metode riset akuntansi. ethics ethics are norms or standards of behavior that guide moral choices...

Metode Riset Akuntansi

Ethics

• Ethics are norms or standards of behavior that guide moral choices about our behavior and our relationships with others

• The goal of ethics in research is to ensure that no one is harmed or suffers adverse consequences from research activities

Ethical Treatment of Participants• Explain study benefits

– Deception

• Explain participants rights and protections

• Obtain informed consent

Debriefing

Explain any deceptionExplain any deception

Describe purposeDescribe purpose

Share resultsShare results

Provide follow-upProvide follow-up

Participant Confidentiality

Restricting access to data

instruments

Restricting access to data

instruments

Not disclosing data subsets

Not disclosing data subsets

Restrict access to ID

Restrict access to ID

Obtain signednondisclosure

Reveal only with written

consent

Right to refuseRight to refuse

Right to Privacy

Prior permission to interview

Prior permission to interview

Limit time requiredLimit time required

Research Design

• Many definitions of research design:– Constitutes the blueprint for collection,

measurement, and analysis of data– Aids the researcher in the allocation of limited

resources by posing crucial choices in methodology

– The plan and structure of investigation so conceived as to obtain answers to research questions

– Express both the structure of the research problem and the plan of investigation used to obtain empirical evidence on those relationships

Research Design (Cont’d)

• The essentials of research design:– An activity- and time-based plan– A plan always based in the research

question– A guide for selecting sources and type

of information– A framework for specifying the

relationships among the study’s variables

– A procedural outline for every research activity

Research Design (Cont’d)

BlueprintBlueprint

PlanPlan

GuideGuide

FrameworkFramework

Outline Outline

Design in the Research Process

Research Design (Cont’d)

• Issues relating to decisions regarding:– The purpose for the study– Study setting– Type of investigation– Extent of researcher interference– Time horizon– Unit of analysis

Research Design (Cont’d)

• Issues relating to decisions regarding (Cont’d):– Sampling design– Data collection methods– Measurement– Data analysis

The Research Design (Cont’d)

PR

OB

LEM

STA

TEM

EN

T

Purpose of the studyExtent of researcher

interferenceStudy Setting

ExplorationDescriptionHypothesis testing

Establishing:1. Causal relationship2. Correlations3. Group differences,ranks, etc

Type of investigation

Minimal: studyingevents as theynormally occur

Manipulation and/orcontrol and/orsimulation

ContrivedNon contrived

Measurement andmeasures

Operational definitionItems (measure)ScalingCategorizingCoding

Unit of analysis(population to be

studied)

IndividualsDyadsGroupsOrganizationsEtc

Sampling design

Probability/nonprobability

Sample size

Time horizon

Cross sectional

Longitudinal

Data collectionmethod

ObservationInterviewQuestionnairePhysicalmeasurementUnobstrusive

1. Feel for data

2. Goodness ofdata

3. Hypothesistesting

DETAILS OF STUDY

DATA ANALYSIS

MEASUREMENT

Purpose of the study

• Exploratory:– Undertaken when not much is

known about the situation at hand, or no information is available on how similar problems or research issues have been solved in the past• A search of the literature• Interviewing ‘experts’ in the subject• Conducting focus group interviews

Purpose of the study (Cont’d)• Descriptive:

– Undertaken in order to ascertain and be able to describe the characteristics of the variable of interest in a situation• Finding out who, what, where, when, or

how much

Purpose of the study (Cont’d)• Explanatory or Hypotheses

testing:– Undertaken to explain the variance

in the independent variable• Concerned with learning why

Type of Investigation

• Causal– The study in which the researcher

wants to delineate the cause of one or more variables

• Correlation– When the researcher is interested in

delineating the important variables associated with the problems

Extent of Researcher Interference• Minimal• Moderate• Excessive

Study Setting

• Contrived– Artificial settings

• Noncontrived– Natural environment

Unit of analysis

• Refers to the level of aggregation if the data collected during the subsequent data analysis stage– Individual, dyads, groups, etc

Time Horizon

• Cross sectional– Data are gathered just once

• Longitudinal– Data are gathered at more than one

point in time