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