会计与财务研究方法论Syllabus

Research Methodology and Method in Finance and Accounting

Professor Li Zengquan

Shanghai University of Finance and Economics

2011.2

I: Objectives

This course is aimed all those who are interested in understanding the research process and improving their performance in research. The main objective of this course is to provide students a clear guidance on research method and methodology in finance and accounting.

The course can be divided into two parts. In part one, some issues on research methodology will be discussed. In this part, we will first examine the philosophical debates which condition research in our subject areas, and then explain our understanding of the scope of accounting and financial research. Part two provides two chapters on research methods. In the first chapter of this part we will discuss the power and application of different methods. In the second chapter, a general structure of an academic paper will be introduced.

II: Requirements

The course includes seminal-type discussion of the assigned papers. The class will be assigned into groups of eight separately and will be asked to make a 45-minute presentation of one paper in the reading list. For each presentation, the two group in charge has to present the paper using PowerPoint for 20 minutes. Then we open for discussion in the remaining 15 minutes. Especially, each member in the group is randomly designated as the presenter at the beginning of the presentation.

For the final examination, each student is required to complete a short “term paper”(3000 to 5000 words) in the style of a completely paper. The structure of this paper must be formally completed, e.g., some issues such as research questions, key assumptions, sample selection, variable definition, structured model, and empirical results have to be explicitly spelled out. This paper can be written in English or

Chinese.

III. Grading

The purpose of grading is twofold. One is the usual evaluation of your performance of academic purposes. The second is to encourage active discussion in the classroom. In line with these objections, your grade will be determined as follows:

Class participation 15%

Group presentation 40%

Exanimate paper 45%

IV. Class Topic

A. Methodology

1)The philosophy of finance and accounting research

2)Traditions of research in accounting and finance

B. Method

1)The method of empirical research

2)The research output/SAS code

V. Reference

1. Text book

Ryan Bob, Robert W. Scapens, Michael Theobold, 2002, Research Method and Methodology in Finance and Accounting (second edition), published by Thomson.

2. Complemented paper

1)Alchian A.A., 1950, Uncertainty, Evolution, and Economic Theory, Journal of

Political Economy 58, 211-221

2)Fridman, Milton, 1953, Positive Research Methodology, Published In Chap.1 of

“Essays in Positive Economics”, Chicago: The Press of the University of Chicago.

3)张五常，2002，科学的方法，载于《经济解释》（卷一）之《科学说需求》

第一章，香港：花千树出版社。

4)Watts, R.L., Zimmerman, J.L., 1986, The Role of Accounting Theory, Published