LU Current Trends and Future Directions in Accounting Research Paper – Description
Functional Area Paper Assignment Instructions
For this paper, you are going to expand on one of the discussion forums that you have already written. You will choose one of the topics from your previous discussions (Marketing, Accounting, Finance, or Management) and elaborate on the current trend in this area.
The organization of your paper should be as follows:
Title Page
Introduction: Gives an overview of your topic and discusses the organization of your paper. You would also include your historical definition here based on the literature.
Current Research: In this section, you will include identified themes you have found in the research articles that you reviewed. You will support each of these themes with your research articles (See Functional Paper Video in Module 5: Week 5 for more information).
Future Questions: In this section, you will discuss the future research areas that were present in the articles you synthesized. You should list and discuss the question and use multiple articles to provide support. These should come directly from the research (See Functional Paper Video in Module 5: Week 5 for more information.
Annotated Bibliography Andrei, G., Galmeanu, R., & Radu, F. (2018). Managerial Accounting – an Essential Component of the Information System. Valahian Journal of Economic Studies, 9 (23), 109-114.
The primary focus of this peer review is the progression of managerial accounting from traditional costing to updated guidelines. It encompasses various topics related to accounting, the accounting information system market, and management. In comparison to other resources in my bibliography, this article differs significantly. Rather than presenting an argument or hypothesis within managerial accounting, it primarily explores the foundation and essentials of this field. The information presented in this article is unbiased and based on factual data. It proved to be beneficial for my research, particularly when I needed to refresh my understanding of the fundamental aspects of managerial accounting. However, since it doesn’t address any arguments, it didn’t alter my perspective on the subject matter.
Bouwens, J., & Steens, B. (2016). Full-Cost Transfer Pricing and Cost Management. Journal of Management Accounting Research , 28 (3), 63-81. https://doi- org.ezproxy.liberty.edu/10.2308/jmar-51390
In this article, a compelling argument was presented, suggesting that charging full-cost transfer prices to downstream sales units can have detrimental effects on upstream production units, potentially leading to a negative spiral. The topics covered include transfer pricing, full costing, cost management, and cost stickiness. This source proved to be highly valuable for my research because, unlike other sources, it provided a detailed explanation of full-cost transfer pricing and its application in accounting. It was a reliable and unbiased source that aligned well with my research topic. While it didn’t shape the direction of my research, it certainly enhanced my understanding of a topic I was previously less familiar with.
Cokins, G., C?pu?neanu, S., Topor, D.I. & Ivan, O.R. (2017). The hidden costs of self- management services in the accounting activity of a company. Audit Financiar, 2 (146), 244-253. DOI: 10.20869/AUDITF/2017/146/244
The main argument of this article focuses on the analysis of hidden costs and their implications in the accounting language. It covers topics such as hidden costs, financial reporting, company owners, managerial accounting, and management. While this article served as a somewhat useful source for my research, its value was somewhat limited. The information presented appeared to be reliable, but it had a slight bias due to its research sample being limited to Romanian economic companies. Companies from other countries should take this into consideration before applying the findings to their own strategies. Nevertheless, the research conducted in this article was still valuable as it shed light on often overlooked accounting aspects. It broadened my understanding of accounting to some extent, although it did not significantly shape the structure of my research.
Esch. M, Schnellbacher, B., & Wald. A. (2019). Does integrated reporting information influence internal decision making? An experimental study of investment behavior. Business Strategy and the Environment, 28 (4) , 599-610. https://doi-org.ezproxy.liberty.edu/10.1002/bse.22…
This source presents the argument that having an integrated information basis leads to decision- making that generates higher sustainable value. Additionally, it highlights the possibility of using external reporting for internal purposes to promote sustainable decision behavior within companies. The topics covered in this article include integrated thinking, investment decision- making, managerial decision making, and scenario-based experiments. This source proved to be highly valuable for my research. In comparison to other sources I found, it stands out as the only one that includes research conducted within a one-year timeframe. The information provided in this article is unbiased, valid, and detailed, making it a valuable addition to my research project. Moreover, it has contributed to shaping my current thinking on the research topic.
Johnson, E., Johnson, N. B., & Pfeiffer, T. (2016). Dual transfer pricing with internal and external trade. Review of Accounting Studies, 21 (1), 140-164. http://dx.doi.org.ezproxy.liberty.edu/10.1007/s111…
This article centers around the concept of dual transfer pricing systems, which enable the selling division to receive credit for an amount that differs from the amount charged to the buying division. The topics covered in this source include dual transfer pricing, market-based transfer pricing, and decentralized decision-making. This article proved to be highly useful for my research, as it provided detailed results, clear information, and substantial valid evidence. Among
all the sources I found; this particular source was the most frequently used during my research project. While it did not change my perspectives on accounting, it did significantly influence the overall structure and format of my writing.
The post LU Current Trends and Future Directions in Accounting Research Paper first appeared on .
