Answer the following question below and support your answer with detailed explanation:

a$)$ Define the concept of research methodology in the context of accounting theory. Discuss the importance of selecting an appropriate research methodology in accounting research, highlighting the strengths and limitations of quantitative and qualitative approaches to accounting research.

b$)$ Evaluate the role of accounting theories in guiding research in the field of accounting. Discuss how different accounting theories, such as agency theory, positive accounting theory, and institutional theory, influence research questions, hypotheses formulation, and empirical analysis.