Accounting Dissertation Topics Ideas( 2022 Update)

Accounting and Finance are an important subject for the students pursuing management courses like B.B.A, M.BA or Ph.D. in the management field.

Knowledge in accounting subject plays an important role in handling and managing financial data and maintaining the records of various transactions.

Accounting also helps in finding the loss or profit of a business organization in a year.

The students pursuing Post Graduation Program or Ph.D in Management is also selecting accounting as a research field for their dissertation work.

Before selecting a topics for dissertation in accounting and finance work students need to do some literature survey work. Before selecting dissertation topics in accounting work students are suggested to do the following –

• Find your area of interest among different sections of accounting like Financial accounting, Management accounting, Audit Accounting, tax accounting, etc. You should have sound knowledge of your interested section.
• Your dissertation topic in accounting should have some social, scientific, and practical relevance i.e the objective of your dissertation topic in accounting should cover a study or proposed solution for a problem faced in accounting information system.
• You should properly check the availability of data and resources such as books, journals before selecting a dissertation topic.
• Discuss with your Guide before selecting a dissertation topic for accounting.
• You should have to select the type of research.

The main objective of this article is to make you aware of various research ideas in Accounting information system Some important topics for dissertation work in different types of topic for accounting  are discussed here in this article.

 Types of Accounting Dissertation Topics

There are various types of accounting. Various topics for dissertation in accounting and finance  are discussed in this section one by one.

(A) Dissertation Topics in Financial Accounting Research

Selecting a good topics for dissertation in accounting and finance is a challenging task it involves a lot of studies. Along with your topic, you should also keep in mind that how much relevant, manageable, and potentially helpful the topic is with regards to your future career path while choosing a topic.

There are several parts of financial Accounting information system. Dissertation topics in each part of financial accounting are given below.

Part 1 – Dissertation Topics Related to Cryptocurrency

 

1. Consumer Demand for Use of Cryptocurrency in Digital Transactions.
2. Applications and adoption of Cryptocurrency in the world market
3. Impact of cybercrime on Cryptocurrency value and stability.
4. Safety Analysis for Use of Cryptography in financial market  transactions.
5. Future of bitcoin and It’s impact on the regulation of Cryptocurrency.
6. Comparative analysis of Cryptocurrency and traditional financial market practices.
7. Review of Virtual transactions used for money laundering.

Part 2 – Dissertation Topics Related to Covid 19

1. Covid-19 and its Impact on Financial market Services
2. Impact of COVID 19 on the financial market.
3. Role of the International financial corporation in Handling financial market issues during COVID 19.
4. Insurance policy for COVID -19.
5. Part 3 – Audit in Finance service
6. Role of auditor in financial services
7. Role of automation and RPA in the audit sector

Part 3 – Risk Management Dissertation Topics

1. The financial crisis in UK Bank Industry
2. Risk management in the international banking system in Europe
3. Foreign exchange risk management in financial institutions
4. Evaluation of credit risk management within financial institutions

 Part 4- Microfinance Dissertation Topics

1. Impact of microfinance on the SEM Sector
2. Growth of microfinance in south Aisa.
3. Impact of microfinance in alleviating from poverty boosting economic developing in Bangladesh
4. Role of microfinance in women empowerment in India.

Part 5 – Retail and Commercial Banking Dissertation Topics

1. Evolution of retail banking in India
2. Inventory management of mobile banking
3. Analysis of price, equity, and performance in bank industry
4. Impact of local commercial bank in Indian economy.

Part 6 – Dissertation Topics in Financial Investment

1. Study of alternative investment options for financial institutions
2. Private equity market Analysis and it’s impact on investors
3. Mutual Funds and its Impact

(B) Management Accounting Dissertation Topics

Management accounting is also known as managerial accounting. Management accounting can be seemed like a process of providing information resources to the manager that helps him in decision making. In management accounting, the internal teams of the organization identify measure, analyze, interpret and communicate the information to the manager.

In management accounting, there are several dissertation topics some of them are as follow –

1. Risk analysis in Project accounting
2. Activity-based costing and value to a project.
3. Application of strategic management in the world.
4. Review of strategic management accounting practices between developed and emerging economies.
5. Relevance of Strategic management accounting practices within enterprise.
6. Impact of management accounting on organizational sustainability issues.
7. Review of budgeting uncertainty
8. Impact of decision support system on managerial effectiveness.
9. Role of management accounting and performance in the health sector.
10. An analysis of the performance of management in the manufacturing industry.
11. Challenges and limitations of implementing cost accounting in the oil and gas industry.
12. Systematic review of cost accounting in museums.

(C) Audit Accounting Dissertation Topics

Auditing in accounting that determines the integrity of the whole accounting system of a business organization. In most companies, Auditing of financial statements is performed on annual basis. Audit of accounts is important for nonprofit or public companies. Account auditing adds credibility to your accuracy.

If Audit accounting is your area of interest then you can select some of the following topics as your dissertation work.

1. Analysis of the Effect of internal auditing on financial reporting.
2. Audit of public limited companies : A Review
3. Analysis of the globalization of auditing standards.
4. Comparative study of the quality of audit disclosures between developed and emerging countries.
5. Analysis of Impact of auditing on the ethical behavior of senior management
6. Analysis of various Auditing challenges in fair value measurements in India.
7. Analysis of fraud detection in a digital environment.
8. Impact of continuous auditing on organizational functioning.
9. Review of Impact of global legal environments on the behavior of an auditor..
10. Role of accounting information in affecting the cost of capital: A Review
11. Analysis of financial reporting requirements for non-profiting accounting
12. Need for setting International Standards of Practice.

(D) Tax Accounting Dissertation Topics

1. Role of taxation in removing the fiscal deficit in the budget of a country’s economy.
2. Impact of foreign currencies on the development of a country’s economy.
3. Critical analysis of taxation education and its influence.
4. Study to identify and rectify the loopholes that exist in the present taxation system of India.
5. Survey of effects of decreasing income tax.
6. Critical study on the contribution of tax money collected by the state in funding human rights.
7. Analysis of the peculiarities in the taxation system of India.
8. Taxation Impact on Country to become a welfare state.
9. Study of how income tax affects start-ups and small businesses.
10. Effect of the taxation system on the growth of underdeveloped countries.
11. Survey of Tax legislation for the freelance market.

(E) Governance Accounting Dissertation Topics Ideas

6. Study of corporate governance policies and practices.
7. Review of investors’ impacts on corporate governance.
8. Analysis of corporate governance policies and practices impact on financial performance.
9. Review of corporate governance policies and practices in the developed and developing countries.
10. Analysis of Impact of corporate governance on IT Sectors
11. Survey of Good Corporate Governance policies.

(F) Accounting Information System Dissertation Topics

1. Role of accounting information system in decision making: A Review
2. Impact analysis of accounting information system on business organization.
3. Study of Evolution of accounting information system
4. Implementation Analysis for accounting information system in business organization
5. Comparative Study of various Qualitative traits of accounting information system in trade entities
6. Survey of various issues of accounting information system
7. Impact study of accounting information system on business quality
8. Impact study of accounting information system on business processes
9. Analysis of the design aspects of accounting information system

(G) Project Accounting Dissertation Topics Ideas

1. Analyzing the value relevance of accounting information within the India post-adoption of International Financial Reporting Standards
2. Survey of Financial reporting requirements of non-profit accounting.
3. Evaluating the role and effectiveness of audit committees.
4. Role of auditors since the global crisis
5. Comparative analysis of various methods in international accounting.
6. Analyzing the effect of accounting ethics in decision-making processes.
7. Study of mortgage-based securities in India.
8. Survey of customer satisfaction in relation to online banking systems in India.

(H) Mortgage Loan Dissertation Topics

A mortgage loan is a type of system where people keep something as security and take loan from Bank or any financial institutions.

1. You can do the dissertation work on the following topics in these sections.
2. Study of importance of micro-loans in the modern finance
3. Survey of Interest rates’ impact on loan repayment in microfinance banks
4. Study of risk management Effect on a bank’s profitability
5. Analysis of Competitive strategies and changes in the banking industry.
6. Impact of Electronic Payment System on Customer Satisfaction level.
7. Study of the problem faced while Granting and recovering a loan.
8. Study of banks’ behavior towards treating off-balance sheet activities.
9. Analysis of bitcoin impact on flat currencies.
10. Study of Internet Banking Impact on Society.
11. The various alternative of retail banking in India.
12. Study of technology impact on retail banking in India.
13. Survey of credit management and bad debt management and debt contract and financial issues in commercial banks in India.

(I) Diluted Earning Dissertation Topics

Diluted earnings is a term related to the share market. Diluted earnings is used to calculate a company’s earnings per share if all convertible securities were converted. Dilutive securities are different from common stock.

If you have an interest and knowledge of share market stock then you can select a dissertation topic from this field. Various dissertation topics in this subject are given below-

1. Some dissertation topics related to diluted earnings are as follow –
2. Impact of earning per share on share price and firm financial value.
3. Impact of earning per share on the share price in India.
4. Theoretical and Empirical Study of computation of share.
5. Analysis of Influence of earning per share.
6. Impact of earnings per share on capital structure.
7. Comparative study of forecasting earning per share and stock price in India.
8. Study of earnings, dividend, and the value parameters.
9. Analysis of dividend policy impacts on the market price of a stock.
10. Analysis of dividend payout decisions.
11. Dividends impact the price of ordinary shares.
12. Impact analysis of dividend payout on the wealth of a shareholder.

(J) Dividend Dissertation Topics Ideas

Dividends are a part of a company’s earnings which it returns to investors. Dividends are generally in form of cash payments. The company generally returns a dividend to investors as some portion of its earnings and the company also retains the cash as fund internal for the development projects or their acquisitions.

There are various theories related to dividend. If you have interest in the study of dividends then here are some dissertation topics in this area.

1. Study of Catering theory.
2. Analysis of Lintner’s model.
3. Impact of dividend payout on the firm’s market value.
4. Study of parameters that influence dividend payout.
5. Study of several methods used for calculating dividend payout.
6. It’s the dissertation on any of the theories as mentioned below:
7. Study of Miller and Modigliani theory.
8. Review of the bird in the hand theory.
9. Study of “The agency theory”.
10. Analysis of Effect of tax preferences theory.
11. Role of Life cycle theory.

You should have a basic understanding of these topics before going to select them as dissertation work.

(K) Accrual Basis Accounting Dissertation Topics Ideas

Accrual accounting is an accounting method where revenue or expenses are recorded when a transaction takes place and payment is received for that transaction. Accounting methods should

Follow the matching principle, which Illustrates that revenues and expenses should be recognized in the same period.

If you are interested in doing the dissertation in Accrual accounting then here are some dissertation topics –

1. Survey of the claims and payable freight.
2. Impact of financial planning on small and medium-sized companies.
3. Effect of portfolio management on an individual profile.
4. Study of tax deductions in accrual basis of accounting.
5. Study of various useful investment opportunities for a specific market.
6. Importance of risk management while creating a portfolio.
7. Requirement of Key account management in the banking sector.
8. Factors to be analyzed in investment decisions.
9. Impact Analysis of activity-based investment on an accrual basis.

(L)Accounting Methods Dissertation Topics Ideas

If you have sound knowledge and understanding of various accounting methods then you can also write your dissertation from the topics on these subjects.

Various dissertation topics must revolve around the basic accounting principles, and the following are some examples –

1. Impact analysis of seamless cash flow management on an organization.
2. Study of alternative income sources for a bank.
3. Study of methods used to create and gauge a shareholder’s value.
4. Analysis of different methods used to measure the equities of a bank.
5. Study of basic principles of budget and budgetary control.
6. Analysis of various cost accounting systems.
7. Role of conventional and modern methods in accounting.
8. Study of methods used to improve cost control in a medium-sized business.
9. Review of management accounting in the technology sector systematically.
10. Study of performance models for management in the manufacturing sector.

Please remember that It is important to have an understanding of each of these topics. Journals, projects and assignments will help you gain better knowledge of the topics. You must be cautious during writing a dissertation.

(M) Convention of Conservatism Dissertation Topics Ideas

In accounting, the convention of conservatism is the field of study in which we anticipate the various losses that may occur in future and approximate expenses. It is not necessary to consider the future incomes and profits until and unless they are actually realized.

If you have an interest in Convention and conservation subject then you should have excellent analytical skills and foresee the different scope to plan the future well.

Various dissertation topics in this subject are given below –

1. Review of accounting conservatism.
2. Study of value-destroying acquisitions and risky acquisitions.
3. Impact analysis of accounting information on the cost of capital of a firm.
4. Analysis of accounting information capital market efficiency.
5. Comparative analysis of fair value and conservatism in the mining industry.
6. How effective is a convention of conservatism in disregarding future profits?

Please remember that It is important to have an understanding of each of these topics. Journals, projects, and assignments will help you gain better knowledge of the topics. You must be cautious during writing a dissertation.

(N) Fund Accounting Dissertation Topics Ideas

If fund accounting is your interested area then it is important to remember that you should have knowledge of each element of accounting. Fund accounting provides for an investment portfolio like securities, commodities, and real estate held in an investment fund such as a mutual fund or hedge fund.

Fund accounting is also important to subject to learn you can select various dissertation topics in fund accounting. Some of the dissertation topics in the fund accounting area are given below –

1. Analysis of the different fund accounting policies.
2. Study of implications of accounting for pension funds.
3. Study of fund accounting in non-profit organizations.
4. Study of theory and practices in multinational fund accounting.
5. Role of accrual bases system in fund accounting.
6. Analysis of fund accounting methods used in the government sector.
7. Review of different financial analysis models.

Please remember that It is important to have an understanding of each of these topics. Journals, projects, and assignments will help you gain better knowledge of the topics.

Conclusion and Summary

In the end I would like to say that Ideas about various dissertation topics in different field of accounting given in this article will be helpful to you in selecting the dissertation topics of your interest. I would strongly recommend you to read Accounting Journals, Case Study and Project report. It will help you in deciding the dissertation topic and in literature review work.

Good Luck !