Credits: 6

Schedule: 09.01.2019 - 30.01.2019

Teacher in charge (valid 01.08.2018-31.07.2020): 

Assistant Professor Henry Jarva, Prof. Juhani Vaivio

Contact information for the course (applies in this implementation): 

Name: Juhani Vaivio


Office: H3.34

Office Hours: By


Name: Henry Jarva


Office: G3.10

Office Hours: By appointment

Teaching Period (valid 01.08.2018-31.07.2020): 

2018-2019: I (Fall 2018) & III (Spring 2019), Töölö campus

2019-2020: I (Fall 2019) & III (Spring 2020), Otaniemi campus

Learning Outcomes (valid 01.08.2018-31.07.2020): 

The purpose of this course is to assist you in the production of your master's thesis. By independently watching the attached audiovisual material and by reading the articles as well as the textbook of this course, you will develop a solid understanding of the research methods which allow us to address particular research problems in a systematic, scientific way. An understanding of these research methods assists you, first and foremost, in tackling the challenges later in your own master's thesis. Moreover, this course gives you the capability to evaluate and criticize, at least to some degree, various scientific investigations in both the“qualitative” and the “quantitative” genres  – and especially such studies that revolve around accounting topics.

Content (valid 01.08.2018-31.07.2020): 

During the course the student will familiarize her-/himself with the research process and the use of research methods:
1. Quantitative research methods in financial accounting, including multiple regression model and binary choice models using SAS (or other) statistical analysis software.
2. Qualitative research methods in management accounting, including case studies and survey research.
3. SAS statistical analysis software.

Assessment Methods and Criteria (valid 01.08.2018-31.07.2020): 

1. Online Qualitative Exam (50%)

2. Online Quantitative Exam (50%)

A student have to pass both exams.

Workload (valid 01.08.2018-31.07.2020): 

- Lectures 9 h

- Exercises 12 h

- Independent work 131 h

- Exams 8 h

Study Material (valid 01.08.2018-31.07.2020): 

Selected research articles and videos available at the MyCourses page.

Blumberg, B., Cooper, D. R. & Schindler, P. S. (2008). Business Research Methods. ISBN-13: 978–0-07–711745–0


Details on the course materials (applies in this implementation): 

T. and Dent, J. 1998. Accounting and Organizations: Realizing the Richness of
Field Research. Journal of Management
Accounting Research
, vol.10, pp. 1–39.


J. 1988. Reliability and validity in field research: some strategies and
tactics. Accounting, Auditing and
Accountability Journal
, vol.1, pp. 34–54.


R. 1990. Researching management accounting practice: the role of case study
methods. British Accounting Review,
22, pp. 259–281.


J. 2008. Qualitative management accounting research: rationale, pitfalls and
potential. Qualitative Research in
Accounting & Management
, vol.5, no.1, pp. 64–86.

need the following password to access: RMA2016)

Part 1: Why is the M.Sc –thesis so important? And what
problems usually appear in getting started with it?

Part 2: Writing the Introduction and the Literature Review.

Part 3: About the Method –chapter, the Case organization/s,
and the writing of the Case/s –chapter.

Part 4: More about how to write the Case/s –chapter.

Part 5: Writing the Theoretical Interpretation / Discussion

Part 6: How to write the Conclusions / Managerial
Recommendations –chapter.

Part 7: Fieldwork in case studies: Collecting empirical
evidence – especially with field interviews.

Substitutes for Courses (valid 01.08.2018-31.07.2020): 

22E20700 Tutkimusmenetelmät laskentatoimessa

Course Homepage (valid 01.08.2018-31.07.2020):

Prerequisites (valid 01.08.2018-31.07.2020): 

Ideally, you should take this course when you start thinking about writing your master's thesis soon - but well before joining a master's thesis seminar group, and before committing yourself to the investigation of a specific research topic.

Grading Scale (valid 01.08.2018-31.07.2020): 


Registration for Courses (valid 01.08.2018-31.07.2020): 

Via WebOodi. Please see WebOodi for the registration dates.

Further Information (valid 01.08.2018-31.07.2020): 

The course includes a panel discussion session.



Registration and further information