Research objectives are the goals that you establish for your study and want to achieve via it. It tells the readers what you want to find out and how far you want to go with your accounting research topics. It also informs readers about the study's scope and breadth. The most important element to examine is the clarity of the study objectives.

The features of the research aims

Clear
The study's objectives place a high value on clarity. The way you express your research objectives tells a lot about your research project. The language chosen should be precise and easy to understand. The research objectives will not only tell people about your research, but they will also be taken into account while making various research decisions. Avoid unclear vocabulary and use simple, unambiguous terms.

Complete
Each statement in the study goals should have a sense of fulfilment. Broken promises and unfulfilled aspirations might bring you into trouble in the future. Because the breadth of your study will be decided by your research objectives, completeness is necessary. A detailed research goal should contain information about the population to be examined.

Specific
There should be no gaps in your study objectives, which should focus on the what, how, when, and where issues in particular.
Determine the important factors in the research.

In the research aims, the researcher establishes the study's major factors. The variables are measurable concepts or quantities that will have a major impact on your research. The variables should be well-defined at this point in the investigation. You'll need to decide on the dependent variables, independent variables, and control variables if you're doing an experiment.
Determine the direction of the connection.

A hypothesis is included in certain research studies, and the researcher must describe the direction in which the variables will be examined while conducting hypothesis testing investigations. This occurs only in hypothesis testing studies; in other investigations, the researcher just lists the variables.

The many types of research aims

There are only two sorts of objectives in any type of study: primary objectives and secondary or sub objectives. The major objectives, also known as primary objectives, will lead the research you conduct. They clearly, comprehensively, and explicitly define the goals of your research. Secondary objectives, in addition to the main objectives, outline the goals you want to achieve. They're significant and specialised to the study topic as well, but they'll only help you attain the primary objectives. The secondary objectives are thus not the primary purpose or goal of the research topics, but rather help in reaching the primary goals.