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1. Course Catalogue

The Dissertation aims to make a study in depth of a topic in which the student is particularly interested in the field of accounting and finance. It allows the student to gain experience in planning, designing, executing, and reporting a significant piece of individual research. Experience is also gained in the processes involved in research, such as obtaining information from people, securing their co-operation, analysing and evaluating data, framing recommendations, and other methods of field study and data collection. Students learn how to communicate complex ideas and information in a coherent and structured manner.

The Dissertation provides the opportunity for students to engage in a research project and, in particular, the ability to study a specific topic and question, identify the issues and how they may be researched, collect and validate appropriate data, organise and discuss the findings, their reliability and validity, and present results in a logical and clear manner. The Dissertation integrates elements from the course of study and requires students to identify and define a research topic, conduct the research, and write it up in a Dissertation format. This is all within a predetermined time frame, which from start to finish lasts approximately 3 months (May/June through August for 12-month students).

2. My Dissertation

2.1. Title: Does Fair Value Accounting Information on Biological Assets under IAS 41 Have Value Relevance? Evidence from Indonesia and Singapore

2.2. Advisor: Tom Brown

2.3. Number of online meetings with the advisor: 3 times

2.6. The assessors' comment: A very high-quality piece of work in a difficult area. The research question: Does fair value accounting information on biological assets under IAS 41 have value relevance?” is directly linked to investment and innovation in the agricultural industries and is, therefore, a significant question. The literature review is well constructed and takes a critical perspective as well as provided a good summarisation of the field. The methodology is discussed effectively and thoroughly. The results are presented clearly and discussed in relation to the literature. The conclusion is sound but could perhaps be made stronger with a more detailed discussion of the implications of the research.  

3. My opinion

I would say, YAY! At least, I have three reasons to say that I enjoyed the process of dissertation: (a) I was supervised by a great, great, great, advisor (Tom Brown). He's super helpful and dedicated his time to guide my dissertation; (b) I learned how to use STATA. Yes, I was hands-on using STATA from the scratch, including exploring to use commands; (c) I learned to demonstrate an excellent understanding of purpose, all clearly stated and convincing arguments. The most important one is the Dissertation taught me a lesson about FOCUS. Focus to answer the research questions and visualise them into a clear framework.

So, this is the end of my master's journey at the University of Edinburgh. I hope you have an opportunity to experience Edinburgh personally!

Talk to you, later!

Best,

Indah Pasaribu