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Interested in Experimental Methods in Accounting Research, Here Are the Popular Topics

Saturday, 20 September 2025 View: 352

The Center for Behavioral and Digital Accounting Studies at Universitas Hayam Wuruk Perbanas hosted the seventh session of its webinar series on Saturday, August 20, bringing together accounting practitioners, faculty members, and graduate students at both the master’s and doctoral levels.

According to Dr. Muazaroh, S.E., M.T., Head of the Research and Community Service Center (PPPM) at UHW Perbanas, the event is part of the university’s commitment to advancing research. She emphasized that discussions on experimental methods in accounting research can help scholars stay informed about emerging developments in the field.

“We hope to sustain this initiative through webinars and more intensive training programs. Beyond that, we aim to provide guidance for students working on theses and dissertations, and also support research grant applications to agencies such as DIKTI, BRIN, LPS, OJK, as well as through international collaboration,” she noted.

The session’s keynote speaker, Lufi Yuwana Mursita, S.E., M.Sc., a UHW Perbanas lecturer currently pursuing his doctoral degree at the University of Western Australia, delivered insights on the use of experimental methods in accounting studies. His presentation covered an overview of experimental research, types of experimental designs, and recent trends shaping the discipline.

During the webinar, he also outlined popular themes frequently featured in top-ranked journals (FT 50), including:

Auditing: audit judgment quality, professional skepticism, data analytics in auditing, AI applications in audit, auditor-client relationships, audit evidence, and risk assessment.

Management Accounting: incentive design, management control and performance measurement, cooperation and competition, sustainability, superior-subordinate relations, information reporting, and team interaction.

Financial Accounting: investor decision-making, credit evaluation, financial reporting behavior, ESG reporting, presentation of financial information, and regulatory or accounting standard changes in capital markets.

Information Systems: investor evaluation and decision-making, compliance with technology and data security standards, performance of reporting technologies, and information presentation.

Taxation: tax compliance, tax consultant behavior, tax fairness, and personality-related factors.

The event reflected UHW Perbanas’s commitment to nurturing impactful research and providing a platform for young scholars to explore methods widely recognized in the global accounting community. (eko/pr)