Research Proposal Presentation

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MODULE: RESEARCH METHODS

THE RESEARCH PROPOSAL:

FINANCIAL REPORTING FOR INTERNAL USE IN PURSUANCE OF LEVERAGING ORGANIZATIONS’ EFFICIENCY AND EFFECTIVENESS

A Report/Essay by George Blekas

CITY Liberal Studies
Affiliated Institution of the

University of Sheffield

JAN 2007

THE RESEARCH PROPOSAL: FINANCIAL REPORTING FOR INTERNAL USE IN PURSUANCE OF LEVERAGING ORGANIZATIONS’ EFFICIENCY AND EFFECTIVENESS

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MODULE: RESEARCH METHODS

EXECUTIVE SUMMARY

Intention of the hereby research proposal is to shed some light into the domain of financial reporting in an alternative way, the one of financial data utilization as internal tool for organizations to leverage their performance in every axis possible. Most of the literature seems to focus and treat financial reporting in the context of law (i.e. reporting to comply with the legal framework) or control (i.e. auditing), which might be – partially – interpreted as a subcategory of the former. There are, however, bright examples of internal auditing focusing on a similar target, to facilitate improvement.

The research to be performed is planned to utilize author’s direct environment to formulate a case study, along with some questionnaire utilization which is to be also expanded out of the author’s and into other similar organizations in order to provide data triangulation and assure the maximum impartiality possible.

The reasoning behind such a research is, on one hand, the existence of somehow of a limited similar investigation (according to some preliminary investigation of relevant academic literature) and, on the other, author’s belief, stemming from relevant professional experience, that not only an issue such as this is being overlooked, but that by addressing it properly it can facilitate significant improvements both directly, in monetary terms, and also indirectly, in managerial domain with, for example, improved decision making processes

THE RESEARCH PROPOSAL: FINANCIAL REPORTING FOR INTERNAL USE IN PURSUANCE OF LEVERAGING ORGANIZATIONS’ EFFICIENCY AND EFFECTIVENESS

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MODULE: RESEARCH METHODS

stemming in a framing context, based on financial reporting data, instead of the – quite common - heuristic one.

THE RESEARCH PROPOSAL: FINANCIAL REPORTING FOR INTERNAL USE IN PURSUANCE OF LEVERAGING ORGANIZATIONS’ EFFICIENCY AND EFFECTIVENESS

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MODULE: RESEARCH METHODS

CONTENTS

1. 2. 3.

INTRODUCTION ..........................................................................................................5 OBJECTIVES ..............................................................................................................6 FINANCIAL DATA & REPORTING IMPACT ON VARIOUS DOMAINS (E.G. PUBLIC &

PRIVATE SECTORS, ACCOUNTABILITY, PROFITABILITY, ETC): AN OVERVIEW .................7 4. 5. 6. METHODOLOGY .......................................................................................................10 SUMMARY ................................................................................................................13 LITERATURE REVIEW...............................................................................................15 PUBLISHED LITERATURE (BOOKS, JOURNALS, ETC) .....................................................15

THE RESEARCH PROPOSAL: FINANCIAL REPORTING FOR INTERNAL USE IN PURSUANCE OF LEVERAGING ORGANIZATIONS’ EFFICIENCY AND EFFECTIVENESS

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MODULE: RESEARCH METHODS

1. INTRODUCTION

The thesis scope is to investigate financial reporting utilization as part of organizations’ internal reporting addressed to its stakeholders in pursuance of enhancing efficiency and effectiveness.

A preliminary investigation of already existed literature of such scope reveals that this is somehow limited and is focused mostly in auditing domain. Furthermore this is addressed mostly to executive stakeholders (i.e. top management) and shareholders,...
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