Research Proposal - The Influence of Accounting Standard Setters and Auditors on the Preparedness of Companies for the IFRS Convergence

Research Gap

Past studies explore the perceptions of stakeholders that include account preparers, auditors and academics on the impacts of IFRS adoption (Jones & Higgins, 2006; Kraal et al., 2012; Fox et al., 2013). However, the roles of accounting standards setter and regulators have been overlooked in the past research. Some academics question the effectiveness of the roles of accounting standard setters in the IFRS convergence process. Whilst another stream of research argues that the government or regulator actions encourage widespread diffusion of IFRS (Chua & Taylor, 2008; Jermakowicz and Gornick-Tomaszewski, 2006). Hence, there is questionable about the roles of accounting regulators in promoting the IFRS convergence.

Additionally, paucity of research studies the roles of auditors in the IFRS implementation process. Although external auditors do not impose preferred practices on clients, they may provide their opinions or suggestions on financial reporting practices. For example, auditors can facilitate the sharing of common technical and operating standards, methodologies, training and technology that are related to IFRS adoption. Lastly, most research papers focus on the cost and benefits of IFRS adoption, there is lack of research investigates the main driving forces that influence the preparedness of companies to IFRS convergence.

Theoretical background

Considering the impacts of IFRS on stakeholders’ interests, institutional theory can be utilised to examine the roles of regulators and auditors as well as other drivers that can influence the preparedness of companies for IFRS convergence. In the move towards IFRS convergence, the legitimacy of IFRS is crucial because legitimacy justifies and explains an institution’s structure and existence in the process of implementing IFRS. Furthermore, legitimacy of IFRS convergence requires the fit between an institution and its environment. From a sociological perspective, the concept of legitimacy has been defined by Suchman (1995, p.574) as “Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper or appropriate within some socially constructed system of norms, values, beliefs and definitions.” Added to this, Scott (2008, p.59) also explains the concept of legitimacy as “Legitimacy is not a commodity to be possessed or exchanged, but rather a condition reflecting perceived consonance with relevant rules and laws, normative support, or alignment with cultural-cognitive frameworks.” These views imply that convergence with IFRS may require the fit between institutions and the environment conditions in order to achieve legitimacy and comply with the society’s values and norms.

According to DiMaggio and Powell (1983) and Scott (1987), organizations must conform to institutional isomorphism if they intend to gain legitimacy within an organizational field. The term institutional isomorphism refers to the situation where organizations within an environment becoming more homogeneous due to political, legitimacy or social purposes. DiMaggio and Powell (1983) identified three types of institutional isomorphism namely coercive, mimetic and normative isomorphism. These three sources of isomorphism form a powerful social framework. Thus, it can be argue that these key forms of institutional isomorphism may drive companies to implement action plans for the IFRS convergence due to legitimacy of IFRS adoption.

Research Questions

Three research questions are proposed as follows:

1.        Does institutional isomorphism influence the preparedness of companies for the IFRS convergence?

2.       Does accounting standard setter play an effective role to influence the preparedness of companies for the FRS convergence?

3.        Do auditors influence the preparedness of companies for the IFRS convergence process?

Research Methods

Past studies use archival and analytical method to examine the influence of IFRS on nation capital market and firms’ performance. This study uses semi-structure interviews to investigate the responses of stakeholders to the IFRS convergence. Interviews are conducted with account preparers and auditors to evaluate the IFRS convergence plan introduced by the local accounting standard setters and the International Accounting Standard Board (IASB). Specifically, study can consider Malaysia context as Malaysia has recently adopted IFRS in 2012 and the IFRS implementation contexts are much different from other countries.

References

Brown, P. & Tarca, A. (2012), "Ten Years of IFRS: Practitioners' Comments and Suggestions for Research", Australian Accounting Review, Vol. 22, No. 63, pp. 319-330.  

Chua, W.F. & Taylor, S.L. (2008), "The rise and rise of IFRS: An examination of IFRS diffusion", Journal of Account Public Policy, Vol. 27, pp. 462-473.

DiMaggio, P.J. & Powell, W.W. (1983), "The iron cage revisited: Institutional isomorphism and collective rationality in organization fields", American Sociology Review, Vol. 48, pp. 147-160.

Fox, A., Helliar, C., Venezian, M. & Hannah, G. (2013), "The Costs and Benefits of IFRS Implementation in the UK and Italy", Journal of Applied Accounting Research, Vol. 14, No. 1, pp. 1-30.

Jermakowicz, E.K. & Gornick-Tomaszewski, S. (2006), "Implementing IFRS from the perspective of EU publicly traded companies", Journal of International Accounting, Auditing and Taxation, Vol. 15, pp. 170-196.

Jones, S. & Higgins, A. D. (2006), "Australia's Switch to International Financial Reporting Standards: A Perspective from Account Preparers", Accounting and Finance, Vol. 46, pp. 629-652.

Kraal, D., Yapa, P.W. & Joshi, M. (2012). "The Socio-Economic Impacts of the Adoption of IFRS: A Comparative Study between the ASEAN Countries of Singapore, Malaysia and Indonesia", American Accounting Association Annual Meeting, Washington, D.C., 4-8 August.

Scott, W.R. (2008), Institutions and Organizations: Ideas and interests, California: Sage Publications.

Three Papers Literature Review on IFRS Convergence

Article 1:

Jones, S. & Higgins, A. D., "Australia's Switch to International Financial Reporting Standards: A Perspective from Account Preparers", Accounting and Finance, Vol. 46, 2006, pp. 629-652.

(i) Target Academic Community

The target academic community is account preparers and accounting standard setter.

(ii) Research problems

Although accounting regulators and professional bodies have supported the implementation of IFRS in Australia, there has been much debate on the merits of IFRS adoption. Therefore, this paper examines whether the perceptions of account preparers consistent with the views of accounting regulators in the implementation of IFRS in Australia context as account preparers are the primary affected party responsible to implement IFRS.

(iii) Theoretical models 

This paper does not use any specific theory to support the motives of the study. Drawing from the IFRS implementation background in the European Union (EU) and implementation action plans introduced by the Australian accounting regulators, this study examines a number of explanatory variables that have impacts on account preparers.

(iv) Data gathering

This study use a structured telephone survey to investigate the impact of certain variables such as firm size, firm performance, types of industry, level of knowledge and expected financial implications of IFRS. This study presents the descriptive analysis on the background of the companies and tests the hypothesis by using multiple regressive and ANOVA analysis.

(v) Contributions

This paper is the first study provides empirical evidence to the Australian accounting regulators as the past published studies were anecdotal and/or analytical types. This study provides timely feedback to regulator on particular issues faced by ASX top 200. In particular, this study concludes that the government's rapid timetable for IFRS adoption is unlikely to bring significant benefits to Australian reporting entities.

(vi) Advancement of knowledge     

This paper examines the response and feedback from account preparers who are mainly responsible to implement IFRS. The findings can add to a growing body of published research on IFRS convergence which normally depends on archival research that examines very limited variables from financial statements, market-related data and metrics.

(vii) 'Rules of the game' for good academic paper

This paper intends to survey the perceptions of account preparers on the benefits of IFRS adoption. However, survey measures beliefs, which may not always coincide with actions and can only include limited categories of survey questions. Thus, qualitative research method such as interview and case study method can be used to obtain more in-depth feedback and responses from account preparers.

Moreover, this paper does not use a suitable theory to explain the research questions and findings. The research question is posed to examine the justifications of regulators to move to IFRS convergence with perceptions of reality about IFRS adoption from account preparers. However, this paper does not examine the perceptions of users on the roles of regulators to implement IFRS convergence plans and actions. Hence, the results do not really address the research question proposed in this study.   

Article 2:

Kraal, D., Yapa, P.W., & Joshi, M., "The Socio-Economic Impacts of the Adoption of IFRS: A Comparative Study between the ASEAN Countries of Singapore, Malaysia and Indonesia", American Accounting Association Annual Meeting, Washington, D.C., 4-8 August 2012.

(i) Target Academic Community

The target academic community is accounting practitioners, accounting standard setters, accounting professional bodies and academics.

(ii) Research problems

This paper examines socio-economic impacts of the IFRS adoption in ASEAN countries of Singapore, Malaysia and Indonesia. Specific research questions are raised to study the impacts of IFRS on wider stakeholders, perceived tensions between companies in the adoption of IFRS and ongoing IFRS training issues.  

(iii) Theoretical models 

This paper uses institutional theory to examine the influence of environment and social expectations on organisations internal practices and characteristics in the IFRS adoption (DiMaggio and Powell, 1983). From the institutional theory perspective, this paper investigates the development, influences and relevance of IFRS in the ASEAN countries.

(iv) Data gathering

This study uses one-to-one interviews with academics, accounting professionals and practicing firms in Singapore, Malaysia and Indonesia.  Interview questions related to the benefits of IFRS adoption, issues in the implementation of IFRS and roles of accounting professions in conducting training program. 

(v) Contributions

This paper contributes to the IFRS research about the socio-economic impacts of IFRS on stakeholders in the ASEAN countries. Specifically, this study provides in-depth analysis on IFRS implementation process in each country based on their specific socio-economic environment. This paper provides insight to accounting regulators to assess the impacts of IFRS and issues faced by organisations in the process of IFRS implementation.

(vi) Advancement of knowledge

This paper attempts to study the impacts of IFRS in the ASEAN countries from the socio-economic perspective. Past research focuses on the impacts of IFRS on the capital market performance by using various economic modeling methods. This paper contributes to scant literature on IFRS adoption from the socio-economic perspective.     

(vii) 'Rules of the game' for good academic paper

This paper examines the socio-economic impacts of IFRS adoption in the ASEAN countries by conducting interview with wider stakeholders that include academics, accounting professionals and practicing firms. However, interview can be extended to account preparers and accounting standard setters since they are the main group of stakeholders affected by the IFRS convergence.

In addition, this paper utilises institutional theory to examine the socio-economic impacts of IFRS adoption in the ASEAN countries. However, institutional theory is more suitable applied in the organization context as institutional theory provides explanations about organizational legitimacy with the institutional isomorphism (DiMaggio & Powell, 1983). Thus, future research can use institutional theory to examine the influences of coercive, normative and mimetic isomorphism on organisations in the process of IFRS implementation.         

Article 3:

Fox, A., Helliar, C., Venezian, M., & Hannah, G., "The Costs and Benefits of IFRS Implementation in the UK and Italy", Journal of Applied Accounting Research, Vol. 14, No. 1, 2013, pp. 1-30.

(i) Target Academic Community

The target academic community is accounts preparers, auditor and accounting regulators especially in EU countries.

(ii) Research problems

This paper examines whether stakeholders from the UK and Italy, which have different legal structures and socio-economics, have different perceptions on the IFRS adoption. This study focuses on different stakeholders' perception on the costs and benefits of IFRS adoption.

(iii) Theoretical models 

This paper uses stakeholder theory to explain that a country to be a national stakeholder in the IFRS implementation process and focuses on the views of different stakeholders interviewees on IFRS implementation in their respective country.

 (iv) Data gathering

This study conducts 32 series semi-structured interviews with account preparers, auditors and regulators from the UK, Ireland and Italy. The interview focuses on the stakeholders' perceptions of the IFRS implementation process, the costs of IFRS implementation and any associated benefits.

(v) Contributions

This paper indicates that the experience of UK and Italian national stakeholders is different on the IFRS implementation process. The findings imply that the IASB has to understand that each country has a different stakeholder perspective which may make IFRS more difficult to implement or to adjust to than in other countries. 

(vi) Advancement of knowledge

This paper attempts to compare different stakeholders perception from different nation based the stakeholder theory perspective. The interview results show variety of stakeholders’ views on the costs and benefits of IFRS implementation from the Anglo-Saxon and EU continental perspective.

(vii) 'Rules of the game' for good academic paper

This study uses stakeholder theory to explain different views of stakeholders in the process of IFRS implementation. However the study focuses more on costs and benefits of IFRS adoption. Alternatively, this study can use resource-based view to examine internal barriers that may impede the IFRS adoption. From the resourced-based view, lack of resources and capability can be barriers for companies to implement IFRS.

Additionally, this study conducts interviews with preparers, auditors, users and accounting regulators. However, this paper only shows the findings from the preparers and auditors perspective. Hence, more thorough analysis should be provided from the users of financial statements and accounting regulators perspective. 

Research Gap

There has been convergence towards IFRS in the world. The accounting standard setters in the world have raised concern about the necessary to move into IFRS convergence and the issues faced by each country in the IFRS adoption. These three papers explore the perceptions of wider stakeholders on IFRS convergence instead of using common archival method to examine the average effects of IFRS adoption. A few research gaps have been identified from these three papers.

First, Jones & Higgins (2006) examine whether the perceptions of account preparers consistent with the views of accounting regulators in the implementation of IFRS in Australia context. However, the research question on the roles of accounting standards setter and regulators in the IFRS convergence process has not been addressed clearly in this paper. Godfrey et al. (2010) point out that there are two contrasting theories, i.e. public interest and private interest theory on the roles of regulators in the accounting standard setting. Private interest theory states that government should not intervene in the process of regulating accounting practices as role of accounting is provide information about firms' performance. On the other hand, the public interest theory argues that government elected by different interest groups plays important role in redistribution of wealth within society and should involve in accounting regulations. Some academics question the effectiveness of the roles of accounting standard setters in the IFRS convergence process. Whilst another stream of research argues that the government or regulator actions encourage widespread diffusion of IFRS (Chua & Taylor, 2008; Jermakowicz and Gornick-Tomaszewski, 2006). Hence, there is questionable about the roles of accounting regulators in promoting the IFRS convergence. Future study can examine the roles of accounting regulators in the IFRS adoption process and the effectiveness of the IFRS action plans introduced. Thus, interview can be conducted with accounting standard setters to obtain a better understanding on the IFRS actions plans and regulations set forth. Alternatively, interviews can be conducted with account preparers and auditors to evaluate the IFRS convergence plan introduced by the local accounting standard setters and the International Accounting Standard Board (IASB).

Second, these three papers do not study the roles of auditors in the IFRS implementation process. Although external auditors do not impose preferred practices on clients, they may provide their opinions or suggestions on financial reporting practices. For example, auditors can facilitate the sharing of common technical and operating standards, methodologies, training and technology that are related to IFRS adoption. Thus, interview can be conducted with account preparers to examine the roles of auditors in the IFRS adoption process. Alternatively, interview can be conducted with auditors to examine the audit firms' preparedness for IFRS convergence. For example, audit firms may conduct training courses on new standard for their staffs and clients. Additionally, IFRS adoption may influence auditors’ judgment decision making in evaluating the client's accounting treatments. This finding is useful to audit firms to evaluate their roles in assisting clients in the IFRS transitional period and the impacts on audit practices.

Lastly, Fox et al. (2013) focus on the cost and benefits of IFRS adoption. Future study can use institutional theory to examine the main driving forces that influence the preparedness of companies to IFRS convergence. For example, coercive isomorphism can be used to explain the influences of regulatory enforcement, mimetic isomorphism explains the influences of industry practices and normative isomorphism indicates the influences of professional accounting bodies. The findings may be relevant to accounting regulators in assessing the likelihood that companies will comply with principles underpinning the IFRS once it is adopted.

In summary, future research can examine the roles of accounting standard setters and the effectiveness of IFRS action plans in view that stakeholders are affected significantly by regulations introduced by accounting standard setters. Specifically, study can consider Malaysia context as Malaysia has recently adopted IFRS in 2012 and the IFRS implementation contexts are much different from other countries. The Malaysian Accounting Standard Board (MASB) in Malaysia has introduced two different framework (Malaysian Financial Reporting Framework (MFRS) and Financial Reporting Standard (FRS)) as well as exemption for transitioning entity in November 2011. As defined by MASB, the companies that are required to apply MFRS framework are "Entities Other Than Private Entities shall apply the MFRS framework for annual periods beginning on or after 1 January 2012, with the exception of entities (known as transitioning entities) which are given options to continue with the old FRS framework that has not adopted IAS 41 Agriculture and/or IC Interpretation 15 Agreements for the Construction of Real Estate." Subsequently, MASB plans that the full adoption of the MFRS Framework will be mandatory to all companies for annual periods beginning on or after 1 January 2013. These implementation plans especially the rules on transitioning entities may create various issues and confusion to stakeholders. Additionally, the Malaysian accounting professional bodies and Big Four audit firms that mainly occupy the accounting standard setting board have exerted strong influences on the IFRS implementation process in Malaysia. Hence, the Malaysian accounting environment provides a rich context for us to examine the stakeholders’ interest and the issues encountered in the IFRS convergence.

Generally, country-based national governance structures are seen to differ on many aspects, in both legal requirements and best practice recommendations. In order to make optical global public policy decisions, there is much we need to know about what makes governance mechanism effective and the extent to which such mechanism can be transferred between countries (Brown & Tarca, 2012). Considering the impacts of IFRS on stakeholders’ interests, institutional theory can be utilised to examine the roles of regulators and auditors as well as other drivers that can influence the preparedness of companies for IFRS convergence. According to DiMaggio and Powell (1983), organizations must conform to institutional isomorphism if they intend to gain legitimacy within an organizational field. The legitimacy of IFRS is crucial because legitimacy justifies and explains an institution’s structure and existence in the process of implementing IFRS. Furthermore, legitimacy of IFRS convergence requires the fit between an institution and its environment. The results of this study may prove useful to accounting standard setters in other countries that consider implementing IFRS.

References

Brown, P. & Tarca, A., "Ten Years of IFRS: Practitioners' Comments and Suggestions for Research", Australian Accounting Review, Vol. 22, No. 63, 2012, pp. 319-330.  

Chua, W.F. & Taylor, S.L., "The rise and rise of IFRS: An examination of IFRS diffusion", Journal of Account Public Policy, Vol. 27, 2008, pp. 462-473.

DiMaggio, P.J. & Powell, W.W., "The iron cage revisited: Institutional isomorphism and collective rationality in organization fields", American Sociology Review, Vol. 48, 1983, pp.  147-160.

Fox, A., Helliar, C., Venezian, M. & Hannah, G., "The Costs and Benefits of IFRS Implementation in the UK and Italy", Journal of Applied Accounting Research, Vol. 14, No. 1, 2013, pp. 1-30.

Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J. & Holmes, S., Accounting Theory (Brisbane: John Wiley, 2010).

Jermakowicz, E.K. & Gornick-Tomaszewski, S., "Implementing IFRS from the perspective of EU publicly traded companies", Journal of International Accounting, Auditing and Taxation, Vol. 15, 2006, pp. 170-196.

Jones, S. & Higgins, A. D., "Australia's Switch to International Financial Reporting Standards: A Perspective from Account Preparers", Accounting and Finance, Vol. 46, 2006, pp. 629-652.

Kraal, D., Yapa, P.W. & Joshi, M., "The Socio-Economic Impacts of the Adoption of IFRS: A Comparative Study between the ASEAN Countries of Singapore, Malaysia and Indonesia", American Accounting Association Annual Meeting, Washington, D.C., 4-8 August 2012.

Application of Theory in Research

Theories are not static. We are constantly modifying theories and developing new ones. Theories come in many forms and styles. Some are broad systems of thought while others are narrow and specific explanations of one particular issue. At their core, we use theories to organize and systematize our thinking and to deepen and extend understanding. Theories also become a way to communicate effectively with one another. Most research papers have theory somewhere. The studies we conduct will be better designed and stronger once we are aware of how theory and research fit together, that is basically called theorisation.

My research area is related to the influences of accounting standards on auditors' judgment decision making. Most of the papers use psychology theories to argue their position and support the experiment results. Below are the three examples of the utilisation of theory in the research papers:

(1) Kadous, K., Kennedy, S.J., Peecher, M.E. (2003). The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods, The Accounting Review, 78(3), 759-778.      
This paper examines whether requiring auditors to identify or justify the most appropriate of accounting treatments could actually lower their objectivity by amplifying their directional goals to accept aggressive client-preferred methods.

Motivated reasoning theory is applied to auditing context. Motivated reasoning theory states that individuals who are committed to directional goals engage in biased reasoning to achieve those goals (Kunda, 1990). Directional goals refer to one conclusion is preferred above others. In other words, individual with directional goals will search for, interpret, and process information in a biased way and , finally, are more inclined to reach the preferred goals.  In the auditing context, auditors tend to accept client preferred accounting treatment when the accounting standard is ambiguous. Hence, this study extends the motivated reasoning theory to examine whether requiring auditors to identify most appropriate method will amplify the influence of their directional goals on their acceptance decisions on client accounting treatment.

Results of the experiment support that auditors who make quality assessment are tend to accept the client's method when they are committed to their directional goals to do so. Hence, this theory is used to support the reasons behind auditors with directional goal to accept client accounting treatments.

(2)  Clor-Proell, S., & Nelson, M.W. (2007). Accounting standards, implementation guidance, and example-based reasoning, Journal of Accounting Research, 45(4), 699-730. 
This paper investigates whether the application of examples provided as implementation guidance for accounting standards will influence auditor decision to conclude accounting treatment is appropriate aligned with the example provided. Prior psychology research shows that practitioners engage in "example-based reasoning" will be likely to conclude that their case qualifies for the same treatment as the example.

Two streams of psychology theory are used in this paper. First, a simple model by Tversky (1977) examines the similarity comparisons and classification judgments. In that model, the similarity between two items, A and B, is a function of the features A and B share, less the features that A and B do not share. Most research shows that the weight associated with shared features are overstated and the weight associated with unshared features is often understated. Hence, the similarity of examples and the transaction under consideration is likely to be overstated.

A second related psychology theory involves priming, whereby some stimulus activates associations in memory that affect subsequent processing of information. Hence, auditors may be likely to conclude that the treatment used in the example is more appropriate for their situation than is actually the case.

The results of the experiment support the prediction that auditors are influenced by examples provided in the accounting standard especially if they are presented with affirmative example compared to counter example.

(3)  DeZoort, T, Harrison, P., & Taylor, M. (2006). Accountability and auditor's materiality judgments: The effects of differential pressures strength on conservatism, variability and efforts, Accounting, Organization and Society, 31, 373-390. 

This study examines the effects of differential accountability pressure strength on auditors’ materiality judgments. Specifically, this paper evaluates whether incremental levels of accountability (i.e., review, justification, feedback) increase judgment conservatism, decreases judgment variability, and increases effort.

This study uses accountability theory to examines the accountability effects on auditors' materiality decision making. Tetlock (1992) proposed a social contingency model that suggests accountability pressure can stimulate a politically motivated need to maintain the positive regard of important evaluative constituents. This perspective provides a basis for predicting coping strategies (e.g., the acceptability heuristic, defensive bolstering) and individual and situational moderators (e.g., tolerance for ambiguity, task subjectivity). This accountability pressures perspective is applied to auditors' materiality decision making when they are required to justify their decision to audit partners or receive feedback from partners on their decision.

The experiment results support that auditors under higher levels of accountability pressure (i.e., justification, feedback) provided more conservative materiality judgments and had less judgment variability than auditors under lower levels of pressure (i.e., review, anonymity).

Reflections on "Jacobs, K. (2012). Making Sense of Social Practice: Theoretical Pluralism in Public Sector Accounting Research, Financial Accountability & Management, 28(1), 1-25."

I read this article while I did my assignment on research methods. I find this paper is particular useful to those who are going to study PhD in public sector and young researchers as well. In fact, this paper won the John Perris Prize for the Best Paper in 2012 in Financial Accountability & Management.  Few useful findings and advice from this paper are highlighted as follows:

(1) This paper presents different theoretical approaches used over the last 16 years in public sector accounting research.  Specifically, Jacobs is able to explain each of these theories in details and the application of these theories to theorize the public sector research problems.

(2) Jacob observes that public sector accounting research continues to accommodate a very large proportion of work without any clear theoretical base alongside studies explicitly mobilising a diverse set of theoretical perspectives.

(3) This paper reports the trends of popular theoretical approaches in public sectors research. Two popular theoretical approaches were neo-institutional and economic theory.  There are other theories used in the past such as Foucauldian theory, Habermas, Political Theory, Organisational Theory and Actor Network Theory.

 

(4)  There is a trend of combined or blended theories in public sector accounting such as 'orgainisational theory and neo-institutional theory' and 'Bourdieu and neo-institutional'. Jacobs highlights that there is danger that some combinations of theories could be conflicting and contradictory. The advice is the researchers should be able to explain and justify both their use of respective theoretical models and any blending of theory in their works.

(5) Theory and case should be both connected and help us to 'make-sense' of our problem. In other words, researchers should be able to explain how their theory 'reconstruct' the accounting issues.

The above views and findings are particular useful to the call for the need for more informed modes of theorizing. Theory is an integral part of whole research process and theorizing must start right from when a research idea is conceived and must be part of the research process until when the research outcomes are achieved. (Chua & Mahama, 2012).

Interestingly, this paper is subsequently commented by Modell (2013) and then, a reply written from Jacobs (2013) to this comment. One useful advice provided by Jacobs' reply paper (p. 111, 2013) is "We should do our best to construct our research arguments to be clear and coherent. However, we should be willing to change our theoretical stance when they do not make sense and show a far higher level of reflexitivity in research design and presentation."        

References

Chua, W. F., & Mahama, H. (2012). On theory as a 'deliverable' and its relevance in 'policy' arenas. Critical Perspectives on Accounting, 23, 78-82.

Jacobs, K. (2012). Making sense of social practice: Theoretical pluralism in public sector accounting research. Financial Accountability & Management, 28(1), 1-25.

Jacobs, K. (2013). Making sense of social practice: Theoretical pluralism in public sector accounting research: A reply. Financial Accountability & Management, 29(1), 111-115.

Modell, S. (2013). Making sense of social practice: Theoretical pluralism in public sector accounting research: A comment. Financial Accountability & Management, 29(1), 99-110.

Quality in Qualitative Research

Spencer et al. (2003) were commissioned to produce a report for UK government's Cabinet Office that aimed to provide a framework for assessing the quality of evaluation research studies that derived from qualitative investigations. Although their report focused upon evaluation research, they drew on considerations relating more generally to qualitative research, so that their scheme has a relevance beyond evaluation research.

The authors produced what is probably the most comprehensive list of criteria around. Here are the criteria that they suggest should be used when appraising the qualitative research study:

1. How credible are the findings?

2. Has knowledge / understanding been extended by the research?

3. How well does the evaluation address its original aims and purposes?

4. Scope for drawing wider influences - how well is this explained?

5. How clear is the basis of the evaluation appraisal?

6. How defensible is the research design?

7. How well defended is the sample design/ target selection cases/documents?

8. Sample composition / case inclusion - how well is the eventual coverage described?

9. How well has the approach to, and formulation of, the analysis been conveyed?

10. How well has diversity of perspective and content been explored?

11. Contexts of data sources - how well are they retained and portrayed?

12. How ell has diversity of perspective and content been explored?

13. How well has detail, depth and complexity (richness?) of the data been conveyed?

14. How clear are the links between data, interpretation and conclusions - i.e. how well can the route to any conclusions be seen?

15. How clear and coherent is the reporting?

16. How clear are the assumptions / theoretical perspectives/values that have shaped the form and output of the evaluation?

17. What evidence us there of attention to ethical issues?

18. How adequately has the research process been documented?

References

Spencer, L., Ritchie, J., Lewis,J., and Dillon, L. (2003). Quality in Qualitative Evaluation: A framework for Assessing Research Evidence. London: Government Chief Social Researcher's Office.

Writing Skill - Rhetorical Device Perspectives

Writing can be considered a social activity. When you write, it is usually for a purpose. Academic writing includes any of the following: research paper, theses, assignments, reports, and it caters to a particular audience. In order to succeed in almost career or degree study, writers have to be able to write to their particular audience and be understood. Knowing who your audience will enable you to decide what to include in your written text, to make assumptions about what they know and what they wish to know.

Being able to write well naturally is rare. One usually has to work consciously to improve writing skills and this may involve studying the ways expert writers create a text. Here, I would like to refer to the writing styles or rhetorical devices used in Jacobs (2003) "Class Reproduction in Professional Recruitment: Examining the Accounting Profession". A good abstract and introduction can capture readers' attention, introduce the present study and show that it is important or needed.  In this paper, the author has used various rhetorical devices to report his research in the abstract and introduction section:

(1) Clear introduction to capture the readers
The author reports the purpose of the research very clear in the first sentence of abstract and introduction section and emphasize the purpose of study. In the abstract, the author brings out the purpose of study in the first sentence "This paper argues..." and lasts sentence "This paper presents an analysis...". In the introduction, the first sentence "This paper explores..." and second sentence "The focus of this paper is..." as well as last sentence "This paper explores..."

(2) Presenting the gap
In the introduction paragraph, the author describes the problem that exists in the field. He further points out the limitation or gap in the field and state how his work can fit into the field. In the first paragraph of the introduction, the author presents the gap "However, the literature on ... suggests that more subtle forms of discrimination and class reproduction can operate."

(3) Fits the purposes of research into an important area of research
In the second paragraph of the introduction, the author demonstrates the mastery of knowledge by highlighting the an important area of research on gender discrimination in the recruitment of accounting profession. The author has cited more than 10 literature to study the background of the issue.

Next, the author has tried and established how the research fits into an important area of research and the significance of the research area on class reproduction in accounting professions. The last sentence of second paragraph points out that "Although discriminatory exclusion on the basis of class in generally assumed, this area has received little consideration,...". In the third paragraph, the sentence "But although class is an important..." leads to the assumption of the relationship between class reproduction and the accounting profession. Further, the author describes two sides of this relationship.

Source: 

Jacobs, K. (2003). Class reproduction in professional recruitment: Examining the accounting profession. Critical Perspectives on Accounting, 14, 569-571.