1) How to implement ‘sustainability’ in fiscal (tax) policy

2) How to insert ‘sustainability’ in operationAl management?

3) How to measure progression/regression of sustainable development of a territory and/or business orde?

Here are some interesting topics for a research proposal in accounting and business management for a master’s program. Each idea combines practical relevance with research depth, making them well-suited for advanced study.

1. The Role of Artificial Intelligence in Financial Auditing

• Description: Investigate how AI tools are transforming the auditing process, reducing errors, and enhancing accuracy in financial reporting. This could include a comparative study of AI adoption in large vs. small firms.
• Research Questions: How is AI impacting audit quality? What are the barriers and ethical considerations in implementing AI in auditing?

2. Environmental, Social, and Governance (ESG) Reporting and Its Impact on Firm Performance

• Description: Explore the influence of ESG reporting on business performance and investor behavior. This could also examine if consistent ESG disclosures create competitive advantages for companies.
• Research Questions: Does ESG transparency correlate with financial performance? What are the challenges firms face in implementing comprehensive ESG reporting?

3. The Effect of Blockchain Technology on Accounting Practices

• Description: Assess the potential of blockchain in enhancing transparency, traceability, and accuracy in financial transactions. Research could focus on specific applications such as smart contracts in asset management.
• Research Questions: How is blockchain expected to transform record-keeping and auditing in accounting? What are the potential risks associated with blockchain implementation in accounting?

4. Exploring the Influence of Corporate Governance on Financial Performance in Emerging Markets

• Description: Examine how different corporate governance practices influence the financial health and risk profile of companies in emerging economies. This study could compare governance frameworks across countries.
• Research Questions: How does corporate governance structure impact financial performance? Are there specific governance practices that reduce financial volatility in emerging markets?

5. The Role of Forensic Accounting in Fraud Detection and Prevention

• Description: Investigate the impact of forensic accounting practices in detecting and preventing corporate fraud. This could also look into the integration of forensic accounting in different industries.
• Research Questions: What are the most effective forensic accounting techniques in fraud detection? How can forensic accounting practices be improved to reduce white-collar crime?

6. Behavioral Biases in Investment Decision-Making and Financial Performance

• Description: Analyze how cognitive and emotional biases, such as overconfidence and loss aversion, impact investment choices and financial outcomes. This could also include strategies to mitigate these biases.
• Research Questions: What are the most prevalent behavioral biases in investment? How do these biases impact long-term financial performance?

7. Financial Technology (FinTech) and Its Disruptive Impact on Traditional Banking

• Description: Study the role of FinTech innovations, such as digital payments and robo-advisors, on the banking industry. Research could focus on how traditional banks adapt or compete with FinTech firms.
• Research Questions: How are FinTech advancements reshaping consumer expectations in banking? What are the risks and opportunities FinTech poses for traditional banks?

8. The Impact of Remote Work on Organizational Performance and Employee Productivity

• Description: With the rise of remote work, this study would analyze its effects on productivity, work-life balance, and overall organizational performance. The research could assess if remote work policies improve financial outcomes.
• Research Questions: How does remote work influence productivity in different types of firms? What are the financial implications of a remote or hybrid work environment?

9. Comparing Financial Literacy and Investment Choices Across Generations

• Description: This topic would explore generational differences in financial literacy and their impact on investment decisions. A focus on digital financial tools may reveal varying degrees of adoption and understanding.
• Research Questions: How does financial literacy differ among generational cohorts? What impact does financial literacy have on investment behaviors and retirement planning?

10. Impact of Taxation Policies on Small and Medium Enterprise (SME) Growth

• Description: This research would assess how various taxation policies (e.g., tax incentives, corporate tax rates) affect SME growth, profitability, and sustainability. It could focus on different industry sectors or regions.
• Research Questions: How do tax policies influence the growth trajectories of SMEs? What types of tax policies are most supportive of SME financial stability?

For master levels research you should pick a topic form your current syllabus and course you like most .You can get many ideas form subject papers already polished and citations

Um segmento de empresas que ainda carece de pesquisa é o das Pequenas Empresas. Um tema atual e relevante para estudo nesse segmento é o da contabilidade gerencial: identificar quais artefatos contábeis (artefacts/tools) são usados efetivamente pelos proprietários-dirigentes das pequenas empresas nos processos gerenciais de planejamento, avaliação e controle. Uma pesquisa qualitativa e longitunial seria muito interessante.