PERBANAS INSTITUTE

Faculty of Business and Economic

Department of Accounting Bachelor Degree Program

MID TERM EXAM (TAKE HOME)

26th April 2013

Lecturer: Mr. Imam Wahyudi

JOURNAL ARTICLE EVALUATION SHEET

Information about the article Quantitative : Author : Yiannis Anagnostopoulus and Roger Buckland Title of the article : IAS39 and Measurement Quality : Bankers Perceptions Title of the journal : Journal of Applied Accounting Research Date of publication : 2011 Page number : 21 pages (pp. 157-178) Volume/number : Vol. 12 No. 2

Information about the article Qualitative : Author : Abdel K . Halabi, Rowena Barrett, and Robyn Dyt Title of the article : Understanding Financial Information Used to Assess Small Firm Performance An Australian Qualitative Study Title of the journal : Qualitative Research in Accounting & Management Date of publication : 2010 Page number : 16 pages (pp. 163-179) Volume/number : Vol. 7 No. 2

Quantitative : How did you locate this article? Did you locate this article in the ABFI Institute library? Yes What database did you use to acquire the full-text of the article? www.proquest.com

Qualitative : How did you locate this article? Did you locate this article in the ABFI Institute library? Yes What database did you use to acquire the full-text of the article? www.proquest.com

Critically Evaluating a Journal Article

1. What is the purpose of article? Why was the article written? Quantitative : The purpose of this paper is to make an empirical contribution by investigating the boundaries between external financial reporting and decision making through assessing the degree of differences among practitioners perspectives of financial reporting measurement attributes across two countries, and the impact of the domestic practice through cultural factors on the implementation of financial accounting and regulation. Qualitative : The purpose of this paper is to investigate the reality of financial and management accounting in a small group of small firms. Specifically, from the owners perspective, an exploration is undertaken to see what financial information is collected, how it is used (or not) to make business decisions and evaluate the firms performance, and the role played by the accountant in that process. 2. Consider the audience for whom this was written Quantitative : The Article IAS39 and Measurement Quality : Bankers Perceptions is part of Journal of Applied Accounting Research , which in this case include in the scientific journal. The article written for the researches and experts in fields related to the topics covered as well as

students, whether they are struggling in college that is still struggled on the bench or lecture has become a scholar. IAS39 and Measurement Quality : Bankers Perceptions This paper seeks to examine the chasm between regulation and accounting through the lens of topical/domestic configurations of accounting practice and its application. The reason for doing so is also because of the recent structural developments in the international finance arena, namely signs of creation of markets for impaired assets.

Qualitative : The Article Understanding Financial Information Used to Assess Small Firm Performance An Australian Qualitative Study is part of Qualitative Research in Accounting & Management, which in this case include in the scientific journal. The article written for the researches and experts in fields related to the topics covered as well as students, whether they are struggling in college that is still struggled on the bench or lecture has become a scholar. Understanding Financial Information Used to Assess Small Firm Performance An Australian Qualitative Study A phenomenological paradigm underpins this exploratory study. Semi-structured interviews were undertaken with the owners of ten small firms, where the focus was on understanding what happens in an organizational setting, as opposed to theory and textbook practice.

3. Consider the source of the article. Please try to compare and

contrast both of the articles- quantitative and qualitative research articles.

a) Was the article published in scholarly journal or another type of journal? If the article was published in a trade journal or popular magazine, justify your decision to use it in your research. Quantitative : This article have been published in scientific journal there title is Journal of Applied Accounting Research was written generally for collegelevel researcher. The discussion of this article is sourced from a research point of view as well as exposure information other supporting information that comes from an article published in the leading scientific journals. This journal have been published in Event at Kingston University London, the event title is British Accounting Association (BAA) South Eastern Area Group (SEAG) Annual Conference. (http://eprints.kingston.ac.uk/12110/) and this article exist in Library at Monash University as modules and courses (http://readinglists.lib.monash.edu/items/094DF1AA-64CB-B21A-2C9D5C7414DE3870.html) publication. Qualitative : This article was published in the scientific journal called Qualitative Research in Accounting & Management aimed one at college level. This article is sourced discussion of all matters related to a similar study conducted earlier by other researchers as well as other supporting thats why the article describing high quality research that has been reviewed by expert in the field prior to

information information that comes from an article published in the expert scientific journals. This article I get articles from http://www.emeraldinsight.com/ where many other quality articles can be obtained from this website. many articles were retrieved for study materials and research. and exist in Library at Monash University as modules and courses (http://readinglists.lib.monash.edu/items/094DF1AA-64CB-B21A-2C9D5C7414DE3870.html) publication. b) Consider the authority of the author Quantitative : The writing of the article "IAS39 and Measurement Quality: Bankers ' Perceptions" are by Dr. Yiannis Anagnostopoulos and Professor Roger Buckland, MA, MBA, MPhil. Dr. Yiannis Anagnostopoulos was a Senior As Accounting and Finance at Kingston University London and Roger is head of Business School at The University of Aberdeen Dr. Yiannis Anagnostopoulos can be categorized as being sufficiently expert in his field because he was Agency relationships in banking, the interplay between accounting standards, regulation and banking practice & behavioral finance and Professor Roger Buckland, MA, MBA, MPhil In addition to being Head of School at the Business School, Roger is Chair of the Trustees of Rocking Horse Nursery. Qualitative : Authors this scientific journals are Abdel K . Halabi, Rowena Barrett, and Robyn Dyt. They can be categorized as being sufficiently expert in their field because : thats why the article describing high quality research that has been reviewed by expert in the field prior to

Dr Abdel Halabi is Senior Lecturer, Department of Accounting & Finance. Abdel is a senior lecturer in Accounting and Finance. He has taught subjects from the introductory level, and supervised to completion a number of Higher Degrees students. He has published over 40 articles in peer reviewed journals in accounting and education, and is the current coordinator for the Bachelor of Busines and Commerce honors program Professor Rowena Barrett is the Head of the School of Management and Professor of Human Resource Management (HRM). Previously she was Professor of HRM and Small Business at De Montfort University, Leicester, in the United Kingdom. Mrs Robyn Dyt is working as Department of Accounting and Finance, Faculty of Business and Economics in Monash University. 4. Consider the content of the article-its organization and

suitability.
a) Describe the organization of article Quantitative : Material presented in this article is already organized and focus on the issues that are discussed. Article writing starts from the introduction, background literature and the theoretical basis of the research, research design and sample. The researchers present the theoretical studies of the results of earlier research to get a base of research to do and the determination of the hypothesis to be tested. In theoretical studies have been presented, further discussed about research methods used to calculate statistically the company name change to influence the stock price which ends with the discussion and conclusions of the research. The language used by the researchers to be understood among colleges to the top. The participant were completely, trusted, and expert
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Re-quotes : Following a pilot study a questionnaire was developed and it was 165 IAS39 and measurement quality specifically directed at CEOs, CFOs or the chief accountant. The interviews were conducted over the course of one year with 13 bankers and two certified accountants with a twofold aim: (1) to guide survey design; and (2) to provide for some explanatory power over survey findings/coupled with findings.

This article is a review of previous research, because in this article, examine your previous article, and would like to develop a new theory by comparing the old theory This paper seeks to examine the chasm between regulation and accounting through the lens of topical/domestic configurations of accounting practice and its application. The reason for doing so is also because of the recent structural developments in the 159 IAS39 and measurement quality international finance arena, namely signs of creation of markets for impaired assets. Bischof and Wustemann (2008) find that a corresponding regulatory recommendation has a strong effect on the choice with the disclosure of measurement categories being negatively associated with the relative book value of financial assets measured at fair value. Their results also suggest discretionary disclosure management by banks and following behavioural theory, banks expect investors to have a negative bias in the risk perception of assets measured at fair value. The section that follows develops and parallelises the problematics of international financial regulation with the related approaches to asset/liability measurement and financial reporting as a tool to effect transparency and market and official discipline. Qualitative : Material presented in this article is already organized and focus on the issues that are discussed. The researchers present the theoretical studies of the results of earlier research to get a base of research to do and the determination of the hypothesis to be tested. In theoretical studies have been presented, further discussed about research methods used to calculate statistically the company name change to influence the stock price which ends with the discussion and conclusions of the research. But this article not good enough when make information during the process (interviews)
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During interviews when examples of accounting reports were shown to interviewees, some confessed to being unable to read them or reported finding them too difficult to read to be of any use to them. Indeed one owner was unaware that such reports could be produced. Discussions suggested that people felt these reports did not reflect real business figures because they were produced for the taxman, implying that the figures were deliberately kept low to reduce the amount of taxation to be paid. This article is a review of previous research, because in this article, examine your previous article, and would like to develop a new theory by comparing the old theory. The purpose of this study is therefore to examine what financial information small firm owners record and the system they use to collect, process and report that information. Other studies have considered whether the use of financial information is beneficial to firm performance (Thomas and Evanson, 1987; Lybaert, 1998; Argiles and Slof, 2003).

b) Consider the coverage of article Quantitative : This scientific article discusses the topic of existing problems in a comprehensive manner. It is described from an introduction that discusses in General about the background and purpose as well as the consequences that may arise from the change of the company name. Next, from theoretical studies mentioned that a presentation of the results Qualitative : This scientific article discusses problems that there are (partially), namely "Understanding financial information used to assess small firm performance An Australian qualitative study", partially because the researcher was impressed focus more to the exposure results from previous research inferred according to the viewpoint of the researcher of the emphasis on the perspective of researchers in discussing issues that are supported by the results of earlier research.

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c) Look at the method of research being used Research Method Quantitative : The research method on this article is explained clearly The authors employ the method of triangulation by employing two research instruments, namely interviews and a questionnaire. Triangulation cuts across and within research strategies, as one of its features as a processual technique is to cross-check results. Qualitative : The research method on this article is clearly enough . The author using Semi-structured interviews. The author also explained the question and the result from the interview. The author also show the interview evidence and also explained how the interview is run. Data Collection Quantitative The data is collect from various bank source targeted population and response rates in United Kingdom and Greece The method of data collection is not appropriate for qualitative research because a qualitative research is need more descriptive data like an interview result or in depth survey. Qualitative The empirical data comprises a set of interviews with regulators, The ten small firms were all located in rural Victoria (Australia), represented a cross-section of industry and had been operating for five to 27 years.

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This method of data collection is not appropriate for quantitative research because generally, quantitative research is need a statistic data or numeric data so its necessary to make something like questionnaire. The Data Analysis used Quantitative The data analysis from this article This study provides evidence for a diverging perceived effectiveness and acceptance of IAS39 in two different banking markets (Greece and the UK), suggesting that culture and domestic configurations play an important part in shaping management perceptions and that given these differences, the choice of a measurement system can potentially also affect the (re)liability of managers that sign a firms financial reports. Qualitative They analysis the data from the result the qualitative data supported prior research in other countries. The in-depth analysis revealed a very basic understanding of accounting information and problems with the financial literacy amongst these small firm owners. Accounting reports were not widely produced or used, so an informal assessment, such as how much cash was in the bank, was the primary means of assessing business performance. Accountants were used for taxation services, although some owners sought more general business advice. The difference in terms of writing style and method of data gathering The writing style of qualitative research is tend to more descriptive and the usually the information is described with words while the writing style of quantitative research is tend to often showing a

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statistical table. They describe the information through correlation or numerical. The method of data gathering for qualitative research is usually using in depth interview or survey so usually the researcher is the instrument or the tool for designing, collecting, and analyzing research in order to obtain more deeply result. While the method of data gathering for quantitative research is something like questionnaire considering the quantitative research will produce a numerical or correlation result a questionnaire is the right choice. d) Consider the usefulness of the article Quantitative Research articles cant be one useful source in my research. This is due to the lack of linkages between the research field with my research. but the way the data collection and the present will probably become my consideration when making article later Qualitative Research article is already good enough to scrutiny and taken its benefits. Will be fixed, article writing is not enough to support my research later because I was focused on the analysis of Auditing, not on Financial Information

5. Consider the bibliographical information the article provides

Quantitative : References indicate the sources sources of information that supports this scientific article writing. The number of references that are

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used a lot, i.e. 44 sources. It is comprehensive examine the bibliography. And long examine This article presents information information which is taken from a variety of sources cited selectively. Not all of the information that is in a source are discussed thoroughly, but the only thing relating to research "IAS39 and measurement quality: bankers ' perceptions" course and added information that comes from other sources. In this article, there is only one type of reference used by the source, that is the primary source. The primary source of reference is the use of the information as a reference for writing a scientific article that comes from its main source, the person who first publishes such information.. Primary Sources Anagnostopoulos, Y. and Buckland, R. (2005), Historical cost versus fair value accounting in banking: implications for supervision, provisioning, financial reporting and market discipline, Journal of Banking Regulation, Vol. 6 No. 2, pp. 109-27. Secondary Sources Chambers, R.J. (1966), Accounting, Evaluation and Economic Behaviour, Scholars Book Company,Houston. This scientific article writing using a mix of contemporary and other sources. Year of publication sources ranging from 1999 to 2009. Qualitative : References indicate the sources of information that supports this scientific article writing. The number of references used are 61 sources. This article presents information culled from a variety of sources cited selectively. Not all of the information that is in a source are discussed thoroughly, but the only thing relating with the article Understanding
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financial information used to assess small firm performance An Australian qualitative study This scientific article writing using a mix of contemporary and other sources. Year of publication sources ranging from 1968 to 2009. In this article, there is only one type of reference used by the source are the primary sources. The primary source is the use of the information as a reference for writing a scientific article that comes from its main source, the person who first publishes such information Primary Sources Bennett, R.J. (2007), Expectations-based evaluation of SME advice and consultancy: an example of business link services, Journal of Small Business and Enterprise Development, Vol. 14 No. 3, pp. 435-57

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