Research proposal Peer feedback activity Mantatova Aryuna, MBF-15
Purpose statement We understand that the volume and the purpose of the present study will not allow us to describe all the aspects of RAS versus the IFRS. Thus we want to narrow the research to the application of the reserves and accruals in RAS and the IFRS expecting that the focus will allow us to better understand the nature of the accounting principles and techniques and differences arising from them.
Purpose statement Ø Signaling word – thus; Ø Strategy of inquiry – qualitative research; Ø Research site – Russian Federation;
Purpose statement Ø Focus on single phenomenon - the nature of the accounting principles and techniques and differences arising from them using RAS and the IFRS Ø Action verb – understand; Ø Language is neutral, nondirectional ; Ø The study provides a general working direction of the central phenomenon
Research questions As the research question we developed are: 1. what are some of the differences between RAS and the IFRS; 2. what is the way these differences influence the final company’s reporting.
Research questions Ø Relate the central question to the strategy of inquiry; Ø Begin with - WHAT; Ø Focus on single phenomenon; Ø Exploratory verb - understand (in purpose statement) Ø Language is neutral, nondirectional ; Ø Use an open-ended format.
Evaluating research proposal Ø Choice of problem – 5 (significant) Ø Statement of problem – 5 (clear); The IFRS is used in the EU and many other countries including the RF where the process of merging of the RAS and the IFRS was started in 2010. Nowadays many researches in the RF are done on the nature of the IFRS, the ways and techniques of the data transformation from the RAS to the IFRS and the usage of the newly issued RAS.
Evaluating research proposal Ø Questions/hypotheses developed – 4 (not quite clear) Ø Critique of relevant literature – 4 ; Ø Key concepts defined – 4 ; Ø Theoretical framework – 4 ; Ø Mode of inquiry - 4 ; We plan to use secondary data as the case study will be based on the experience of the IFRS application in Trican Well Service LLC
Evaluating research proposal Ø Importance in topic area – 5 (important) Ø Proposal structure – 4 ; Ø Significance of the problem – 5 (strong) ; Ø Choice of research strategy – 5 (strong) ; Ø The way the research problem is stated (in relation to the literature reviewed) - 4 ;
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