Using the IDEALS framework for your 2000 word research essay
IDEALS Framework Suggested content Notes
Identify the problem:
“What’s the real question
we are facing here?”
This is the introduction to your essay. The first paragraph should be a statement
outlining the problem you are evaluating, and the claim you are arguing. A
second paragraph identifies and/or defines key concepts, alongside qualifiers that
limit the scope of the argument.
Approximately 150 words (2 paragraphs).
The first paragraph should restate the question of the assignment
The second paragraph should define core concepts such as “corporate distress”, "corporate turnaround"
and “corporate governance”.
Determine relevant
information: “What are
the facts and
circumstances that frame
this problem?”
Here you need to assess the context of the situation, especially the opportunities
and risks in the context of the situation. What available data it there to support
your outline of the context. For example, how did the issues evolve? What is the
history that frames the situation today? This includes specific qualitative and/or
quantitative data about the issue. When considering the data you should also
think about the reliability and validity of the data, especially the source.
Approximately 225 words (3 paragraphs).
List key facts that outline the history of the case
Using a timeline of the sequence of events that lead to the corporate distress is a good way to frame this section
You should refer to facts listed here later in the essay as much as possible. No point in disclosing information
you will not use later.
The main source for this data should be from the news media because there will not be any academic articles
written about a current corporate distress.
Enumerate options:
“What are our most
plausible solutions?”
You need to argue for at least three choices. You must first enumerate and argue
for three alternatives.
Approximately 225 words (3 paragraphs).
You must argue for three key relevant solutions that you will analyse, do not just list three without an argument.
Here is where you can use argumentation theory to construct you paragraphs. Each paragraph must have one
claim, one or two data points to back up the claim, and a warrant to conclude the paragraph. Thus, each
paragraph should be 3 to 5 sentences in length. If the paragraphs are longer, you will probably not be making a
clear argument.
This is a good place to start introducing accounting theory into your arguments.
References in this section should be a mix of news media, the textbook and academic articles.
Assess and make
preliminary decisions:
“What influences the
course of action, all
things considered?”
For each alternative, you need to write arguments clearly outlining the reasons
for or against the choices. You should base your arguments on your research.
You must ensure you use data and evidence from reliable and valid of data
sources. Here you compare the relative strengths and weaknesses of the each
choice. For each choice, you should write one paragraph outlining the strengths
and a second paragraph the weaknesses, and then a summary paragraph to
identify whether the advantages or disadvantages are dominant based on this
analysis. At least 9 (3x3) paragraphs in total. Approximately 900 words.
This is the most important part of your essay. It shows how well your critical thinking is developing.
This section should not repeat other people’s ideas, but rather present your own analysis using argumentation
theory. Again, each paragraph should be 3 to 5 sentences in length.
References in this section should be a mix of news media, the textbook and academic articles.
List reasons explicitly:
“Let’s be clear: Why we
choosing this particular
solution?”
This is the main conclusion to your essay. You must link each statement
evaluated to the position you arguing for. Explain your position, arguing for your
preferred position. Ultimately, one of the reasons for or against outweigh
everything else and identifies the most important choice in the case.
Approximately 150 words (2 paragraphs).
One paragraph should argue what the main solution is over and above everything else. Remember the car
example from Week 1. In that case, we want to avoid personal injury or death, and this was the main reason for
our decision.
One paragraph should detail the reasons why that decision is valid in the context of the situation.
Self-correct: “Okay, let’s
look at it again. What did
we miss?”
This step is for you to review the conclusion to ensure that you have not chosen a
dominant option. You should list the limitations of the decision. What might have
changed your conclusion had other information and or resources been available?
This reflection may cause you to revise your essay.
Approximately 75 words (1 paragraph)
Here you need to make some insightful comments about what the limitations are. It is not enough to say you
“had limited time or resources” because all decisions are limited by these constraints.
Be specific about what further data and or research processes that could have helped you delve into the case
further, helped your critical thinking processes, and make a more informed decision.
References Keep references to a minimum and only cite the most important articles that add
weight to your essay. Avoid giving more than one reference at a time. Make sure
all data in your arguments have a reference and a page number if it is a journal
article or book. Your “References” section counts towards your word count. The
essay section should have about 12 - 15 references. Approximately 275 words.
Please do not try to impress your lecturer with too many citations, but try to impress with quality citations.
This is a course about “Accounting and Corporate Governance”, so ensure you cite accounting academic articles.
Poor essays rely on one or two source for their data, while strong essays cite multiple data sources. Essays using
only a few articles will be poor quality because it demonstrates that you did little research.
Do not wait until the last moment to do the research, about half your time should be spent researching and the
other writing.
© John C Dumay 2009-16 (Adapted in S1 2017)