This course would offer many valuable issues to valued learners that should be presented from general to details, in-depth of the content around the problem of research design in the field of accounting and auditing. Learners would be equipped with different types of research design, the content revolves around such as forming hypotheses, identifying root and significant problems, sampling as well as choosing corresponding variables on the basis of background knowledge by the course of Scientific Research Method. And then, based on general knowledge of research design, the module have also provided students with content focusing on three main categories, namely qualitative, quantitative and mixed research design in the field of accounting.