Research proposal Peer feedback activity

1. Research proposal Peer feedback activity

Mantatova Aryuna,
MBF-15

2. Purpose statement

We understand that the volume and the purpose of the present
study will not allow us to describe all the aspects of RAS versus the
IFRS. Thus we want to narrow the research to the application of
the reserves and accruals in RAS and the IFRS expecting that the
focus will allow us to better understand the nature of the
accounting principles and techniques and differences arising from
them.

3. Purpose statement

Signaling word – thus;
Strategy of inquiry – qualitative research;
Research site – Russian Federation;

4. Purpose statement

Focus on single phenomenon - the nature of the accounting
principles and techniques and differences arising from them using
RAS and the IFRS
Action verb – understand;
Language is neutral, nondirectional ;
The study provides a general working direction of the central
phenomenon

5. Research questions

As the research question we developed are:
1. what are some of the differences between RAS
and the IFRS;
2. what is the way these differences influence the
final company’s reporting.

6. Research questions

Relate the central question to the strategy of inquiry;
Begin with - WHAT;
Focus on single phenomenon;
Exploratory verb - understand (in purpose statement)
Language is neutral, nondirectional ;
Use an open-ended format.

7. Evaluating research proposal

Choice of problem – 5 (significant)
Statement of problem – 5 (clear);
The IFRS is used in the EU and many other countries including the
RF where the process of merging of the RAS and the IFRS was
started in 2010. Nowadays many researches in the RF are done on
the nature of the IFRS, the ways and techniques of the data
transformation from the RAS to the IFRS and the usage of the
newly issued RAS.

8. Evaluating research proposal

Questions/hypotheses developed – 4 (not quite clear)
Critique of relevant literature – 4 ;
Key concepts defined – 4 ;
Theoretical framework – 4 ;
Mode of inquiry - 4 ;
We plan to use secondary data as the case study will be based on
the experience of the IFRS application in Trican Well Service LLC

9. Evaluating research proposal

Importance in topic area – 5 (important)
Proposal structure – 4 ;
Significance of the problem – 5 (strong) ;
Choice of research strategy – 5 (strong) ;
The way the research problem is stated (in relation to the
literature reviewed) - 4 ;