150+ Accounting Dissertation and Research Topics

Accounting is a vast domain and covers several sub-topics. Picking the accounting dissertation topics can usually be an overwhelming and challenging experience. Broadly, the research topics in accounting refer to the fundamental accounting topics and the statements that can be challenged or corroborated to depict a scope for research in accounting. However, picking accounting dissertation topics can be rewarding if you have a broad idea of the scope of research in accounting that you aspire to pursue. Typically, educational organizations divide the learning objectives as per your level of study. Thus, getting the best accounting dissertation topic ideas that match your level of study should be your starting point.

Tips to get the best accounting dissertation topics ideas

When selecting your accounting dissertation topics, you must bear in mind a few vital guidelines. Below we will discuss these tips that can help you choose the best topics for research:

1. Select a fundamental issue.

A dissertation is not a regular research paper. It is a complex work that demands a specific approach because the dissertation topic must be sophisticated. In addition, if the subject is accounting, the matter you raise must be fundamental, not primitive. 

2. Keep it thorough

When drafting a topic for the research paper, keep it concise, short, and to the point. However, in the case of a dissertation, you can somewhat tweak the rule. Ensure that the issue’s formulation is thorough and leaves you sounding extremely smart.

3. Pick a topic that matches your interests.

A dissertation is usually a paper with a massive volume. Naturally, it is time-consuming. Hence, please dedicate days and hours to it. But you can simplify it by picking simple accounting research topics or ones that match your area of interest. It will amplify your chances of getting a dissertation with honors.

Types of Accounting dissertation topics

There are various kinds of accounting. Below, we will discuss some topics for the dissertation in finance and accounting from different areas one by one.

A. Financial accounting research topics for undergraduates

Picking a good accounting and finance topic can be challenging. It involves immense study. Beyond centering your focus topic selection, you must also ensure that it is manageable, relevant, and helpful in your future career path. Financial Accounting System comprises parts like cryptocurrency, risk management, COVID-19, microfinance, financial investment, and retail and commercial banking. Below we will discuss the topics for every aspect of financial accounting:

  1. The impact of financial reporting regulations on the quality of financial statements.
  2. The role of financial accounting in corporate governance and decision-making.
  3. The relationship between accounting information and stock prices.
  4. The impact of financial accounting on firm value.
  5. The use of fair value accounting in financial reporting.
  6. The impact of accounting conservatism on financial reporting and investment decisions.
  7. The effect of financial reporting quality on debt financing.
  8. The role of financial accounting in detecting and preventing financial fraud.
  9. The use of financial accounting in mergers and acquisitions.
  10. The impact of accounting standards on cross-border investment decisions.
  11. The impact of accounting for intangible assets on financial statements.
  12. The impact of financial accounting on the valuation of sustainability and corporate social responsibility (CSR) initiatives.
  13. The role of financial accounting in the banking industry and financial stability.
  14. The impact of financial accounting on executive compensation and incentives.
  15. The use of financial accounting in risk management and decision-making.
  16. Impact of COVID-19 on Financial Market services
  17. Reviewing digital transactions for money laundering.
  18. Role of Auditor in financial services
  19. Corporate governance and disclosure
  20. Future of bitcoin and the regulation of cryptocurrency
  21. Growth of Microfinance in South Asia
  22. Impact of local commercial banks on the Indian economy
  23. Growth of retail banking in the country
  24. Insurance policy for COVID-19
  25. Analysis of equity, price, and performance in the banking industry.
  26. Mutual funds and their impact
  27. Corporate disclosure and governance
  28. Role of microfinance in women empowerment
  29. Adoption and application of cryptocurrency in the world market.
  30. Private equity market Analysis and impact on financial investors
  31. Forensic accounting role in law enforcement
  32. Inventory management of mobile banking
  33. Financial Crisis in the UK Bank Industry
  34. Intensity of interest rates in accounting and finance
  35. Health finance during COVID-19
  36. Auditor’s job with third-party and clients
  37. COVID-19 and international accounting standards
  38. Relationship between discretionary accruals and earning management
  39. Impact of digital currency on accounting and finance
  40. Impact brought by Luca Pacioli in promoting financial accounting

B. Management Accounting Research Topics For Undergraduates

Also known as managerial accounting, management accounting involves the process of offering information processes to the manager that helps him with decision-making. As part of this accounting, the organization’s internal teams analyze, measure, communicate, and identify the information to the manager. Some simple accounting research topics under this category include:

  1. Risk analysis in Project Accounting
  2. Analytical tools for auditing organization’s performance
  3. Methodological tools for audit organizations’ quality control
  4. Methodological support for reporting and corporate accounting
  5. Review of budgeting uncertainty
  6. What is the country’s risk?
  7. Employing operational audit as a management tool
  8. Risk analysis in project accounting
  9. Activity-based costing of a project
  10. Management accounting in public corporations
  11. Analyzing how activity-based costing adds to project value
  12. The process employed by banks to mitigate risks
  13. Strategic management application in the world
  14. The hotel industry and strategic management
  15. A systematic review of cost accounting in museums
  16. Developing accounting for HR for managing an economic entity
  17. Limitations and Challenges of incorporating cost accounting in the gas and oil industry
  18. Evaluation of the internal audit function in credit institutions
  19. Management accounting and analysis of entrepreneurial activity
  20. Impact of the decision support system on managerial effectiveness
  21. Branch’s financial reporting in the controlling system
  22. Strategic management of an economic entity
  23. Internal control of business processes in an insurance company
  24. Convergence of management accounting principles and IFRS
  25. Allocation of indirect costs on externally funded projects at schools in developed countries
  26. Benefits of strategic management in enterprises
  27. Management accounting in the Kaizen concept
  28. Role of management accounting in the health sector
  29. Allocation of indirect costs in an enterprise
  30. Technology and organization of personnel audit in commercial enterprises
  31. Management accounting impact on sustainability issues in an organization
  32. Influence of stakeholders on the organization’s financial viability
  33. Regulations and standards for management accounting in an enterprise
  34. Difference between strategic management practices in emerging and developed economies
  35. Assessing and analyzing the risk for insolvency in small businesses
  36. Significance of management accounting
  37. Capital budgeting under restraint in developing countries
  38. Comparison of ROI, IRR, and payback as a vital tool in budgeting
  39. Merging management accounting principles and IFRS
  40. Comparing the roles of financial and management accounting in an industry of your choice

C. Auditing Dissertation Topics

Auditing is a crucial aspect of accounting. During your course, you will encounter several auditing and accounting research topics for undergraduates. Some of them are:

  1. Evolution of audit theory and methodology
  2. Methodological and organizational support for the forensic audit
  3. Challenging in fair value auditing measurements
  4. Globalization and investigative analysis of auditing standards
  5. Reviewing audits of public limited companies
  6. Impact of internal audit on financial reporting
  7. Differences in the audit of private and public enterprises
  8. Challenges of fraud detection in the digital environment
  9. Devising a common thread between different auditing and global accounting scandals
  10. Impact of auditing on ethical behavior of senior management
  11. Impact of the global legal environments on the auditor’s behavior
  12. Impact of continuous auditing on the functioning of an enterprise
  13. Comparing the quality of audit disclosures between emerging and developed economies
  14. Reasons to have international standards of practice in auditing
  15. Analyzing the financial reporting requirements in a non-profiting accounting
  16. How critical is a large-scale business audit?
  17. Are auditing and financial reporting vital for corporate governance?
  18. Role of auditing committees in reviewing business accounts
  19. The job of an auditor with clients and third-parties
  20. Understanding the different auditing services that private consultancy firms offer

D. Tax Accounting Dissertation Topics

Taxation is also a vital aspect of accounting. Several students take up tax as a career option. So, when you have to prepare simple accounting research topics on taxation, you can pick from the below-listed topics:

  1. An analysis of the impact of tax reforms on tax compliance behavior of small and medium-sized enterprises (SMEs).
  2. The effectiveness of tax incentives in promoting investment in renewable energy sources in a country.
  3. The impact of international taxation laws on the foreign investment decisions of multinational companies.
  4. An assessment of the tax implications of the use of cryptocurrency in businesses.
  5. An evaluation of the role of tax accounting in corporate social responsibility reporting.
  6. The impact of tax audits on corporate tax compliance in a country.
  7. A comparative analysis of the tax systems in different countries and their impact on business activities.
  8. The effect of taxation policies on the real estate industry in a country.
  9. The impact of tax evasion on a country’s economic growth.
  10. The role of tax accounting in the success of mergers and acquisitions of companies.
  11. Learning how tax affects small businesses and start-ups
  12. Tax legislation on the freelance market
  13. Ways to ensure fair taxation for freelancers
  14. Understanding the peculiarities in the tax system in America
  15. Comparing tax evaluation systems in China and America
  16. Identifying the loopholes present in the British tax system
  17. Analyzing how taxation and accounting knowledge amongst political leaders can benefit a country
  18. Impact of taxation on the welfare of an economy
  19. Analyzing the taxation system to facilitate growth in an underdeveloped economy
  20. Dealing with expenses to streamline the money flow in the country

E. Mortgage Loan accounting dissertation topics ideas

You must know the different types of loans that people take and the ways to repay these loans. Mortgage loans mean people keep something as a security while taking the loan. The bank has a complete right to take over the security if you fail to repay the loan. Some accounting research topics for undergraduates you can choose under this head are:

  1. Importance of micro-loans in modern finance
  2. Influence of interest rate on loan repayment in microfinance banks
  3. Changes and competitive strategies in the banking industries
  4. How do banks treat off-balance sheet activities?
  5. Impact of digital currencies on flat currencies
  6. Can technology replace the role of retail banking?
  7. Assessing the impact of risk management on a bank’s profitability
  8. Evaluating bad debt issues and credit management in a commercial bank
  9. Impact of internal banking on the society
  10. Problems faced while granting a loan
  11. Challenging in recovering a loan
  12. Alternatives to retail banking
  13. How electronic payment systems affect the satisfaction level and behavior of customers
  14. Sanctioning a mortgage loan
  15. Calculating the CIBIL score before the sanction of the mortgage loan
  16. Making a property valuation for a mortgage loan

F. Dividend simple accounting research topics

The dividend is a fascinating concept, and students love it. A dividend means the payout that the companies offer its shareholders. The policies, calculations, and theories have a significant role in this chapter. Some accounting dissertation topics you can choose under this head are:

  1. The agency theory
  2. Life cycle theory
  3. Miller and Modigliani’s theory
  4. Lintner’s model
  5. Methods of calculating the dividend payout
  6. Factors that influence dividend payout
  7. Catering theory
  8. Should you increase the dividend payout?
  9. How does increasing the payout impact the market value of a company?
  10. Impact of the tax preferences theory
  11. Signaling theory
  12. The bird in the hand theory
  13. Comparative analysis between traditional and contemporary policies for a dividend payout in countries
  14. How dividend affects the price of ordinary shares?