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What are some good thesis topics in accounting?


5 Answers

Min Huang
Answered Dec 28, 2017 ∙ Author has 130 answers and 97.5k answer views
Writing a thesis paper on accounting is not always an easy thing. The main reason for this is
because a lot of people tend to imagine accounting to be all about calculations and nothing
else. However, there is so much more to it than meets the eye. The following are some
interesting topics that you might want to look into in the event that you are struggling with
finding one for your thesis:

1. Discuss the importance of auditing to a firm


2. How do companies minimize on their tax liabilities while still ensuring
profitability
3. Discuss emerging products in the financial markets
4. Define and explain the role of the accounting information systems
5. Is managerial accounting mandatory or a complementary function?
6. Explain how personal finances are affected by the recession
7. Describe debt management and discuss the challenges associated with it
8. Organizational culture and its influence on accounting standards and
procedure
9. Problems that companies encounter with cash flow
10. Payroll management systems and their role in the organization
11. Business investments that can shield accounting departments from turbulent
times
12. Discuss some financial instruments that can be used for futures direction
13. Conduct an analysis on managerial and financial accounting, noting down the
similarities and differences
14. Ethical considerations in cost accounting
15. The role of cost accounting in the organization
16. Cost accounting system for a company you have worked in, or you are familiar
with
17. Use of software in cost accounting
18. Dealing with fixed and variable costs during turbulent times
19. Career resources for accountants
20. Discuss 5 accounting concepts and how they can be useful to normal average
people
21. Theoretically analyze liability accounting in a company you are familiar with
22. Discuss the importance of cost management during a recession
23. Discuss the concept of life cycle cost analysis (LCCA)
24. Explain the importance of the accrual concept of accounting, with relevant
examples
25. Discuss the importance of internal accounting procedure to global businesses
26. Showcase with relevant examples, the functions of managerial accounting to
an organization
27. Discuss the impact of technology on accounting
28. Computers will take over the work of accountants in the near future: Discuss
29. Discuss how to effectively adapt the international accounting standards
relevant to your country
30. Does the world need international accounting standards or should every
region work out its own?
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Isaac Akomea-Frimpong, Co-Founder (2017-present)


Answered Jun 21, 2018
Example accounting dissertation topic 1:

A comparative evaluation of the success of ‘green' accounting policy within the


finance departments of two major UK universities

‘Green' accounting seeks to incorporate the costs of environmental measures into the
financial reports of companies and organisations. Numerous universities in the UK promote
their ‘green' credentials, for example through new ‘green' building programmes, recycling,
limited access to vehicles and so on. However, how much do universities acknowledge these
factors in their financial accounts? This study will examine the public accounts of two
universities with a view to the complete inclusion of ‘green' undertakings and determines
whether there are significant cost differences or that universities suppress the true cost of
such measures.

Suggested initial topic reading:


 Gallhofer, S. and Haslam, J. (1997) ‘The direction of green accounting policy:
Critical reflections', Accounting, Auditing & Accountability Journal, Vol.
10(2), pp.148-174.
 Larrinaga-Gonzalez, C. and Bebbington, J. (2001) ‘Accounting change or
institutional appropriation?—A case study of the implementation of
environmental accounting', Critical Perspectives on Accounting, Vol. 12(3),
pp. 269-292.
Example accounting dissertation topic 2:

An analysis of the extent to which intellectual capital is a hidden value in


company financial statements with reference to Nokia, Samsung and
Microsoft.

Intellectual capital is the knowledge, skills and talent of the employees of an organization.
Accordingly, it is an intangible asset that helps an organisation to achieve its core
competences. However, as intellectual capital implies the skills and knowledge of the
employees it is difficult to classify into monetary terms leading to a number of difficulties in
its quantification upon the balance sheet. Within this dissertation these contentions are
assessed through a case study of three firms: Nokia, Samsung and Microsoft, and their
financial statements are analysed for the four year period 2007 to 2011.

Suggested initial topic reading:

 Klein, D.A. (1998) The strategic management of intellectual capital. Boston:


Butterworth-Heinemann.
 Kok, A. (2007) ‘Intellectual capital management as part of knowledge
management initiatives at institutions of higher learning'. Electronic Journal
of Knowledge Management. Vol. 5(2), pp. 181-192.
 Lin, C.Y. and Edvinsson, L. (2010) National intellectual capital: A Comparison
of 40 countries. New York: Springer.
 Marr, B. (2005) Perspectives on intellectual capital. Boston: Butterworth-
Heinemann.
Example accounting dissertation topic 3:

A critical audit of the Financial Performance and Business of TUI Travel Plc.

Using Pestel and SWOT analysis this accounting dissertation analyses the past four year's
annual reports and financial statements of TUI Travel. Thereafter this study compares the
market position of TU with one of its largest competitors: Thomas Cook. This dissertation
accordingly has three over-riding objectives; to assess the present market position of TUI.
Secondly, it analyses the current and future potential market environments in which the
firm operates. Thirdly, it offers recommendations as to how TUI can further enhance its
present market strength through comparing the strategies that it employs with those of
Thomas Cook.

Suggested initial topic reading:

 Dale, C. (2000) ‘The UK tour operating industry: A competitive


analysis'. Journal of Vacation Marketing, Vol. 6(4), pp.357-367.
 Evans, N., Campbell, D. and Stonehouse, G. (2003) Strategic management for
travel and tourism.Oxford: Butterworth-Heinemann.
 Porter, M.E. (1998) Competitive strategy: Techniques for analyzing industries
and competitors. New York: Free Press.
Example accounting dissertation topic 4:

An evaluation of the role and effectiveness of audit committees in India and


Saudi Arabia: A comparative study

Audit committees are ‘sub-committees of largely non-executive directors whose work


encompasses matters relating to audit, financial reporting and internal control' (Al-
Twaijry et al., 2002: 289). Accordingly, this dissertation seeks to compare and contrast the
roles and processes used by audit committees in two developing countries: Saudi Arabia and
India. Through so doing it further seeks to evaluates the extent to which their incorporation
has resulted in changes to corporate governance that bring the internal auditing regimes in
both countries more into line with those of the western hemisphere. This is therefore a
dissertation that not only compares two countries but additionally thereafter contextualises
those findings within a wider global arena.

Suggested initial topic reading:

 Al-Twaijry, A., Brierley, J. and Gwilliam, D. (2002) ‘An examination of the role
of audit committees in the Saudi Arabian corporate sector', Corporate
Governance, Vol. 10(4), pp.288-297.
 Al-Mudhaki, J. and Joshi, P.L. (2004) ‘The role and functions of audit
committees in Indian corporate governance: Empirical
findings', International Journal of Auditing, Vol. 8, pp. 33-47.
 Turley, S. and Zaman, M. (2007) ‘Audit committee effectiveness: Informal
processes and behavioural effects', Accounting, Auditing Accountability
Journal, Vol. 20(5), pp. 765- 788.
Example accounting dissertation topic 5:

An analysis of the existing and future likely growth patterns of Thornton's and
Hotel Chocolate based on Z score analysis

This dissertation applies Z score analysis to two competing firms upon the British high
street. The stores chosen both represent middle to high end chocolatiers and whilst one is a
long term established name the other is a relative newcomer. Through an analysis of their
business reports, annual reports and share prices, this study not only comments on their
existing market positions but also the nature of their likely growth over the coming two
years. This is a dissertation that combines practical financial models with statistics to
provide a dynamic analysis of the economic realities of a sectoral interest within the UK.

Suggested initial topic reading:

 Brigham, E.F. and Ehrhardt, M.C. (2010) Financial management theory and
practice. Mason, OH: Cengage Learning.
 Caroll, G.E. (2010) Corporate reputation and the news media: Agenda-setting
within business news coverage in developed, emerging, and frontier
markets. New York: Taylor Francis.
 Fisher, M., Fisher, M.L. and Raman, A. (2010) The new science of retailing:
How analytics are transforming the supply chain and improving
performance. Boston: Harvard Business Press.
 Grossman, T. and Livingstone, J.L. (2009) The portable MBA in finance and
accounting. Hoboken, NJ: John Wiley Sons.
Example accounting dissertation topic 6:

The influence of business education among senior executives of SMEs with


regard to hedging behaviour

How do the senior executives in small to medium enterprises (SMEs) determine the
appropriate use of derivatives? Various factors can be assumed to affect hedging behaviour,
such as risk perception and existing risk exposure. However, the level of professional
expertise - such as can be gained through educational qualifications such as MBAs,
accounting or economics degrees - is not widely examined as part of the decision-making
process. This study surveys more than 100 firms to determine whether such decisions are
largely outsourced because of insufficient internal expertise, or whether management is
sufficiently qualified to make such decision.

Suggested initial topic reading:

 Joost, M.E. and Pennings, P.G. (2004) ‘Hedging behavior in small and medium-
sized enterprises: The role of unobserved heterogeneity', Journal of Banking
and Finance, Vol. 28(5), pp. 951-978.
 McLaney E.J. (2009) Business finance: Theory and practice. London: Prentice
Hall/Financial Times.
Example accounting dissertation topic 7:

An analysis of the value relevance of accounting information within the UK


after the adoption of International Financial Reporting Standards

As of January, 2005, all listed companies in the UK are required to prepare their financial
statement in accordance with the IFRS. This empirical study investigates three distinct
aspects. First, it considers the accounting differences between the UK standards and IFRS.
Secondly, the study explores the changes in value relevance of UK GAAP and IFRS book
values and associated net income. Thirdly, it examines the effect of the size of firms on the
value relevance of book values and net income. The research is based on accounting
information of UK companies listed on the London Stock Exchange FTSE 350 2007-2011.

Suggested initial topic reading:

 Callao, S., Jarne, J. and Lainez, J. (2007) ‘Adoption of IFRS in Spain: Effect on
the comparability and relevance of financial reporting', Journal of
International Accounting, Auditing and Taxation, Vol.16, pp.148-178.
 Chan, K.C. and Seow, G.C. (1996) ‘The association between stock returns and
foreign GAAP earnings versus earnings adjusted to US GAAP', Journal of
Accounting and Economics, Vol. 21 (February), pp. 139-158.
 Christensen, H.B, Lee, E. and Walker, M. (2007) ‘Cross-sectional variation in
the economic consequences of international accounting harmonization: The
case of mandatory IFRS adoption in the UK', The International Journal of
Accounting, Vol. 42, pp.341-379.
Example accounting dissertation topic 8:

Methods in international accounting: A comparison

This dissertation first addresses the way in which accounting practices can be influence by
politics (both country specific and globally) and thereafter looks at the importance of the
IFRS. Having done so it questions why differences in accounting practices persist and does
so through a range of country specific case studies. These case studies are then
contextualised globally with reference to associated issues including share ownership
patterns and the globalisation of stock options. Given the recent financial crash this is an
area in which there is a growing body of literature being published.

Suggested initial topic reading:

 Ashbaugh, H. and Pincus, M. (2001) ‘Domestic accounting standards,


international accounting standards, and the predictability of
earnings', Journal of Accounting Research, Vol. 39(3), pp. 417-434.
 Nobes, C. and Parker, R. (2008) Comparative international accounting,(10th
edn). Harlow: Pearson Education.
Example accounting dissertation topic 9:

Non-profit accounting: Financial reporting requirements - A review

The ‘Big Society', as espoused by David Cameron, brought into question the greater role that
charities and other not-for-profit organisations can play in the larger community in which
we all live. This dissertation looks at the unique nature of organisations that do not have
commercial owners and must therefore rely on a variety of funds and, having done so,
outlines the nature in which the accounting requriments placed upon such organisations are
different to those of ‘for-profit' firms. This is a dissertation topic that would be particularly
suited to a joint-studies student for it also brings in aspects of community building and
governance. This is an area of academia in which the literature is specialised and
accordingly, primary research in the area would allow the research to make a very valuable
contribution to existing knowledge.

Suggested initial topic reading:

 Freeman, R. and Shoulders, C. (2002) Governmental and non-profit


accounting: Theory and practice (7th edn). Paris: Lavoisier.
 Gray, R. (2008) ‘Social and environmental accounting and reporting: From
ridicule to revolution? From hope to hubris? - A personal review of the
field', Issues in Social and Environmental Accounting, Vol. 2, pp. 1-12.
 Raynaud, P. (1998) ‘Coming together. A review of contemporary approaches to
social accounting, auditing and reporting in non-profit
organisations', Journal of Business Ethics, Vol. 17(13), pp. 1471-1479.
Example accounting dissertation topic 10:

Who says the company is solid?: An examination of the role of auditors since
the global crisis
Anecdotal public opinion suggests that, with regard to a number of firms that have failed in
the recent and on-going financial crisis auditors gave them clean bills of health immediately
before they collapsed. In delivering such erroneous assessments, auditors were nevertheless
paid huge fees and not required thereafter to pay them back to compensate either creditors
or those who had lost their jobs. This dissertation uses a number of case studies from the
high street to review the reports of auditors and the subsequent realities of the firms' health.
It seeks, through interviews and a review of commentary to ask how and why auditors
consistently get assessments wrong and proffers a range of suggestions as to how the rules
governing the profession could be tightened to minimise such erroneous reporting in the
future.

Suggested initial topic reading:

 Humphrey, C., Kausar, A., Loft, A. and Woods, M. (2011) ‘Regulating audit
beyond the crisis: A critical discussion of the EU Green Paper', European
Accounting Review, Vol. 20(3), pp. 431-457.
 Pinnuck, M. (2012) ‘A review of the role of financial reporting in the global
financial crisis', Australian Accounting Review, Vol. 22(1), pp. 1-14.
 Sikka, P. (2009) ‘Financial crisis and the silence of the auditors', Accounting,
Organizations and Society, Vol. 34(6-7), pp. 868-873.
Example accounting dissertation topic 11:

A critique of credit rating agencies and their role in the financial crisis with
specific reference to 2007-2009

Starting with the subprime mortgage debacle, credit rating agencies are perceived by many
scholars as having valued the American real estate market too highly in the period
immediately prior to 2007. This in turn, it is suggested, was one of the primary causes of the
ensuing financial crisis that has now overtaken the global financial world. Using
government reports, Senate hearing minutes, existing academic literature and interviews,
this dissertation seeks firstly to evaluate the extent to which it is fair to blame the credit
rating agencies for the initial financial scenario that led to the financial crisis. Thereafter it
seeks to answer whether or not it is still appropriate to blame them for the nature of the
global financial crisis as it exists today.

Suggested initial topic reading:

 International Organization of Securities Commissions (IOSCO) (2008) The role


of credit rating agencies in structured finance markets, Final report. IOSCO
Technical Committee. Madrid, Spain.
 Issing Committee (2008) New Financial Order: Recommendations by the
Issing Committee. Frankfurt: Center for Financial Studies. Available
at: http://www.ifkcfs.de/fileadmin/d... [accessed 26 May 2012).
 Kotecha, M., Weinberger, R., and Ryan, S. (2011) ‘The future of structured
finance ratings after the financial crisis', The Journal of Structured Finance,
Winter 2011, pp. 67-74.
Example accounting dissertation topic 12:

The options for growth in privately issued mortgage-backed securities


Mortgage-backed securities have been a feature of the financial market place for more than
forty years. This study examines the future of privately issued mortgage-backed securities in
the wake of the global financial crisis. It does so by conducting extensive secondary research
through a comprehensive literature review. Further, it undertakes one-on-one interviews
with more than ten leading figures in the industry, and analyses the future according to
their perceptions and predictions. Finally, it warns of the risks for this sector of the market,
and considers the realistic options for the future.

Suggested initial topic reading:

 Ball, M. and Lizieri, C. (1998) Economics of commercial property markets,


London: Routledge.
 Blackstone's Guide to the Financial Services and Markets Act 2000, (2000)
London: Blackstone Press.
 Brown, G. and Matysiak, G.A. (2000) Real estate investment: A capital market
approach. London: Prentice Hall/ Financial Times.
Example accounting dissertation topic 13:

A review as to how accounting ethics and the role they play in the decision
making process are affected by environmental and cultural issues: A
comparative international study

Using Norway, Denmark and Sweden, this comparative study analyses the extent to which
there has been an increasing convergence in terms of the way in which decision-makers in
the three countries approach ethical decision-making. Grounded in the academic approach
advanced by Fok et al. (2005), this study questions whether the analysis that he proffered
with relation to China, the UDSA and Jamaica can be applied to the business and
accounting ethical issues within Scandinavia.

Suggested initial topic reading:

 Fok, L.Y, Hartman, S.J. and Kwong, K. (2005) ‘A study of differences in


business ethical values in Mainland China, the U.S. and Jamaica', Review of
Business, Vol. 26(1), pp. 21-26.
 Ho, Y.H. and Lin, C.Y. (2011) ‘Ethical decision making of accounting students: A
cross-cultural comparative study', International Journal of Business
Governance and Ethics, Vol. 6(3), pp. 294-309.
Example accounting dissertation topic 14:

An analysis of the customer satisfaction within the UK banking sector - with


particular regard to online banking: 2009-2012

In 2010 there were more than 55 million UK households that chose to use internet banking.
This is a trend of usage that is increasing. At the same time, consumer confidence in
banking as a sector is at an all-time low and recent suggestions to withdraw free banking
from the sector within the UK has done little to dispel displeasure. Using a range of primary
data collection techniques this dissertation combined primary and secondary research to
provide an up to date analysis of consumers' expectations of the services provided by their
banks on-line as well as an evaluation of the present and future intentions of the banks
themselves to further improve provision.
Suggested initial topic reading:

 Herington, C. and Weaven, S. (2009) ‘E-retailing by banks: e-service quality and


its importance to customer satisfaction', European Journal of Marketing, Vol.
43(9/10), pp.1220-1231.
 Singer, D.D., Baradwaj, B.G, Flaherty, S. and Rugemer, F. (2012) ‘The frequency
and intensity of experience in online banking use', Journal of Internet
Banking and Commerce, Vol. 17(1), pp. 1-22.
Example accounting dissertation topic 15:

The future of second generation family-owned businesses: A comparative case


study in governance

Traditionally, family-owned businesses are a mainstay of the commercial sector. This reality
is changing, however, with changes wrought by globalisation and the spread of multi-
national corporations. Another threat to the family-owned business includes the changing
perceptions of younger generations with regard to honouring the wishes of their elders in
taking over the family business. Although this phenomenon created waves in the business
community in the West some time ago, it is only more recently that the waves of change
have reached countries such as Saudi Arabia, Qatar and Pakistan. This study examines
several businesses in depth and analyses the future landscape for the family-owned
business, with particular emphasis on governance.

Suggested initial topic reading:

 Hartman, E. A., Schierstedt, S. and Gudmundson, D. (2011) ‘Family business


governance structures : Incidence and effects', Electronic Journal of Family
Business Studies, Vol. 5(1-2), pp. 126-139.
 Lussier, R.N. and Sonfield, M.C. (2010) ‘A six-country study of first-, second-
and third-generation family businesses', International Journal of
Entrepreneurial Behaviour & Research, Vol. 16(5), pp. 414-436.
 Marshall, J.P. (2011) The impact of business owners' conflict management and
leadership styles on succession planning in family-owned
businesses.Master's thesis, Texas Tech. Available
at: http://thinktech.lib.ttu.edu/ttu... [accessed 26 May 2012].
SOURCE: Accounting dissertation topics | Accounting Topic Ideas

289 Views ∙ View Upvoters

Shawn Shrader
Answered Aug 25, 2016 ∙ Author has 287 answers and 139k answer views
1. Auditing collusion. This topic can cover auditing in general or a specific area
of auditing depending on the expertise you have and the scope of your
particular essay.
2. Earnings management
3. Cash flow. How has this changed with time?
4. The use of internet based accountants
5. Offshore accounting
6. History of accounting
7. The best accounting practices
8. Becoming a certified accountant
9. Historical accounting practices
10. Accounting and modern technology
11. Accounting software
12. Accounting ethics
13. Tax. You can write about how organizations reduce the taxes they have to pay
or how individuals might pay more than they need because they don’t
understand the tax code.
14. Financial markets. You can write about commodities or stocks. You can write
about the role played by financial markets in the bigger global economy. You
can write about how few people understand this and why. Write about what
issues this raises and what can be done about it.
15. Accounting information systems. Write about the rapid flow of information
and what it does for modern accountants.
16. Managerial accounting. How can managers use accounting information to
make better decisions?
17. Personal finances. What benefits can individuals get from hiring personal
accountants? Is it better overall?
18. Debt management. This is a serious issue and what can be done to fix it for the
future and stop problems before they happen?
19. What influence does the culture or an organization have on accounting?
20. What influence does culture of an organization have on the accounting
procedures it uses?
3.3k Views ∙ View Upvoters

Russell John Torres


Answered Feb 21, 2018 ∙ Author has 398 answers and 160.3k answer views
Here are some good thesis topics in Accounting:

 Payroll: What Systems Are the Most Efficient?


 Auditing: Why Is It Important?
 Financial Markets: How Do They Play a Role in the Economy?
 Foreign Financial Markets: How Do Foreign Investments Affect Foreign
Financial Markets?
 Accounting Information Systems: How Has the Internet Affected Accounting
Information Systems?
318 Views ∙ View Upvoters

Henry Ford, Administrator at Lawcinder.com (2010-present)


Answered Feb 14, 2018
One good thesis topic in accounting is to review how developing countries are meeting
international accounting standards. Are they integrating IFRS well in their domestic
accounting framework? You can get assistance to complete a thesis on this topic
at https://www.thesiswritingcenter....

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