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In this video, Prof. LJ introduces the foundations of academic research in the context of business and accounting studies. This lesson explains how research is used to investigate problems, generate knowledge, and support evidence-based decision making in organizations and academic institutions. The discussion explores the definition and purpose of research, the levels of research development, and the types of research commonly used in business and accounting disciplines. This is Episode 1 of the Research Methods Series for Business and Accounting. Topics covered: • What is research and why research is important • The role of research in business and accounting disciplines • Levels of research: description, classification, explanation, and prediction • Characteristics of good research and critical thinking in research • Types of research: basic research and applied research • Other research approaches: case study and action research • The role of research in evidence-based decision making References Cooper & Schindler (2014); Sekaran & Bougie (2025); Smith (2022) This lesson is designed for undergraduate and graduate students in Accounting, Business, and Management, as well as researchers who want to develop a strong foundation in academic research. Captions are available for better learning. If you find the lesson helpful, you may like, share, or subscribe to Prof LJ Learning Hub for more lessons on Research Methods.