Adopting secondary Data is Boon for Accounting Research- Conceptual study
Secondary data is collected by someone other than the present researcher for current research and originally collected for other purposes. Generally secondary data is publicly available for researchers such as census information, academic publications, statistical agencies etc. Accounting relat...
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| Format: | Journal Article |
| Language: | English |
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International Journal of Advanced Scientific Research and Management
2017
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| Online Access: | http://ijasrm.com/issues/volume-2-issue-11/ http://hdl.handle.net/20.500.11937/77243 |
| Summary: | Secondary data is collected by someone other than
the present researcher for current research and
originally collected for other purposes. Generally
secondary data is publicly available for researchers
such as census information, academic publications,
statistical agencies etc. Accounting related
researches are facing challenge of obtaining valid
and reliable primary data. But the availability of
secondary data for accounting research is abundant.
Many Accounting researches are conducted based on
secondary data is called ‘secondary data based
accounting research’. Most of the accounting
research is related to accounting practices and
professions. The objective of this conceptual paper
is to describe concepts, advantages, factors and
sources of secondary data based accounting research.
There is a wide scope of opportunity for conducting
research in accounting, based on secondary data.
Keywords: Research, accounting research, secondary
data, and secondary data based accounting research. |
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