Summary - Guidelines on how to write conceptual paper in accounting research PDF

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Guidelines on how to write conceptual paper in accounting research...

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GUIDELINES ON HOW TO WRITE CONCEPTUAL PAPER IN ACCOUNTING RESEARCH Preamble Scientific research is often divided into two classes: conceptual research and empirical research. The aim of this write up is to provide useful guidelines for our Post-graduate students in Accounting on how to write conceptual paper for their seminar presentation. The need for this piece is borne of the fact that many students often force the format of an empirical research paper on a conceptual research paper. We do hope that after going through these guidelines this problem will be a thing of the past. Conceptual Research Paper: Pen and Paper Writing a conceptual research paper is about writing an academic essay. An academic essay is a piece of writing that methodically analyses and evaluates a topic or issue. Fundamentally, an academic essay is designed to get your academic opinion on a particular matter. Academic writing is not about reporting the facts and forgetting about opinion altogether. Academic opinion is different from a personal opinion. Academic opinion is determined by conducting research, examining evidence, even-handedly considering issues and is characterized by objectivity being guided by logic and rational thinking. It is defendable as you can defend or support an academic argument by citing credible evidence and laying out a reasoned argument. Writing a conceptual research paper or essay is not about simply surveying and re-telling existing ideas. Instead, a good academic essay takes into account various opinions and points of view and puts forward an argument that reflects the writer's informed opinion. Before you begin planning any essay, then, it is crucial to have a clear idea of what you think about your topic; you need to have a position, argument, or clear stance on a topic, which you defend with evidence and argument. This is what is called your thesis statement (http:// learnonline.canberra.edu.au/mod/book/view.php) An essay can be narrative, descriptive, and exploratory and persuasive. While narrative essay tells story with the aim of leading to making conclusion, descriptive essay tries to paint a picture with words with the aim of appealing to

the reader’s emotion. The expository essay is an informative piece of writing that presents a balanced analysis of a topic. In an expository essay, the writer explains or defines a topic, using facts, statistics, and examples. Expository writing encompasses a wide range of essay variations, such as the comparison and contrast essay, the cause and effect essay, and the “how to” or process essay. Since expository essays are based on facts and not personal feelings, writers do not reveal their emotions or write in the first person. While like an expository essay in its presentation of facts, the goal of the persuasive essay is to convince the reader to accept the writer’s point of view or recommendation. The writer must build a case using facts and logic, as well as examples, expert opinion, and sound reasoning. The writer should present all sides of the argument, but must be able to communicate clearly and without equivocation why a certain position is correct. Academic paper like an essay should be structured to tell us a story and the idea(s) should flow and be coherent. Take note of the following 1. Conceptual research paper is different from concept paper, which is more or less an abridged proposal for research. 2. Conceptual paper is not a literature review, which aims at summarizing, synthesizing, discussing, criticizing and, hopefully, showing research gaps for future research. 3. Conceptual paper is not meta-analytical reviews of literature, which is a hybrid of an empirical paper and a literature review. Instructions on how to formulate a conceptual paper in Accounting Research 1. Determine the topic for the conceptual paper and begin by raising a point(s) or question(s) on that topic. This could be a simple stance on a particular subject or a concise question. 2. Support a position on the chosen topic that leaves room for debate within the paper. 3. Provide background information on the chosen position. 4. Argue against the supported position in a debate format. This is not always necessary but could provide the pros and cons for each dilemma.

Procedure for writing a conceptual research paper 1. Frame your topic 2. Map out or sketch the outline you want to follow in writing the topic. 3. Run through the logic behind the idea(s) expressed in your stated outline and check if the outline can provide useful guide to writing the conceptual paper. 4. Search for relevant literature or academic materials or papers that can provide useful information for writing your paper following your established outline. It is a wrong thing or view to start writing conceptual academic paper by starting with cumulating literature and allow the information that you have to drive what you want to write. This would not work. 5. Start by reading the materials that you have and summarize each of the paper. Collate the related materials and observe the discussion on the identifiable issues or opinions that you can revert to while writing your paper. 6. Begin your write up, keep your objective in view and follow your outline. At the end of the paper we should be able to know whether the objective has been achieved or not. Your position must be seen. Examples of how to Structure Conceptual Paper in Auditing Research Below are some examples of theoretical or conceptual papers in academic research. Illustration 1: A Review of Determinants of Taxable Capacity in Nigeria. 1. Introduction 2. Conceptual Definitions of Taxable Capacity 3. Measurement of the Components of Taxable Capacity in Nigeria 4. Factors influencing Taxable Capacity in Nigeria 5. Relative Contributions of the components of Taxable Capacity in Nigeria. 6. Challenges of Managing Taxable Capacity in Nigeria. 7. Summary and Conclusion References

Illustration 2: Comparative Analysis of Environmental Taxes in European Union and Croatia. 1. Introduction 2. The EU Policy and Instruments for Environmental Protection 3. Environmental Taxes in European Union 4. Environmental Taxes in Croatia 5. Conclusion References

Illustration 3: Paradigms in Corruption Audit Research (CAR) 1. Introduction 2. Concept of Corruption Audit Research 3. Approaches in Corruption Audit Research 4. Issues in Corruption Audit Research 5. Summary and Conclusion References...