Excerpt from course description

Research Methodology in Accounting and Business Control


The Research Methodology in Accounting and Business Control course is an essential component of the MSc in Business with a major in Accounting and Business Control. Designed as a preparatory module for the Master's thesis, this course equips students with foundational skills to identify and produce high-quality research contributing to the economy and society.

As students progress through this course, they will not only grasp the fundamental principles of research design and methodology but also cultivate the ability to critically evaluate and apply these methods to real-world scenarios. The journey involves acquiring the skills needed to formulate and address problems, select appropriate methodologies, and harness reliable data for effective decision-making.

Beyond the academic context, this course equips students with a profound understanding of the research process, instilling in them a sense of responsibility in conducting research at the MSc level. This course is designed not only to meet academic requirements but to elevate students to a level where they can critically assess and contribute to the ongoing discourse in the Accounting and Business Control domains.

Course content

  • Philosophy of science
  • The research process
  • Problem formulation
  • Ethical considerations in research
  • Data collection and analysis
  • Guidance on writing the master thesis
  • Literature search and source evaluation
  • Qualitative vs. Quantitative Research
  • Hypothesis testing
  • Regression Analysis with Cross-Sectional Data
  • Panel data
  • Revision of key accounting research topics, including transparency, information disclosure, financial reporting quality, earnings management, and corporate social responsibility.


This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.