Yuhanis Ladewi, Accounting Research Methodology (ARM): Preparation of Scientific Research Do a Thesis or Dissertation, International Business Management, Volume 11,Issue 8, 2017, Pages 1577-1582, ISSN 1993-5250, ibm.2017.1577.1582, (https://makhillpublications.co/view-article.php?doi=ibm.2017.1577.1582) Abstract: Writing this study is intended to provide a description/explanation of how and what needs to be prepared to do some research. So, researchers easier to do research. In conducting the study, the first researchers must understand the meaning, characteristic of scientific research and the elements that exist in scientific research as well as the relationship between the research element, thus research can be said to be excellent scientific research. Keywords: Accounting research methodology;description/explanation;scientific;characteristic;relationship;elements