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 deception Describe purpose Share results Provide follow-up

Participant Confidentiality Restricting access to data instruments Not disclosing data subsets Not disclosing data subsets Restrict access to ID Obtain signed nondisclosure Reveal only with written consent

Right to refuse Right to Privacy Prior permission to interview Prior permission to interview Limit 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) Blueprint Plan Guide Framework 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)

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