Requirements for the Research Paper and the
Critiques
The Syllabus (in the Course Information folder) refers to a Research Paper. One research
paper and two critiques will be written by students individually.
The Research Paper:
A research paper should be constructed in Word. The paper should be 10-15 (doublespaced) pages long, excluding pages associated with title pages or bibliography. In
other words the body of the paper should be 10-15 pages (1 inch margins – 12 pt. font –
Times New Roman or Arial). The paper should be documented using an APA (in-text
parenthethetical) documentation style. A paperback reference for APA would be nice to
have, although there are online sources of information about APA. I was put in a
strange situation recently when a student told me that (although the documentation
seemed to be flawed) their source came from a handout from a past class (which one?)
or some particular online source (where?). So, let me say that the best source of
information for documentation guidelines is:
Publication Manual of the American Psychological Association, 5th edition, ISBN# 1-55798-791-2
OR – For FREE (!!) at:
Please use one of the two resources above for additional information about the APA
Documentation style.
Additional guidelines about writing style, documentation, and guarding against plagiarism:
1. The first paper grade is based on length, number of sources, etc., and the second research
paper grade will focus more on content. Therefore, for grading purposes, more scrutiny will
come to documentation when the final research paper is submitted.
2. If large blocks of text are simply copied and intentionally included without appropriate
credit, then this would represent academic dishonesty if submitted in the final draft of the
paper.
3. If appropriate credit is not given for outside sources, then the resulting problem would either
be something minor or something major. If major, such as blocks, paragraphs or even pages
of text with missing citations, plagiarism can occur. On page 10 of the Graduate Catalog,
academic integrity is addressed, providing responsibilities for both students and faculty:
•It indicates that plagiarism is “Intentionally or knowingly presenting the work of
another as one’s own (i.e., without proper acknowledgment of the source). The sole
exception to the requirement of acknowledging sources is when the ideas, information,
etc., are common knowledge.”
•Students are ultimately responsible for understanding faculty members’ instructions for
assignments. If instructions are not clear, students must seek clarification from
professors.
•Students must understand the definitions of cheating, plagiarism, and other forms of
academic dishonesty.
•Students should familiarize themselves with the proper use of citations and quotations
in order to avoid submitting other people’s work as their own.
4. Although outside sources are required, sources should be mixed, and both the basic writing
and the mix of writing and sources for the final document should be unique to the individual
writing the paper. If the words of the author are used directly, then quotes should be used to
give credit, with a parenthetical citation. Avoid copying large blocks of text (more than a
sentence or two) verbatim. If necessary, (long) quotes over 40 words should be indented, but
used sparingly (no more than several times). Instead, borrow concepts or short quotes and
discuss these concepts in your own words to make them your own by paraphrasing. In short,
most (80% or more?) of your paper should be your own words and different from what others
have written verbatim. If the words of the author are paraphrased or even if an idea is
borrowed from them, then quotes are not necessary, but parenthetical credit should be given
to the author, in accordance with APA requirements.
The research paper should be attached to an email and sent to those responsible for
composing a critique of the research paper. The research paper should also be submitted
as an assignment (see Assignments, the Course Schedule for the due date, and the
Calendar for the due date as well). After the critiques are completed, send them to the
instructor and also sent to the individual who wrote the research paper. The author of
the research paper may make modifications to the research paper before it is submitted
in it’s final form to the instructor.
Research Paper Topic:
IFRS Standards – A Strategic Initiative.
Include in your discussion some or all of the following (in addition to other
subtopics you might include):
1. Reasons for the creation and emergence of IFRS standards within the
context of previous successes and failures of standard setting
organizations.
2. A comparison of the current IFRS initiative to prior initiatives such as
ASOBAT, SATTA, and the Conceptual Framework Project.
3. Describe what IFRS Standards are, how they compare to GAAP, and their
relationship to Generally Accepted Accounting Standards (GAAP).
4. The strategic effects of the move to use IFRS Standards, including political
gains and losses by the SEC.
5. The challenges of implementation.
6. The impact of IFRS standards on the development of accounting standards
and the development of accounting theory in the United States.
Each student should write a research paper which is 10-15 pages long, including at least 10 or 12
sources in addition to the text(s) of the course. The paper should be double-spaced. Do not
include an abstract. The Financial Accounting Theory and Analysis text should be helpful (see
Chapter 4 – Research Methodology). Authoritative accounting journals are preferable sources of
information. Deductions will occur for each page short of the specified length (10 points per
page), sources short of the recommended number (10 points), excessive (over 5) spelling errors
(10 points) and for lateness (10 points per day).
Although the text should provide a useful guide to the discussion of the background for the
topic, the purpose of the research paper is to expose the student to accounting research within
the parameters of the research topic, and to examine current developments. The paper should
not simply be a review of the chapter material. It should go further and examine accounting
literature related to the topic, integrating research information from outside sources with the
information discussed in the chapter(s). The focus should be on synthesizing and reporting the
research information. Remember that what you say is not as credible as what others have said.
The most important parts of a research paper are the parts which reference the assertions of
others. The larger profession perceives the credibility of your paper through the referenced
work of others. Each paper should have 10 – 20 sources. At least some of these should be from
credible accounting journals, such as Accounting Horizons, The Journal of Accountancy,
Accounting Organizations and Society, and The Journal of Accounting Research. Other
accounting journals such as state and regional journals, the CPA Journal, the CPA Letter, or
Strategic Finance may also be used. Finally, sources such as the Wall Street Journal and other
sources such as those found on web pages may be used. Information found on the internet
(other than journal articles) is certainly appropriate, but is not as credible and should not
represent the majority of outside sources used. Most of these better sources of information can
be found in links from the GWU Library website. Natalie Edwards, Resource Librarian, is
available if you need help. Her primary job is to help those students who are online or in
distant centers, so DO contact her if you need help! She is very kind and very knowledgeable.
The Critique:
The research paper critique should not have the look of a term paper. Within the critique, both
strong points and weak points of the research paper should be addressed. The length of the
critique should be 3 (reasonably full) pages. If the student composing the critique feels strongly
that the paper has more strong points than weak points, the student may wish to have 60% of
the comments addressing strong points, but an important part of any critique is constructive
criticism. Award winning papers are rare. A finished product can always be improved. You will
help if you carefully word and carefully consider the advice you offer for improvement. Don’t
be casual. Be succinct and direct, but be helpful. Address improvements or accomplishments in
the area of writing style, documentation, fact presentation, subject coverage, organization,
grammar, and any other areas you choose.
The first page of the critique should address writing style, documentation, organization,
grammar, punctuation and other “structural” considerations. The second page of the critique
should address fact presentation, fact organization, flow, subject coverage, and other “content”
considerations. The first and second pages of the critique should be written in the third person
(no I’s or You’s). On the first two pages specific examples should be used to reference the
strengths or weaknesses of the paper. Every paper should have both strengths and weaknesses,
and both should be discussed. The third page of the critique should be written in the first
person and include an overall evaluation of the quality of the research paper concentrating on
the prevalence of strengths vs. weaknesses.
The critique should present an unbiased view of the quality of the paper. The critique should
cause the student writing the critique to be exposed to additional course information.
Consequently, it will be expected that the student doing the critique read the chapters covered
by the paper and critique the paper making specific comments about its relationship to the text
and the use of research sources (ie, journals, books, newspapers, internet sources) to more
effectively discuss the topic. Deductions will occur for each page short of the specified length
(10 points per page) and for lateness (10 points per day).
Please see Research Paper Schedule for additional information about due dates.
ASSIGNMENTS FOR THE RESEARCH PAPER TOPIC AND CRITIQUES:
Each research paper should be critiqued by two other people in the class. To simplify the
process, I will construct the list of those who will critique (and whose papers they will critique).
The list needs to be as “final” as possible, so I will post the list just before the due date for the
research paper. (see Course Schedule) Waiting until then will allow names of people who drop
the class late to be deleted from the list.
