non positivistic research methodology - universitas … and mardiyah (2006) • this research...

Non Positivistic Research Methodology

The difference between methodology and method?

Method is the tool of research: Observation Interview

General objective, scope, and

classification of research

Reflection

What makes a ‘good’ research?

What is research?

• Organized, systematic, data based, critical,

objective, scientific inquiry into a specific

problem (Sekaran, 2003: 5)

Data

Quantitative

Qualitative

Types of research

Applied Research:

To solve current problem in an

organization

Basic/ Fundamental/

Pure Research:

Generate body of

knowledge; how certain

problems that occur in

organization could be

solved

Hypothethico-Deductive Method

Hallmarks of scientific research

(Sekaran, 2003: 22-26)

• Purposiveness

• Rigor

• Testability

• Replicability

• Precision and confidence

• Objectivity

• Generalizability

• Parsimony

“Problem Definition”

Reflection:

What is the purpose of my research?

How do you think technology

could help research?

Assignment:

As a group of 2, find

A financial report

Or a CSR report from the

Internet

Why Building Blocks?

Let’s analyze your RQ:

• 1. Is it applied or basic research?

• 2. Is it quantitative research?

• 3. Is it currently existing problem?

• 4. Is it possible to find answer empirically?

• Look at your RQ and what broad problem

area can you identify?

What data would you need for

your research?

Background

Information Literature survey

Primary? Secondary?

Why would you need a literature

survey?

• Nothing important is left out

• Helps develop parsimony

• RQ could be clear

• Testability and replicability are enhanced

• No “Reinventing the wheel”

• Significant problem?

Define your research

• Broad problem areas?

• RQ

• Background Information

• Literature survey

Research Problem and Theoretical

Foundation

Financial Accounting

Management accounting

Auditing

Public Sector Accounting

Accounting Information System

Cost Accounting

A single cultural domain or few related

domains. This would determine the RQ:

RQ Field

RQ

RQ

expands

RQ

changes

How are Western songs reflect Western

(cultural) values?

A Song by Bruno Mars 06 - Marry You.mp3

It's a beautiful night, We're looking for something dumb to do. Hey baby, I think I wanna marry you. Is it the look in your eyes, Or is it this dancing juice? Who cares baby, I think I wanna marry you. Well I know this little chapel on the boulevard we can go, No one will know, Come on girl. Who cares if we're trashed got a pocket full of cash we can blow, Shots of patron, And it's on girl.

Don't say no, no, no, no-no; Just say yeah, yeah, yeah, yeah-yeah; And we'll go, go, go, go-go. If you're ready, like I'm ready. Cause it's a beautiful night, We're looking for something dumb to do. Hey baby, I think I wanna marry you. Is it the look in your eyes, Or is it this dancing juice? Who cares baby, I think I wanna marry you. I'll go get a ring let the choir bells sing like oooh, So whatcha wanna do? Let's just run girl. If we wake up and you wanna break up that's cool. No, I won't blame you; It was fun girl.

How is income perceived by Arab-Libyan

trader in Libyan Market?

Why do traders in Libyan market hardly

keep any financial records?

1. A study which the researcher carefully designs all aspects of the

study before actually collecting any data.

2. You know in advance what you are looking for.

3. The design emerges as the study unfolds.

4. How do teachers in special education classes react to distance

learning.

5. What is the relationship between time spent on the simulator and

operator error rate?

6. The researcher deals with data in the form of words.

7. The researcher deals with data in the form of numbers and statistics.

8. The investigator is the data gathering instrument.

9. Research methods involve the comparison of pre-test and post-test

data.

10. Data collection and data analysis take place simultaneously.

Theory helps provide a frame of work to

pursuit a research problem.

Quantitative Qualitative

For defining RQ, building

hypotheses, and as reference for

building research instruments

For defining RQ, affirming a

proposition, building new theory

Theories must correspond to the

numbers of variables

Could be more, since qualitative

research is holistic

“Qualitative research is much

more difficult to do well than

quantitative research because

the data collected are usually

subjective and the main

measurement tool for collecting

data is the INVESTIGATOR

himself/herself”

(Born & Gall 1988)

Research method=research tool

It relates to what you use to solve research problem

Social Situation

In Quantitative research:

Population Sample

Reduction

GENERALIZATION

Transferrability

Sampling in Qualitative Research

Its purpose is to maximize information not to generalize.

Purposive and Snowball sampling…

redundancy

Human as tool

Observation (p 65)

Interview (structured and semi-structured, unstructured). You would need:

Notebook, tape recorder, camera, video

Triangulation

Documentation.. Useful for historical research.

Assignment

“Perceptions of accounting students of accounting ethics”

“Perceptions of accounting students of accounting lecturer’s ethics”

“Perceptions of Indonesian students of International Students”

Define your RQ

Define Research method

Present your findings next week…

Pudjiastuti and Mardiyah (2006)

• This research objective is to examine empirically the influence of earnings management on earnings quality. The analysis units were 459 (153x3) manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2002 up to 2004. Data used were archival ones. Sample selection was based on purposive sampling. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was 47.56%. It means that higher earnings management will be followed by higher earnings quality

Handoko and Gudono (2006)

• This study examines the effect of decision makers’ cognitive and

affective aspects in decision-making, especially when a firm

implementing Balanced Scorecard (BSC). Cognitive aspect

deals with decision makers’ cognitive capabilities and

characteristics in utilizing all kinds of BSC measures, including

common and unique measures. Affective aspect deals with

negative emotions that often present in interpersonal

relationships. There were three hypotheses being tested in a

laboratory experiment using 2x2x2x2 mixed-subjects design.

168 Accountancy and Management graduate students from

Gadjah Mada University were randomly assigned in one of eight

treatment cells

Chwastiac and Young (2003)

• In this paper, we show how annual reports rely upon the

silencing of injustices in order to make profit appear to be an

unproblematic measure of success. In particular, we examine

the ways in which corporations silence the negative impact of

their activities upon the earth, the hell of war and the beauty of

peace, the spiritual, human and social impoverishment arising

from excessive consumption, and the dehumanization of

workers. Only by breaking silence and counter-posing corporate

values with alternatives can we hope to free humankind from the

limitations of profit maximization and promote a world in which

peace, happiness, respect for diversity, etc., take precedence to

capital accumulation.

Jacobs and Kemp (2002)

• This paper explores accounting presences and absences in he daily life of three Bangladeshi small traders. By exploring the margin of accounting, it is possible to better understand why we do and do not do accounting. Two ideas are explored. Based on the work of Boden it is suggested that the presence or absence of accounting can be explained by the influence of key social and state institutions… However, we suggest that the level of social capital, defined as norms of reciprocity and trust, could also play an important role in understanding accounting absence in this case, an idea which might be applicable to a wider context.

Assignment- Individual

Read the given qualitative research

Identify the RQ

Identify the methodology

Summarize findings in 300-500 words.