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:
- The impact of financial reporting regulations on the quality of financial statements.
- The role of financial accounting in corporate governance and decision-making.
- The relationship between accounting information and stock prices.
- The impact of financial accounting on firm value.
- The use of fair value accounting in financial reporting.
- The impact of accounting conservatism on financial reporting and investment decisions.
- The effect of financial reporting quality on debt financing.
- The role of financial accounting in detecting and preventing financial fraud.
- The use of financial accounting in mergers and acquisitions.
- The impact of accounting standards on cross-border investment decisions.
- The impact of accounting for intangible assets on financial statements.
- The impact of financial accounting on the valuation of sustainability and corporate social responsibility (CSR) initiatives.
- The role of financial accounting in the banking industry and financial stability.
- The impact of financial accounting on executive compensation and incentives.
- The use of financial accounting in risk management and decision-making.
- Impact of COVID-19 on Financial Market services
- Reviewing digital transactions for money laundering.
- Role of Auditor in financial services
- Corporate governance and disclosure
- Future of bitcoin and the regulation of cryptocurrency
- Growth of Microfinance in South Asia
- Impact of local commercial banks on the Indian economy
- Growth of retail banking in the country
- Insurance policy for COVID-19
- Analysis of equity, price, and performance in the banking industry.
- Mutual funds and their impact
- Corporate disclosure and governance
- Role of microfinance in women empowerment
- Adoption and application of cryptocurrency in the world market.
- Private equity market Analysis and impact on financial investors
- Forensic accounting role in law enforcement
- Inventory management of mobile banking
- Financial Crisis in the UK Bank Industry
- Intensity of interest rates in accounting and finance
- Health finance during COVID-19
- Auditor’s job with third-party and clients
- COVID-19 and international accounting standards
- Relationship between discretionary accruals and earning management
- Impact of digital currency on accounting and finance
- 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:
- Risk analysis in Project Accounting
- Analytical tools for auditing organization’s performance
- Methodological tools for audit organizations’ quality control
- Methodological support for reporting and corporate accounting
- Review of budgeting uncertainty
- What is the country’s risk?
- Employing operational audit as a management tool
- Risk analysis in project accounting
- Activity-based costing of a project
- Management accounting in public corporations
- Analyzing how activity-based costing adds to project value
- The process employed by banks to mitigate risks
- Strategic management application in the world
- The hotel industry and strategic management
- A systematic review of cost accounting in museums
- Developing accounting for HR for managing an economic entity
- Limitations and Challenges of incorporating cost accounting in the gas and oil industry
- Evaluation of the internal audit function in credit institutions
- Management accounting and analysis of entrepreneurial activity
- Impact of the decision support system on managerial effectiveness
- Branch’s financial reporting in the controlling system
- Strategic management of an economic entity
- Internal control of business processes in an insurance company
- Convergence of management accounting principles and IFRS
- Allocation of indirect costs on externally funded projects at schools in developed countries
- Benefits of strategic management in enterprises
- Management accounting in the Kaizen concept
- Role of management accounting in the health sector
- Allocation of indirect costs in an enterprise
- Technology and organization of personnel audit in commercial enterprises
- Management accounting impact on sustainability issues in an organization
- Influence of stakeholders on the organization’s financial viability
- Regulations and standards for management accounting in an enterprise
- Difference between strategic management practices in emerging and developed economies
- Assessing and analyzing the risk for insolvency in small businesses
- Significance of management accounting
- Capital budgeting under restraint in developing countries
- Comparison of ROI, IRR, and payback as a vital tool in budgeting
- Merging management accounting principles and IFRS
- 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:
- Evolution of audit theory and methodology
- Methodological and organizational support for the forensic audit
- Challenging in fair value auditing measurements
- Globalization and investigative analysis of auditing standards
- Reviewing audits of public limited companies
- Impact of internal audit on financial reporting
- Differences in the audit of private and public enterprises
- Challenges of fraud detection in the digital environment
- Devising a common thread between different auditing and global accounting scandals
- Impact of auditing on ethical behavior of senior management
- Impact of the global legal environments on the auditor’s behavior
- Impact of continuous auditing on the functioning of an enterprise
- Comparing the quality of audit disclosures between emerging and developed economies
- Reasons to have international standards of practice in auditing
- Analyzing the financial reporting requirements in a non-profiting accounting
- How critical is a large-scale business audit?
- Are auditing and financial reporting vital for corporate governance?
- Role of auditing committees in reviewing business accounts
- The job of an auditor with clients and third-parties
- 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:
- An analysis of the impact of tax reforms on tax compliance behavior of small and medium-sized enterprises (SMEs).
- The effectiveness of tax incentives in promoting investment in renewable energy sources in a country.
- The impact of international taxation laws on the foreign investment decisions of multinational companies.
- An assessment of the tax implications of the use of cryptocurrency in businesses.
- An evaluation of the role of tax accounting in corporate social responsibility reporting.
- The impact of tax audits on corporate tax compliance in a country.
- A comparative analysis of the tax systems in different countries and their impact on business activities.
- The effect of taxation policies on the real estate industry in a country.
- The impact of tax evasion on a country’s economic growth.
- The role of tax accounting in the success of mergers and acquisitions of companies.
- Learning how tax affects small businesses and start-ups
- Tax legislation on the freelance market
- Ways to ensure fair taxation for freelancers
- Understanding the peculiarities in the tax system in America
- Comparing tax evaluation systems in China and America
- Identifying the loopholes present in the British tax system
- Analyzing how taxation and accounting knowledge amongst political leaders can benefit a country
- Impact of taxation on the welfare of an economy
- Analyzing the taxation system to facilitate growth in an underdeveloped economy
- 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:
- Importance of micro-loans in modern finance
- Influence of interest rate on loan repayment in microfinance banks
- Changes and competitive strategies in the banking industries
- How do banks treat off-balance sheet activities?
- Impact of digital currencies on flat currencies
- Can technology replace the role of retail banking?
- Assessing the impact of risk management on a bank’s profitability
- Evaluating bad debt issues and credit management in a commercial bank
- Impact of internal banking on the society
- Problems faced while granting a loan
- Challenging in recovering a loan
- Alternatives to retail banking
- How electronic payment systems affect the satisfaction level and behavior of customers
- Sanctioning a mortgage loan
- Calculating the CIBIL score before the sanction of the mortgage loan
- 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:
- The agency theory
- Life cycle theory
- Miller and Modigliani’s theory
- Lintner’s model
- Methods of calculating the dividend payout
- Factors that influence dividend payout
- Catering theory
- Should you increase the dividend payout?
- How does increasing the payout impact the market value of a company?
- Impact of the tax preferences theory
- Signaling theory
- The bird in the hand theory
- Comparative analysis between traditional and contemporary policies for a dividend payout in countries
- How dividend affects the price of ordinary shares?