samples of research proposals in accounting

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Accounting Research Proposals Samples For Students

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Over the course of studying in college, you will certainly need to pen a lot of Research Proposals on Accounting. Lucky you if linking words together and transforming them into relevant content comes easy to you; if it's not the case, you can save the day by finding an already written Accounting Research Proposal example and using it as a template to follow.

This is when you will certainly find WowEssays' free samples collection extremely useful as it contains numerous professionally written works on most various Accounting Research Proposals topics. Ideally, you should be able to find a piece that meets your criteria and use it as a template to develop your own Research Proposal. Alternatively, our qualified essay writers can deliver you an original Accounting Research Proposal model written from scratch according to your custom instructions.

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Introduction This proposal will discuss the research topic, questions, and objectives. It will also include the methodology of the research, and the work plan which is designed to guide and track the organization of the research.

Research Question and Objectives

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A research proposal submitted in the SCH OF ACCOUNTING AND FINANCE OF NKUMBA UNIVERSITY

2019, Research proposal

Related Papers

Carolyn Barnes

Till Bruett

Microfinance in Uganda grew rapidly between 1998 and 2003 due to a combination of significant donor funding; a shared stakeholder vision for the sector, including active government support for the vision; skilled human resources; and intensive collaboration among the major stakeholders (practitioner organizations, donor agencies, and government bodies). At the end of 2003, approximately 1,500 microfinance institutions (MFIs) were serving more than 935,000 small savers and close to 400,000 borrowers in the country. The Ugandan parliament passed the Micro Deposit-Taking Institution Act in 2003, which created the conditions for MFIs to become regulated, deposit taking institutions. Shared stakeholder vision, skilled human resources, and intensive stakeholder collaboration have been the three major drivers of effective microfinance in Uganda. The report finds that if microfinance in Uganda is to continue to flourish, a number of challenges must also be resolved. Resolution of these chal...

THE CHALLENGES AFFECTING THE DEVELOPMENT OF ISLAMIC MICRO FINANCING IN UGANDA A CASE STUDY OF ISLAMIC MICROFINANCE INSTITUTIONS IN KAMPALA

mikidad ratib

Microfinance is the provision of savings accounts, loans, insurance, money transfers and other banking services to customers that lack access to traditional financial services, usually because of poverty. Microfinance can also be defined as a type of banking service that is provided to unemployed or low-income individuals or groups who otherwise would have no other access to financial services. It is in some instances also called microcredit. Microfinance plays an important role in creating financial access needs in the undesirable sections of the economy and society. It helps lift masses out of poverty by providing small loans to those lacking access to traditional financial services or funding opportunities, develop small businesses that can then provide regular income, and they provide financial resources to underserved markets. As such, microfinance is an important tool not just to minimize the impacts of poverty, but also to promote house hold income and livelihoods. However micro financing has generally not been well developed and established on the global, regional and national level. Relating to Islamic micro financing, it too suffers the same issues in its development and establishment on all levels.

Working Papers

Gloria Almeyda

Abdul kaziba Mpaata

The study was designed to examine the relationship microfinance services and the rural community welfare in Uganda. It focused on Masaka Microfinance which is one of the oldest microfinance institutions in Uganda. The specific objectives included; (1) to establish the relationship between Masaka Microfinance services and rural community income earnings; (2) to determine the relationship between Masaka microfinance services and the resulting job creation in the community; (3) to document the relationship between Masaka microfinance services and community saving practices. A sample of 78 respondents of who were beneficiaries of Masaka Microfinance Limited was purposively contacted out of whom 52 filled and returned complete questionnaires. The results showed that there is a positive and significant relationship between Masaka Microfinance services and; (1) rural community income earnings (r = .690 p<0.0001); (2) the resulting jobs in the community (r = .540 p<0001); and (3) comm...

April, Development Research Center, …

Hans Dieter Seibel

kabasha marc

MUDIOPE CHARLES

under Tier IVfinancial system (Finance Act 2002) as an NGO primarily to enhance access to financialservices by the majority of poor Ugandans, especially women who have generally beenleft out by the mainstream financial system in the country. The program design focuseson poverty alleviation through provision of credit at an affordable cost, convenience, nocollateral or pre-saving requirement, plus provision of capacity building to clients toenhance planned for income generation activities.In the span of only two years, the microfinance program has a network outreach of 46 branch offices in 24 districts across the four (East, central, West, North) geographicalregions of Uganda. The program offers two micro credit products:Micro group lending:-1,932 member groups formed with 55472 clients. Total loandisbursed is US $ 11,727.153 to 39,888 clients at 20% annual interest rate. No collateralor pre-saving required, and services delivery at client doorstep. Success and sustainability of projects undertaken depends so much on monitoring and evaluation. Microfinance institutions have enabled increased access to credit for many individuals thus improving their livelihood. It is therefore important to understand the role of monitoring and evaluation which are essential tools that enhance the growth of microfinance institutions. The aim of the Central Bank of uganda is to see that the microfinance industry spreads out to the heart of rural homes in order to meet the needs of the unbanked through expanding access to financial services for poor individuals and families along with small businesses, especially the small, medium Scale and informal sector businesses. Such a goal also fulfills the ugadan Vision 2040 where the government aims to improve access to the financial sector and in doing so fulfill the millennium development goals. This research was conducted in Entebbe munisparity by analyzing responses got from employees and clients working in some of the leading microfinance institutions in the region. Data analysis was done to present the findings by employing statistical methods. It was found that monitoring and evaluation practices influences performance of MFIs schemes as was supported by 86.6% of the respondents. The research established that preventive monitoring and evaluation practices are not fully utilized by microfinance organizations and in addition that Information technology practices need to be incorporated when conducting monitoring and evaluation. Recommendations were made which included insuring flexibility in M&E practices that should be customer based and the use of sustainable screening techniques that enhance effective delivery of services. Moreover, training of employers and employees on customer's preferences and seeking professional assistance are essential tools for monitoring and evaluation.

Abanis Turyahebwa

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17 Research Proposal Examples

Chris Drew (PhD)

Dr. Chris Drew is the founder of the Helpful Professor. He holds a PhD in education and has published over 20 articles in scholarly journals. He is the former editor of the Journal of Learning Development in Higher Education. [Image Descriptor: Photo of Chris]

Learn about our Editorial Process

A research proposal systematically and transparently outlines a proposed research project.

The purpose of a research proposal is to demonstrate a project’s viability and the researcher’s preparedness to conduct an academic study. It serves as a roadmap for the researcher.

The process holds value both externally (for accountability purposes and often as a requirement for a grant application) and intrinsic value (for helping the researcher to clarify the mechanics, purpose, and potential signficance of the study).

Key sections of a research proposal include: the title, abstract, introduction, literature review, research design and methods, timeline, budget, outcomes and implications, references, and appendix. Each is briefly explained below.

Watch my Guide: How to Write a Research Proposal

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Research Proposal Sample Structure

Title: The title should present a concise and descriptive statement that clearly conveys the core idea of the research projects. Make it as specific as possible. The reader should immediately be able to grasp the core idea of the intended research project. Often, the title is left too vague and does not help give an understanding of what exactly the study looks at.

Abstract: Abstracts are usually around 250-300 words and provide an overview of what is to follow – including the research problem , objectives, methods, expected outcomes, and significance of the study. Use it as a roadmap and ensure that, if the abstract is the only thing someone reads, they’ll get a good fly-by of what will be discussed in the peice.

Introduction: Introductions are all about contextualization. They often set the background information with a statement of the problem. At the end of the introduction, the reader should understand what the rationale for the study truly is. I like to see the research questions or hypotheses included in the introduction and I like to get a good understanding of what the significance of the research will be. It’s often easiest to write the introduction last

Literature Review: The literature review dives deep into the existing literature on the topic, demosntrating your thorough understanding of the existing literature including themes, strengths, weaknesses, and gaps in the literature. It serves both to demonstrate your knowledge of the field and, to demonstrate how the proposed study will fit alongside the literature on the topic. A good literature review concludes by clearly demonstrating how your research will contribute something new and innovative to the conversation in the literature.

Research Design and Methods: This section needs to clearly demonstrate how the data will be gathered and analyzed in a systematic and academically sound manner. Here, you need to demonstrate that the conclusions of your research will be both valid and reliable. Common points discussed in the research design and methods section include highlighting the research paradigm, methodologies, intended population or sample to be studied, data collection techniques, and data analysis procedures . Toward the end of this section, you are encouraged to also address ethical considerations and limitations of the research process , but also to explain why you chose your research design and how you are mitigating the identified risks and limitations.

Timeline: Provide an outline of the anticipated timeline for the study. Break it down into its various stages (including data collection, data analysis, and report writing). The goal of this section is firstly to establish a reasonable breakdown of steps for you to follow and secondly to demonstrate to the assessors that your project is practicable and feasible.

Budget: Estimate the costs associated with the research project and include evidence for your estimations. Typical costs include staffing costs, equipment, travel, and data collection tools. When applying for a scholarship, the budget should demonstrate that you are being responsible with your expensive and that your funding application is reasonable.

Expected Outcomes and Implications: A discussion of the anticipated findings or results of the research, as well as the potential contributions to the existing knowledge, theory, or practice in the field. This section should also address the potential impact of the research on relevant stakeholders and any broader implications for policy or practice.

References: A complete list of all the sources cited in the research proposal, formatted according to the required citation style. This demonstrates the researcher’s familiarity with the relevant literature and ensures proper attribution of ideas and information.

Appendices (if applicable): Any additional materials, such as questionnaires, interview guides, or consent forms, that provide further information or support for the research proposal. These materials should be included as appendices at the end of the document.

Research Proposal Examples

Research proposals often extend anywhere between 2,000 and 15,000 words in length. The following snippets are samples designed to briefly demonstrate what might be discussed in each section.

1. Education Studies Research Proposals

See some real sample pieces:

• Assessment of the perceptions of teachers towards a new grading system
• Does ICT use in secondary classrooms help or hinder student learning?
• Digital technologies in focus project
• Urban Middle School Teachers’ Experiences of the Implementation of
• Restorative Justice Practices
• Experiences of students of color in service learning

Consider this hypothetical education research proposal:

The Impact of Game-Based Learning on Student Engagement and Academic Performance in Middle School Mathematics

Abstract: The proposed study will explore multiplayer game-based learning techniques in middle school mathematics curricula and their effects on student engagement. The study aims to contribute to the current literature on game-based learning by examining the effects of multiplayer gaming in learning.

Introduction: Digital game-based learning has long been shunned within mathematics education for fears that it may distract students or lower the academic integrity of the classrooms. However, there is emerging evidence that digital games in math have emerging benefits not only for engagement but also academic skill development. Contributing to this discourse, this study seeks to explore the potential benefits of multiplayer digital game-based learning by examining its impact on middle school students’ engagement and academic performance in a mathematics class.

Literature Review: The literature review has identified gaps in the current knowledge, namely, while game-based learning has been extensively explored, the role of multiplayer games in supporting learning has not been studied.

Research Design and Methods: This study will employ a mixed-methods research design based upon action research in the classroom. A quasi-experimental pre-test/post-test control group design will first be used to compare the academic performance and engagement of middle school students exposed to game-based learning techniques with those in a control group receiving instruction without the aid of technology. Students will also be observed and interviewed in regard to the effect of communication and collaboration during gameplay on their learning.

Timeline: The study will take place across the second term of the school year with a pre-test taking place on the first day of the term and the post-test taking place on Wednesday in Week 10.

Budget: The key budgetary requirements will be the technologies required, including the subscription cost for the identified games and computers.

Expected Outcomes and Implications: It is expected that the findings will contribute to the current literature on game-based learning and inform educational practices, providing educators and policymakers with insights into how to better support student achievement in mathematics.

2. Psychology Research Proposals

See some real examples:

• A situational analysis of shared leadership in a self-managing team
• The effect of musical preference on running performance
• Relationship between self-esteem and disordered eating amongst adolescent females

Consider this hypothetical psychology research proposal:

The Effects of Mindfulness-Based Interventions on Stress Reduction in College Students

Abstract: This research proposal examines the impact of mindfulness-based interventions on stress reduction among college students, using a pre-test/post-test experimental design with both quantitative and qualitative data collection methods .

Introduction: College students face heightened stress levels during exam weeks. This can affect both mental health and test performance. This study explores the potential benefits of mindfulness-based interventions such as meditation as a way to mediate stress levels in the weeks leading up to exam time.

Literature Review: Existing research on mindfulness-based meditation has shown the ability for mindfulness to increase metacognition, decrease anxiety levels, and decrease stress. Existing literature has looked at workplace, high school and general college-level applications. This study will contribute to the corpus of literature by exploring the effects of mindfulness directly in the context of exam weeks.

Research Design and Methods: Participants ( n= 234 ) will be randomly assigned to either an experimental group, receiving 5 days per week of 10-minute mindfulness-based interventions, or a control group, receiving no intervention. Data will be collected through self-report questionnaires, measuring stress levels, semi-structured interviews exploring participants’ experiences, and students’ test scores.

Timeline: The study will begin three weeks before the students’ exam week and conclude after each student’s final exam. Data collection will occur at the beginning (pre-test of self-reported stress levels) and end (post-test) of the three weeks.

Expected Outcomes and Implications: The study aims to provide evidence supporting the effectiveness of mindfulness-based interventions in reducing stress among college students in the lead up to exams, with potential implications for mental health support and stress management programs on college campuses.

3. Sociology Research Proposals

• Understanding emerging social movements: A case study of ‘Jersey in Transition’
• The interaction of health, education and employment in Western China
• Can we preserve lower-income affordable neighbourhoods in the face of rising costs?

Consider this hypothetical sociology research proposal:

The Impact of Social Media Usage on Interpersonal Relationships among Young Adults

Abstract: This research proposal investigates the effects of social media usage on interpersonal relationships among young adults, using a longitudinal mixed-methods approach with ongoing semi-structured interviews to collect qualitative data.

Introduction: Social media platforms have become a key medium for the development of interpersonal relationships, particularly for young adults. This study examines the potential positive and negative effects of social media usage on young adults’ relationships and development over time.

Literature Review: A preliminary review of relevant literature has demonstrated that social media usage is central to development of a personal identity and relationships with others with similar subcultural interests. However, it has also been accompanied by data on mental health deline and deteriorating off-screen relationships. The literature is to-date lacking important longitudinal data on these topics.

Research Design and Methods: Participants ( n = 454 ) will be young adults aged 18-24. Ongoing self-report surveys will assess participants’ social media usage, relationship satisfaction, and communication patterns. A subset of participants will be selected for longitudinal in-depth interviews starting at age 18 and continuing for 5 years.

Timeline: The study will be conducted over a period of five years, including recruitment, data collection, analysis, and report writing.

Expected Outcomes and Implications: This study aims to provide insights into the complex relationship between social media usage and interpersonal relationships among young adults, potentially informing social policies and mental health support related to social media use.

4. Nursing Research Proposals

• Does Orthopaedic Pre-assessment clinic prepare the patient for admission to hospital?
• Nurses’ perceptions and experiences of providing psychological care to burns patients
• Registered psychiatric nurse’s practice with mentally ill parents and their children

Consider this hypothetical nursing research proposal:

The Influence of Nurse-Patient Communication on Patient Satisfaction and Health Outcomes following Emergency Cesarians

Abstract: This research will examines the impact of effective nurse-patient communication on patient satisfaction and health outcomes for women following c-sections, utilizing a mixed-methods approach with patient surveys and semi-structured interviews.

Introduction: It has long been known that effective communication between nurses and patients is crucial for quality care. However, additional complications arise following emergency c-sections due to the interaction between new mother’s changing roles and recovery from surgery.

Literature Review: A review of the literature demonstrates the importance of nurse-patient communication, its impact on patient satisfaction, and potential links to health outcomes. However, communication between nurses and new mothers is less examined, and the specific experiences of those who have given birth via emergency c-section are to date unexamined.

Research Design and Methods: Participants will be patients in a hospital setting who have recently had an emergency c-section. A self-report survey will assess their satisfaction with nurse-patient communication and perceived health outcomes. A subset of participants will be selected for in-depth interviews to explore their experiences and perceptions of the communication with their nurses.

Timeline: The study will be conducted over a period of six months, including rolling recruitment, data collection, analysis, and report writing within the hospital.

Expected Outcomes and Implications: This study aims to provide evidence for the significance of nurse-patient communication in supporting new mothers who have had an emergency c-section. Recommendations will be presented for supporting nurses and midwives in improving outcomes for new mothers who had complications during birth.

5. Social Work Research Proposals

• Experiences of negotiating employment and caring responsibilities of fathers post-divorce
• Exploring kinship care in the north region of British Columbia

Consider this hypothetical social work research proposal:

The Role of a Family-Centered Intervention in Preventing Homelessness Among At-Risk Youthin a working-class town in Northern England

Abstract: This research proposal investigates the effectiveness of a family-centered intervention provided by a local council area in preventing homelessness among at-risk youth. This case study will use a mixed-methods approach with program evaluation data and semi-structured interviews to collect quantitative and qualitative data .

Introduction: Homelessness among youth remains a significant social issue. This study aims to assess the effectiveness of family-centered interventions in addressing this problem and identify factors that contribute to successful prevention strategies.

Literature Review: A review of the literature has demonstrated several key factors contributing to youth homelessness including lack of parental support, lack of social support, and low levels of family involvement. It also demonstrates the important role of family-centered interventions in addressing this issue. Drawing on current evidence, this study explores the effectiveness of one such intervention in preventing homelessness among at-risk youth in a working-class town in Northern England.

Research Design and Methods: The study will evaluate a new family-centered intervention program targeting at-risk youth and their families. Quantitative data on program outcomes, including housing stability and family functioning, will be collected through program records and evaluation reports. Semi-structured interviews with program staff, participants, and relevant stakeholders will provide qualitative insights into the factors contributing to program success or failure.

Timeline: The study will be conducted over a period of six months, including recruitment, data collection, analysis, and report writing.

Budget: Expenses include access to program evaluation data, interview materials, data analysis software, and any related travel costs for in-person interviews.

Expected Outcomes and Implications: This study aims to provide evidence for the effectiveness of family-centered interventions in preventing youth homelessness, potentially informing the expansion of or necessary changes to social work practices in Northern England.

Research Proposal Template

Get your Detailed Template for Writing your Research Proposal Here (With AI Prompts!)

This is a template for a 2500-word research proposal. You may find it difficult to squeeze everything into this wordcount, but it’s a common wordcount for Honors and MA-level dissertations.

Your research proposal is where you really get going with your study. I’d strongly recommend working closely with your teacher in developing a research proposal that’s consistent with the requirements and culture of your institution, as in my experience it varies considerably. The above template is from my own courses that walk students through research proposals in a British School of Education.

• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd-2/ 10 Reasons you’re Perpetually Single
• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd-2/ 20 Montessori Toddler Bedrooms (Design Inspiration)
• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd-2/ 21 Montessori Homeschool Setups
• Chris Drew (PhD) https://helpfulprofessor.com/author/chris-drew-phd-2/ 101 Hidden Talents Examples

8 thoughts on “17 Research Proposal Examples”

Very excellent research proposals

very helpful

Very helpful

Dear Sir, I need some help to write an educational research proposal. Thank you.

Hi Levi, use the site search bar to ask a question and I’ll likely have a guide already written for your specific question. Thanks for reading!

very good research proposal

Thank you so much sir! ❤️

Very helpful 👌

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Best 120 Research Topics For Accounting Students

Hey there, curious minds in the world of numbers and balance sheets! Are you ready to dive into the exciting realm of accounting research? Whether you’re an aspiring bean counter or a number enthusiast, we’ve got a treasure trove of 90 research topics for accounting students. Imagine unlocking the secrets behind financial reporting, discovering the magic of tax strategies, and exploring the ethics that guide the accounting world. From financial fairy tales to auditing adventures, this blog is your gateway to research topics that are as clear as crystal. So grab your pens, put on your thinking caps, and get ready to embark on a journey through the fascinating landscape of accounting ideas. Let’s explore together! 

120 Research Topics For Accounting Students

Financial accounting topics.

• The impact of financial reporting on investor decisions.
• Analyzing the effectiveness of International Financial Reporting Standards (IFRS).
• Earnings management and its implications on financial statements.
• The role of auditors in ensuring financial statement accuracy.
• Evaluating the effects of fair value accounting on financial reporting.
• Accounting for goodwill and its significance in company valuation.
• The relationship between corporate social responsibility and financial performance.
• Investigating the use of financial ratios in assessing company health.
• The challenges of implementing accounting standards in small businesses.
• Detecting financial fraud through forensic accounting techniques.

Management Accounting Topics

• Cost-volume-profit analysis and its role in decision-making.
• Budgeting techniques and their impact on organizational performance.
• Activity-based costing vs. traditional costing methods.
• Environmental accounting: Measuring and managing sustainability costs.
• Performance measurement in nonprofit organizations.
• Analyzing the relevance of balanced scorecards in strategic management.
• The role of management accountants in driving organizational change.
• Evaluating the use of variance analysis in controlling costs.
• The impact of technology on management accounting practices.
• Target costing and its role in pricing strategies.

Auditing Topics

• The evolution of auditing standards over the years.
• The importance of independence in auditor-client relationships.
• Auditing implications of the digital economy.
• Assessing the effectiveness of internal control systems.
• The role of auditors in detecting money laundering.
• Auditor liability and the legal framework.
• The use of data analytics in modern auditing practices.
• Ethical considerations in auditing: A case study approach.
• Audit committee oversight and its impact on financial reporting.
• The future of auditing: Trends and challenges.

Taxation Topics

• Comparative analysis of different tax systems worldwide.
• Tax planning strategies for small businesses.
• The effects of tax policy changes on individual behavior.
• Transfer pricing: Challenges and solutions.
• International tax evasion and methods of detection.
• Tax incentives and their impact on economic growth.
• The role of tax havens in global finance.
• Estate planning and its tax implications.
• Tax compliance issues in the gig economy.
• Environmental taxes and their contribution to sustainability.

Ethics and Social Responsibility Topics

• Corporate governance practices and their impact on ethics.
• The role of accountants in promoting ethical behavior.
• Whistleblowing and its effect on organizational culture.
• Social accounting and its role in measuring societal impact.
• Corporate fraud and the need for ethical leadership.
• Conflicts of interest in accounting: Prevention and resolution.
• Ethical considerations in financial reporting for nonprofit organizations.
• Professional ethics in the digital age of accounting.
• The impact of cultural differences on ethical decision-making.
• Sustainability reporting and its role in stakeholder engagement.

Emerging Trends in Accounting Topics

• Blockchain technology and its impact on accounting processes.
• Artificial intelligence in financial statement analysis.
• The rise of sustainable accounting practices in business.
• Robotic process automation and its implications for accountants.
• Cloud-based accounting systems: Benefits and challenges.
• Big data analytics and its role in auditing practices.
• Cybersecurity risks in accounting and preventive measures.
• The integration of ESG factors into financial reporting.
• Digital currencies and their accounting treatment.
• The future role of accountants in a tech-driven world.

Public Sector Accounting Topics

• Governmental accounting standards and their implications.
• Performance measurement in public sector organizations.
• Public finance management and accountability.
• The challenges of budgeting in government agencies.
• Financial transparency and accountability in the public sector.
• Evaluating the impact of public-private partnerships on financial reporting.
• The role of accounting in disaster response and recovery.
• Social welfare accounting and its role in policy evaluation.
• Environmental accounting in government initiatives.
• Healthcare financial management and its unique challenges.

International Accounting Topics

• Comparative analysis of accounting practices across different countries.
• Harmonization vs. diversity in international accounting standards.
• The challenges of translating financial statements in multinational companies.
• Cultural influences on financial reporting practices.
• International taxation and its impact on cross-border business.
• Exchange rate fluctuations and their effects on financial reporting.
• The role of international accounting bodies in standard-setting.
• Case study: Accounting challenges in global supply chains.
• The impact of globalization on accounting education.
• The role of accountants in promoting cross-border investment.

Accounting Education Topics

• The effectiveness of online accounting education.
• Integrating practical experience into accounting curricula.
• Assessing the impact of technology on accounting education.
• The role of internships in shaping future accountants.
• Teaching ethics and professional responsibility in accounting programs.
• Diversity and inclusion in accounting education.
• Curriculum development for evolving accounting industry needs.
• The use of case studies in accounting classrooms.
• Lifelong learning and professional development for accountants.
• Enhancing critical thinking skills in accounting students.

10 Intriguing Research Topics in Accounting and Finance for Undergraduates

• The Impact of Technology on Modern Accounting Practices.
• Exploring Ethical Dilemmas in Financial Decision-Making.
• Analyzing the Role of Financial Ratios in Assessing Company Performance.
• The Link between Corporate Social Responsibility and Financial success
• Investigating the Influence of Economic Factors on Stock Market Trends.
• Financial Planning Strategies for Young Professionals: A Comparative Study.
• The Role of Microfinance in Empowering Local Entrepreneurs.
• The Dynamics of Personal Budgeting and its Long-Term Financial Benefits.
• Assessing the Implications of Cryptocurrencies on Traditional Financial Systems.
• Analyzing the Effects of Global Economic Events on International Trade.

10 Research Topics in Accounting and Finance for Postgraduate

• Unraveling the Complexities of Derivative Market Strategies in Risk Management.
• The Role of Artificial Intelligence in Enhancing Financial Analysis and Decision-Making.
• Exploring the Nexus Between Financial Instruments and Macroeconomic Stability.
• Green Finance: Assessing the Integration of Sustainability into Investment Practices.
• Cryptocurrency Regulations: Balancing Innovation and Financial Integrity.
• Behavioral Biases in Investment Decision-Making: Implications for Portfolio Management.
• The Dynamics of Mergers and Acquisitions: A Study of Value Creation and Integration Challenges.
• Quantitative Easing’s Ripple Effect: Analyzing its Impact on Interest Rates and Inflation.
• Innovations in Fintech and their Disruptive Influence on Traditional Banking Models.
• Islamic Finance: Analyzing its Principles and Their Application in Contemporary Financial Systems.

10 Research Title for Accounting Students

• “Navigating Financial Reporting Challenges in the Era of Digital Transformation”
• “Ethical Dilemmas in Corporate Financial Decision-Making: A Comprehensive Analysis”
• “Unlocking the Potential of Data Analytics in Auditing Processes”
• “The Role of Sustainability Reporting in Shaping Corporate Social Responsibility”
• “Cryptocurrencies and the Evolution of Financial Transactions: Opportunities and Challenges”
• “Impact of International Financial Reporting Standards (IFRS) Adoption on Cross-Border Business”
• “Behavioral Biases in Investment Decision-Making: Implications for Personal Finance”
• “Financial Fraud Detection: Integrating Machine Learning and Forensic Techniques”
• “Examining the Relationship Between Tax Policies and Economic Growth”
• “Mergers and Acquisitions: Evaluating Financial Performance and Value Creation”

As we draw the curtain on this exploration of 120 compelling research topics for accounting students, we hope you’re feeling as inspired as we are by the vast possibilities that await your inquisitive minds. The world of accounting is a dynamic landscape, evolving with every technological stride and ethical challenge that comes its way. These research topics for accounting students serve as invitations to delve deeper, question assumptions, and contribute to the ever-growing body of knowledge.

Remember, each research topic represents a gateway to discovery, innovation, and the chance to make a meaningful impact in the realm of accounting. Whether you choose to unravel the intricacies of financial technology, dissect ethical quandaries, or scrutinize the shifting paradigms of financial reporting, your journey promises to be both enlightening and rewarding.

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• How to Write a Research Proposal | Examples & Templates

How to Write a Research Proposal | Examples & Templates

Published on October 12, 2022 by Shona McCombes and Tegan George. Revised on November 21, 2023.

A research proposal describes what you will investigate, why it’s important, and how you will conduct your research.

The format of a research proposal varies between fields, but most proposals will contain at least these elements:

Introduction

Literature review.

• Research design

Reference list

While the sections may vary, the overall objective is always the same. A research proposal serves as a blueprint and guide for your research plan, helping you get organized and feel confident in the path forward you choose to take.

Table of contents

Research proposal purpose, research proposal examples, research design and methods, contribution to knowledge, research schedule, other interesting articles, frequently asked questions about research proposals.

Academics often have to write research proposals to get funding for their projects. As a student, you might have to write a research proposal as part of a grad school application , or prior to starting your thesis or dissertation .

In addition to helping you figure out what your research can look like, a proposal can also serve to demonstrate why your project is worth pursuing to a funder, educational institution, or supervisor.

Research proposal length

The length of a research proposal can vary quite a bit. A bachelor’s or master’s thesis proposal can be just a few pages, while proposals for PhD dissertations or research funding are usually much longer and more detailed. Your supervisor can help you determine the best length for your work.

One trick to get started is to think of your proposal’s structure as a shorter version of your thesis or dissertation , only without the results , conclusion and discussion sections.

Download our research proposal template

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Writing a research proposal can be quite challenging, but a good starting point could be to look at some examples. We’ve included a few for you below.

• Example research proposal #1: “A Conceptual Framework for Scheduling Constraint Management”
• Example research proposal #2: “Medical Students as Mediators of Change in Tobacco Use”

Like your dissertation or thesis, the proposal will usually have a title page that includes:

• The proposed title of your project
• Your supervisor’s name
• Your institution and department

The first part of your proposal is the initial pitch for your project. Make sure it succinctly explains what you want to do and why.

Your introduction should:

• Introduce your topic
• Give necessary background and context
• Outline your  problem statement  and research questions

To guide your introduction , include information about:

• Who could have an interest in the topic (e.g., scientists, policymakers)
• How much is already known about the topic
• What is missing from this current knowledge
• What new insights your research will contribute
• Why you believe this research is worth doing

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As you get started, it’s important to demonstrate that you’re familiar with the most important research on your topic. A strong literature review  shows your reader that your project has a solid foundation in existing knowledge or theory. It also shows that you’re not simply repeating what other people have already done or said, but rather using existing research as a jumping-off point for your own.

In this section, share exactly how your project will contribute to ongoing conversations in the field by:

• Comparing and contrasting the main theories, methods, and debates
• Examining the strengths and weaknesses of different approaches
• Explaining how will you build on, challenge, or synthesize prior scholarship

Following the literature review, restate your main  objectives . This brings the focus back to your own project. Next, your research design or methodology section will describe your overall approach, and the practical steps you will take to answer your research questions.

To finish your proposal on a strong note, explore the potential implications of your research for your field. Emphasize again what you aim to contribute and why it matters.

For example, your results might have implications for:

• Improving best practices
• Informing policymaking decisions
• Strengthening a theory or model
• Challenging popular or scientific beliefs
• Creating a basis for future research

Last but not least, your research proposal must include correct citations for every source you have used, compiled in a reference list . To create citations quickly and easily, you can use our free APA citation generator .

Some institutions or funders require a detailed timeline of the project, asking you to forecast what you will do at each stage and how long it may take. While not always required, be sure to check the requirements of your project.

Here’s an example schedule to help you get started. You can also download a template at the button below.

Download our research schedule template

If you are applying for research funding, chances are you will have to include a detailed budget. This shows your estimates of how much each part of your project will cost.

Make sure to check what type of costs the funding body will agree to cover. For each item, include:

• Cost : exactly how much money do you need?
• Justification : why is this cost necessary to complete the research?
• Source : how did you calculate the amount?

To determine your budget, think about:

• Travel costs : do you need to go somewhere to collect your data? How will you get there, and how much time will you need? What will you do there (e.g., interviews, archival research)?
• Materials : do you need access to any tools or technologies?
• Help : do you need to hire any research assistants for the project? What will they do, and how much will you pay them?

If you want to know more about the research process , methodology , research bias , or statistics , make sure to check out some of our other articles with explanations and examples.

Methodology

• Sampling methods
• Simple random sampling
• Stratified sampling
• Cluster sampling
• Likert scales
• Reproducibility

 Statistics

• Null hypothesis
• Statistical power
• Probability distribution
• Effect size
• Poisson distribution

Research bias

• Optimism bias
• Cognitive bias
• Implicit bias
• Hawthorne effect
• Anchoring bias
• Explicit bias

Once you’ve decided on your research objectives , you need to explain them in your paper, at the end of your problem statement .

Keep your research objectives clear and concise, and use appropriate verbs to accurately convey the work that you will carry out for each one.

I will compare …

A research aim is a broad statement indicating the general purpose of your research project. It should appear in your introduction at the end of your problem statement , before your research objectives.

Research objectives are more specific than your research aim. They indicate the specific ways you’ll address the overarching aim.

A PhD, which is short for philosophiae doctor (doctor of philosophy in Latin), is the highest university degree that can be obtained. In a PhD, students spend 3–5 years writing a dissertation , which aims to make a significant, original contribution to current knowledge.

A PhD is intended to prepare students for a career as a researcher, whether that be in academia, the public sector, or the private sector.

A master’s is a 1- or 2-year graduate degree that can prepare you for a variety of careers.

All master’s involve graduate-level coursework. Some are research-intensive and intend to prepare students for further study in a PhD; these usually require their students to write a master’s thesis . Others focus on professional training for a specific career.

Critical thinking refers to the ability to evaluate information and to be aware of biases or assumptions, including your own.

Like information literacy , it involves evaluating arguments, identifying and solving problems in an objective and systematic way, and clearly communicating your ideas.

The best way to remember the difference between a research plan and a research proposal is that they have fundamentally different audiences. A research plan helps you, the researcher, organize your thoughts. On the other hand, a dissertation proposal or research proposal aims to convince others (e.g., a supervisor, a funding body, or a dissertation committee) that your research topic is relevant and worthy of being conducted.

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Accounting and Finance Thesis Topics

This page provides a comprehensive list of accounting and finance thesis topics designed to assist students in selecting an impactful subject for their thesis. Whether you are pursuing undergraduate, graduate, or postgraduate studies, the diverse array of topics presented here covers a broad spectrum of specialties within the field of accounting and finance. From traditional areas like audit and taxation to emerging fields like fintech and behavioral finance, this collection aims to cater to a variety of research interests and academic requirements. Each category is meticulously curated to inspire innovative thinking and encourage a deeper exploration of both established and contemporary issues in the discipline.

600 Accounting and Finance Thesis Topics

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• Accounting Thesis Topics
• Audit Thesis Topics
• Banking Thesis Topics
• Behavioral Finance Thesis Topics
• Capital Markets Thesis Topics
• Corporate Finance Thesis Topics
• Corporate Governance Thesis Topics
• Finance Thesis Topics
• Financial Economics Thesis Topics
• Financial Management Thesis Topics
• Fintech Thesis Topics
• Insurance Thesis Topics
• International Finance Thesis Topics
• Investment Thesis Topics
• Management Accounting Thesis Topics
• Personal Finance Thesis Topics
• Public Finance Thesis Topics
• Quantitative Finance Thesis Topics
• Risk Management Thesis Topics
• Taxation Thesis Topics

1. Accounting Thesis Topics

• The impact of artificial intelligence on financial reporting and compliance.
• Blockchain technology in accounting: disrupting traditional processes.
• The role of ethical leadership in promoting sustainable accounting practices.
• Comparative analysis of global accounting standards post-IFRS adoption.
• Cultural influences on multinational accounting practices.
• The future of green accounting in corporate sustainability initiatives.
• Digital currencies and their accounting implications within multinational corporations.
• The efficacy of automated accounting systems in small to medium enterprises.
• Forensic accounting as a tool against cyber financial fraud.
• Tax strategy and accounting ethics in the digital age.
• Non-profit accounting challenges in a post-pandemic world.
• Gig economy impacts on financial reporting and tax obligations.
• Continuous auditing in real-time financial data environments.
• Ethical conflicts in accounting decisions: a case study analysis.
• The integration of blockchain for transparency in financial auditing.
• Strategic management accounting techniques in agile organizations.
• Predictive analytics in accounting and its impact on business strategy.
• Cost management innovations in healthcare accounting.
• Regulatory impacts on financial disclosures and corporate accounting.
• Innovative financial planning tools for startup sustainability.
• The role of environmental, social, and governance (ESG) criteria in financial decision-making.
• Public sector accountability and accounting reforms.
• Big data analytics in financial statement analysis.
• Adapting accounting frameworks for emerging markets.
• The dynamics of accounting professionalism and ethical standards.
• Real-time financial reporting: challenges and advantages.
• Mergers and acquisitions: accounting for corporate restructuring.
• Artificial intelligence in audit operations: reshaping traditional frameworks.
• Corporate sustainability reporting: critical analysis of current practices.
• Tax evasion strategies and their impact on international accounting standards.

2. Audit Thesis Topics

• The effectiveness of continuous auditing in detecting and preventing fraud.
• Implementing a risk-based auditing framework in emerging markets.
• Enhancing corporate governance with robust audit committee functions.
• The comparative reliability of external audits versus internal controls.
• The impact of the latest regulatory frameworks on auditing standards.
• Ensuring auditor independence in a complex corporate milieu.
• Blockchain applications in enhancing audit trail transparency.
• Strategies for cybersecurity audits in financial institutions.
• Cultural impacts on audit practices in global organizations.
• The future of auditing: integrating real-time data analytics.
• The relationship between audit quality and investment decisions.
• Leveraging machine learning for enhanced audit precision.
• Auditing ethics in the face of financial technology innovations.
• The role of internal audits in reinforcing cybersecurity measures.
• Auditing challenges in decentralized platforms using blockchain technology.
• Comparative study of traditional and modern audit methodologies.
• The impact of data privacy regulations on audit practices globally.
• Developing effective audit strategies for cloud-based accounting systems.
• The role of audits in enhancing business resilience during economic downturns.
• Fraud detection techniques in an AI-driven audit environment.
• The effectiveness of environmental auditing in promoting corporate sustainability.
• Auditing for non-financial information: challenges and methodologies.
• Enhancing the transparency of public sector audits to improve trust.
• Implementing forensic auditing techniques in corporate fraud detection.
• The evolution of auditing standards in response to global financial crises.
• The role of technology in transforming audit documentation and reporting.
• Impact of auditor-client relationships on audit quality.
• Strategies for overcoming challenges in cross-border audit practices.
• Auditing supply chain operations for financial integrity and sustainability.
• The future of regulatory audits in a dynamically changing global market.

3. Banking Thesis Topics

• The future of digital banking post-COVID-19.
• Analyzing the impact of blockchain technology on international banking transactions.
• The role of central banks in managing digital currency implementations.
• Sustainable banking practices: integrating ESG factors into bank operations.
• The evolution of consumer banking behavior influenced by mobile technologies.
• Cybersecurity strategies in banking: preventing breaches in a digital age.
• The effectiveness of monetary policy in digital banking ecosystems.
• Banking regulations and their impact on global economic stability.
• Fintech innovations and their integration into traditional banking systems.
• The impact of banking deserts on rural economic development.
• Artificial intelligence in banking: reshaping customer service and risk management.
• The role of ethical banking in promoting financial inclusion.
• Impact of Brexit on UK banking: challenges and opportunities.
• Stress testing in banks: approaches and implications for financial stability.
• Consumer data protection in online banking: challenges and solutions.
• The influence of microfinancing on developing economies.
• The impact of interest rate changes on banking profitability.
• Role of banking in supporting sustainable energy financing.
• Technological disruptions in banking: a threat or an opportunity?
• The effect of global banking regulations on emerging market economies.
• Strategies for managing credit risk in post-pandemic recovery phases.
• The growing role of Islamic banking in the global finance sector.
• The impact of non-traditional banking platforms on financial services.
• Data analytics in banking: enhancing decision-making processes.
• Cross-border banking challenges in a globalized economy.
• The future of branchless banking: implications for customer engagement.
• Banking transparency and its effects on consumer trust.
• The role of banks in facilitating international trade.
• Innovations in mortgage banking and their impact on housing markets.
• The effects of banking consolidation on competition and service delivery.

4. Behavioral Finance Thesis Topics

• The psychological effects of financial losses on investment behavior.
• Behavioral biases in financial decision-making: a case study of stock market investors.
• The impact of social media on investor behavior and market outcomes.
• Cognitive dissonance and its effect on personal financial planning.
• The role of emotional intelligence in financial trading success.
• Exploring the herding behavior in cryptocurrency markets.
• Behavioral finance strategies to mitigate impulse spending.
• The influence of cultural factors on investment decisions.
• Psychological factors driving risk tolerance among millennials.
• The effect of behavioral finance education on individual investment choices.
• Overconfidence and trading: an analysis of its impact on stock returns.
• Decision-making processes under financial stress: a behavioral perspective.
• The role of behavioral factors in the success of financial advisement.
• The impact of behavioral insights on retirement savings plans.
• Anchoring bias in financial forecasting and market predictions.
• The role of optimism and pessimism in financial markets.
• Behavioral finance and its role in shaping sustainable investing.
• Understanding the gap between perceived and actual financial knowledge.
• Behavioral interventions to improve financial literacy.
• The influence of personality traits on financial decision-making.
• Behavioral economics: redesigning financial products for better decision outcomes.
• The effectiveness of nudge theory in personal finance management.
• The impact of financial anxiety on decision-making efficiency.
• The behavioral aspects of financial negotiation.
• Market sentiment analysis: behavioral finance in algorithmic trading.
• The psychological impact of financial news on market movements.
• Behavioral finance insights into crowd-funding behaviors.
• Ethical considerations in behavioral finance research.
• The influence of age and life stage on financial risk-taking.
• Behavioral finance in corporate decision-making: case studies of strategic financial planning.

5. Capital Markets Thesis Topics

• The future trajectory of global capital markets in the post-pandemic era.
• Impact of quantitative easing on emerging market economies.
• The role of technology in enhancing liquidity in capital markets.
• Analysis of market efficiency in different economic cycles.
• The effects of political instability on capital market performance.
• Environmental, Social, and Governance (ESG) criteria and their impact on capital market trends.
• Cryptocurrency as an emerging asset class in capital markets.
• The role of sovereign wealth funds in global capital markets.
• Algorithmic trading and its influence on market dynamics.
• The impact of international sanctions on capital markets.
• High-frequency trading: market benefits and systemic risks.
• The role of capital markets in financing green energy initiatives.
• Impact of fintech on traditional capital market structures.
• Corporate bond markets and their responsiveness to economic changes.
• The influence of central bank policies on capital market stability.
• Market anomalies and behavioral economics: exploring the deviations from market efficiency.
• The role of investor sentiment in capital market fluctuations.
• Crowdfunding as an alternative financing mechanism in capital markets.
• Regulatory challenges facing capital markets in developing countries.
• The future of securitization post-global financial crisis.
• Derivatives markets and their role in risk management.
• The impact of technology IPOs on market perceptions.
• Venture capital and its influence on market innovation.
• Corporate governance and its effect on equity prices.
• The role of market makers in maintaining market stability.
• Ethical investing and its traction in the capital market.
• The impact of demographic shifts on investment trends.
• The interplay between macroeconomic policies and capital market growth.
• Leveraging machine learning for capital market predictions.
• The role of media in shaping public perceptions of capital markets.

6. Corporate Finance Thesis Topics

• The impact of global economic shifts on corporate financing strategies.
• Analyzing the role of corporate finance in driving sustainable business practices.
• The influence of digital transformation on corporate financial management.
• Risk management in corporate finance during uncertain economic times.
• The effects of corporate financial restructuring on shareholder value.
• Financing innovation: How corporations fund new technology investments.
• The role of private equity in corporate finance.
• Strategies for managing corporate debt in a fluctuating interest rate environment.
• Impact of mergers and acquisitions on corporate financial health.
• ESG (Environmental, Social, and Governance) factors in corporate finance decisions.
• The future of corporate finance in the era of blockchain and cryptocurrencies.
• The role of financial analytics in optimizing corporate investment decisions.
• Corporate finance challenges in emerging markets.
• Venture capital and its impact on corporate growth.
• Corporate financial transparency and its effect on investor relations.
• The role of CFOs in navigating new global tax laws.
• Financial technology innovations and their implications for corporate finance.
• The impact of international trade agreements on corporate financing.
• Corporate finance strategies in the healthcare sector.
• The influence of shareholder activism on corporate financial policies.
• The future of corporate banking relationships.
• Capital allocation decisions in multinational corporations.
• The role of artificial intelligence in financial forecasting and budgeting.
• The impact of demographic changes on corporate finance strategies.
• Managing financial risks associated with climate change.
• The role of corporate finance in business model innovation.
• Financing strategies for startups versus established firms.
• The effect of corporate culture on financial decision-making.
• Corporate governance and its influence on financial risk management.
• The evolving landscape of securities regulations and its impact on corporate finance.

7. Corporate Governance Thesis Topics

• The impact of governance structures on corporate sustainability and responsibility.
• Board diversity and its effect on corporate decision-making processes.
• Corporate governance mechanisms to combat corruption and enhance transparency.
• The role of stakeholder engagement in shaping governance practices.
• Analyzing the effectiveness of corporate governance codes across different jurisdictions.
• The influence of technology on corporate governance practices.
• Governance challenges in family-owned businesses.
• The impact of corporate governance on firm performance during economic crises.
• Shareholder rights and their enforcement in emerging market economies.
• The future of corporate governance in the digital economy.
• The role of ethics in corporate governance.
• Corporate governance and risk management: interlinkages and impacts.
• The effects of regulatory changes on corporate governance standards.
• ESG integration in corporate governance.
• The role of internal audits in strengthening corporate governance.
• Corporate governance in non-profit organizations.
• The influence of activist investors on corporate governance reforms.
• The effectiveness of whistleblower policies in corporate governance.
• Cybersecurity governance in large corporations.
• Succession planning and governance in large enterprises.
• The impact of international governance standards on local practices.
• The role of governance in preventing financial fraud.
• Corporate governance in the fintech industry.
• The relationship between corporate governance and corporate social responsibility.
• The impact of global economic policies on corporate governance.
• Data privacy and security: Governance challenges in the information era.
• The role of governance in managing corporate crises.
• The impact of leadership styles on corporate governance effectiveness.
• Corporate governance and its role in enhancing business competitiveness.
• The evolving role of board committees in strategic decision-making.

8. Finance Thesis Topics

• Financial implications of global climate change initiatives.
• The future of financial markets in the face of geopolitical uncertainties.
• The impact of microfinance on poverty alleviation in developing countries.
• Cryptocurrency: emerging financial technology and its regulatory challenges.
• The role of financial institutions in fostering economic resilience.
• Innovations in financial products for an aging global population.
• The impact of digital wallets on traditional banking systems.
• Financial literacy and its role in promoting socio-economic equality.
• The effect of fintech on the global remittance landscape.
• Risk management strategies in finance post-global financial crisis.
• The influence of behavioral finance on investment strategies.
• The evolving role of central banks in digital currency markets.
• Financing sustainable urban development.
• The impact of artificial intelligence on personal finance management.
• Peer-to-peer lending and its effect on traditional credit markets.
• The role of finance in facilitating international trade and development.
• The implications of Brexit on European financial markets.
• Financial derivatives and their role in modern economies.
• The effects of sanctions on financial transactions and economic stability.
• The future of investment banking in a technology-driven world.
• Financial models for predicting economic downturns.
• The impact of financial education on consumer behavior.
• Securitization of assets: benefits and risks.
• The role of financial services in disaster recovery and resilience.
• Emerging trends in global investment patterns.
• Financial strategies for managing corporate mergers and acquisitions.
• The influence of cultural factors on financial systems and practices.
• The effectiveness of financial sanctions as a geopolitical tool.
• The future of financial privacy in an interconnected world.
• The role of finance in promoting renewable energy investments.

9. Financial Economics Thesis Topics

• The economic impact of quantitative easing in developed versus emerging markets.
• The implications of negative interest rates for global economies.
• Economic predictors of financial market behavior in crisis periods.
• The relationship between government debt and economic growth.
• Economic consequences of income inequality on national financial stability.
• The effects of consumer confidence on economic recovery.
• The role of economic policy in shaping housing market dynamics.
• The impact of global trade wars on financial economics.
• The influence of demographic shifts on economic policy and financial markets.
• Macroeconomic factors influencing cryptocurrency adoption.
• The role of economic theory in developing financial regulation.
• The impact of tourism economics on national financial health.
• Economic strategies for combating hyperinflation.
• The role of sovereign wealth funds in global economic stability.
• Economic analyses of environmental and resource economics.
• The implications of fintech on traditional economic models.
• Economic impacts of global pandemic responses by governments.
• The future of labor markets in a digitally transforming economy.
• Economic considerations in renewable energy finance.
• The economics of privacy and data security in financial transactions.
• The role of international economic organizations in financial regulation.
• Economic effects of technological innovation on traditional industries.
• The impact of economic sanctions on international relations and finance.
• The role of consumer spending in economic recovery phases.
• Economic policies for addressing wealth gaps.
• The economic impact of climate change on financial sectors.
• The role of economic research in crafting sustainable development goals.
• The economics of health and its impact on national economies.
• Global economic trends and their implications for financial forecasting.
• The relationship between educational economics and workforce development.

10. Financial Management Thesis Topics

• The strategic role of financial management in corporate sustainability.
• Impact of global financial regulations on corporate financial management.
• Financial management techniques for optimizing supply chain operations.
• The role of financial management in crisis recovery and resilience.
• Emerging technologies in financial management systems.
• The impact of corporate social responsibility on financial management strategies.
• Financial planning for long-term business growth in volatile markets.
• The influence of global economic conditions on financial management practices.
• Financial management challenges in the nonprofit sector.
• The role of financial management in mergers and acquisitions.
• The impact of digital currencies on corporate financial management.
• Financial risk management strategies in an era of global uncertainty.
• The role of financial management in enhancing operational efficiency.
• Financial management best practices in the tech industry.
• The impact of consumer behavior trends on financial management.
• Financial management in the healthcare sector: Challenges and strategies.
• The influence of artificial intelligence on financial decision-making processes.
• Financial management strategies for small and medium-sized enterprises (SMEs).
• The role of financial management in international expansion.
• Ethical considerations in financial management practices.
• Financial management in the energy sector: challenges and innovations.
• Financial strategies for managing environmental risks.
• The role of financial management in startup success and sustainability.
• The impact of financial transparency on corporate governance.
• Financial management and investor relations: integrating strategic communication.
• The role of financial management in educational institutions.
• Managing financial instability in emerging markets.
• Financial management practices in the gig economy.
• The role of financial managers in driving business model innovations.
• Financial management tools for effective capital allocation.

11. Fintech Thesis Topics

• The impact of blockchain on global payment systems.
• Regulation challenges for fintech innovations: A cross-country analysis.
• The role of fintech in democratizing access to financial services.
• Machine learning and artificial intelligence in predictive financial modeling.
• The evolution of peer-to-peer lending platforms and their impact on traditional banking.
• Cryptocurrency adoption: consumer behavior and market dynamics.
• The future of robo-advisors in personal finance management.
• The impact of mobile banking on financial inclusion in developing countries.
• Fintech solutions for microfinance: scalability and sustainability issues.
• Data privacy and security challenges in fintech applications.
• The role of fintech in enhancing cybersecurity in financial transactions.
• The impact of fintech on traditional banking employment.
• Regulatory technology (RegTech) for compliance management: trends and challenges.
• Fintech and its role in combating financial crime and money laundering.
• The influence of fintech on the insurance industry: insurtech innovations.
• Fintech investments: market trends and future prospects.
• The role of big data analytics in fintech.
• Digital wallets and the future of consumer spending behavior.
• Impact of fintech on wealth management and investment strategies.
• Challenges and opportunities of implementing distributed ledger technology in financial services.
• Consumer trust and fintech: building relationships in a digital age.
• The evolution of payment gateways: fintech at the forefront.
• Fintech’s impact on cross-border payments and remittances.
• The role of fintech in the development of smart contracts.
• The influence of fintech on financial market transparency.
• Fintech as a driver for financial sector innovation in emerging markets.
• The impact of artificial intelligence on risk assessment in fintech.
• Fintech and financial stability: an analysis of systemic risks.
• The role of fintech in streamlining government and public sector finance.
• Ethical considerations in fintech: balancing innovation with consumer protection.

12. Insurance Thesis Topics

• The future of insurance in the age of climate change.
• The impact of artificial intelligence on underwriting and risk management.
• Cyber risk insurance: emerging challenges and opportunities.
• The role of insurance in managing public health crises.
• Innovations in health insurance: technology-driven approaches to coverage.
• The evolution of automotive insurance in the era of autonomous vehicles.
• Insurance fraud detection using big data analytics.
• Regulatory challenges in the global insurance market.
• The influence of behavioral economics on insurance product design.
• The role of reinsurance in stabilizing insurance markets.
• Insurance and financial inclusion: strategies for reaching underserved communities.
• The impact of technological advancements on insurance pricing models.
• The role of insurance in disaster risk reduction and management.
• Customer data management in the insurance industry: privacy versus personalization.
• The future of life insurance: adapting to demographic shifts.
• The integration of IoT devices in home insurance policies.
• Blockchain applications in the insurance industry.
• The impact of social media on insurance marketing and customer engagement.
• Insurance as a tool for sustainable business practices.
• The role of insurance companies in promoting corporate social responsibility.
• The challenges of health insurance in a post-pandemic world.
• Emerging risks and insurance: addressing the needs of the gig economy.
• The role of insurance in mitigating financial risks associated with sports and entertainment.
• Ethical challenges in insurance: discrimination in risk assessment.
• The impact of global political instability on the insurance sector.
• Insurance products tailored for the elderly: opportunities and challenges.
• The role of insurance in fostering innovation in the construction industry.
• Insurance and climate resilience: protecting vulnerable communities.
• The evolving landscape of travel insurance amid global uncertainties.
• The role of insurance in the transition to renewable energy sources.

13. International Finance Thesis Topics

• The impact of currency fluctuations on international trade.
• Strategies for managing foreign exchange risk in multinational corporations.
• The effects of global economic sanctions on financial markets.
• The role of international financial institutions in economic development.
• Cross-border mergers and acquisitions: challenges and opportunities.
• The influence of geopolitical tensions on global financial stability.
• International tax planning and its implications for global investment.
• The future of international financial regulation in a post-Brexit Europe.
• The impact of emerging markets on global finance.
• Foreign direct investment trends and their economic impacts.
• The role of sovereign wealth funds in international finance.
• The challenges of implementing international accounting standards.
• The impact of international remittances on developing economies.
• The role of digital currencies in reshaping international finance.
• The effects of protectionist trade policies on global finance.
• International financial market trends and their implications for investors.
• The role of expatriate remittances in national economic stability.
• The impact of international trade agreements on financial services.
• Global risk management strategies in the finance sector.
• The role of green finance in promoting sustainable development.
• The impact of international environmental policies on financial strategies.
• The future of global banking in the context of rising nationalism.
• The role of international finance in disaster recovery and resilience.
• The influence of international finance on poverty reduction strategies.
• Strategies for financing international healthcare initiatives.
• The evolving role of Islamic finance in the global market.
• The impact of fintech on international banking and finance.
• Challenges in financing international infrastructure projects.
• The role of international finance in climate change mitigation.
• Ethical considerations in international finance: fostering global financial integrity.

14. Investment Thesis Topics

• The role of ESG criteria in investment decision-making.
• The impact of technological innovation on investment strategies.
• Market reaction to unexpected global events and its effect on investment portfolios.
• Behavioral biases in investment: a study of market anomalies.
• The future of real estate investment in a fluctuating economic landscape.
• The role of quantitative analysis in portfolio management.
• The impact of demographic changes on investment trends.
• Strategies for sustainable and responsible investing.
• The influence of regulatory changes on investment strategies.
• The role of artificial intelligence in enhancing investment decisions.
• Cryptocurrency investment: risks and opportunities.
• The impact of global trade tensions on investment strategies.
• Investment strategies for low interest rate environments.
• The role of crowdfunding in the investment landscape.
• The impact of social media on investor sentiment and stock prices.
• The effectiveness of passive versus active investment strategies.
• The role of venture capital in driving technological innovation.
• The future of bond markets in a changing economic context.
• The role of international investments in diversifying portfolios.
• Impact of inflation expectations on investment decisions.
• The evolving landscape of commodity investments.
• Investment opportunities in emerging markets.
• The impact of fiscal policy changes on investment strategies.
• The role of hedge funds in the current financial market.
• The influence of central bank policies on investment strategies.
• The role of pension funds in the global investment market.
• Ethical investing: balancing profit and principles.
• The future of investments in renewable energy.
• The impact of political stability on foreign investments.
• The role of technology in asset management and valuation.

15. Management Accounting Thesis Topics

• The role of management accounting in strategic decision-making.
• Cost management strategies in the era of global supply chain disruptions.
• The impact of digital transformation on management accounting practices.
• The role of management accounting in environmental sustainability.
• Performance measurement and management in diverse organizational settings.
• Risk management strategies in management accounting.
• The evolving role of management accountants in corporate governance.
• The impact of regulatory changes on management accounting.
• The role of management accounting in healthcare cost containment.
• The influence of management accounting on operational efficiency.
• Management accounting practices in nonprofit organizations.
• The role of cost analysis in pricing strategies.
• The impact of technological advancements on budgeting and forecasting.
• The effectiveness of management accounting tools in project management.
• The role of management accounting in mergers and acquisitions.
• The impact of cultural differences on management accounting systems.
• The role of management accounting in enhancing business resilience.
• The influence of management accounting on business model innovation.
• Management accounting in the digital economy: challenges and opportunities.
• Strategic cost management for competitive advantage.
• The role of management accounting in supply chain optimization.
• The future of management accounting in the context of AI and automation.
• The impact of financial technology on management accounting.
• The role of management accounting in crisis management and recovery.
• Performance metrics and their impact on organizational success.
• The role of management accounting in supporting sustainable practices.
• The impact of global economic conditions on management accounting.
• The role of predictive analytics in management accounting.
• The effectiveness of internal controls in management accounting.
• The role of management accounting in international business expansion.

16. Personal Finance Thesis Topics

• The impact of financial technology on personal savings strategies.
• Behavioral insights into personal debt management.
• The role of personal finance education in shaping financial literacy.
• The influence of economic downturns on personal investment choices.
• Retirement planning: trends and strategies in the current economic climate.
• The effectiveness of digital tools in personal budgeting and financial planning.
• Analyzing the gender gap in personal finance management.
• The impact of cultural factors on personal saving and spending habits.
• Personal finance challenges for the gig economy workers.
• The role of personal finance in achieving long-term financial security.
• Cryptocurrency as a personal investment: risks and rewards.
• The impact of peer-to-peer lending platforms on personal finance.
• The influence of social media on personal financial decisions.
• Ethical considerations in personal financial advice.
• The evolution of consumer credit markets and its impact on personal finance.
• Strategies for managing personal financial risk.
• The role of emergency funds in personal financial planning.
• The impact of student loans on financial planning for millennials.
• Personal finance strategies for different life stages.
• The effect of inflation on personal savings and investment strategies.
• The future of personal finance in the age of AI and automation.
• The role of insurance in personal financial planning.
• The impact of tax laws changes on personal finance strategies.
• The psychology of spending: understanding consumer behavior.
• Personal financial planning for expatriates: strategies and challenges.
• The role of estate planning in personal finance.
• Impact of healthcare costs on personal financial stability.
• The role of financial advisors in the era of self-directed financial planning.
• Financial planning for sustainable living: integrating environmental considerations.
• The challenges and opportunities in personal wealth building.

17. Public Finance Thesis Topics

• The role of public finance in addressing income inequality.
• Fiscal policies for sustainable economic growth.
• The impact of taxation on small businesses.
• Public finance management in times of economic crisis.
• The role of government spending in stimulating economic development.
• Strategies for managing national debt.
• The effectiveness of public welfare programs.
• The challenges of healthcare financing in public sectors.
• The impact of international aid on public finance.
• Public finance strategies for environmental conservation.
• The role of public finance in urban development.
• Tax evasion and its implications for public finance.
• The impact of public finance on education quality and access.
• Financing public infrastructure: challenges and solutions.
• The role of public finance in disaster management.
• The effectiveness of fiscal decentralization.
• Public finance reforms and their impact on service delivery.
• The challenges of pension financing in the public sector.
• The impact of political stability on public financial management.
• Public-private partnerships: financial implications and models.
• The role of transparency in public finance.
• The impact of corruption on public financial management.
• Financing renewable energy projects through public funds.
• The role of public finance in health care reform.
• The effectiveness of government subsidies in promoting economic sectors.
• The challenges of financing sustainable transportation systems.
• The impact of demographic changes on public finance.
• The role of digital technologies in improving public finance management.
• The global trends in public finance and their implications for domestic policy.
• The impact of climate change on public financial strategies.

18. Quantitative Finance Thesis Topics

• The application of machine learning algorithms in predicting stock market trends.
• The role of quantitative methods in risk management.
• Developing advanced models for credit risk assessment.
• The impact of high-frequency trading on market stability.
• The use of big data analytics in portfolio management.
• Quantitative approaches to asset pricing in volatile markets.
• The effectiveness of quantitative strategies in hedge funds.
• The role of algorithmic trading in enhancing market efficiency.
• Quantitative models for predicting bond market movements.
• The impact of quantitative finance on regulatory compliance.
• The application of blockchain technology in quantitative finance.
• The challenges of quantitative finance in cryptocurrency markets.
• The integration of environmental, social, and governance (ESG) factors in quantitative analysis.
• The role of quantitative finance in private equity valuations.
• Developing quantitative approaches for derivatives pricing.
• The impact of quantitative finance techniques on financial advising.
• Quantitative methods for assessing market liquidity.
• The role of sentiment analysis in quantitative finance.
• Quantitative trading strategies for commodities markets.
• The application of game theory in financial strategy.
• Quantitative finance and its role in insurance underwriting.
• The impact of geopolitical events on quantitative financial models.
• The use of quantitative finance in forecasting economic downturns.
• Machine learning models for real estate investment analysis.
• Quantitative finance techniques in sports betting markets.
• The impact of artificial intelligence on financial market predictions.
• Quantitative methods for managing currency exchange risks.
• The role of quantitative finance in managing pension fund assets.
• The effectiveness of quantitative models in emerging financial markets.
• The future of quantitative finance in a globally interconnected economy.

19. Risk Management Thesis Topics

• The role of risk management in enhancing corporate resilience.
• Cybersecurity risks in financial institutions: management strategies.
• The impact of climate change on risk management in insurance.
• Risk management techniques in the fintech sector.
• The effectiveness of enterprise risk management (ERM) frameworks.
• Risk management in global supply chains.
• The role of risk management in sustainable business practices.
• Financial risks associated with political instability.
• The challenges of operational risk management in complex organizations.
• Risk management strategies for digital transformation projects.
• The impact of regulatory changes on risk management practices.
• Risk assessment techniques for investment in volatile markets.
• The role of data analytics in risk identification and mitigation.
• Risk management considerations in mergers and acquisitions.
• The impact of reputation risk on corporate strategy.
• Risk management in the healthcare industry.
• The challenges of risk management in the energy sector.
• The role of risk management in nonprofit organizations.
• Implementing risk management in public sector entities.
• The future of risk management in the context of AI advancements.
• Credit risk management in banking post-global financial crisis.
• Risk management strategies for emerging technologies.
• The role of psychological factors in risk management decision-making.
• Legal risks in international business operations.
• The impact of cultural differences on risk management strategies.
• Environmental risk management and corporate responsibility.
• Risk management techniques for protecting intellectual property.
• The role of insurance in comprehensive risk management.
• The challenges of liquidity risk management in financial markets.
• The future of risk management education and training.

20. Taxation Thesis Topics

• The impact of digital economy on global taxation frameworks.
• Tax policy as a tool for economic recovery post-pandemic.
• The effectiveness of tax incentives in promoting renewable energy investments.
• The role of taxation in addressing wealth inequality.
• International tax competition and its implications for global economic stability.
• The challenges of implementing value-added tax (VAT) in developing countries.
• Tax evasion and its impact on national economies.
• The role of tax policy in encouraging corporate social responsibility.
• The impact of tax reforms on small and medium-sized enterprises.
• Comparative analysis of progressive versus flat tax systems.
• The effectiveness of digital services taxes in the global economy.
• The role of taxation in sustainable development goals.
• Taxation strategies for digital currencies and blockchain transactions.
• The impact of tax policies on consumer behavior.
• The role of taxation in healthcare financing.
• Tax compliance challenges in the gig economy.
• The implications of tax havens on international relations.
• The role of automated systems in improving tax collection efficiency.
• Taxation and its impact on foreign direct investment flows.
• The future of estate taxes and their role in wealth distribution.
• Taxation of e-commerce transactions.
• The impact of international tax treaties on cross-border investments.
• The role of taxation in the informal economy.
• The challenges of carbon taxes in combating climate change.
• The role of tax audits in enhancing fiscal transparency.
• The impact of tax policies on retirement planning.
• Taxation challenges in the pharmaceutical industry.
• The role of taxation in funding public education.
• The impact of taxation on agricultural development.
• The future of consumption taxes in an increasingly digital world.

This comprehensive list of accounting and finance thesis topics has been curated to reflect the latest challenges and emerging trends within the field. Whether you are exploring traditional areas like taxation and corporate finance or delving into the evolving realms of fintech and international finance, these topics are designed to provide a robust foundation for your thesis research. Each category is intended to spark innovative thinking and encourage a deep exploration of issues that are pivotal to the current and future landscape of accounting and finance. By selecting a topic from this extensive collection, students can ensure their research is relevant, timely, and contributes meaningfully to their academic and professional growth in the field of accounting and finance.

The Range of Accounting and Finance Thesis Topics

Accounting and finance stand as critical pillars in the modern economic and corporate world, guiding everything from daily business operations to global financial strategies. The study of these disciplines is not just about learning to balance books or manage corporate assets; it’s about understanding the forces that drive economic activities and shape financial landscapes. Research in accounting and finance is paramount as it provides the empirical evidence needed to develop robust financial models, innovative management practices, and effective regulatory policies. The relevance of accounting and finance thesis topics is thus foundational to nurturing informed, adept professionals capable of navigating the complexities of financial markets and addressing the challenges of economic flux.

Current Issues in Accounting and Finance

• Globalization and Regulatory Complexity : As businesses operate across borders, the complexity of regulatory compliance increases. Researchers are tasked with exploring the implications of global regulatory frameworks and their synchronization, or lack thereof, which affects multinational corporations and global financial stability.
• Technological Disruptions : The rapid integration of technologies such as blockchain, AI, and machine learning in financial operations presents both opportunities and challenges. Studies focus on their impacts on financial privacy, security, and new types of financial crime, as well as their potential to improve efficiency and transparency.
• Ethical and Sustainability Challenges : With rising concerns over corporate responsibility and sustainable development, research is increasingly focusing on how financial practices can be aligned with ethical standards and sustainability goals. This includes studies on green financing, ethical investing, and the financial implications of corporate sustainability initiatives.

Recent Trends in Accounting and Finance

• Automation and Data Analytics : The adoption of advanced data analytics and automation tools is transforming traditional accounting tasks. Research topics explore the impact of these technologies on workflow efficiencies, data accuracy, and strategic decision-making within financial departments.
• Sustainable Finance : As the demand for environmentally and socially responsible investment options grows, there is an increasing focus on how financial markets can support ESG principles. Researchers examine the integration of sustainability into financial analysis and decision-making processes.
• Fintech Innovations : The emergence of fintech and its components like mobile payments, peer-to-peer lending, and cryptocurrencies are reshaping the financial services industry. Theses may focus on the regulatory challenges, market dynamics, and consumer behavior influenced by these innovations.

Future Directions in Accounting and Finance

• Digital Transformation : Future research will likely delve deeper into the consequences and potentials of continued digital transformation in finance, such as the widespread adoption of internet of things (IoT) technologies and further advancements in AI for automated trading and personal finance management.
• Predictive Finance and AI : With AI’s increasing capability to predict financial outcomes, future topics could include the development of AI-driven models for credit scoring, risk management, and investment strategies, emphasizing their accuracy, ethical considerations, and regulatory needs.
• Sustainability and Finance : An emerging research frontier is the intersection of finance with global sustainability challenges. Potential topics include the financing of climate change initiatives, the role of financial institutions in promoting sustainable practices, and the creation of innovative financial products that support sustainable economic growth.

The breadth of accounting and finance thesis topics is indicative of the field’s extensive scope and its significant impact on societal and economic frameworks. Continued research is essential for advancing theoretical foundations and developing practical applications that address both current challenges and future opportunities. This ongoing academic inquiry is crucial for fostering a financial landscape that is not only robust and dynamic but also ethical and sustainable, ensuring that the field of accounting and finance remains at the forefront of economic innovation and societal advancement.

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Research Proposal Example/Sample

Detailed Walkthrough + Free Proposal Template

If you’re getting started crafting your research proposal and are looking for a few examples of research proposals , you’ve come to the right place.

In this video, we walk you through two successful (approved) research proposals , one for a Master’s-level project, and one for a PhD-level dissertation. We also start off by unpacking our free research proposal template and discussing the four core sections of a research proposal, so that you have a clear understanding of the basics before diving into the actual proposals.

• Research proposal example/sample – Master’s-level (PDF/Word)
• Research proposal example/sample – PhD-level (PDF/Word)
• Proposal template (Fully editable) 

If you’re working on a research proposal for a dissertation or thesis, you may also find the following useful:

• Research Proposal Bootcamp : Learn how to write a research proposal as efficiently and effectively as possible
• 1:1 Proposal Coaching : Get hands-on help with your research proposal

PS – If you’re working on a dissertation, be sure to also check out our collection of dissertation and thesis examples here .

FAQ: Research Proposal Example

Research proposal example: frequently asked questions, are the sample proposals real.

Yes. The proposals are real and were approved by the respective universities.

Can I copy one of these proposals for my own research?

As we discuss in the video, every research proposal will be slightly different, depending on the university’s unique requirements, as well as the nature of the research itself. Therefore, you’ll need to tailor your research proposal to suit your specific context.

You can learn more about the basics of writing a research proposal here .

How do I get the research proposal template?

You can access our free proposal template here .

Is the proposal template really free?

Yes. There is no cost for the proposal template and you are free to use it as a foundation for your research proposal.

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For self-directed learners, our Research Proposal Bootcamp is a great starting point.

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List of 160 Accounting Research Topics in 2024

Table of contents

• 1  Interesting Accounting Research Paper Topics
• 2 Financial Accounting Research Topics
• 3 Auditing and Assurance Research Topics
• 4 Taxation Research Topics
• 5 Simple Accounting Research Topics
• 6 Advanced Topics for Accounting Research
• 7 Forensic Accounting Research Paper Topics
• 8 Managerial Accounting Research Paper Topics

Accounting might not sound like the world’s most exciting job, but you’d be surprised just how important it is. Every company worth its salt will need a top-shelf accountant, and to become one, you have to go through the necessary academic process. Now, learning to become an accountant is an uphill task, especially when you consider just how many research papers you’ll have to produce throughout your education. Finding the perfect accounting topics for research paper will be quite challenging, even for the most seasoned and well-prepared student.

Theoretically, you can draw inspiration for your accounting research paper topic from anywhere and from anything – but if you’ve ever actually written one, you’ll know that that isn’t the case. Instead, coming up with the topic alone will require extensive research and a lot of time, as a great research paper has to be:

• Well worded
• Properly formatted
• Based on research
• Extensive enough

It’s important to note that the quality of your research partially depends on the topic you choose. That means that by picking a good accounting topic (consider broadening it with our top picks of business research topics ), you can practically build your entire paper from there on forth, making the process far, far easier.

 Interesting Accounting Research Paper Topics

Now, to make the entire process that much easier, you can always opt for a research paper topic that someone else has thought of. It’s true, finding original topics can be arduous because as time goes by, the number of research papers done on any given subject keeps growing.

However, human creativity knows no bounds, which is why there will always be plenty of attention-grabbing and original options for you to pick from. To make it that much easier for you, we’ve decided to develop seventy top-tier accounting research paper topic ideas that you can use for your next research paper, which you can find below.

• How Can a Global Economic System Moving Toward Decentralized Currencies Ensure That Tax Revenue Is Protected?
• When Should a Business Consider Getting an Accountant?
• Is It Ethical to Use a Family Member as Your Accountant?
• Should Your Accountant Have Complete Control of the Organization’s Accounts?
• How Can the Accountancy Industry Adapt to the Shift Towards Digital Personal Accountancy Services That Threaten Monopolizing the Entire Industry?
• What Are the Ethical Ramifications of Trying to Secure the Lowest Possible Tax Payment for Large Companies Employing Thousands of People?
• Should Accounting Be Made Easier and More Accessible At a Governmental Level?
• What Are the Responsibilities of an Accountant When a Mistake Is Made?
• What Are the Best Practices for Accountants in Ensuring an Accurate Record of Finances Are Kept?
• Are Electronic Personal Accountancy Services an Excellent Alternative to a Trained Accountant?
• What Are the Most Common Methods Large Companies Employ to Reduce Their Tax Overhead?
• Should Large Companies Be Allowed to Reduce Their Tax Overheads?
• As the World Is Attempting to Move to a Flat Standard Global Tax Rate, How Will This Affect Industries?
• How Should an Accountant Best Manage Volatile Assets?
• Are Standard Yield and Inflation Calculations Still Viable Today?
• Can a Company Outgrow Standard Methods of Accountancy? How Should a Firm Manage This?
• Do Accountants Have the Moral Obligations to Follow All of Their Client’s Instructions, Even if They Ask for Something Improper?
• Should Accountants Consider Bitcoin and Other Cryptocurrencies When Assessing a Client’s Net Worth?
• Is the Academic World of Accounting Keeping up With the Way That the Industry Is Changing?
• What Role Does Live Information Play in the Accounting Process and How Can Live Data Provide More Accurate Results?
• Government Regulations and How They Influence the World of Accounting
• Accounting Software and SAAS Solutions in the Modern Accounting World
• How Much Should Accountants Charge Now That Outsourcing Is Becoming an Increasingly Popular Choice
• Accounting, Gambling, Cryptocurrencies, and Other Forms of Loosely Regulate Income and How Accountants Should Deal With Them
• Why Do the World’s Largest Companies Avoid Paying Taxes, and How New Accounting Regulations Can Put a Stop to That?

Financial Accounting Research Topics

• The Impact of Artificial Intelligence on Financial Reporting Accuracy
• Exploring the Role of Blockchain in Enhancing Financial Statement Transparency
• How Fair Value Accounting Influences Investor Confidence in Uncertain Markets
• The Effect of Global Economic Shifts on International Financial Reporting Standards (IFRS) Adoption
• Assessing the Impact of Remote Work on Financial Reporting Processes and Accuracy
• Financial Accounting and Sustainability Reporting: Bridging the Gap for a Greener Future
• The Role of Big Data Analytics in Improving Financial Statement Quality
• Analyzing the Impact of Accounting Regulations on Small Business Financial Reporting
• How Digital Transformation is Reshaping Financial Accounting Practices
• The Influence of Corporate Governance on Financial Statement Reliability
• Evaluating the Challenges of Financial Reporting in Multinational Corporations
• The Effectiveness of Financial Control Systems in Preventing Corporate Fraud
• Tax Implications and Financial Reporting: Navigating the Complexities of Global Tax Laws
• The Role of Financial Accounting in Crisis Management: Lessons from the Pandemic
• Exploring the Ethical Implications of Earnings Management in Financial Reporting
• The Relationship Between Financial Reporting Quality and Stock Market Volatility
• The Impact of Cryptocurrency on Financial Statements and Reporting Standards
• Assessing the Role of Forensic Accounting in Uncovering Financial Misstatements
• How Environmental, Social, and Governance (ESG) Factors Influence Financial Performance Reporting
• The Role of Financial Ratios in Predicting Company Bankruptcy: A Modern Analysis
• The Role of Financial Reporting in Corporate Governance
• Innovative Techniques for Improving Financial Statements Accuracy
• The Future of Fair Value Accounting in a Digital Economy
• Adoption of International Financial Reporting Standards (IFRS) in Emerging Markets
• Impact of Financial Performance Metrics on Investor Behavior
• The Influence of Changing Accounting Regulations on Corporate Compliance
• Modern Accounting Practices for Sustainable Business Growth
• The Importance of Financial Statement Transparency in Preventing Corporate Fraud

Auditing and Assurance Research Topics

• The Impact of Auditing Practices on Financial Reporting Quality in Global Markets
• Integrating Risk Management into the Auditing Process: Challenges and Opportunities
• The Role of Forensic Accountants in Detecting and Preventing Corporate Fraud
• How Corporate Governance Influences the Effectiveness of Audit Committees
• The Ethical Dilemmas in Auditing: Balancing Independence and Client Relationships
• Enhancing Financial Reporting Transparency through Assurance Services
• The Role of Financial Analysis in Strengthening Audit Procedures
• Innovative Auditing Procedures for Ensuring Compliance in the Digital Age
• The Evolution of Auditing Standards in the Age of Digital Transformation
• Assessing the Impact of Continuous Auditing on Organizational Efficiency
• The Role of Data Analytics in Enhancing Audit Quality
• Auditing Challenges in the Era of Remote Work: Ensuring Accuracy and Integrity
• The Future of Assurance Services in a Blockchain-Driven World
• How Artificial Intelligence is Revolutionizing the Auditing Process
• The Role of Environmental, Social, and Governance (ESG) Factors in Auditing
• Auditing in the Cryptocurrency Industry: Best Practices and Emerging Issues
• The Impact of Regulatory Changes on Audit Independence and Objectivity
• Cybersecurity Audits: Protecting Organizations in a Digitally Connected World
• The Role of Internal Audits in Strengthening Corporate Governance
• Challenges in Auditing Small and Medium-Sized Enterprises (SMEs)
• The Importance of Ethics in Auditing: Preventing Conflicts of Interest
• Auditing and Assurance in Non-Profit Organizations: Ensuring Accountability
• The Integration of Sustainability Audits into Traditional Auditing Practices

Taxation Research Topics

• The Role of Digitalization in Transforming Taxation Practices in the Banking Industry
• Integrating Risk Management Strategies to Minimize Corporate Tax Liabilities
• The Impact of Advanced Accounting Information Systems on Tax Compliance
• How Forensic Accountants Aid in Uncovering Tax Evasion Schemes
• The Influence of Corporate Governance on Tax Planning and Avoidance
• Analyzing the Effectiveness of Financial Analysis in Identifying Tax Risks
• The Importance of Internal Control Systems in Preventing Tax Fraud
• How Tax Audits Play a Critical Role in Ensuring Compliance and Protecting Revenue
• The Impact of Cryptocurrency on International Taxation Policies
• Taxation Challenges in the Gig Economy: Ensuring Compliance and Fairness
• Exploring the Effects of Carbon Tax Implementation on Corporate Financial Strategies
• The Role of Tax Incentives in Promoting Renewable Energy Investments
• How Global Trade Agreements Influence Corporate Tax Obligations
• The Impact of Tax Reforms on Small and Medium Enterprises (SMEs)
• Evaluating the Effectiveness of Tax Policy in Reducing Income Inequality
• The Role of Artificial Intelligence in Enhancing Tax Collection Efficiency
• Tax Planning Strategies for Multinational Corporations in a Post-BEPS World
• The Influence of Corporate Social Responsibility on Tax Aggressiveness
• How E-Commerce Growth is Reshaping Sales Tax Regulations
• The Effectiveness of Wealth Taxes in Addressing Economic Disparities
• Exploring the Relationship Between Corporate Tax Rates and Foreign Direct Investment
• The Impact of Digital Services Taxes on Global Tech Giants
• Tax Compliance Behavior Among High-Net-Worth Individuals: A Behavioral Economics Perspective

Simple Accounting Research Topics

• Are the Current Financial Legislations Up to Date Enough For the Modern Financial World?
• How Companies Use Software to Improve Their Accounting
• Do More Money, Taxes, and Transactions Mean More Trouble for Accountants?
• How Accountants Use Financial Balance Sheets to Streamline Their Operations
• Should the Government Have Insight Into Every Megacorporation Financial and Accounting History
• Lying and Accounting – a Match Made in Heaven or a Match That Leads to a Lengthy Prison Sentence
• the Rapidly Emerging Threat of Decentralization and What It Means for the Modern Financial Framework
• Finances, Accounting, and Fraud – How Accountants Wash Their Hands of White-Collar Crime
• Tax Regulations for Small Businesses Vs. Tax Regulations for Larger Businesses | Why Does the Small Guy Pay More in Taxes?
• The Dangers of Outsourcing Accounting Departments to Loosely Regulated Countries.
• Debts, Leases, and Rent – How Small Businesses Bury Themselves Before They Even Start Working
• What Do 2008, 2012, and 2021 Global Financial Crises Have in Common?
• Stunting Economies and Who Makes the Most Money Out of It
• Accounting Automation and What This Means for Accountants
• How Does Capital Budgeting Work for Businesses With Next to No Start-Out Capital

Advanced Topics for Accounting Research

• Exploring New Trends in Accounting Research and Why They Matter
• How the Banking Industry Shapes the Future of Accounting Standards
• Advanced Risk Management Techniques That Could Transform Accounting Practices
• Innovations in Accounting Systems and Their Impact on Financial Reporting
• Why Advanced Cost Accounting Strategies Are Key to Maximizing Profitability
• Understanding the Impact of Changing Financial Accounting Regulations on Global Corporations
• Ethical Dilemmas in Accounting and How to Balance Profitability with Integrity
• The Future of Accounting in a Cashless Society
• Exploring the Impact of AI on Financial Decision-Making in Accounting
• The Role of Forensic Accounting in Uncovering Hidden Assets
• How Environmental Regulations Are Shaping Accounting Practices
• Blockchain Technology and Its Potential to Revolutionize Auditing
• The Challenges of Implementing Global Accounting Standards in Multinational Corporations
• The Influence of Behavioral Economics on Corporate Financial Reporting
• How Social Media Data Is Being Used in Modern Accounting
• The Impact of Cybersecurity Threats on Financial Audits
• Why Traditional Accounting Methods Will be Replaced by Real-Time Data Analysis

Forensic Accounting Research Paper Topics

• The Mechanics of Money Laundering and How to Know Your Enemy as an Accountant
• How Corruption Might Blur the Line Between Finances and Fraud
• So You’re Being Investigated. What to Do?
• How to Conduct Yourself When You’re Representing Your Company in Court
• Governments and What They’re Looking for in Bad Books
• The Different Methodologies Behind Exploring and Finding Out Forgeries in Accounting Reports
• Forensic Accounting in Theory vs. Forensic Accounting in Practice, the Fundamental Differences Between the Two
• What Are the Skills Required for Forensic Accounting
• The Dangerous World of Forensic Accounting. What They Don’t Teach You in School
• Unraveling the Mystery Behind the Goldman Sachs Accounting Fraud Accusations
• Mass Processing and How It Might Invalidate Accounting Reports
• Public Accounting and Corporate Accounting. Two Different Beasts With the Same Goals
• Career Options as a Forensic Accountant and How to Find a Job in the Industry
• Criminal Forensics and Accounting Fraud. What Does the Government Really Know About Your Books
• Forged, Fraudulent, or Substandard – How Semantics Can Turn a Court Case Into a Prison Sentence

Managerial Accounting Research Paper Topics

• How Leading an Accounting Department Can Make or Break a Business
• The Software That Accountants Use and Its Implication in Day-to-Day Activities
• How Managing a Companies Finances Opens a Lot of Doors to Less-Than-Legal Activities
• Managing an in-House Team vs. Managing an Outsourced Accounting Them | The Challenges and Benefits of Both
• Why Companies Should Invest More Resources Into Their Accounting Departments
• The Risks That Lead Accountants and Managers Take On When Doing Day-to-Day Accounting
• Getting Accused of Fraud and Who Gets to Flip the Bill
• Avoiding Jail as a Dirty Accountant | The Many Tactics That Allow You to Lie in the Books and Avoid Prison Time at the Same Time
• The Digital World and Whether It’s a Safer Platform for Accounting or an Unnecessary Liability Prone to Cybercrime
• Stolen Accounting Information and What It Means for the Financial Future of Your Company
• Playing the IRS | How Accounting Managers Steer Their Departments to Minimize Taxes
• Long Term Debt vs. Short Term Debt, Which One Works Better for Smbs
• Financial Experts, Investors, and Accountants | Exploring the Relationship Between the Money Flowing in and the Ones Handling It
• The Multiplication of Long-Term Debt and How to Minimize It
• How to Hire the Best Accountants to Be a Part of Your Accounting Department and What to Look Out for

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An research proposal examples on finance and accounting is a prosaic composition of a small volume and free composition, expressing individual impressions and thoughts on a specific occasion or issue and obviously not claiming a definitive or exhaustive interpretation of the subject.

Some signs of finance and accounting research proposal:

• the presence of a specific topic or question. A work devoted to the analysis of a wide range of problems in biology, by definition, cannot be performed in the genre of finance and accounting research proposal topic.
• The research proposal expresses individual impressions and thoughts on a specific occasion or issue, in this case, on finance and accounting and does not knowingly pretend to a definitive or exhaustive interpretation of the subject.
• As a rule, an essay suggests a new, subjectively colored word about something, such a work may have a philosophical, historical, biographical, journalistic, literary, critical, popular scientific or purely fiction character.
• in the content of an research proposal samples on finance and accounting , first of all, the author’s personality is assessed - his worldview, thoughts and feelings.

The goal of an research proposal in finance and accounting is to develop such skills as independent creative thinking and writing out your own thoughts.

Writing an research proposal is extremely useful, because it allows the author to learn to clearly and correctly formulate thoughts, structure information, use basic concepts, highlight causal relationships, illustrate experience with relevant examples, and substantiate his conclusions.

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Accounting Proposal Template

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Accounting Proposal

Prepared for: [Client.FirstName] [Client.LastName] [ Client.Company]

Created by: [Sender.FirstName] [Sender.LastName] [ Sender.Company]

Cover Letter

[Client.FirstName] [Client.LastName] [Client.Company] [Client.Company.Address]

[Date] [Sender.Company.Address]

Dear [Title] [Client.LastName] ,

Whether your business is new or old, it needs efficient accounting services for growth and sustainability. Having your books in top shape all year round is an achievement that can help your business function smoothly and provide grounds for sound and promising business decisions.

As your accounting needs will continue to grow with your business, it is imperative to pay careful thought to a long term and viable solution for this vital part of your business. By hiring [Sender.Company] to take care of all your accounting needs, you will be ensuring yourself a step in the right direction. By letting us be your professional accountants you will:

• have availed the services of highly qualified, experienced accounting professionals;
• more time to run your business without having to think about all the numbers; and
• saved resources to run your business successfully.

Given the opportunity to work for your promising company, we will prove, with our dedication and high performance, that you have purchased peace of mind in the guise of our professional accounting services.

Sincerely, [Sender.Company]

[Sender.FirstName] [Sender.LastName] [Sender.Title]

[[Project.Name]] [Sender.Company]

Project Description

[ Client.Company] seeks a full review of their historical financial records and future accounting needs.

At the start, our experts carefully review your past records and assess your financial services needs according to the nature of your company and suggest the services model best suited to your requirements. The work plan is finalized only after an initial (and possibly subsequent) extensive consultation with [ Client.Company] . Periodic review of our services and client feedback is an essential feature of our work plan which ensures that we remain an efficient accounting partner for your business.

Executive Summary

Accounting is a function that forms the core of any business. Important business decisions rely heavily upon the financial information at all stages of a project, from planning to execution to finalization. Efficient bookkeeping and financial control ensures the company runs smoothly with an eye for growth. Data, statements and projections are all vital financial figures that a business must have on-hand for sound business performance. Operating as a neutral third party, [ Sender.Company] will provide accurate and unbiased data to [Client.Company] .

[Sender.Company] offers proven expertise in areas such as bookkeeping , accounting , and controller services . Bookkeeping includes the day-to-day business transactions like customer payments, bills, invoices, bill payments, disbursements, and withdrawals. We maintain ledgers for Accounts Receivable, Accounts Payable, and cash accounts and produce daily or weekly reports according to the clients’ preference. Payroll and related activities with tax calculation are also part of our portfolio. Our repertoire also includes preparing periodic reports, financial statements, bank reconciliations and taking care of your general accounting needs.

• Provide reliable, efficient, and experienced accounting support to your business;
• Ensure sound financial advice based on regular maintenance of your financial data; and
• Contribute towards long term and sustainable success of your business by keeping an eye on the projections and performance with regular appraisals and financial reports.

We will keep [ Client.Company] apprised at all stages of our accounting procedures with regular reports for [ Client.Company] ‘s reference and review. All data will be accessible to the client around the clock through dedicated servers using the most modern software and backup facilities. In addition, we also act as business advisors by keeping an eye on the market trends and advising our clients on using the most modern and efficient methods related to accounting and financial reporting.

According to a recent estimate, outsourcing accounting work can reduce your business cost by as much as 30%. Hiring a specialist accounting firm like [ Sender.Company] will not only lower your business costs but will also provides [ Client.Company] with the benefit of an efficient and experienced accountants.

[Sender.Company] At A Glance

At [ Sender.Company] we have built a team of financial experts in business with over 12 years of combined experience. Our founders came together in 1993 to start this company in the California area. As a company, we are recognized for our work and have been recognized for our achievements.

Our accounting professionals are highly qualified and specialized accountants working on the most up-to-date accounting software programs available and also continually stay up-to-date on the newest accounting laws.

[ Sender.Company] uses the most popular accounting software such as MYOB, Oracle, QuickBooks, Quicken and SAP.

Cost Summary

Below you will find a cost breakdown of [Sender.Company] 's services.

Initial Account Setup

Ongoing Monthly Expenses

Ongoing Quarterly Expenses

Ongoing Early Expenses

Expense Summary

Price Quote Disclaimer

This pricing quote is tentative and subject to change based after the initial assessment of the state of [ Client.Company] ‘s bookkeeping records.

Contract Terms

This Accounting Contract ("CONTRACT") is made and entered into by [ Sender.Company] , a duly licensed and certified public accounting firm in the State of California with its principal place of business located at 200 Clock Tower Pl Carmel, California(CA), 93923, and [ Client.Company] , located at 200 Elaine Dr Pleasant Hill, California(CA), 94523, effective on May 12. It shall continue for a period of 2 years or until terminated as provided by this CONTRACT.

Type your text here…

Confidentiality

[client.company] ‘s cooperation, limitation of liability, termination.

If to [Client.Company] : [Client.Company.Address] If to [ Sender.Company] : [Sender.Company.Address]

Choice Of Law

This agreement shall be construed in accordance with the laws of the State of California.

Entire Agreement

This sets forth the entire agreement between [ Client.Company] and [ Sender.Company] . None of the terms within this business contract shall be amended, except in writing and signed by both parties.

[Sender.Company]

MM / DD / YYYY

[Sender.FirstName] [Sender.LastName]

[Client.Company]

[Client.FirstName] [Client.LastName]

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Sample PHD Finance and Accounting Dissertation Proposal

Here is a sample that showcases why we are one of the world’s leading academic writing firms. This assignment was created by one of our expert academic writers and demonstrated the highest academic quality. Place your order today to achieve academic greatness.

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An Analysis of the Impact of Financial Volatility Estimates and Option Pricing Methods on the Returns and Risk Assessment in the Saudi Stock Market

Introduction.

Volatility is defined as the statistical measurement of the dispersion in a market index considering the returns (Abdalla and Suliman, 2012). The central banks and regulatory authorities of stock exchanges have highly focused on volatility modelling and forecasting by using asset pricing models for measuring risks and using option pricing formulas for maximising returns.

The Black-Scholes model is an option pricing formula that delivers the scope of portfolio management of stocks along with delivering reliable estimates of volatility (Bhowmik & Wang, 2020). The Saudi stock exchange is also known as Tadawul and it was established in 2007. Tadawul has a market cap of SAR 8.23 trillion and its trade volume amounts to SAR 380.89 billion.

The research topic is to conduct an analysis of the impact of financial volatility estimates and option pricing methods on the returns and risk assessment in the Saudi Stock Market.

Reason for Choice

The research topic has been selected as volatility has become an integral component of the present financial markets and most of the studies conducted by the past authors have focused on the relationship between volatility of the oil prices in Saudi Arabia and the stock prices. This research will evaluate how the estimation of financial volatility along with using option pricing models can be used for increasing the returns in the Saudi stock market along with conducting a financial risk assessment.

This research will provide more information regarding the dependencies among financial volatility and the Saudi Stock Market along with evaluating the significance of forecasting methods for maximizing gains and minimising risk. The research will provide the investors with better decision making parameters considering the alterations in returns due to financial volatility.

The Objectives and Expected Research Contribution

This study research aims to evaluate the influence of financial validity extremists and option pricing methods on the returns and risk assessment in the Saudi Stock Market. The research objectives include analysis of the significance of financial volatility modelling and estimates in the Saudi stock market.

The research will also contribute in the domain of option pricing models that can be used for evaluating the risk associated with the stock prices for guiding the decision making of the investors. The present condition of the Saudi stock market along with its dependencies on oil and other commodities will also be evaluated as an objective of this research.

Lastly, the ways in which returns of investment can be maximized in the Saudi stock market by conducting a proper risk assessment by using financial volatility forecasting and option pricing models will also be discussed. This will facilitate the foreign investors to understand the fluctuations in the Saudi stock along with helping the risk manager is and investors to raise awareness about the risk in Tadawul.

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Research Background and Questions

In Saudi Arabia, the volatility of the stock market and the overall financial industry in the last decade was due to the changes in oil prices. However, the BASEL accords were updated to implement BASEL III for improving the banking and financial regulations. The stock prices in the nation have been declining since 2015 due to the fall in the price of crude oil (Kalyanaraman, 2014).

The government of the country has established a model for Vision 2030 by integrating financial forecasting mechanisms to reduce the dependence on oil for the economy (Simmons, 2006). Volatility is desired in the market as stagnant stock prices do not yield any profits. However, high volatility also implies high risk for the security, and it is measured by using variance and standard deviation among the returns from the market index.

The research questions are:

• What is the importance of financial volatility estimates in the stock markets?
• In what ways do option pricing models facilitate risk assessment and decision making in the stock market?
• What is the present condition of the Saudi Stock market considering the dependencies, returns and risk?
• What is the impact of financial volatility estimates and option pricing methods on the returns and risk assessment in the Saudi Stock Market?

Literature Review

The financial assets have the characteristics of providing returns on the investment but are also susceptible to market risks due to the returns being variable (Black, 1976). The volatility of the assets remains variable, requiring the forecasting of stocks to analyse the market risk involved. Examination of the stock volatility is crucial for minimising the risk and losses while contributing to increasing financial gains.

Option pricing methods refer to the parameter of volatility for evaluating the price of the stocks (Birge and Zhang, 1999). This is beneficial for risk assessment applications and general portfolio management of the stocks. As per Bhowmik & Wang (2020), price volatility estimation enables the financial institutions to become aware of the current volatility value of the assets they are managing and estimating the future values for maximising investors’ returns. According to Lim and Sek (2013), the two methods of determining financial volatility forecasting include using the GARCH and ARMA models.

Methodology

The purpose of this research is to evaluate the impact of estimating financial volatility and option pricing methods on the return on investments and risk assessment in the Saudi Stock Market. This research will be conducted using the positivism philosophy for using first and information for deriving the findings.

The research will be conducted using an inductive approach and considering an experimental design to establish the linkage among the variables in the research topic (Saunders et al., 2007). The research will be conducted by conducting a semi-structured interview with 10 Saudi stock exchange employees to understand the implications of financial volatility forecasting and option pricing models.

Limitations

The research limitations include time and budget restrictions that inhibit surveying with the investors in the Saudi Stock exchange.

The research will require 180 days or six months to complete.

If you need assistance with writing your dissertation proposal, our professional dissertation proposal writers are here to help!

The research will be conducted by analysing the data collected from the interview by forming a thematic analysis for evaluating the open-ended responses. Secondary data will also be considered in this research for comparing the findings from the immediate reactions.

This investigation will identify the measures that are best suited for guiding the investors and financial advisors regarding the maximisation of returns and risk minimisation in the Saudi stock market by using financial volatility estimates and option pricing.

Abdalla, S. Z. S. (2012). Modelling Stock Returns Volatility: Empirical Evidence from Saudi Stock Exchange International Research Journal of Finance and Economics, 85, 166-179.

Bhowmik, R., & Wang, S. (2020). Stock Market Volatility and Return Analysis: A Systematic Literature Review. Entropy, 22(5), 522.

Birge, J.R. and Zhang, R.Q., 1999. Risk-neutral option pricing methods for adjusting constrained cash flows.  The Engineering Economist ,  44 (1), pp.36-49.

Black, F. (1976). Studies of stock market volatility changes.  1976 Proceedings of the American Statistical Association Business and Economic Statistics Section .

Kalyanaraman, L. (2014). Stock market volatility in Saudi Arabia: An application of univariate G.A.R.C.H. model.  Asian Social Science, 10 (10), 142.

Lim, C.M. and Sek, S.K., 2013. Comparing the performances of GARCH-type models in capturing the stock market volatility in Malaysia.  Procedia Economics and Finance ,  5 , pp.478-487.

Saunders, M., Lewis, P.H.I.L.I.P. and Thornhill, A.D.R.I.A.N., 2007. Research methods.  Business Students 4th edition Pearson Education Limited, England .

Simmons, M.R., 2006. Twilight in the desert: The coming Saudi oil shock and the world economy. John Wiley & Sons.

Frequently Asked Questions

How to write a phd dissertation proposal.

To write a Ph.D. dissertation proposal:

• Choose a research topic.
• Develop a clear problem statement.
• Outline objectives and methodology.
• Review literature.
• Present a timeline.
• Seek feedback from advisors.
• Revise and finalize the proposal before submission.

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150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

• Differences between financial accounting and managerial accounting.
• Managerial accounting in the 21 st century.
• The impact of managerial accounting in big businesses.
• The major components of activity-based costing.
• How managerial accounting affects international finance.
• The impact managerial accounting has on human resources.
• The major components of capital budgeting.
• How managerial accounting affects internal business decisions.
• Effective ways of adopting managerial accounting into small businesses.
• Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

• Cost of manufacturing goods overseas.
• The cost of instituting anti-harassment programs.
• Inventory and cost of products sold in the U.S.
• Reinventing accounts payable processes.
• Using best practices to boost the bottom line.
• The cost of keeping human resources on staff.
• Simplifying procedures in accounts payable.
• The cost of updating internal systems with technology.
• The cost-effectiveness of employee training.
• Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

• How to run an efficient large accounting department.
• Red flags in outdated accounting processes.
• Identifying unconventional processes in payment processes.
• Utilizing paperless processes in small businesses.
• Applying EDP to accounts payable processes.
• The benefits of automating payables and receivables.
• Outsourcing procurement processes to save money.
• Automation to handle repetitive processes.
• The need for diversifying skills in accounting.
• The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

• The impact the Jobs Act will have on large businesses.
• The positive effects tax cuts will have on small business.
• The risks of offshore accounting on U.S. businesses.
• The need to update software each year to avoid accounting problems.
• How small businesses are falling behind in accounting practices.
• The impact bonus depreciation allows businesses.
• Applying to government relief programs.
• Describe the role the internet has on accounting.
• The trustworthiness of online accounting programs.
• The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

• Discuss why companies need to incorporate automated processes.
• The problems with ethics in accounting practices.
• Technology advancements that improve accounting accuracy.
• The problem with accuracy in decade-old software.
• Explain the best way to help accountants work manually.
• Describe the historical prospect of best accounting practices.
• The most effective way to become a certified accountant.
• Compare accounting systems that improve processes.
• The quick flow of data and the value on today’s accountants.
• The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

• Explain the concept of accounting theory to practice.
• The theories behind normative accounting practices.
• The effect theories in accounting have on businesses.
• Challenges of taking theory to practice.
• The major changes in accounting practices over the last 25 years.
• The impact the internet has had on accounting ethics.
• Accounting practices in the 21 st century.
• The challenges of accounting technologies on fast-growing companies.
• The dangers the internet poses toward ethical accounting.
• Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

• Use of efficient accounting software in tax season.
• Applicable Professional and Legal Standards.
• The difficulties in using offshore accounting.
• The most effective way of managing earnings.
• The development of cash flow in the United Kingdom.
• The development of cash flow in the United States.
• The best way to manage personal finances.
• The effect financial markets have on personal spending.
• Debt management in large corporations.
• Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

• Methods for identifying instances of money laundering.
• The government’s right to search private accounts.
• The use of tax records to report possible crimes.
• Class action litigation cases in the United States.
• Court use of forensic accounting in criminal cases.
• Forensic accounting to develop better anti-fraud programs.
• A company’s reliance on forensic accounting to prevent theft.
• Establishing controls in emerging international markets.
• Forensic accountants and their role in court proceedings.
• Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

• Impact of accounting research on financial practices.
• Scientific research studies in modern economies.
• Modern accounting concepts and applications.
• The change in accounting practices over the last two decades.
• Describe the components of Positive Theory.
• Marketplace discipline across major industries.
• Major accounting theories and techniques in big businesses.
• The use of technology to reduce accounting costs.
• Technology theory in the use of modern accounting.
• Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

• Compare accounting software versus manual accounting.
• Tax management procedures in the 21 st century.
• The risks of updated technology in small companies.
• The costs associated with broader health care in the workplace.
• The history of accounting in the 20 th century.
• The best method of managing debts without difficulties.
• Accounting problems caused by online transactions.
• Cryptocurrency and its impact on modern accounting practices.
• Forecasting jobs in the field of accounting.
• The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

• Compare and contrast different cryptocurrencies.
• The definition of a successful and modern business account.
• Non-profit organizations and tax reductions.
• Sports accounting in today’s world of social media.
• The financial benefits of having a second stream of revenue.
• Financial stock management of overall earnings.
• The relationship between corporate donations and accounting.
• Minimizing risks in big and small-sized businesses.
• The impact that tax deductions have on big businesses.
• Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

• The instances of “cooking books” in the 21 st century.
• The best approach to update accounting systems.
• Fraud cases currently in the United States.
• The importance of forensic accountants in fraud cases.
• The reasons account reports have government regulations.
• The benefits of incorporating computerized accounting.
• The need for companies to make changes to accounting departments.
• Evolving accounting practices that reduce the risk of theft.
• The effects offshore gambling has had on accounting.
• Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

• The evolution of accounting practices over the last century.
• The biggest ethical concerns about accounting.
• Minimizing taxes when you are a small company.
• Accounting software that will cut company costs.
• The best way to lower taxes through accounting practices.
• Describe the way managerial accounting is affected by international markets.
• Explain the major factors of management earnings.
• The most accurate way to figure out the estimated tax on a company’s earnings.
• The quickest way to become a certified accountant.
• Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

• The ways small businesses can benefit from advanced technologies.
• Describe how IT affects financial analysis for reporting.
• Explain how companies use AIS to collect and store data.
• Explain the 10 elements used to understand AIS.
• Rank the best accounting information systems.
• The future of AIS in small business financial practices.
• Explain how AIS eliminates the use of balance sheets.
• AIS technologies save money in large businesses.
• The future of AIS in small to mid-size businesses.
• Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

• Describe how forensic accounting can reduce risk to small businesses.
• Describe the challenges value and cost that managers deal with.
• The biggest changes to accounting practices in the 21 st century.
• The benefits of having separate controlling accounts.
• The rapid flow of data and the importance of modern accountants.
• Describe how forensic accountants conduct their investigations.
• The most likely causes of financial instability in small businesses.
• Explain the factors one must consider before investing.
• Describe the differences between financial and management accounting.
• Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

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FREE 14+ Accounting Proposal Samples in PDF | MS Word

An accounting proposal is created as a response to a request for an accounting services proposal or to make bid. It is also used when there is a need to as for funding for something or to convince potential clients to provide financial support to a specific project program. It is very important that the proposal is well-written and convincing because this is how you will persuade people or organizations to believe in your cause. There are actually a lot of sample proposals were you can get help from, which makes writing proposals a bit easier and more convenient. Below are some samples that you might want to check out for help or as sample reference.

Accounting Proposal Samples

1. accounting proposal template, 2. free sample accounting proposal template, 3. accounting business proposal template, 4. accounting training proposal template, 5. accounting services request for proposal template, 6. simple accounting proposal template, 7. sample independent audit & accounting services proposal template, 8. sample proposal for auditing and accounting services template, 9. accounting consulting proposal template, 10. sample accounting compilation engagement proposal template, 11. accounting indirect cost proposal template, 12. sample accounting firm proposal template, 13. editable accounting proposal template, 14. accounting services proposal template, 15. sample request for proposal for accounting auditing services template.

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A basic proposal outline is what you need if you are just getting started with writing proposals. Well, you can get a basic proposal just by looking into this simple accounting proposal sample. What’s in it for you? This sample proposal makes a reliable reference to help you write a simple yet detailed proposal of your own. Simple don’t always mean unreliable. It is often even better than other heavily customized proposals that you may find elsewhere.

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This sample proposal includes a letter sample of transmittal, a profile of the proposer, details about independence and licensing, their firm’s qualifications and experience, a summary of the proposer’s qualifications, references, comprehensive dollar bid, etc. It has everything that you need in a good reference material. it will surley be worth yor time checking this sample out.

How to create an accounting services proposal? You will need all the help that you can get if you want to create an accounting proposal that works. You can do that with the help of various proposal samples and request for proposal templates that you can find online, just like the sample shown above. The proposal tells about the qualifications of the proposer an the many accounting services that they have provided to various clients. Knowing this will help you properly position these information in you own proposal.

It is essential fr any company to make sound business decisions, especially decisions that involves the company’s finances. That is why any company would seek out the help of accounting consultants. Accounting consultants provide their clients the help that they need so that they can analyze financial information that are crucial to making the best applicable business analysis decisions. And with just the right proposal, these consultants can land themselves a job with their target clients.

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Looking for a proposal sample that you can easily modify? Well, you do’t have to look any further because what you are looking for is right in front of you. In this sample, you will see some parts that are highlighted in green or yellow, which indicates that they are important information or you need to supply them with the required information. Every section of the proposal quotation is also written in bold so that they can be easily distinguished from the rest of the texts. Anince it is made available in Word, you will surely find it easy to use.

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Administration, personnel and security costs are just some of the things that are included in an indirect cost. Indirect cost are often referred to as overhead expenses where they are not directly accountable for the costs of a project. This sample indirect cost proposal is a short and simplified version that is used to help expedite related business negotiations. Included in this sample is a sample checklist , an introduction, a certificate of indirect costs, an accountant’s sample report , an accounting system description, an organizational chart, etc.

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An accounting firm proposal is one of the essential tools that an accounting firm must have so that they can introduce the services that they offer to their potential clients and attract more clients to their business. Using a reliable sample will be to your advantage and will help you get ahead of your competition. This sample is basically everything you need to make a convincing proposal that your clients intake will surely love.

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If help is what you need, then help is what you get with this editable accounting proposal sample. This proposal includes a description of the details or information that must be included in every part or section of the proposal. Through this, you will be able to write relevant and high-quality content on your own work analysis . This sample is undoubtedly useful and convenient. Check it out now!

Size: 118 KB

Another sample that you can use as a guide or reference is this accounting services proposal sample. It uses a simple yet professional layout that will surely make you want to read though all of the pages of this eight-paged proposal. The information that you will find here, include the firm’s background and philosophy, engagement approach and strategy, project scheduling and staffing of engagement, engagement fees, and references.

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What is a request for proposal? A request for proposal or RFP is a document that is used to call out to interested organizations or entities to respond to a certain need in the form of a proposal. The request is written by an organization in need, where they provide formatting specifics and other proposal writing details that they want to be followed by interested participants. Checking out this sample will help you further learn about requests for proposals and become familiar with its contents.

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Call for Research

Ai generator.

Whether you are planning to release the next issue of your journal, or you are organizing an academic conference , you are going to need the scholars in the field of concern to submit their original research papers. Instead of emailing all of the academics you know, you can put up a call for research papers on your website, social media pages, and inside universities.

A call for research papers is an invitation for researchers and academics to participate in a gathering of brilliant minds in the field. Interested researchers can express their intent to participate by sending you abstracts of original scholarly articles. If it is for a journal, the articles will be up for peer review. For conferences and workshops, a committee will screen the submissions and send out confirmation emails to the people whose research papers and articles are accepted for presentation. The call can also be an invitation for esteemed academics to speak at the conference.

Popping The Science Bubble

It wasn’t always that scientific findings were made known outside the academic circle. Communication about scientists’ findings and discoveries were like whispers within the scientific community, available to only the very few. Private entities funded scientific studies and received the results in return. It wasn’t until science-born innovations in the 19th century began to positively impact how people lived that public institutions began sponsoring research studies. With that, research was gaining a wider audience.

Diffusion Of Knowledge

With the realized potential scientific pursuit for future developments, research grants and funding have been made available to studies that align with an entity’s principles and goals. Another catalyst for the exposition of research to the public also occurred in the 19th century. Knowledge was no longer confined within elite circles as industrialization allowed for more inclusive learning, uplifting the literacy of the common man. The interest in science and research increased. By the end of the century, scientific communication exists in publicly accessible mediums for public consumption.

Stewards Of Science

Today, access to research articles and scientific buzz is a lot easier, thanks to a variety of communication media that people can subscribe to. It is our responsibility as an academic institution and scientific organization to keep the lines open between scientific knowledge and society. Media like online and printed journals allow the public to learn about the recent advances in different scientific fields. They also serve as official chatboxes for scientists to discuss with fellow academics the current research projects and happenings in the community. Meanwhile, conferences are a more personal platform for this conversation. These events also allow students to interact with and learn from mentors and veteran scientists.

10+ Call for Research Examples

A call for research, therefore, is more than a formal invitation for scholarly work and participation. It allows for the growth and dissemination of scientific knowledge. After all, it was the availability of knowledge that ignited the masses’ interest in science and research. That raging fire brought us to where we are today. It is beneficial that we keep these learning channels open through the calling for submission of research papers and articles.

1. Call for Agriculture Research Example

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2. Call for Targeted Research Example

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3. Joint Call for Research Example

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4. Basic Call for Grant Research Example

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7. Call for Research Chair Example

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9. Printable Call for Research Example

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10. Standard Call for Research Example

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11. Call for Research Projects Example

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Calling for Research Papers

Anyone can announce research paper submissions, but not all of these notices will be well-received. How do you make your bulletin informative and noticeable to your desired audience?

1. Ditch Black And White

Get creative. No metric imposes a standard paper-and-plain-text format for your announcement. Instead of following the black and white crowd, add color or photos in your poster and online post. A well-made, professional poster will make your announcement appear official and legitimate. This will also give you good quality submissions.

2. Full Disclosure

Don’t skimp on the important details. State in your notice the scope and focus of your journal issue or the motive for the call in your conference poster . Elaborate why the research on a topic is timely and relevant, how your institution is related to the issue, and how it will impact society. However, this doesn’t mean that you slap a novel in your notice. Keep the details informative and concise.

3. Keep In Touch

Include the contact details, such as phone numbers, email addresses, and websites in your creative poster  for a call for research papers. Should there be any questions, people can contact your organization for clarification. Print the submission instructions clearly. This section includes where and when to send the abstracts of the research papers.

4. Use Different Platforms

You can contact universities and ask if you can post notices inside the campuses. This approach will encourage students to join your event. You should also take advantage of the virality of social media posts. Create a page for your institution and establish a following. Posting in platforms like Facebook costs less money and effort than printing high-resolution posters. One of the determinants of a trustworthy organization is a well-maintained website . Aside from legitimacy, posting notices is also easier and faster.

You can make use of all these tips in your next call for research papers. With the threat of predatory journals that rob from and take advantage of vulnerable researchers, it is worth noting that the quality of your bulletin will significantly influence the quality of research article submissions.

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• Open access
• Published: 05 September 2024

Genetic diversity within diagnostic sputum samples is mirrored in the culture of Mycobacterium tuberculosis across different settings

• Carla Mariner-Llicer   ORCID: orcid.org/0000-0002-8230-5785 1 ,
• Galo A. Goig 2 , 3 ,
• Manuela Torres-Puente 1 ,
• Sergo Vashakidze 4 , 5 ,
• Luis M. Villamayor 6 ,
• Belén Saavedra-Cervera 7 , 8 , 9 ,
• Edson Mambuque 8 ,
• Iza Khurtsilava 4 ,
• Zaza Avaliani 4 , 10 ,
• Alex Rosenthal   ORCID: orcid.org/0000-0003-4190-9045 11 ,
• Andrei Gabrielian 11 ,
• Marika Shurgaia 4 ,
• Natalia Shubladze   ORCID: orcid.org/0000-0003-0580-9629 4 ,
• Alberto L. García-Basteiro   ORCID: orcid.org/0000-0002-2038-5505 7 , 8 , 12 ,
• Mariana G. López   ORCID: orcid.org/0000-0002-2216-9232 1   na1 &
• Iñaki Comas   ORCID: orcid.org/0000-0001-5504-9408 1 , 13   na1  

Nature Communications volume  15 , Article number:  7114 ( 2024 ) Cite this article

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• Infectious-disease diagnostics

Culturing and genomic sequencing of Mycobacterium tuberculosis (MTB) from tuberculosis (TB) cases is the basis for many research and clinical applications. The alternative, culture-free sequencing from diagnostic samples, is promising but poses challenges to obtain and analyse the MTB genome. Paradoxically, culture is assumed to impose a diversity bottleneck, which, if true, would entail unexplored consequences. To unravel this paradox we generate high-quality genomes of sputum-culture pairs from two different settings after developing a workflow for sequencing from sputum and a tailored bioinformatics analysis. Careful downstream comparisons reveal sources of sputum-culture incongruences due to false positive/negative variation associated with factors like low input MTB DNA or variable genomic depths. After accounting for these factors, contrary to the bottleneck dogma, we identify a 97% variant agreement within sputum-culture pairs, with a high correlation also in the variants’ frequency (0.98). The combined analysis from five different settings and more than 100 available samples shows that our results can be extrapolated to different TB epidemic scenarios, demonstrating that for the cases tested culture accurately mirrors clinical samples.

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Multi-platform whole genome sequencing for tuberculosis clinical and surveillance applications

Introduction.

Mycobacterium tuberculosis (MTB) research from clinical samples usually involves a culturing step to obtain sufficient bacteria for downstream applications, including MTB whole-genome sequencing (WGS) studies. As a consequence, our current knowledge of MTB characteristics, including its biology during infection, evolution, epidemiology, and diagnostics, is largely based on cultured samples 1 , 2 . It has been hypothesised that the cultivation procedure may constrain the genetic diversity of MTB, either by selecting for specific variants more suited to in vitro growth as happens for some drug resistance mutations or lineages 3 , 4 , 5 , or simply due to the bottleneck imposed by the culture inoculum 6 . If true, this could distort our understanding of bacterial diversity, particularly at the within host level and even affect epidemiological and drug resistance inferences that rely on the presence or absence of a few single nucleotide polymorphisms (SNPs). Direct sequencing from clinical samples is an alternative as it could bypass the potential disadvantages of culturing 7 . However, the implementation of culture-free sequencing techniques is challenging due to the complexity of the sample matrix with low amounts of mycobacterial DNA and a mix of contaminants including host genetic material 8 , 9 .

Previous efforts on culture-free genome sequencing have focused on developing new and affordable protocols for MTB culture-free WGS and assessing their reliability for clinical applications, mainly for AMR diagnosis and transmission inference 10 , 11 , 12 , 13 , 14 , 15 . Those studies show contradictory results regarding overall genetic diversity comparison between culture-based and culture-free WGS. Some publications have identified no significant differences 11 , 12 , while others have reported a reduction in genetic diversity when culturing 13 , 16 . These contradictory results probably reflect limitations of the studies, often focused in one single setting and the limited quality of culture-free sequences prevent a proper comparison of genetic diversity between settings. This is specially true to identify low frequency variants which are more likely to suffer from any technical (i.e. sample processing) and analytical limitations 17 . Therefore, the question of whether culture does actually impose such a bottleneck remains largely unsolved despite its importance. The main goal of this work is to determine, in different TB settings, whether culture reflects the original MTB variability present in the diagnostic samples, typically sputum, making the culture a suitable sample for clinical research.

Here we have put together our own comprehensive dataset including samples from two settings differing in tuberculosis (TB) incidence, burden of AMR, and HIV co-infection; and achieving sufficient sequencing depth to properly compare genetic diversity, especially regarding low-frequency variants. We successfully sequence 61 high-quality sputum-culture pairs from Georgia and Mozambique, which are middle- and high- burden TB settings. For the sputa, we implemented a culture-free WGS approach based either in direct (dWGS) or bait-enrichment (eWGS) sequencing, depending on the amount of MTB DNA. In addition we carry out experimental benchmarking to detect major sources of artifactual genetic variation in culture-free approaches. We also reanalyse available datasets 10 , 13 , 16 to generalise our results across settings and sequencing approaches. Importantly, we develop a tailored analysis workflow to address the absence of standardised laboratory protocols and bioinformatic pipelines, carefully considering artefacts beyond the role of potential contaminants in the sample. Our customised workflow is capable of demonstrating that culture accurately reflects sputum diversity in all the evaluated settings, albeit with some individual exceptions. Our results indicate that the current knowledge of M. tuberculosis diversity based on culturing methods is robust, in the scenarios tested, and therefore the genetic diversity observed in culture generally mirrors that present in the diagnostic sample. In addition, we provide in-vitro and in-silico tools to test the correlation in scenarios not contemplated in this work.

Selection of sputum-culture pairs

Out of the initial 95 sputum-culture pairs available, 80/95 (84.2%) were suitable for WGS since 4/95 (4.2%) cultures did not grow and 11/95 (11.6%) sputa were MTB negative according to qPCR results and %MTB (Cq>35 and <1%MTB). Given their quality, in terms of Cq and %MTB DNA, 48/80 (60%) sputa underwent dWGS and 32/80 (40%) were enriched before sequencing (Fig.  1a ; see Methods). Percentage of MTB was obtained before and after the enrichment step. We observed that sputa with an initial MTB% within 0.5-10% reached 25.5-98.4% after the enrichment, while those containing initially 10-25% of MTB reached more than 90% of MTB (see Methods).

a qPCR Cq vs %MTB. 95 sputa are each one represented by a point. %MTB was obtained by performing a pre-sequencing run in order to determine if each sputum contained enough MTB DNA to be sequenced directly (light purple) or if it required a previous enrichment step (dark purple). Sputum samples in orange were considered negative (Cq>35 and %MTB < 1%). Shape indicates sample origin: triangles for Mozambique, dots for Georgia. Dashed lines represent thresholds to decide which WGS approach to follow, the horizontal line highlights MTB% = 20%, the vertical line highlights Cq = 25. b Mean depth vs coverage. 86 sputa sequenced with enrichment (eWGS, square) or directly (dWGS, diamond). Colour represents the sequencing quality, good quality samples (the ones used for comparison analysis) are in green and bad quality samples in red. The dashed lines represent the coverage and depth cut-off values to consider a good quality sample, the horizontal line highlights a coverage = 0.95 and the vertical line highlights depth = 30X. Source data is provided as a Source Data file.

A total of 19 sputa sequences did not meet the minimum quality criteria (30X depth and 95% coverage) (Fig.  1b ), thus these pairs were excluded from further analysis. The sequencing performance of the remaining 61 pairs was: median depth 48X for eWGS (30-157X), 74X (33-302X) for dWGS and 114X (46-347X) for cultures. Median genome coverage, at a minimum of 20X depth, was above 96% in all sputa and cultures (Table  1 ). See below the samples’ sequencing workflow in the Methods section. All samples’ information is available at Supplementary Data  1  and Supplementary Fig. 1 .

Tailored SNP calling analysis for culture-free WGS

To determine if culture-free sequencing approaches introduced a bias during the variant calling, we compared fixed and low-frequency variants detected in trios of eWGS, dWGS and culture-WGS from the same TB case in three suitable examples. After variant calling, we implemented a “recovery” step in which all variants not passing filters in one sequencing approach, but accurately called in another approach, were re-included or “rescued” in the analysis. Our rationale was that culture-free WGS is performed in samples with low amounts of MTB DNA, hence increasing the chance of variants not passing the filters due to lower sequencing depths. Before applying our customised calling filters, we identified up to 22 variants only detected in eWGS, all of them at low frequencies (median=22%, range=10-54%). Exclusive variants were also detected in dWGS (up to 8) and in culture-WGS (up to 3) but the magnitude of the differences were minor compared to eWGS (Fig.  2a Venn diagrams in blue). We screened manually the discrepant variants in the eWGS approach, and identified that all of them appeared in supplementary alignments (Supplementary Fig.  2 ). A supplementary alignment is a read segment split from the primary read and aligned to a different region of the genome that can produce false positive calls in the variant calling step 18 , 19 . After discarding supplementary alignments, most discrepant SNPs disappeared giving a concordance of 99-100% in the variant calling between the three sequencing approaches (Fig.  2a ).

a Venn diagrams of the comparisons between trios of direct sputum (dWGS), enriched sputum (eWGS), culture WGS. Amount and percentage of exclusive and common variants are denoted. Blue and orange Venn diagrams represent comparisons of variant calls from default unfiltered bams (including supplementary alignments and filtered bams, respectively. b Comparison of the amount of supplementary alignments between direct (sputum dWGS and culture WGS, light purple) and enriched sputum samples (eWGS, dark purple) in all 61 paired-samples. Median (M) and the total amount of samples ( n ) are shown. Asterisk (*) highlights a significant p -value (Wilcox test, p -value = 0.0002049). Data are presented as box-plots: centre line represents the median, upper bound located at 75th percentile, lower bound at 25th percentile, whiskers at minimum and maximum values and the outliers. Each dot represents one sample. c On the left there is the comparison of the discrepant SNPs exclusive in sputum, either dWGS and eWGS, before and after filtering supplementary alignments. Colours stand for variant calls from bams before discarding supplementary alignments (blue) and after discarding them (orange). The x-axis is discontinued. The right part shows the percentage of supplementary alignments in sputum files, either dWGS (light purple) and eWGS (dark purple). Plot c contains 32/61 pairs, the 16 ones containing a higher percentage of supplementary alignments in each eWGS and dWGS. Samples are ordered from the highest to the lowest amount of supplementary alignments. The complete version containing the 61 pairs can be seen in Supplementary Fig.  3 . d Correlation between the percentage of supplementary alignments and the amount of SNPs removed when discarding supplementary alignments from sputum bam files (represented as SNP difference and calculated as follows: discrepant SNPs exclusive in sputum in Default Bams—Filtered Bams). Colours represent whether the sputum samples have been sequenced directly (light purple) or previously enriched (dark purple). Regression lines, Pearson correlation coefficients (one-side) (Corr) and p -values are shown in the plot. Source data are provided as a Source Data file.

The extended analysis of all the 61 sputum-culture pairs demonstrated that overall the 88.5% (307/347) of the discrepant variants between sputa (either eWGS or dWGS) and paired cultures were false positives introduced by supplementary alignments, and these false positive variation was accumulated in 11/61 sputa (taking into account the sputum samples with more than 5 SNPs discarded due to supplementary alignments). Particularly, eWGS sputa accumulated significantly higher false positive variants than dWGS sputa and cultures (Wilcox test, p -value < 0.001, Fig.  2b ) likely due to a higher amount of chimeric reads causing supplementary alignments. After discarding them from the bam files, we identified a mean of 18.3 false positive SNPs (range 0–106 SNPs corresponding to 1–7.4%) per eWGS- culture pair (Fig.  2c , Supplementary Fig.  3 ) whereas, dWGS-culture pairs showed a lower mean value of 0.3 (1–5 SNP corresponding to 0.3–5%) false positive SNPs (Fig.  2c , Supplementary Fig.  3 ). Notably, a high, positive and significant correlation (corr=0.95 [confidence interval: 0.85–0.98], p -value < 0.001) was obtained between supplementary alignments and false positive SNPs for eWGS, whereas, in the case of dWGS, the correlation was lower and with limited impact on variation (Fig.  2d ). Supplementary alignments accounted for only 1.2% of the reads on average (range: 0.2–7.5; dWGS: 1.0%, eWGS: 2.3%), therefore not impacting the depth and genome coverage (Supplementary Data  1 ).

Sputum-culture genetic diversity comparison

After applying our tailored SNP calling pipeline we evaluated the genetic diversity between sputum and culture. Overall, a mean of 913 (range 770–1063), representing 97% of the total SNPs detected, were common in sputum and culture (Supplementary Fig. 4 ). The SNPs rescued represent approx 3% of total SNPs, with a mean of 24 (range 5–69) (Table  2 ; Fig.  3a ; Supplementary Fig.  5 ). We noticed that rescued SNPs can have an impact, added to that of/in addition to supplementary alignments, when evaluating the correlation between sputum-culture pairs and can affect both sputum and culture estimated diversity. The effect of both supplementary alignments and the rescue step in the total of discrepancies per sample is detailed in Supplementary Fig.  6 . Regarding exclusive variants, we also observed a small proportion of sputum-exclusive SNPs (mean 1, range 0–10) and culture-exclusive (mean 1, range 0–11). In other words, most of the sputum-culture pairs (49/61, 80.3%) did not display any discrepancies in sputum; 9/61 (14.8%) presented 1–5; and only 3/61 (4.9%) had between 5 and 10 sputum-exclusive SNPs (Fig.  3b ).

a Comparison of the amount of common and exclusive variants (Venn diagrams on the left) and comparison of frequency of variants in sputum (dWGS or eWGS) and culture (on the right). Colours represent common or exclusive variants. Percentage of MTB reads in the dWGS is shown above each plot. The complete figures containing the 61 pairs can be seen in Supplementary Fig.  4 and Supplementary Fig.  5 . b Analysis of sputum-exclusive variants in this dataset and published ones. Percentage of pairs in each dataset with 0, 1-5 or more than 5 sputum-exclusive SNPs (all were not fixed variants). Colours represent the dataset. Abbreviations of countries/regions stand for: MZ-Mozambique, GE-Georgia, UK-United Kingdom, LIT-Lituania, SA-South Africa, VLC-Valencia (Spain). c Histogram of the difference of frequency (freq) between variants obtained in sputum versus culture (frequency in sputum - frequency in culture). Colours represent whether the variants are common or exclusive. Percentages of SNPs are shown on the top of the bars. The plot includes the percentage of SNPs that have a frequency difference equal to 0.Total number of variants is shown in grey boxes (n). d Differences of sputum-exclusive SNPs published in the original paper (in blue) versus the ones found by running our pipeline (in orange) for Goig et al. 10 (upper panel) and Nimmo et al. 16 (bottom panel) datasets. Source data are provided as a Source Data file.

It could be argued that culture-free WGS will be more relevant for determining the frequency of SNPs rather than just their presence/absence. The correlation between the frequencies of SNPs observed in both sputum, either dWGS and eWGS, and culture (common SNPs) was 0.98 (0.93–0.99, p -value < 0.001) (Fig.  3a ; Supplementary Fig.  5 ). By going deeper, we observed that most of the common SNPs (98%) had a small frequency difference within both paired samples (median = 0, ranging 0–10%) with higher frequencies in culture than in sputum (Fig.  3c ). To highlight, 83.4% (46445/55700) presented the same frequency in sputum and culture pairs. As expected, these differences were slightly higher for rescued SNPs with 70% of them ranging 0–10% frequency and a 28% ranging 11–30% frequency (Fig.  3c ).

Regarding the exclusive variants, we observed a total of 40 sputum-exclusive SNPs distributed among 12 sputa, with 17 out of 40 (42%) falling within a frequency interval of 30-40%. For those culture-exclusives, which were present in 12 cultures, 73.8% (31/42) were found within a frequency range of 10-20% (Fig.  3c ).

The results for discrepant variants suggest that, in some cases, variants with intermediate frequencies (between 30-80%) in sputum can be missed in culture. In any case, the number of exclusive variants present only in sputum or in cultures were similar and low compared to those commonly called. To highlight, no fixed-SNP (>90% frequency) was detected within them.

Generalisation of results in different datasets

Finally, we extended our analysis to publicly available sputum-culture sequencing data from three different clinical settings 10 , 13 , 16 . In those, authors described differences in genetic diversity between sputum and culture pairs. We only analysed those sequences meeting the quality criteria (see Methods) for comparisons. After applying our pipeline, we observed that 88% of pairs differed in less than 5 SNPs (Fig.  3b ), all of them below 90% frequency. These results are very similar to the ones obtained for the dataset generated in this study (samples from Georgia and Mozambique; Fig.  3b ). For those studies with the number of discrepant SNPs available in the publication (Goig et al. 10 and Nimmo et al. 16 ), our pipeline reduces the number of discrepant SNPs from an average of 10.4 SNPs (median 7, range 4–32) to 0 SNPs in all 7/7 sputum-culture pairs of Goig et al. 10 dataset; and from an average of 8.7 SNPs (median 5, range 1–45) to 1 SNPs (median: 0, range 0–7) in 28/32 pairs from Nimmo et al. 16 . dataset (Fig.  3d ). Contrary to the Goig et al. 10 dataset, in three samples of Nimmo et al. 16 . dataset, the number of SNPs did not decrease before and after applying our tailored pipeline, and there was even an increase in one of the pairs. For that sample (RF0003, Fig.  3d ) the number of discrepant SNPs in sputum is higher than for the rest of comparisons.

Overall, the results from our dataset suggest that almost all the genetic variability present in the original sputum is represented by culture both in terms of presence/absence of SNPs but also in terms of SNP frequency correlation within the samples. Re-analysis of available datasets also points to a high sputum-culture concordance after discarding false-positive variants, mostly due to the bioinformatic analysis implemented.

Phylogenetic classification and drug-resistance profile

We obtained a 100% concordance between sputum and culture lineage (L) prediction. We identified 31/61 L4 strains (20 from Mozambique and 11 from Georgia) and 16/61 L2 (8 strains from each dataset). The remaining strains from Mozambique belonged to L1 (13/61 samples) and L3 (1/61 sample). Regarding the re-analysed datasets the lineage distribution was 1/52 L1, 12/52 L2, 2/52 L3 and 37/52 L4. Concordance at lower taxonomic levels according to Coll et al. classification 20 was also 100%. Sublineage classification is shown in Supplementary Data  2 .

All the 61 sputum samples matched with their paired cultures when constructing a Maximum likelihood tree (Supplementary Fig.  1 ) obtaining a 0 SNP in all pairs (fixed-SNP > 90% frequency) pairwise distance. Two samples from Mozambique were in the same transmission cluster (measured at a 5 SNP distance cut-off) which was equally detected when culture and sputum genomes were analysed separately.

Regarding AMR-conferring variants, the agreement between the resistance profile predicted in sputum and culture was 100%. We obtained 10/61 pairs with at least one AMR-conferring mutation (6 from Georgia, 4 from Mozambique): 7/10 mono or poly-resistant, 2 MDR and 1 pre-XDR. All these were fixed-SNPs in both sputum and culture. No low-frequency AMR-conferring variants were found. See Supplementary Data  3 for resistance SNPs information. Regarding the re-analysed datasets, we identified 31/52 strains with at least one AMR-conferring mutation in the sputum and the culture. All of them were fSNPs except one from Shockey’s 10 , 13 , 16 dataset (P10) which was a heteroresistant variant present at 70% in both sputum and culture.

In this study, we explore the role of culturing from sputum diagnostic samples as a bottleneck for MTB genetic diversity. In terms of SNPs’ presence/absence, both fixed and minority variants, after comparing the genomic variability, most culture-sputum pairs (91.8%, 56/61) showed a difference of less than 5 (0–3) SNPs. Strikingly, the correlation of the SNPs’ frequencies was very high (0.98, p -value < 0.001). Our findings show that culture mirrors the genetic diversity present in the sputa analysed, considering both the presence/absence of SNPs and their frequencies. We corroborate our results by reanalyzing previously published datasets, suggesting that any apparent contradictions were likely due to differences in bioinformatic pipelines. Importantly, our findings were consistent across the datasets included, encompassing samples from different clinical settings and laboratories.

One key finding of our study was the detection of false-positive variation driven by chimeric reads most likely produced during sample enrichment and library preparation steps. While this is a common issue, we observed that they were significantly higher in the enriched sputa as compared to direct sputa sequenced. The presence of chimeric reads was potentially due to the low concentration of DNA in sputa. Considering that not all DNA was from MTB, the low quantity of target DNA could lead to non-specific amplifications in both library preparation and PCR reactions carried out during the enrichment. Our hypothesis is that such amplifications likely generate chimeric reads, resulting in supplementary alignments during the mapping and, therefore, false variant calls. Furthermore, a high correlation between supplementary alignments and false-positive SNPs was obtained for eWGS sputa, with special impact on those samples with very low MTB DNA to be captured. Importantly, while removing supplementary alignments reduces by more than 80% the discrepant variants in some cases, it has no impact on depth and coverage. However, a more dedicated study of the factors affecting supplementary alignments is warranted as we identify some non-enriched samples with a high number of alignments.

Another source of discrepancies is driven by differences in depth throughout the genome, which is more relevant in culture-free WGS approaches. To solve this, here we implemented a recovery step to rescue the false negative variants present in the sputum or culture. It was observed that the rescued SNPs only make up less than 3% of the total SNPs analysed in the joint dataset. However, because differences between culture and sputum are subtle, they can make a great impact on the interpretation of sputum-culture differences in specific pairs. This phenomenon is more obvious when looking at specific examples like those presented in Fig.  3a . It is worth noting that the absence of culture could have resulted in the oversight of these variants in the sputum, highlighting the critical role of achieving minimum sequencing depths for diversity comparisons. Overall, these findings unequivocally indicate that achieving an accurate representation of the original genetic diversity depends on sequencing depth, appropriate bioinformatic filters and careful post-processing of results.

The main aim of this study was to assess whether culturing distorts the genetic diversity of the bacterial population present in sputum. By performing an enrichment step, we succeed in increasing the MTB DNA by 26.5-fold on average, allowing high-quality sequences of sputa with as low as 1% of MTB DNA, similar to the values obtained by Mann et al. 21 . Since we have not explored the potential of culture-free WGS as a diagnostic tool for TB, we performed as many runs as necessary to achieve sufficient coverage and depth to reach our goal, regardless of the sequencing cost per sample. With this effort we were able to perform culture-free sequencing, with high quality, in 76% (61/80) of diagnostic samples, suggesting that further improvements of the technique will be needed as shown by others 15 . In fact, while previous studies showed that smear-negative and scanty sputa could be enriched and sequenced occasionally 10 , 11 , 12 , 13 , a formal testing of the limit of detection is still needed. Meanwhile, intermediate alternatives like targeted next-generation sequencing tools are finding a room in the TB diagnostics pipelines 22 .

Understanding that the diversity of M. tuberculosis is reflected in both sputum and culture has an impact on TB research, since the overwhelming majority of studies today rely on culture sequencing to assess diversity, even in those cases where surgery 23 or post-mortem 24 samples are interrogated. Our analysis suggests that diversity of the diagnostic sample is well represented in those studies and that substantial variation is not missed in the matching culture. However, as a limitation, in this study we have not been able to analyse the detection of genotypes carrying AMR mutations (or any other mutation) with a fitness cost in culture. Most of our samples are drug susceptible and our analysis has identified only one case of heteroresistance for quinolones which is equally detected in sputum and culture. Thus, the high correlation observed in our sputum-culture pairs may not apply in situations where a subpopulation has a mutation with associated fitness cost. Mutations such as these are known to cause growth delay and affect culture-based diagnostics, particularly in the case of rifampicin-resistance conferring mutations occurring in rpoB 4 , 25 . Similarly, this limitation also applies to cases where lineages with different growth rates coexist, potentially affecting the identification of polyclonal infections, as it has been previously suggested for Lineage 6 and animal strains 5 . Identification of those scenarios requires specific analysis 23 out of the scope of this work. For some cases, particularly in the datasets from Georgia and South Africa 16 , we identified a higher disagreement between sputum and culture. This may be due to the presence of unknown fitness-cost associated mutations or to polyclonal infections with genetically close strains, which are more likely to happen in those settings, particularly if there are high transmission hotspots 26 . Finally, a proportion of non-cultivable bacterial populations in the sputum of patients has been described in some studies, which may be relevant at the clinical level 27 , 28 . In the case that those populations are genotypically different (currently unknown) it may be reflected in the few SNPs and pairs with sputum exclusive SNPs or it may well be a phenomenon occurring below our limit of detection of 10% frequency. Those specific situations remain to be tested and here we provide tools for an accurate assessment of the sputum-culture diversity. Nevertheless, our dataset reflects the reality of many TB cases, which are from single infections and carry drug-resistance mutations that do not cause growth problems in culture.

In conclusion, our results highlight the importance of evaluating and applying appropriate filtering steps when sequencing complex samples, such as sputum, in order to detect and discard sources of false variation. After developing and applying a tailored bioinformatics analysis, we show that culture accurately captures the genetic diversity present in diagnostic samples and this is true across settings and laboratories tested. More specific scenarios remain to be analysed and here we provide laboratory and bioinformatics tools to do so. On one hand, from a diagnostic point of view our results reflect the long road ahead towards whole genome-based diagnostics, as highlighted in recent publications 15 . On the other hand, from a research point of view our results support the large body of work based on culture sequencing.

The samples from Mozambique came from a study that was approved by the National Bioethics Committee for Health of Mozambique (CNBS, Ref:369/CNBS/17) and the Internal Bioethics Committee of CISM. Regarding samples coming from Georgia, the ethical approval was obtained from the Institutional Review board (IRB) of the National Center for Tuberculosis and Lung Diseases within the framework of observational clinical study NCT02715271. All methods were performed in accordance with the relevant guidelines and regulations. An informed consent was signed by all participants after providing a verbal explanation and written information about the study. Regarding participants under 18 years of age, the informed consent was obtained from their relatives (parents or guardians). All data were de-identified before the analysis.

We received sputum-culture paired samples from the Centro de Investigação em Saúde de Manhiça (Mozambique) and the National centre for Tuberculosis and Lung Diseases located in Tbilisi (Georgia). Mozambique and Georgia are considered high- and medium- burden tuberculosis countries. No statistical method was used to predetermine sample size. To ensure that the bacillary load present in sputum samples was enough for sequencing, we selected 50 sputum samples from Mozambique graded High/Medium according XpertUltra result and 3+/2+ according to smear microscopy result. Regarding Georgia, we processed all 45 sputum samples received due to the lack of bacillary load information. In summary, we processed 95 sputum-culture paired samples.

Sputum samples, collected at diagnosis, were homogenised and decontaminated in origin countries. In Mozambique, they performed the N-acetyl-L-Cysteine-sodium hydroxide (NALC-NaOH) or Kubica method 29 , while in Georgia they followed the modified Petroff protocol, that uses 4% NaOH, which was validated under supervision of the WHO Supranational TB Reference Laboratory in Antwerp 30 .

The paired cultures were grown in 7H11 solid media, supplemented with OADC and glycerol to ensure a high amount of bacteria for sequencing.

All samples, cultures and sputa, were received and processed at FISABIO biosafety level 3 (BSL-3) facilities in Valencia, Spain.

Samples’ processing

Dna extraction from sputum samples.

DNA extraction from sputum leftovers was based on a differential cell lysis procedure to remove non-MTB contaminant DNA using MolYsis basic5 kit (Molzym, Germany). We followed a modified version of the original protocol that entailed an initial lysis of non-mycobacterial cells to remove contaminant DNA, followed by an inactivation of MTB cells at 95 °C for 15 min and a mechanical cell disruption using FastPrep. DNA precipitation steps were performed using ethanol, sodium acetate and Glycoblue. DNA extraction steps are detailed as follows:

Saline wash

Centrifuge 1 mL of sample at 13,000 rpm during 15 min

Remove supernatant by pipetting without disturbing the pellet (leave 200uL of liquid)

Add 1 mL of PBS and resuspend the pellet by pipetting.

Lysis of human cells with MolYsis Basic5 kit:

Add 250 µL of CM buffer, mix by slow pipetting

Incubate 5 min at room temperature (Note: CM is a chaotropic buffer)

Add 250 µl buffer DB1 and 10 µl MolDNase B (do not premix) to each sample and immediately vortex for 15 s.

Incubate at room temperature for 15 min.

Centrifuge the tubes at 13,000 rpm for 10 min.

Discard the supernatant taking care to not disturb the pellet.

Add 1 mL of RS buffer and pipette up and down until the pellet is resuspended.

Centrifuge the tubes at 13,000 rpm for 10 min (During this step, set a thermal block to 95 °C for MTB inactivation.

Add 700uL of sterile mqH2O and resuspend the pellet by pipetting up and down.

MTB Cells Inactivation:

Spin down tubes at maximum speed 30 s and incubate at 95 °C for 15 min.

Mechanical cell disruption

Transfer all the volume 700uL to a 2 mL FastPrep Lysing Matrix B tube.

Break the cells using the FastPrep Mycobacterium tuberculosis program using 1 pulse instead of two (45 s at 6.5 m/s). Microscopic glass beads break the mycobacterial cell.

Spin the tubes in the centrifuge and transfer 450 uL to a new microcentrifuge tube.

DNA ethanol precipitation procedure:

Add 1/10 vols (45ul) of sodium acetate 3 M to the supernatant.

Add 1.5ul of GlycoBlue.

Add 2 vol (1000 μl) of cold EtOH 96% and vortex 10 s.

Incubate at −20 °C for 30–60 min.

Centrifuge at 13,000 rpm or maximum speed for 15 min and remove the supernatant leaving a small volume of liquid to not disturb the pellet.

Add 1 ml of EtOH 70% centrifuge at maximum speed for 5 min and remove the ethanol without disturbing the pellet.

Let the ethanol dry (but not overdry), preferably in a vacuum centrifuge machine.

Resuspend the pellet in 50 μl of Tris-Hcl 10 mM and dissolve the DNA by pipetting up and down.

DNA extraction from culture samples

Cultures were heat inactivated at 90 °C during 30 min and then MTB DNA was extracted following the standardised CTAB protocol 31 based on an overnight cell wall digestion with lysozyme, followed by incubation steps with proteinaseK, SDS, CTAB and NaCl and a final DNA precipitation step with isopropanol. All bacterial cultures and DNA extraction steps were performed in a BSL-3 laboratory.

qPCR Conditions

We assess the concentration of MTB in sputum samples to decide the sequencing approach. The qPCR was performed in a total volume of 20 μL including 10 μL of Kapa Fast Probe Master Mix 2X, 2 μL of forward and reverse primers mix 2.5 μM, 0.6 μL of probe 10 μM; and 1 ng of DNA. We used DNA normalised to 0.5 ng/μL. The qPCR assay consisted on the amplification of a 65 bp region within the Rv2341 gene using the following primers: Forward-GCCGCTCATGCTCCTTGGAT, Reverse-AGGTCGGTTCGCTGGTCTTG, Probe-TGAGTGCCTGCGGCCGCAGCGC 32 .

Sequencing selection

We prepared NexteraXT (Illumina) libraries for all samples. Libraries from cultures were sequenced directly. Regarding sputum samples, we classified libraries for dWGS (direct) or eWGS (enriched) depending on Cq and %TB obtained in pre-sequencing runs as described in ref. 10 . Therefore, we performed a qPCR targeting Rv2341 gene 10 , 32 to quantify the amount of MTB DNA. Sputa that obtained a Cq value above 35 (equivalent to less than 2 genome copies) were considered negative (not suitable for sequencing) (See qPCR conditions section). Libraries were prepared for all MTB positive samples (Cq<35) and a pre-sequencing run was performed to estimate the percentage of MTB. According to qPCR and pre-sequencing %MTB result we performed dWGS in sputa obtaining a Cq<25 and more than 20% of MTB and the rest sputum samples underwent an enrichment step before sequencing. The enrichment step consisted of a MTB DNA capture using RNA biotinylated baits (See Enrichment step section). See the flowchart in Fig.  4 .

Diagram summarising the sequencing steps and the amount of samples that have passed or have been discarded (in red). Abbreviations: C-Culture, S-Sputum, P-Pair, dWGS-sputum samples not enriched, eWGS-sputum samples enriched.

WGS was performed in Illumina Miseq (2x300bp) or NextSeq (2x150bp) platforms. Samples were sequenced until a minimum of 30X median depth was reached.

Enrichment step

We used myBaits kit (Arbor Biosciences) to perform the hybridisation MTB DNA capture step following the myBaits protocol Version 4.01. This protocol is based on a hybridization of already prepared whole genome sequencing libraries (prepared using NexteraXT kit, Illumina) with RNA biotinylated baits at 65 °C overnight (at least 24 h). During this step, baits hybridised to denatured MTB DNA. Then, most non-captured DNA is discarded by different cleaning steps with streptavidin-coated magnetic beads. Finally, the MTB library is amplified by a post-capture PCR in a 50uL reaction containing 25uL of KAPA HiFi HotStart ReadyMix PCR Kit (Roche), 200 nM of Illumina sequencing primers P5 and P7; and 15uL of captured library. Post-capture PRC conditions are the following: 15 cycles of 20 s to 98 °C, 30 s to 65 °C and 1 min to 72 °C.

The RNA-biotinylated baits panel was designed and developed by Arbor Biosciences using as reference the inferred ancestor genome of the MTB (NC_000962.3), genetically equidistant to all the MTB lineages. This panel is available upon request.

We evaluated the enrichment step by obtaining the fold-change of the percentage of MTB reads between the 32 sputum samples before and after the enrichment. The median fold-change was 10.96 (Fig.  5 ). In other words, sputa containing an initial MTB% within 0.5–10% got a 64.8% (average) while those with an initial MTB% of 10–25% reached 94.3% after undergoing the enrichment step (Fig.  5 ).

Comparison of %MTB DNA before and after the enrichment step of the 32 sputum samples that have been enriched. Each point represents a sputum sample. Colours represent samples’ origin orange for samples from Georgia and purple for samples for Mozambique. Lines link each sputum sample before and after the enrichment. Source data are provided as a Source Data file.

Bioinformatics analysis

Core analysis.

Analysis was performed using our routine pipeline available at https://gitlab.com/tbgenomicsunit/ThePipeline for both culture and sputum samples. First, reads were trimmed by quality with FastP 33 ; non-MTB reads were discarded using Kraken (v0.10.5) 8 , 34 . MTB reads were mapped to the reference ancestor genome (NC_000962.3) 35 , which is genetically equidistant to all lineages, using BWA (version 0.7.10-r789) 18 .

Samples with a median depth below 30X and less than 95% of the genome covered were discarded for downstream variant comparison analysis. For the remaining good quality samples, variants were called with VarScan (version 2.3.7) 36 and Samtools v1.15 37 by applying stricter coverage and frequency filters for culture samples than for sputum samples (variants called in at least 3 reads, in both strands for sputum; variants appearing in 6 reads, in at 10X depth and in both strands, for culture) (see parameters for VarScan in Fig.  6 ). For the genetic diversity comparison analysis, we discarded SNPs appearing in high density regions with GATK (version 4.0.2.1) 38 or genomic regions that are known to be challenging for short-read mapping such as repetitive genes or mobile elements (PE/PPE gene families) 39 by using a customised Python2 (version 2.7.5) script. Highly conserved genes such as rrs and rrl were also discarded for the comparisons to avoid false positive variability coming from non-MTB reads not discarded by Kraken. We also obtained Pearson’s correlation of the variant frequency obtained in each sputum-culture pair (the mean, median and the range).

Fixed SNPs (fSNPs) are the ones called at a frequency above 90%. After obtaining SNP files additional filters were applied as described in the Core analysis section.

Capture technical validation

To investigate if the capture step introduced bias in variant calling, we analysed sputum samples sequenced by direct (dWGS) and enrichment (eWGS) methods and compared to the respective culture (hereafter, trios-analysis). All discrepant positions within trios, but particularly between eWGS and dGWS samples, were manually checked on the reads alignment to the reference genome in Tablet viewer (v1.17.08.17, see Supplementary Fig.  2 ) to identify the causes of the inconsistency. All discrepant variants were identified in supplementary alignments, which are part of a read that is split and aligned to a different part of the genome than the primary alignment 18 , 19 , were identified as the main source of false positive variants. Therefore, we discarded them from bam files running samtools v1.15 (command: samtools view -bh -f0 -F256 -F2048 $BAM_FILE), before variant calling step. Afterwards, we evaluated the impact of discarding supplementary alignments in diversity comparison in all the 61 pairs (sputum-culture) analysed.

After applying all filters described above, a pairwise comparison of variants was conducted within sputum samples and their corresponding cultures. At this point we included a recovery step based on searching for the discrepant SNPs, in the files of the paired sample obtained from a less restrictive variant calling. The reason was that in samples with suboptimal depth the missing SNP may still exist but may have been lost during the filtering steps. Parameters used in VarScan pileup2snp for generating rescued SNP files for comparison analysis were: --min-coverage 2, --min-reads2 1, --min-freq-for-hom 0.9, --min-var-freq 0.01.

The average of rescued SNP shared within sputum and culture pairs was 24 (5–69) representing the 2.5% (0.5–7.9%) of the total variants, highlighting the importance of the step when dealing with samples of heterogeneous coverage.

To verify if rescue was biassing the comparison analysis, we conducted a concordance analysis to corroborate that our rescue approach was not artificially removing true discrepant positions. We analysed 35 sputum-culture pairs with depth of coverage >50x and >95% of the genome covered by applying the same calling pipeline (see the variant calling parameters for cultures in Fig.  6 ) and skipping the rescue step. Results showed a median of 886 (range: 828–1059) of common variants, 2 (range: 0–6) sputum-exclusive variants and 2 (range: 0–16) culture-exclusive variants. This corresponded to a median Cohen’s Kappa coefficient 40 of 0.998 (0.992-1) which represented an almost perfect agreement. In this case, the median Pearson’s correlation of variants frequencies was 0.939 (0.454–0.991).

Finally, variants appearing in both samples were classified as “common”, variants rescued were classified as “common rescued”, sputum-exclusive variants were called “only sputum” and those culture-exclusive were classified as “only culture”.

Validation using available datasets

We applied our pipeline described to analyse genetic variability on available sputum-culture paired data sets. We downloaded the sequences under the following project accession numbers from ENA: PRJEB9206 12 , PRJNA486713 16 and PRJEB37609 10 . Sequences were analysed and only pairs passing the quality filters were compared as explained above (see Bioinformatic Analysis from Methods).

Resistance profiling and phylogenetic classification

The resistance profile was obtained by looking for DR-conferring mutations (>10% frequency) listed in the WHO catalogue (version from 03/09/2021) 41 . Lineage and sublineage classification of the strains was determined by looking for phylogenetic variants reported in bibliography 20 , 42 .

Overall, even though the sequencing quality for some sputum was not enough for the comparison analysis, we were able to classify phylogenetically 74/80 (92.5%) sputum samples sequenced and 72/80 (90.0%) at a sublineage level according Coll et al. classification 20 .

Pairwise distance between each sputum-culture pair was obtained using the R package ape 43 based on a multiple alignment of fixed SNPs (fSNPs, >90% frequency). In addition, we also obtained the pairwise distance to see whether paired samples clustered together. Neighbour joining trees were constructed using MEGA version X 44 .

Reporting summary

Further information on research design is available in the  Nature Portfolio Reporting Summary linked to this article.

Data availability

Sequences generated in this paper have been deposited in the European Nucleotide Archive (ENA) under project accession number: PRJEB64897. Detailed information about the samples can be found at Supplementary Data  1 . We also downloaded the sequences under the following project accession numbers from ENA: PRJEB9206 ( https://doi.org/10.1128/jcm.00486-15 ) 12 , PRJNA486713 ( https://doi.org/10.1186/s12864-019-5782-2 ) 16 and PRJEB37609 ( https://doi.org/10.1016/S2666-5247(20)30060-4 ) 10 .  Source data are provided with this paper.

Code availability

The pipeline used for analysing sputum and culture sequences has been developed and validated in our laboratory and it is available at: https://gitlab.com/tbgenomicsunit/ThePipeline .

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Acknowledgements

This work has been supported by the following: European Research Council (ERC): H2020-ERC-COG/0800; Ministerio Español de Ciencia e Innovación: PID2022-137607OB-I00 and Fundació La Caixa: HR21-00415 received by I.C; Stop TB partnership (TB REACH): STBP/TBREACH/GSA/W5-30 received by A.G.B; and International Science and Technology Center (ISTC): Project #G-2143; National Institute of Allergy and Infectious Diseases (NIH) received by N.S. We would like to thank Katharine Walter for reviewing the manuscript and providing her feedback.

Author information

These authors jointly supervised this work: Mariana G. López, Iñaki Comas.

Authors and Affiliations

Instituto de Biomedicina de Valencia, IBV, CSIC, València, Spain

Carla Mariner-Llicer, Manuela Torres-Puente, Mariana G. López & Iñaki Comas

University of Basel, Basel, Switzerland

Galo A. Goig

Swiss Tropical and Public Health Institute, Allschwil, Switzerland

National Center for Tuberculosis and Lung Diseases, Tbilisi, Georgia

Sergo Vashakidze, Iza Khurtsilava, Zaza Avaliani, Marika Shurgaia & Natalia Shubladze

The University of Georgia, Tbilisi, Georgia

Sergo Vashakidze

FISABIO, Fundación para el Fomento de la Investigación Sanitaria y Biomédica de la Comunitat Valenciana, València, Spain

Luis M. Villamayor

ISGlobal, Hospital Clínic, Universitat de Barcelona, Barcelona, Spain

Belén Saavedra-Cervera & Alberto L. García-Basteiro

Centro de Investigação em Saúde de Manhiça (CISM), Maputo, Mozambique

Belén Saavedra-Cervera, Edson Mambuque & Alberto L. García-Basteiro

Wellcome Sanger Institute, Hinxton, UK

Belén Saavedra-Cervera

European University, Tbilisi, Georgia

Zaza Avaliani

Office of Cyber Infrastructure and Computational Biology, National Institute of Allergy and Infectious Diseases, Bethesda, MD, USA

Alex Rosenthal & Andrei Gabrielian

CIBERINFEC, Centro de Investigación Biomédica en Red de Enfermedades Infecciosas, Barcelona, Spain

Alberto L. García-Basteiro

CIBERESP, Consorcio de Investigación Biomédica en Red de Epidemiología y Salud Pública, Madrid, Spain

Iñaki Comas

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Contributions

A.G.B., B.S.C. and E.M. were responsible for data and samples collection in Mozambique. S.V., I.K., Z.A., A.R., A.G., M.S. and N.S. were responsible for data and samples collection in Georgia. C.M.L., M.T.P., L.V. processed and sequenced the samples. M.T.P., M.G. and I.C. conceived and designed the experiments. C.M.L., M.G. and I.C. were involved in data interpretation. C.M.L., G.G., M.G. and I.C. wrote the paper. All the authors reviewed and approved the manuscript for submission.

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Correspondence to Mariana G. López or Iñaki Comas .

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Mariner-Llicer, C., Goig, G.A., Torres-Puente, M. et al. Genetic diversity within diagnostic sputum samples is mirrored in the culture of Mycobacterium tuberculosis across different settings. Nat Commun 15 , 7114 (2024). https://doi.org/10.1038/s41467-024-51266-0

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Received : 06 March 2024

Accepted : 02 August 2024

Published : 05 September 2024

DOI : https://doi.org/10.1038/s41467-024-51266-0

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