Badania empiryczne w pracach licencjackich i magisterskich z zakresu rachunkowości

Edward Nowak

Abstract

The paper refers to the issue of conducting empirical research in Bachelor’s and Master’s theses. An analysis of financial accounting data is conducted by students mainly in theses on Economic Analysis, especially Financial Analysis. Empirical data used in theses on Accounting can have the form of dynamic data, cross-sectional data or dynamic – crosssectional data. The type and scope of applied empirical data depends mainly on the objective of the research. It is important to apply a suitable procedure and data processing method. There occur significant differences between the research scope and empirical data analysis methods in Bachelor’s and Master’s theses. Empirical research cunducted in Master’s theses is considerably more advanced than those conducted in Bachelor’s theses