The educational discipline "Methodology of economic research (Module 2)" is a component of the cycle of general scientific (philosophical) training of doctors of philosophy of the educational and scientific program "Accounting and taxation" specialty 071 "Accounting and taxation" field of knowledge 07 "Management and administration".
Methodology of research in economics is a set of knowledge and skills related to conducting scientific fundamental and applied research in economics.
The discipline includes methodological aspects of scientific knowledge, study of the structure and main stages of research works. This discipline studies methods of theoretical research, modeling issues in scientific research and helps to choose the right direction of scientific research. When studying the discipline, graduate students must learn how to search, accumulate and process scientific information, as well as how to carry out, process and formalize the results of experimental research.
As a mandatory discipline, "Economic Research Methodology" contributes to the constant updating of one's knowledge and the formation of abilities to organize one's own research activities.
Interdisciplinary connections: "Methodology of economic research (Module 2)" as an educational discipline integrates a large number of basic concepts and methods of disciplines of general training, in particular: "Philosophy", "Statistics", "Applied Informatics", "Global Economy", "Social responsibility" and professional training: "Accounting (general theory)", "Financial accounting of assets", "Accounting and reporting in taxation", "Financial accounting of liabilities", "Business analysis", "Organization and methods of control and audit", "Organization of accounting", "Consolidation of financial statements" and others".
Also, the discipline provides a wide range of interdisciplinary connections with other disciplines of the curriculum for PhD candidates, including: "Philosophy of science", "Methodology of economic research" (module 1), "Management of scientific projects", "Econometric modeling in IT - environments", "Foreign language for academic purposes", "Accounting: theories, concepts, perspectives".
The purpose of studying the discipline is to master methodological and organizational approaches to conducting scientific research in the field of accounting, auditing and taxation, acquiring the ability to widely use the acquired knowledge to carry out independent scientific research; deepening and expansion of theoretical and practical knowledge in terms of carrying out scientific research in the field of accounting, auditing and taxation; acquiring the ability to apply knowledge of the methodology and organization of scientific research when solving specific practical tasks; familiarization with modern scientific achievements in the field of development of accounting, auditing and taxation systems at the micro and macro levels, acquiring the ability to apply them independently when solving applied scientific problems; to develop the ability to use theoretical provisions from scientific research to successfully solve applied problems, to be able to use scientific apparatus; studying directions of using general scientific methods of theoretical generalization (methods of dialectical and formal logic) and specific methods of economic research (economic-statistical and economic-mathematical) for conducting scientific and applied research.
Tasks (educational goals) of the discipline:
• mastering the methodology, methods, concepts and logic of scientific research in the economy;
• assimilation by the applicants of methodological provisions on planning, organization, control, and coordination of scientific research;
• mastering the skills of creating scientific texts of various types depending on the form of communication and the way the material is presented;
• use of a set of knowledge in accounting, analysis, auditing and taxation to create scientific research.
The subject of the discipline is methodological, methodical, technological and organizational approaches to conducting scientific research in the economy.