Standards for a Master's Thesis in Accounting.

Abstract Independent research in business is demanded increasingly with the ever-changing conditions of production, marketing, finance, and consumption. Ability to examine, to organize, to draw logical conclusions from, and to report upon available data is needed. This requires the services of a trained research worker. Training for this work is best provided in college or university postgraduate years. It is assumed that the basis for graduate work in accounting shall be determined largely by accepted standards for graduate work generally. A restatement of such standards, with some comments, may therefore be justified. It is believed that thesis standards are more or less generally established under independent scholarship. It also include an appropriately limited subject, a definitely stated purpose or problem, adequate collection of data by various means, reasoning-organization, analysis and conclusions. Moreover, written expression of the work done, which is the basis of the conclusions too finds a mention in the standardization.