Free Essay


In: Business and Management

Submitted By anonymous238888
Words 2437
Pages 10

ACCOUNTING 26:010:652
Advanced Topics in Management Accounting
Fall 2009

Instructor: Dr. Michael Alles
Office: 1WP 928
Office Hours: F 9:00-10:00 or by appointment
Phone: (973) 353 5352

In recent years my colleagues and I have noticed that when we are recruiting we come across newly minted PhD students who are usually highly technically proficient in terms of being able to run regressions, do statistical testing, solve analytic models or whatever, but they often fail to demonstrate that they have thoroughly thought about their papers—in other words, when you push them about the implicit and explicit assumptions and implications of their research models, it appears that they haven’t really given these matters much thought at all.[1] Too often they fall back on saying that they are doing what they are doing because that is the way it is done in the prior literature, which is more of an excuse than a answer. (Of course, once a researcher reaches a certain age, they all feel that youngsters aren’t as good as they were in the good old days!)

Therefore, in this class we shall go beyond simply studying research in managerial accounting. For many of you, this is your first introduction to accounting research and to PhD level class. Hence, in these classes we shall also learn how to solve business problems systematically and to understand what it means to have thoroughly “thought through” a paper. We begin not with academic research, but with some real world cases, because we should never forget that ours is an applied research field: accounting research is a means towards the end of understanding business and is not an end in itself, in the way pure science research is. Developing a systematic procedure for solving a real world business problem is the starting point for developing a research model that generalizes insights gained from practice about how businesses operate—which is a fairly good definition of what research in accounting is trying to accomplish.

Furthermore, we shall also act as referees of several research papers, to learn what makes a good paper and what can undermine one. Being a good referee requires not just a command of the literature that underlies the paper being reviewed, but also an ability to explicitly identify and assess the assumptions and economic forces that may be only implicitly revealed in the paper. For all practical purposes you need to understand the paper at least as well, if not better than its own authors, and developing the skill to do that is an excellent way of learning how to be a good researcher in your own right.

Of course, we will not neglect the fundamental concepts of research in management accounting. In particular, we shall examine the principal-agent models that underlies much of that research and we shall work through the solutions to some specific key models. We shall also examine empirical and behavioral research in accounting, as well as criticisms of that work.

Course Information

Textbook: All papers and cases listed on the syllabus will be available on Blackboard. While there is no textbook assigned for this class, students will most likely need to refer to textbooks in management accounting, economics and game theory to help them understand the research literature. Here are some useful texts in these topics:

1. Any textbook in cost accounting to serve as a background reference and which will give background on such practice tools as costing and budgeting. For example, one suitable book, which is the most widely used management accounting text, is Cost Accounting: A Managerial Emphasis by Horngren, Datar, Foster, Rajan and Ittner, (any recent edition), Prentice Hall. 2. A Course in Microeconomic Theory by David Kreps, Princeton, 1990. A modern classic and the best available coverage of modern game theory based microeconomics. The sections on the principal/agent model and adverse selection are very helpful. 3. Choices, Values and Frames by Kahneman and Twersky, Cambridge, 2000. A brilliant collection of papers laying out the behaviorist’s perspective of decision-making and human behavior.

Evaluation: Announced in class. Accounting 26:010:652
Advanced Topics in Management Accounting
Rutgers Business School

Course Schedule

Given the nature of a PhD class, this schedule only lists topics and not dates. We shall go through the topics at a comfortable pace that ensures that all students understand the material and move on to the next topic only when you feel that all your questions have been answered. Quality of learning, not quantity, is what we are looking for.

Topic 1: From Business Problems to Applied Research

1. Discretionary Cost Center

Discussion Questions:

1. Define the problem that management is facing.
2. What hypotheses are there for why this problem has arisen?
3. Given those hypotheses, come up with possible solutions. Then explain which solution you will choose to adopt and why.
4. Discuss the pros and cons of the proposed change to the charging system for engineering time.

This short case is extremely rich and shows how management problems that appear to be obvious and superficial often have complex roots that can only be uncovered through a rigorous and systematic approach to decision making.

Let me clarify that for our purposes the object of doing this case is not finding “the solution” to this case, but, rather, in developing a systematic process that will help us to obtain the solution to this or any other business problem. It is that systematic process that we can also then apply to our academic research.

2. Mueller-Lehmkuhl GmbH

Discussion Questions:

1. How much profit does Muller-Lehmkuhl make on the sale of fasteners? On the sale and rental of attaching machines?
2. Exhibit 6 shows the reported product costs for five representative products. How accurate do you think these numbers are? If you think they are inaccurate, what is your best estimate of the product costs?

Note Total budgeted direct labor dollars (including setup) for 1986 were $1.61 million (Exhibit 1). The direct labor dollar content (including setup) of the five representative products is: S-Spring: $1.32, Ring: $1.43, Prong (B): $0.14, Prong (SS): $0.27, Tack: $0.66

3. What additional information would you like before giving a definitive answer to Question 2?
4. How would you change the firm’s pricing strategy to compete better with the Japanese? Would you implement this change?
5. Should Richard Welkers be worried about the Japanese?

This is an intricate case, which provides practice on doing a complex Activity Based Costing (ABC) calculation. The accounting system at Muller-Lehmkuhl is not exactly opaque, though it was fully in accordance with German law at that time. The question the case poses is why the company chooses to cost in the way that it does, and what the advantages and disadvantages are of the current and proposed ABC cost systems. Pay particular attention to Exhibit 5, which is a market analysis across Mueller-Lehmhuhl’s main European competitors. What role do you think such a strategic analysis should play in the firm’s costing problem?

With the Mueller-Lehmkuhl case too, we are not analyzing it for its own sake, but to think about how we would generalize the takeaway from the case into a proper, rigorous research paper. I want you to analyze the case and then get together in a group of three students and to develop an analytic model of the economic forces illustrated in the case. In other words, you are required to undertake applied research. Please write up your analysis of this case and submit it to me in class. Each group should also prepare a 20 minute presentation of their model to present to the rest of the class.

3. Value-Added accounting research

Please read Exploiting Comparative Advantage: A Paradigm for Value Added Research in Accounting Information Systems, Michael Alles, Alexander Kogan, Miklos Vasarhelyi. International Journal of Accounting Information Systems, Vol. 9, No. 4, pp. 202-215, 2008.

While this particular paper is on AIS research, I was motivated to write it by the question of how accounting research can add value to the profession of accounting. The issues raised are equally relevant to managerial accounting.

Topic 2: Alternative Research Approaches

Accounting research need not be restricted to one methodology or paradigm, though it sometimes seem that way. That is not to say that all accounting researchers accord all approaches the same respect.

Using the important topic of Activity Based Costing as an example, we shall see how a practice from management accounting can be examined from a variety of different perspectives and using multiple methodologies.

Selected Readings (Is shall refine this list by the time we come to it in class):

1. Datar S. and M. Gupta, (1994), “Aggregation, Specification and Measurement Errors in Product Costing”, The Accounting Review, 69(4), 567-591. 2. Krumwiede K. R. (1998), “The Implementation Stages of Activity Based Costing and the Impact of Contextual and Organizational Factors”, Journal of Management Accounting Research, 10, 239-277. 3. Kennedy T. and J. Affleck-Graves, (2001), “The Impact of Activity Based Costing Techniques on Firm Performance”, Journal of Management Accounting Research, 13, 19-45. 4. Anderson, S.W., Hesford, J. and S.M. Young. (2002) Factors Influencing the Performance of Activity-based 5. Costing Teams: A Field Study of ABC Model Development Time in the Automobile Industry, Accounting, Organizations and Society. 27 (3): 195-211. 6. Jones T. C., and D. Dugdale (2002), “The ABC Bandwagon and the Juggernaut of Modernity”, Accounting, Organizations and Society, 27, 121-163. 7. Babad Y. M. and B. V. Balachandran (1993), “Cost Driver Optimization in Activity-Based Costing”, The Accounting Review, 68(3), 563-575. 8. Homburg C. (2001), “A Note on Optimal Cost Driver Selection in ABC”, Management Accounting Research, 12, 197-205. 9. Shapiro J. F. (1999), “On the Connections Among Activity Based Costing, Mathematical Programming Models for Analyzing Strategic Decisions, and the Resource-Based View of the Firm” , European Journal of Operations Research, 118, 295-314. 10. Shields M. D. (1995), “An Empirical Analysis of Firms Implementation Experiences with Activity Based Costing”, Journal of Management Accounting Research, 7, 1-28.

Topic 3: Revisiting the Principal-Agent Model

The principal-agent paradigm is the most important analytic model in managerial accounting research. We begin with developing our intuition about these models using a highly stylized representation of the principal-agent setting. Then we turn to the seminal papers in the area and work our way through some simple analytic models:

1. Prepare: Sally and Ralph’s Problem.

Discussion Questions:

1. Work through each scenario and explicitly state the assumptions that are being made. What is left unsaid in these models? 2. Describe how each scenario can be mathematically modeled. 3. Find examples from the research literature that fits each of the scenarios. Examine those papers carefully and describe the tradeoffs and assumptions that the authors had to make to fit their mathematical models to the scenario they were trying to replicate. 4. Develop new scenarios to extend the ones that you have been given.

Please write up your analysis of this case and be prepared to discuss in class.

2. Read: Holmstrom (1979)

Discussion Questions:

1. Our aim here is to solve the numerical example Holmstrom discusses on page 79 of his paper. He also provides a solution to the problem. Work through the math and verify that his solution is correct. 2. In other words, derive both the first best and second best solutions for the moral hazard model in which the principal is risk neutral with utility function [pic], where [pic] is wealth. The worker is risk averse, with utility function over wealth given by [pic]and effort aversion measured by [pic] where [pic] is the worker’s effort input (thus, the worker’s total utility is [pic]). Output is exponentially distributed with mean [pic]. Hence, the probability density function of output is [pic] for[pic].

Please write up your analysis of this case and submit it to me in class.

You should also consult Lambert’s 2001 JAE review paper for a survey of the literature specific to management accounting—a copy is attached.

If we have time, I would also like to discuss the Holmstrom-Milgrom (1991) LEN moral hazard model, which is the most commonly used one in the accounting literature today, as well as signaling models. If we do get around to these additional topics I shall distribute some relevant papers at that time.

Readings on the principal-agent model:

1. Holmstrom, B., Moral hazard and Observability, Bell Journal of Economics (1979) 10:74-91.

2. Lambert, R. Agency Research in Managerial Accounting. Journal of Accounting & Economics, Vol. 32, No. 1-3, December 200)

3. Antle, R., and J. S. Demski, The Controllability Principle in Responsibility Accounting, The Accounting Review (1988) 63:700-718.

4. Banker, R., and Datar, S. M., Sensitivity, Precision and Linear Aggregation of Signals for Performance Evaluation, Journal of Accounting Research (1989) 27:21-39.

5. Myerson, R., Incentive Compatibility and the Bargaining Problem, Econometrica (1979) 47:61-78.

6. Antle, R., and G. Eppen, Capital Rationing and Organizational Slack in Capital Budgeting, Management Science (1985) 31:163-74.

7. Holmstrom, B. and P. Milgrom, Multi-task Principal Agent Analysis: Incentive Contracts, Asset Ownership and Job Design, Journal of Labor Economics and Organization (1991) 6(Spring).

8. Cohen, S. L., S.M. Dater and R. Lambert, Balancing Performance Measures, Journal of Accounting Research (Forthcoming).

9. Demski, J. S. and D. E. M. Sappington, Optimal Incentive Contracts with Multiple Agents, Journal of Economic Theory (1984) 33:152-71.

10. Lambert, R., Executive Effort and the Selection of Risky Projects, Rand Journal of Economics (1986) 17:77-88.

Topic 4: Learning by Refereeing

Refereeing papers is not just an essential task that accounting professors undertake for the good of the entire academic community, it is also a great way to improve ones own knowledge and skills.

Two research papers are provided to you that I acted as a referee on, one on performance evaluation and the other on the role of inventories in production control. Please divide into groups of two and each group write a referee’s report on each paper. Have a report ready to hand in to me in class, as well as preparing a 15 minute presentation on each paper for class. The following website provides some excellent guidance on how to be a good referee:

[1] Our own new hires excepted!

Similar Documents

Premium Essay


...The Research Process Writers usually treat the research task as a sequential process involving several clearly defined steps. No one claims that research requires completion of each step before going to the next. Recycling, circumventing, and skipping occur. Some steps are begun out of sequence, some are carried out simultaneously, and some may be omitted. Despite these variations, the idea of a sequence is useful for developing a project and for keeping the project orderly as it unfolds. Exhibit 3–1 models the sequence of the research process. We refer to it often as we discuss each step in subsequent chapters. Our discussion of the questions that guide project planning and data gathering is incorporated into the model (see the elements within the pyramid in Exhibit 3–1 and compare them with Exhibit 3–2). Exhibit 3–1 also organizes this chapter and introduces the remainder of the book. The research process begins much as the vignette suggests. A management dilemma triggers the need for a decision. For MindWriter, a growing number of complaints about postpurchase service started the process. In other situations, a controversy arises, a major commitment of resources is called for, or conditions in the environment signal the need for a decision. For MindWriter, the critical event could have been the introduction by a competitor of new technology that would revolutionize the processing speed of laptops. Such events cause managers to reconsider their purposes......

Words: 376 - Pages: 2

Premium Essay


...requirements of talking on the phone.  These predictions were derived from basic theories on limited attention capacities. 2. Microsoft Company has basic research sites in Redmond, Washington, Tokoyo, Japan these research sites work on fundamental problems that underlie the design of future products. For example a group at Redmond is working natural language recognition soft wares, while another works on artificial intelligence. These research centres don’t produce new products rather they produce the technology that is used to enhance existing products or help new products. The product are produced by dedicates product groups. Customization of the products to match the needs of local markets is sometimes carried out at local subsidiaries. Thus, the Chinese subsidiary in Singapore will do basic customizations of programs such as MS office adding Chinese characters and customizing the interface. APPLIED RESEARCH * INTERNATIONAL TELECOMMUNICATION AND INFORMATION TECHNOLOGY SERVICE COMPANY Offering customers products and services for ‘connected life and work’  Project: 1. Research focused on the organisation’s tendency to appoint ‘safe’ senior executives, rather than those who were able to drive change through the business, and enable a culture of calculated business risk and growth.  This research led to a programme that created different and improved relationships with executive search agencies, established a positive shift in the interaction between......

Words: 282 - Pages: 2

Premium Essay


...Myresearch About 30 million other animals. Animal experimentation by scientists can be cruel and unjust, but at the same time it can provide long term benefits for humanity. Animals used in research and experiments have been going on for 2,000 years and keep is going strong. It is a widely debated about topic all over the world. Some say it is inhuman while others say it's for the good of human kind. There are many different reasons why people perform experiments and why others total disagree with it. Each year 20 million animals are produce and breed for the only purpose but to be tested on. Fifty-three thousands of animals are used each year in medical and veterinary schools. The rest is used in basic research. The demand for animals in the United States is 50 million mice, 20 million rats, and aThis includes 200,000 cats and 450,000 dogs. The world uses about 200-250 million animals per year. The problem with working with animals is that they cannot communicate their feelings and reactions. Other people say that they can communicate and react to humans just a well as one person to another. Some of the animals the research's use are not domesticated which makes them extremely hard to control and handle. The experiments that go on behind closed doors are some of the most horrific things a human could think of too torture somebody or something. Animals in labs are literally used as models and are poked at and cut open like nothing is happening. When drug are tested on......

Words: 355 - Pages: 2

Premium Essay


...Research Methodology & Fundamentals of MR. 100 Marks Course Content 1. Relevance & Scope of Research in Management. 2. Steps Involved in the Research Process 3. Identification of Research Problem. 4. Defining MR problems 5. Research Design 6. Data – Collection Methodology, Primary Data – Collection Methods / Measurement Techniques – Characteristics of Measurement Techniques – Reliability, Validity etc. – Secondary Data Collection Methods – Library Research, References – Bibliography, Abstracts, etc. 7. Primary and Secondary data sources and data collection instruments including in-depth interviews, projective techniques and focus groups 8. Data management plan – Sampling & measurement 9. Data analysis – Tabulation, SPSS applications data base, testing for association 10. Analysis Techniques – Qualitative & Quantitative Analysis Techniques – Techniques of Testing Hypothesis – Chi-square, T-test, Correlation & Regression Analysis, Analysis of Variance, etc. – Making Choice of an Appropriate Analysis Technique. 11. Research Report Writing. 12. .Computer Aided Research Methodology – use of SPSS packages Reference Text 1. Business Research Methods – Cooper Schindler 2. Research Methodology Methods & Techniques – C.R.Kothari 3. D. K. Bhattacharya: Research Methodology (Excel) 4. P. C. Tripathy: A text book of Research Methodology......

Words: 5115 - Pages: 21

Premium Essay


...Research Research is a systematic inquiry to describe, explain, predict and control the observed phenomenon. Research involves inductive and deductive methods (Babbie, 1998). Inductive methods analyze the observed phenomenon and identify the general principles, structures, or processes underlying the phenomenon observed; deductive methods verify the hypothesized principles through observations. The purposes are different: one is to develop explanations, and the other is to test the validity of the explanations. One thing that we have to pay attention to research is that the heart of the research is not on statistics, but the thinking behind the research. How we really want to find out, how we build arguments about ideas and concepts, and what evidence that we can support to persuade people to accept our arguments. Gall, Borg and Gall (1996) proposed four types of knowledge that research contributed to education as follows: 1. Description: Results of research can describe natural or social phenomenon, such as its form, structure, activity, change over time, relationship to other phenomena. The descriptive function of research relies on instrumentation for measurement and observations. The descriptive research results in our understanding of what happened. It sometimes produces statistical information about aspects of education. 2. Prediction: Prediction research is intended to predict a phenomenon that will occur at time Y from information at an earlier time X. In......

Words: 1179 - Pages: 5

Free Essay


...Contents TITLE 2 INTRODUCTION 3 BACKGROUND OF THE STUDY 3 AIM 4 OBJECTIVES 4 RESEARCH QUESTIONS 4 LITERATURE REVIEW 5 METHODOLOGY AND DATACOLLECTION 5 POPULATION AND SAMPLING 6 DATA ANALYSIS METHODS 6 PARTICIPANTS IN THE STUDY 7 STUDY PERIOD (GANTT CHART) 8 STUDY RESOURCES 9 REFERENCES 9 BIBLIOGRAPHY 9 APPENDICES: 10 * The Impact of Motivation through Incentives for a better Performance - Adaaran Select Meedhupparu Ahmed Anwar Athifa Ibrahim (Academic Supervisor) Applied Research Project to the Faculty of Hospitality and Tourism Studies The Maldives National University * * Introduction As it is clear, staff motivation is important in all the sectors especially in the tourism sector where we require highly skilled employees to get the best of their output to reach the organizational goals. Therefore, organizations spend a lot on their staff motivation in terms of different incentive approaches, such as financial benefits, training and development, appreciations, rewards and promotions. As mentioned in the title, the outline of the findings will be focused on the motivation of the staffs on improving their performances by the different incentive packages that they get at the resort. This study will be executed at Adaaran Meedhupparu by giving questionnaire to the staff working in different departments to fill up and return to the scholar to examine the current situation of staff satisfaction on motivation to......

Words: 2768 - Pages: 12

Premium Essay


...STEP 1etasblish the need for research We have to consider if it is a real need for doing a research? Research takes time and costs money. If the information is already available, decisions must be made now, we cant afford research and costs outweigh the value of the research, then the research is not needed. Step 2 define the problem or topic State your topic as a question. This is the most important step. Identify the main concepts or keywords in your question. Problem maybe either specific or general. Step 3 establish research objective Research objectives, when achieved, provide the Information necessary to solve the problem identified in Step 2. Research objectives state what the researchers must do. Crystallize the research problems and translate them into research objective. At this point, we will pin down the research question. Step 4 determine research design The research design is a plan or framework for conducting the study and collecting data. It is defined as the specific methods and procedures you use to acquire the information you need. based on the research objectives, we will determine the most appropriate research design: qualitative and/ or quantitative. • Exploratory Research: collecting information in an unstructured and informal manner. • Descriptive Research refers to a set of methods and procedures describing marketing variables. • Causal Research (experiments): allows isolation of causes......

Words: 1099 - Pages: 5

Premium Essay


...Research Article Research is important to every business because of the information it provides. There is a basic process to researching information and that process begins by deciding what information needs to be researched. The next step is to develop a hypothesis, which describes what the research paper is about and what the researcher’s opinion is regarding the topic. The research article chosen for this paper is titled, “The Anchor Contraction Effect in International Marketing Research.” The hypothesis for this paper is, “This raises the issue of whether providing responses on rating scales in a person’s native versus second language exerts a systematic influence on the responses obtained.” Simply explained, the hypothesis of this paper is to determine whether research questions should be in a person’s native language rather than expecting them to respond to questions in a language in which they might not be fluent. The hypothesis of this paper was accepted based on the research data gathered by the research team. This hypothesis was supported by nine studies using a variety of research methods. The research methods provided data that demonstrated the level of inaccuracy based on questions being asked in a language that was not the respondent’s native language. The research data provided insight into the probability of more accurate results when the respondent was asked questions in a manner that related well with their culture. There are several......

Words: 322 - Pages: 2

Premium Essay


...ACE8001: What do we mean by Research? & Can we hope to do genuine Social Science Research (David Harvey)  What do we mean by research? What might characterise good research practice? There is no point in us trying to re-invent the wheel - other and probably more capable people than us have wrestled with this problem before us, and it makes good sense and is good practice to learn what they have discovered.  In other words - we need to explore more reliable and effective methods and systems for the pursuit of research than we have been doing so far. What is research? Dictionary Definitions of Research: * "The act of searching closely or carefully for or after a specified thing or person" * "An investigation directed to discovery of some fact by careful study of a subject" * "A course of scientific enquiry" (where scientific = "producing demonstrative knowledge") Howard and Sharp (HS) define research as:  "seeking through methodical processes to add to bodies of knowledge by the discovery or elucidation of non-trivial facts, insights and improved understanding of situations, processes and mechanisms".  [Howard, K. and Sharp, J.A. The Management of a student research project, Gower, 1983 - a useful and practical “how to do it” guide] Two other, more recent guides are: Denscombe, Martyn, 2002, Ground rules for good research: a 10 point guide for social research,  Open University Press. Robinson Library Shelf Mark: 300.72 DEN, Level 3 (several copies)...

Words: 4067 - Pages: 17

Free Essay


...manger know about research when the job entails managing people, products, events, environments, and the like? Answer: Research simply means a search for facts – answers to questions and solutions to problems. It is a purposive investigation. It is an organized inquiry. It seeks to find explanations to unexplained phenomenon to clarify the doubtful facts and to correct the misconceived facts. Research is the organized and systematic inquiry or investigation which provides information for solving a problem or finding answers to a complex issue. Research in business: Often, organization members want to know everything about their products, services, programs, etc. Your research plans depend on what information you need to collect in order to make major decisions about a product, service, program, etc. Research provides the needed information that guides managers to make informed decisions to successfully deal with problems. The more focused you are about your resources, products, events and environments what you want to gain by your research, the more effective and efficient you can be in your research, the shorter the time it will take you and ultimately the less it will cost you. Manager’s role in research programs of a company: Managing people is only a fraction of a manager's responsibility - they have to manage the operations of the department, and often have responsibilities towards the profitability of the organization. Knowledge of research can be......

Words: 4738 - Pages: 19

Free Essay


...Volume 3, number 2 What is critical appraisal? Sponsored by an educational grant from AVENTIS Pharma Alison Hill BSC FFPHM FRCP Director, and Claire Spittlehouse BSc Business Manager, Critical Appraisal Skills Programme, Institute of Health Sciences, Oxford q Critical appraisal is the process of systematically examining research evidence to assess its validity, results and relevance before using it to inform a decision. q Critical appraisal is an essential part of evidence-based clinical practice that includes the process of systematically finding, appraising and acting on evidence of effectiveness. q Critical appraisal allows us to make sense of research evidence and thus begins to close the gap between research and practice. q Randomised controlled trials can minimise bias and use the most appropriate design for studying the effectiveness of a specific intervention or treatment. q Systematic reviews are particularly useful because they usually contain an explicit statement of the objectives, materials and methods, and should be conducted according to explicit and reproducible methodology. q Randomised controlled trials and systematic reviews are not automatically of good quality and should be appraised critically. Prescribing information is on page 8 1 What is critical appraisal What is critical appraisal? Critical appraisal is one step in the process of evidence-based clinical practice. Evidencebased clinical......

Words: 4659 - Pages: 19

Premium Essay


...ISS334: Information Systems Security (Project Description) * Each student work alone in this project (individual project). * Each student is required to complete a mid-size project, which includes proposal, implementation, and final demo or paper. * Students will be grouped into teams for the sake of presentations at the end of the semester. Marks allocated for each individual piece of the project are as follows: a) Proposal – 10% b) Project write-up – 22% c) Presentation – 8% Projects include but are not limited to: * Research Paper * You can work on original research problems. The outcome should be a paper with original technical contribution. Your grade on this will be judged on originality, soundness of the approach, and quality of presentation.  * Example Topics: * Vulnerability Analysis * Wireless Security * Intrusion Detection  * Authentication * Access Control * Authorization * DNS Security * Digital Watermarking * New Attacks * Survey Paper * You can write a paper that surveys a particular field on information security. The outcome should be a paper that summarizes the trend in the field you have chosen. Your grade will be judged on the completeness of the survey, the quality of the trend analysis, and the quality of presentation. * Example topics: * Vulnerability Analysis *......

Words: 1209 - Pages: 5

Free Essay


...Marketing Department, University of Strathclyde, Glasgow G4 0RQ, United Kingdom e-mail: 1,3 ABSTRACT This study examined the adequacy of using undergraduate student samples in research on online consumer attitudes by comparing the attitudes of students (n = 161) towards online retailing services with the attitudes of non-students (n = 252) towards such services. A structured questionnaire administered online was used to gather data on perceptions, satisfaction, and behavioral intentions with regard to online retailing services. The t-test results showed that, in general, students' attitude towards online retailing services is similar to that of non-students. Therefore, undergraduate students may be reasonable surrogates for consumers in research on online retailing. Keywords: internet users, electronic commerce, online consumer attitudes, online retailing services, student surrogates INTRODUCTION The usage of the internet as a communication and transaction medium in consumer markets is growing rapidly (Castells, 2000; Hart, Doherty, & EllisChadwick, 2000). In line with this expansion, consumer-based electronic commerce has become an emerging research area (e.g. Demangeot & Broderick, 2006, 2007; Teo, 2006; Tih & Ennis, 2006a, 2006b). In particular, a stream of research addressing issues related to online consumer attitudes (e.g. George, 2004; Wang, Chen, Chang, & Yang, 2007) and behaviors (see Cheung, Chan, & Limayem, 2005 for a review) has emerged.......

Words: 5659 - Pages: 23

Premium Essay


...Importance Of Research Research is tool, which is utilized by my organizations and co-operations to have a fundamental knowledge of goods, products, and also to finding out consumer behavior. It is also a systematic investigation into the study of materials and sources inn order to establish facts and reach new conclusions. Research informed the marketers of Glidden paint because it helped them start from were the audience was which was Walmart in this case scenario. A marketer finds out what you want, and creates or finds product that fits you. Research aided the marketers of Glidden paint to come to a conclusion that not only should you hypothesize, you should also carry out experiments as well. In this case we see that the help of experiments helped them realize that Walmart’s brand name of saving money was not deterring the perceived quality of the paints. Meaning that Walmart’s cheap pricing of goods played no part in the durability of the paint. Research helped the marketers of Glidden paint realize that they could revamp the Walmart paint section, which has been ignored for years. They are confident that Glidden paint will do great numbers because they have raised awareness and created a media platform that consumers can interact with the most. Not only has research helped in satisfying consumer wants, it also gives the marketer an in-depth knowledge on the frequent changes of consumer taste. Research helped Glidden paint marketers......

Words: 319 - Pages: 2

Free Essay


...researchResearch is the investigation into and the study of new materials in order to establish facts and reach new conclusions. It is swork undertaken on a systematis basis in order to increase the stock of knowledge. Research is a key aspect of journalism and as researchers we employ various sourdes and methods of research. Throughout this essay I will explore and examine the different sources available to journalists, the different types of interviews and I will describe the need for appropriate referencing of all source of material. Sources available. We live in an age overflowing with source materials, and these sources are easily accessible to us. The two main types of sources are primary and secondary sources. A pimary source is information that is gathered from an original source. These include; intervies, questionairres, surveys, observation, histoical documents and experiments to name but a few. A secondary source is information that has already been gathered by other people and/or organisations. A secondary source interpets and analyzes primary sources. (Locke, 2013) There are both online and offline secondary sources. Primary Surveys and questionnaires A very important aspect of research work is using surveys. Surveys are a primary source.There are two main types of surveys, a questionnarrie and an interview. Surveys and questionnaires are usually composed of one or more questions that are directed to a certain target audience. Questionnaires have......

Words: 1248 - Pages: 5