You are on page 1of 12

RISET AKUNTANSI

Academic Research In
Accounting & Auditing
HISTORICAL BACKGROUND

1970 AR
borrowed still
from other
1950-1960
disciplines eg:
empiricism
1916 AAA- statistics(audit
&
facilitate Before 1950  sampling&emp
interdisciplinar
communicatio literature of irical testing),
1926  y approaches
n among acctg actg psycjology
Accounting 1963 Journal
educator, research (behavioural
review of accounting
discussion, opinion & theory),
research
promote internal logic sociology(cont
AR&JAR
curriculum theory, agency
theoretical and
theory),
academic
economics
(efficient
market studies)
TwoBasic Approaches for development of scientific evidence:

1. Induction  new theories are developed; pilih fenomena, cari


teori sebagai informasi awal, buat pertanyaan penelitian, kenali
dan dalami fenomenanya, deskripsikan secara detil dan laporkan
 kualitatif  interpretivisme : pengetahuan hanya dapat
diperoleh melalui keterlibatan mendalam dari peneliti dalam
konteks sosial partisipannya

2. Deduction  new theories are tested; through hypotheti deductive


method  pilih teori dan fakta, buat pertanyaan penelitian dan
hipotesis, ukur, uji hipotesis dan laporkan  kuantitatif 
positivisme : pengetahuan hanya dapat diperoleh melalui metode-
metode yang objektif, terukur/angkawi
Methodology  sequential decision
process used for the selection among
alternative paths in a research process
Empirical: case
Archival : works
study real life Opinion: consist
with data already
setting, field of an expert
Analytical: uses recorded and
research  expressing his
mathematical prepared for the
experimental opinions on
representations, researcher or with
design no particular
economic theory data recorded by
environmental accounting
and logic for the another source
control, laboratory procedures or
analysis of and gathered by
studies  theories &
accounting researcher 
experimental presenting some
phenomena primary &
design and logical support for
secondary
environmental these opinions
archival research
design
Modeling

Simulation

Research
Statistical
Techniques &
Measurement
Concepts

Statistical
Hypothesis
Testing

Methods of
Gathering
Data
Accounting Research & Accounting
Practice: An Uneasy Relationship
(Inanga & Schneider)
Theory – an essential
ingredient of research: 2
types of theory: positive
This paper based on 2 theoriest  describe
Nature of research;
fundamental premises: real world situation as
research a theory
1. most of what they are (predictive
based systematic
purports to be research Necessary of research ability), normative
investigation of a
in accounting is in fact a findings: Novelty, theoriest  goal
spesific phenomenon
trivial pursuit defensibility, oriented theory that
either for the purpose of
dissemination represents real world
2. Accounting research discovering new facts or situation not as they are
is not significantly linked critical expositions of
but as they should be;
to accounting practice existing knowledge
grounded theory
:building theory based
on observed social
science phenomenon
Problems • Lack of “known
with theory in theory” in accounting
accounting
research

The causes • Wide gaps between


for the failure accounting education,
accounting research
of accounting & accounting practice
research
Accounting profession
(research, policy &
practice) need to be
more communication &
coordination

The impact of research


Professional association
in some disciplines is
 transmitting
easy to comprehend
academic research
The relationship such as in medicine,
findings to practitioners
between academic but not in accouting
accounting research &
professional practice
(Guthrie et al) Academic research
Challenges & Solution papers are difficault to
read & understand

Academics have limited


incentives to undertake
research that is
focuesed on practice

Joint seminar
Academia vs
Research
professional Signs of change
detachment
practice
• Insufficiently • Academics are • Inclusion of
innovative considered elitist academic work in
• Increasingly • Practitioners profesional
detached from reluctant to publications
practice &society disclose their data • Research fundings
provided by
accounting
profesion
• Publishing of
research on
contemporary
issues facing
accounting
academics by the
practitioners
Accounting Research, Policy, Practice:
World Together or World Apart
- At policy level :
policy does engage in
regulatory capacity  Constraints on
policy & practice are academic researcher:
- Accounting research
closer 1. There could be
 separate from
practice While policy & practice genuinely held belief
are required to work that this is not their
- 3 elements of job
together, no such
accounting need to
requirement applies 2. Understnading of
work together
regarding the use of what constitutes
accounting research by scholarship
policy makers &
practitioners
Thank You

Kingsoft Office
Make Presentation much more fun