I need to do a research about accounting, for my masters degree , do you have any ideas? I need to test a hypothesis, thank you in advance

I have a great suggestion for you:-

THE ESTIMATED REPLACEMENT VALUE THEORY
OF ASSETS.

1) SEE :- Works by Professor Ray Chambers
of SYDNEY UNIVERSITY.
2) SEE:- PHILPS (HOLLAND) Accounting Techniques.

Would you believe give me hints what to write in hypothesis since I need to write a hypothesis, and test it

Are Balance Sheets worth the paper that they are printed on ?

Valuation of Assets at cost VS Valuation
of Assets on The Estimated Replacement Value Theory.

Significant Assets.
Insignificant Assets.

Land, Buildings , Machinery and Equipment
and Tools.

The Assets themselves and their associated
Accumulated Depreciation Provisions.
To complete the circle :- The Estimated Reserve Value on the Revaluation.

Thanks Rolcam , do you have any sample of research I mean in my research I should have questioner and statistics would you help me in that?

I actually did this research back in 1964.

I was fortunate that I actually studied
Under the then Professor Ray Chambers
At Sydney University.
I also worked with Philps Australia and
Understood the Dutch system which they have been using for 200 years.
The Accounting World has yet to catch up with this.
I have been retired for a number of years.
I am actually 78.
I used to be a lecturer in 5 Colleges for nine years.
My subject was Financial Management in
The Management course.
I do very little these days.
Membership of this forum is just a hobby to keep my brains working.
Everything else is grinding to a holt.

Tell me more about yourself.
Tell me more about what you do , especially yours studies.

I have also been researching ( last 25 years)
An Integrated Accounting System on
Computers for Accountants without
The help of COMPUTER PEOPLE or Programmes.

I'm in my last semester in accounting at the lebanese university, and I work accountant in a small company, I wish I may have a copy from your research to see what methods you used, and what criteria, well, its required from us to make a project related to our majore(accounting) using some reseach methods (hypothesis,statistics,. etc), I was lately surving the net , I found a topic called :"qualitative research in accounting manegemt " I'm trying to find some hints on that, but if you may lead to me to some interested topics with techniques to use,I'll apperciate that, you know I'm in lebanon, we have limited resources here, my project in my BA degree was about applying operation research in companies, but I faced a problem since not all companies gives you information about it,looking forward to hearing from you , thank you a lot

EXAMPLES :-

1) The search for a perfect Accounting Chart
Of Accounts.

2) The use of spreadsheets in an Integrated
Accounting System.

3) The keeping of Accounts on a Computer
Without the knowledge of a Computer Language.

Re 1. Gather as many Accounting Charts as you can.
Re 1 and 2 . By integrated , it is meant that you can go from the original entries to
Finally the Balance Sheet. (Fully controlled).
Re 3. Accounting for Accountants by Accountants without dependence on Computer People.

In your company, what accounting system are you using.
What chart of accounts are you using?
How important is the chart of accounts
To your system?
Do you bridge debtors from one month to the next, fully controlled.
Do you bridge creditors from one month to the next , fully controlled.
Can you get your journal entries posted
To your ledger in bulk?
Have you heard of a thing called the ONE LINE TRIAL BALANCE ?

Rolcam.

May I ask you for your mail address we may talk there more comfortable?

Have you ever been told :-
Accounting is NOT an exact Science.

Well , if it is not then what is it.
Accounting is a record of the best
Approximation with the knowledge of the day.

What are FLUCTUATIONS fluctuations of ?
Try and answer this very hard question.
This is always relating to VALUATION accounting.

Preference on VALUATION:-
Real valuation by experts or
Valuation by INDICES techniques .

Well, I liked that : Accounting is not an exact science , would you help me in giving as much as you can information about that topic.Besides, your mail?

NO PROBLEM!

[email protected]

My name:- Roland Camilleri.
I live in Sydney , Australia.

Nice to meet you
My name : kamal kalakech
I live in beirut ,lebanon

Well, I liked that : Accounting is not an exact science , would you help me in giving as much as you can information about that topic.

Hey rolcam, I like the topic : "Accounting is not an exact science " how may I state a hypothesis on that and use statistics would help me please in any ideas?

With this preconceived idea :-

"Accounting is not an exact science "!

Go to any Balance sheet that you can get hold of and relate the above statement to each item in the Balance Sheet.

My suggestion is to start with the ASSETS.

Number one on the list :- CASH.

Is what you call cash the same thing every day of the week ?
In an exact science you would be mad if I told you to add Apples and Oranges and Bananas
and give me a TOTAL and a total of WHAT?
Why do we add Monday Cash with Tuesday Cash and Wednesday Cash and decide to
call it END OF JUNE Cash?
_____________________________________

Accounts Receivable?

Would you expect to know to-day what is
the total of Accounts Receivable
really going to be at the point of time that matters.
Exactness has no place for:-
Bad Debts.
Doubtful debts.
Why do we cater for Provisions for the above
real items.
Are we meant to read the future?

______________________________________

When it comes to THE VALUATION OF FIXED
ASSETS and their corresponding ACCUMULATED DEPRECIATION , we are in dire troubles.

What about HISTORICAL COST VS
ESTIMATED REPLACEMENT VALUE THEORY?
Have a good study of the word ESTIMATED ?
Estimated by who ? A VALUER ? An Index?

______________________________________
Enough for to-day!
Give me your views, do not be afraid to be
highly critical.
I still have not received any EMAILS from you.
I have not got your e-mail address .

regards,

rolcam

Dear Rolcam
I want to thank you for you support, I liked the idea very much , I'll do it. I have a small concern. Is this subject worth to be the title of a masters Project: " Is Accounting an Exact Sience"? I hope you reply me since I need to submit the project tomorrow by tomorrow to the administration of the univrsity
Thanks

Kindly regards
kamal kalakech