Literature Review And Methodological Issues In Forensic Accounting Research

This paper examined the importance as well as the process of literature review in research work and presents methodological issues that authors are likely to face in the process of carrying out correct and scientific research to extend the body of knowledge and solve societal problems. The necessity of having a well-coordinated and guided literature review as well as the need for appropriate methods was considered. Library desk research approach was adopted. Data were sourced from secondary publications and analysed using content analysis. Issues such as what literature review is, how to carry out a review of the literature as well as ways to critique articles and report literature review were dealt with. Also, methodological issues in research were underlined with special attention to how the theoretical and conceptual framework, research design and techniques of answering research questions are intertwined. The study concluded that the dependability of research output, especially, academic research, for the purposes of policy formulation and towards nation building, is directly proportional to the quality of the literature reviewed and the adequacy of the methodology adopted.