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Financial accounting represents just one sector in the field of business accounting. It explains or predicts how the design of managerial accounting systems will affect management actions and an organization's success, or how internal and external organizational forces will affect the design of … We begin with a foundational discussion of how aspects of banks’ accounting … Welcome to the Web site for Mastering the Financial Accounting Research System (FARS) On-Line: An Active Learning Approach by David M. Cottrell. Research Paper Topics for Accounting Information Systems. Looking for abbreviations of FARS? This essay examines how research on banks’ financial reporting, informed by the financial economics literature on banking, can generate insights about how to enhance the stability of the financial system. FARS stands for Financial Accounting Research System. Learning about the various types of accounting systems can help in the decision. 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