be stated
clearly.
d. Literature Review
In the process of creating the work it is very important to pay attention to the
dissertation literature review in order to prove your paper’s accuracy.
Dissertation literature review is a register or summary of used resources
related to the topic of the dissertation project. Here are a few guidelines you
should follow during the dissertation literature reviews writing stage.
In a dissertation a student is expected to provide a critical review of the
existing literature (published and unpublished) on the research area being
investigated. This does not mean that you have to indicate every book and
article that has been written on the subject but anything you read should be
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referenced appropriately. Nevertheless your review should indicate that you
have studied existing and recent work in the field. The Harvard System
(author/date) of referencing should be used. The literature review should be:
Relevant: Literature used should support your arguments relating to your
research question and aim and objectives of the study. It should uphold
methodology. In some cases you may need to discuss literature review and its
relationship to methodology in a separate chapter.
Up-to-Date: Recent literature (not older than five years) is recommended
unless you are referring to classical works in your field of study. Sources used
have to be in their majority primary sources, secondary referencing may be
used.
Comprehensive: Demonstrate that you have read extensively without being
over inclusive. Develop your ability to employ summary statements and to
synthesize.
Use evidence: A literature review in this sense is just like any other academic
writing research paper. Your interpretation of the available sources must be
backed up with evidence to show that what you are saying is valid.
Be selective: Select only the most important points in each source to highlight
in the review.
The type of information you choose to mention should relate directly to the
review’s focus, whether it is thematic, methodological, or chronological.
Use quotes sparingly: The survey nature of the literature review does not
allow for in-depth discussion or detailed quotes from the text. Some short
quotes here and there are okay; though if you want to emphasize a point, but
if you find yourself wanting to put in more quotes, check with your instructor.
Keep your own voice: While the literature review presents others’ ideas, your
voice should remain front and centre.
Use caution when paraphrasing: When paraphrasing a source that is not your
own, be sure to represent the author’s information or opinions accurately and
in your own words.
Now after you get draft in hand? The first thing is to revise. Spending a lot of
time revising is a wise idea, because your main objective is to present the
material, not the argument. So check over your dissertation help reviews again
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to make sure it follows the assignment and/or your outline. Then just as you
would for most other academic forms of writing, rewrite or rework the
language of your review so that you’ve presented your information in the most
concise manner possible. Be sure to use terminology familiar to your audience;
get rid of unnecessary jargon or slang. Finally, double check that you’ve
documented your sources and formatted the review appropriately for your
discipline.
9. Methodology
The purpose of this chapter is to indicate what you actually did in your
research so that your reader may evaluate the design procedure and findings
of your study. The methodology section should be well-structured, written in
concise, matter-of-fact manner and should provide answers to the following
questions - What actually happened - How? - To whom- With what result? -
How were problems dealt with? Approach to data?
The following is an outline of the Methodology Section
Review of Data Collection Methods
- Why were the data collection methods you chose the best suited to fit your
research question?
Secondary Data
- What secondary data was used? How does it feed into the current research?
Primary Data:
- A detailed description of research conducted, design of the tool, description of
fieldwork, you also need to mention any specific procedures used.
Criteria for Sample Selection
- Number of total sample, characteristics of sample and method of selection
Pilot Study
- To whom was the study administered, what changes were made to the
research tool
Methods of Analysis-
- Briefly explain how you propose to analyze the data, if computer software is
going to be used, a description of the type of software has to be included.
Limitations
- What were the limitations of this study and how did you overcome these
limitations?
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10 Presentation and Analysis of Data
In the presentation of data you are to present the major findings of your
research in a summarized form and the details of the analyses which have
been performed. The content and style depend on the nature of the research
method chosen, but in the case of both quantitative and qualitative studies,
the object is to present the data collected to answer the research questions.
10.2.1 As a preliminary to working out results, any test given must be scored,
data inputted into the appropriate computer programme and additional
material gained from the sample must be sorted out. This is often purely
mechanical work, and it takes time but must be done accurately.
10.2.2 The data presented must not be in their raw form (this is placed in the
Appendices). The only time you would ever describe data on individual
subjects is when you have done a case study.
10.2.3 In this section, the task is to summarise data meaningfully, through the
use of descriptive statistics. These include mean scores, medians, ranges,
standard deviations, correlation coefficients.
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10.2.4 Visual presentation is very important in quantitative research. Graphs,
tables, histograms, bar graphs are simple ways in which to present condensed
data but they are also very effective.
11.1 This chapter should draw together all the issues of the research and link
back to the aim and objectives which were outlined in the Introduction and
Methodology. Have the aims set at the beginning been met? If not, why not?
11.2 Evaluate how your findings bear on issues or points raised in the
Literature Review.
11.3 What are the implications arising from the findings. Be careful with your
generalisations and your interpretations. Recommendations should be based
on evidence.
11.3 Do you have suggestions for future research in this area?
12. References
Full details of all the books and journal articles cited or referenced throughout
the dissertation should be included in this chapter. A reader should be able to
identify the exact source and refer to it directly. The Harvard method of
referencing is the recommended system.
13. Appendices
The Appendices should include selective, supplementary material which is
distracting when placed in the main body of text. Only material which is
necessary for a full understanding of your study should be included. These
include important forms, questionnaires or interview schedules, description of
equipment or settings, tables and lists of data supportive of the study.
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Appendix1:-Prototype of Title Page
Title
(Subtitle)
Month Year
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Evaluating the dissertation, faculty guide will consider the following aspects:
1. Clear statement of the objective or objective(s)
2. Practical relevance of the objectives and methodology to the business
world/economy
3. Sufficient background reading and review of the available literature critically
by the student.
4. Development of an appropriate analytical framework for addressing the
problem at hand.
5. Collection of suitable information / data.
6. Appropriateness & relevancy of the techniques employed by the student to
analyze the data / information
7. Valid conclusion drawn or not.
8. Layout of the written report.
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Appendix 2: Guidelines for Synopsis
The synopsis is a brief out line (about four A-4 size pages or 800 words is the
maximum limit) of your future work.
A synopsis must have the following headings:
a) TITLE: Should reflect the objectives of the study. It must be written after the
whole synopsis has been written so that it is a true representative of the plan
(i.e. the synopsis).
b) INTRODUCTION: Should contain brief background of the selected topic. It
must identify the importance of study, its relevance and applicability of results.
It must clearly state the purpose of the study.
c) OBJECTIVES: Objectives are statements of mentions. They inform the reader
clearly what the student plans to do in his/her work. The must identify the
variables involved in research. Objective should be sufficiently specific,
measurable, achievable, relevant and time bound
d) MATERIAL AND METHODS:
e) STUDY DESIGN: Mention the name of the appropriate study design.
SETTING: Name and place where the research work is to be conducted.
DURATION OF STUDY: How long will the study take with dates.
SAMPLE SIZE: How many persons will be included. If there are groups how
many per group?
SAMPLING TECHNIQUE: Type of sampling technique employed.
SAMPLE SELECTION:
Inclusion criteria: on what bases will persons be included in the study.
Exclusion criteria: On what bases will persons be excluded from the study.
DATA COLLECTION PROCEDURE: A detailed account of how the student will
perform research; how s/he will measure the variable. It includes:
Identification of the study variables
Methods for collection of data
Data collection tools (proforma/questionnaire)
f) DATA ANALYSIS PROCEDURE: Relevant details naming software to be used,
which descriptive statistics and which test of significance if and when required,
specifying variables where it will be applied.
g) DATA COLLECTION INSTRUMENT:
The student must attach, as an annex, the proforma or questionnaire with the
help of which he/she intends to collect data. The proforma / questionnaire
must match the objectives and must not contain irrelevant sections like
inclusion and exclusion criteria etc.
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h) REFERENCES/BIBLIOGRAPHY
In order to provide the reader with sufficient documentations of supporting
statements of faces from contributions of earlier writers, the researcher uses
references, footnotes and bibliographies. References and footnotes are used at the
end of chapters and bibliography appears only at the end of the research report.
These three examples illustrate the APA style of referencing. In each case either
the author and date of the publication, or the author, date of the publication and
page number of the statement(s) being referred to, are cited or authors’ names are
arranged according to years of the publications. Example (1) is a single-author
referencing. Examples (2) and (3) illustrate multiple-author referencing used
directly in the statement about the texts being referred to and end of statement
referencing.
All are various styles of APA reporting, and have three main advantages:
(i) They enable the reader to see immediately not only the author of the
statement being referred to but also the date and page number of the
publication from which the statement was drawn.
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(ii) This method helps the writer to alphabetically arrange the author’s
names at the end of the chapter.
(iii) It is an easy and elegant way of referencing.
Footnotes are one method of referencing which appears at the foot of the page on
which the statements they refer to are written. In footnoting, every supporting
statement or fact is numbered and at the foot of the same page, details of sources
(the author, the book/journal, publishers, date of publication and page numbers)
are stated. This means that there can be as many such footnotes as there are
references made about sources on any particular page. In fact, this type of
arrangement is cumbersome, inelegant and time wasting. It creates problems for
both the writer and the typist who has to do some intricate arrangements on every
page in order to accommodate numerous footnotes.
I) BIBLIOGRAPHY
A bibliography is a list of all works (journals, books, magazines, etc.) which the
author used, whether such works were actually referred to in the main text or not.
A bibliography must appear at the end of the project and in fact a bibliography is
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always the last portion of the project. A bibliography looks like end-of-chapter
references but differs from them in the following ways:
(i) A bibliography appears only once in the entire work and at the end of
the project. End-of-chapter references appear at the end of every
chapter.
(ii) In a bibliography, all the works consulted by the author are arranged. In
end-of-chapter references, all works that are consulted and actually
cited in the work are presented.
J) RESEARCH ETHICS
Research ethics are issues bordering on the morality of the researcher and the
quality of the research report.
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Applications of Research in Accounting
Research can be applied to any field of accounting. In Auditing, for example,
research can be applied in assessing the adequacy or otherwise of internal
control system in safeguarding against errors and fraud or in ensuring/enhancing
efficient management of financial resources. Similarly, research can be applied
to determined/assessed/appraised the role of accounting in enhancing financial
accountability, the role of internal control or internal auditors in enhancing
compliance with due process, or the relevance of audit reports in investment
decisions, among others.
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LIST OF SOME ACCOUNTING AND FINANCE PROJECT TOPICS
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32. Internal audit: a tool for management control
33. The auditor as an indispensable part of a profitable business organization
34. The impact of accounting on bank lending decision
35. Fraud management in the Gambia financial system
36. The effects of credit management on liquidity position of a manufacturing
company
37. Auditing as an instrument for ensuring accountability
38. Cost-volume-profit analysis as a management tool for decision making
39. Ratio analysis as a bank lending tool
40. Implication of accounting as an internal control mechanism in the
government ministries
41. Audit report and its impact on the activities of business organization in
Gambia
42. The problem of flooding of accountants in the job market
43. The challenges of management accounting and leadership in a distressed
company
67. Does micro finance provide only an illusion for poverty reduction?
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