UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING RESEARCH METHOD

3 CREDITS
ECAU609106
ODD SEMESTER 2019/2020

No. Lectures Name E-Mail Adress

1 Dr. Fitriany S.E., M.Ak. [email protected]

Subject Code ECAU609106

Subject Title Accounting Research Method

Credit Value 3
Pre-requisite/ Accounting Theory
Co-requisite/
Exclusion
Role and Purposes This course aims at giving understanding to students the process of scientific
research and its use as problem-solving tools. Specifically, students will learn the
research process starts from formulating a research problem, perform a critical
literature review, develop a research framework, formulate hypotheses, develop
an appropriate research design, data analysis, and develop a research proposal.

Subject Learning Upon completion of the subject, the student will be able to:
Outcomes a) Understand the concept, process, and use of scientific research as
problem-solving tools.
b) Understand the research development in accounting.
c) Identify and formulate a good research problem.
d) Develop a good critical literature review, theoretical framework, and
hypothesis.
e) Develop an appropriate research design to research problem.
f) Use statistical software tools to conduct research.
g) Perform quantitative and qualitative data analysis.
h) Write a research proposal for a case study or empirical research.

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Subject Synopsis/
Indicative Week Topic LO Required
Syllabus # Reading
1 Introduction to Research & a US: Ch. 1 & 2
Scientific Research

A Glimpse of Quantitative vs
Qualitative Research

2 Overview of Empirical b Beaver,

Quantitative Research in Oler et al.,
Accounting Hopper and Buih
(figure 5, 8, 10, 11,
&12)

3 -Case Study b Cooper and

Morgan

-Illustration of Research
Process; Identify and defining c US: Ch 3
problem statement Ge and Liu p. 598-
601;
Ali and Lesage p.
21-22;
Juliani and
Sholihin p. 178-
179
Busacca &
Maccarrone p. 306-
307
4 Group Presentation- h
Chapter 1 Introduction

5 Develop Critical Literature d US: Ch. 4, 5, & 6

Review, theoretical framework Ge and Liu p. 601-
and hypothesis development 603;
Ali and Lesage p.
Elements of Research Design 23-27;
Juliani and
Sholihin p. 179-
181;
Busacca &
Maccarrone p. 307-
310
6&7 Group Presentation- h
Chapter 1-2 (Introduction,
Literature Review, theoretical
framework and hypothesis

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 development)

8 Data Collection Method: e US: Ch. 7,8, & 9

primary and secondary data Ge and Liu p. 602-
605;
Ali and Lesage p.
28;
Juliani and
Sholihin p. 182-
184;
Busacca &
Maccarrone p. 307,
310
9 Sampling e US: Ch. 13
Ge and Liu p. 602-
605;
Ali and Lesage
p.28;
Juliani and
Sholihin p. 181-
184;
Busacca &
Maccarrone
10 Measurement of variables: e US: Ch. 11 &12
Operational definition, scaling, Ge and Liu p. 602-
reliability, and validity 605;
Ali and Lesage
p.27-28;
Juliani and
Sholihin p. 182-
184;
Busacca &
Maccarrone
11 Quantitative data analysis g US: Ch.14 & 15
Ge and Liu p. 605-
620;
Ali and Lesage p.
28-32;
Juliani and
Sholihin p. 183-
192;
Busacca &
Maccarrone p. 310-
326
12 Qualitative data analysis g US: Ch.16 & 17
Research Report Efferin and
Rudiawarni

Tsamenyi et. al
(Qualitative case

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 study)
13&14 Group Presentation- h
Chapter 1-3 (Introduction,
Literature Review, theoretical
framework and hypothesis
development and Research
Design)
Teaching/Learning Teaching method uses class discussions and experiential learning
Methodology approaches in which students achieve the learning objectives by
preparing a research proposal directly under the guidance of the lecturer.
A Research Proposal is prepared in groups (maximum of 4 students per
group) determined by the lecturer and is executed starting from the
fourth week until the last week of classes. Students are required to
submit the final research proposal in the final test.

Each group will present their research progress to be discussed with the
lecturers as facilitators and other groups. Results of the discussion are
expected to provide input to each group to improve the research
proposal. These sharing sessions are also expected to benefit students to
learn from other group’s experiences.

Students are required to learn the reading materials for each session
independently, and then discuss the material in their group on how to
apply the specific topic in their research proposal. Students can consult
with lecturer via email, or if necessary, students may also consult
directly.

Students will also be introduced to statistical software such as Stata or

E-views so that the students will have sufficient expertise in data
processing.

Assessment
Method in Specific % Intended Learning Outcomes
Alignment with Assessment Weighting to be Assessed
Intended Learning Methods/Tasks
Outcomes a b c d e f g h
Continuous 100%
Assessment
GROUP 50%
Presentation: v v v v v
research
proposal
(10%)
Progress v v v v v v
research
proposal
(15%)
Final research v v v v v v
proposal
(15%)

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 Weekly v v v v v v
summary
and/or
presentation
(10%)
INDIVIDUAL 50%
Mid Term v v v v
Exam (20%)
Final Term v v v v
Exam (20%)
Participation v v v v v v v v
and discussion
(5%)
Lab (5%) v v
Student Study
Effort Expected Class Contacts
Lectures 22.5
Hours
Presentation 12.5
Hours
Other student study effort
Preparation for presentation 10 Hours
Preparation for project/assignment/tests 25 Hours
Reading List and Required Readings:
References Sekaran, U., & R. Bougie, 2016. Research Method for Business: A
Skill-Building Approach. John-Wiley & Sons, Inc, 7th (US).

Supplementary Readings:
1. Beaver, W.H., 2002, Perspectives on Recent Capital Market
Research, Accounting Review 77 (2), 453-474.
2. Cooper, D.J and W. Morgan, 2008, Case Study Research in
Accounting, Accounting Horizons, 22 (2), 159-178.
3. Ali, Ben C., & Lesage, C. (2013). Audit pricing and nature of
controlling shareholders: Evidence from France. China Journal of
Accounting Research, 6(1), 21–34.
4. Ge, Wenxia, and Mingzhi Liu, 2015, Corporate social
responsibility and the cost of corporate bonds, Journal of
Accounting and Public Policy 34, Issue 6, Pages 597-624.
5. Hopper, Trevor, and Binh Buih, 2016, Has Management
Accounting Research been critical? Management Accounting
Research, 31, June 2016, Pages 10-30.
6. Juliani, Dian and M. Sholihin, 2014, Pengaruh faktor-faktor
kontekstual terhadap persepsian penyerapan anggaran terkait
pengadaan barang dan jasa, Journal Akuntansi dan Keuangan
Indonesia 11 (2), 177-199.
7. Oler, D.K., et al., 2010, Characterizing Accounting Research,
Accounting Horizons, 24 (4), 635-670.
8. Busacca, G. A., & Maccarrone, P. (2007). IFRSs and accounting
for intangible assets: The Telecom Italia case. Journal of
intellectual capital, 8(2), 306-328.

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9. Efferin, S., & Rudiawarni, F. A. (2014). Memahami Perilaku
Stakeholders Indonesia Dalam Adopsi Ifrs: Tinjauan Aspek
Kepentingan, Bahasa, Dan Budaya. Jurnal Akuntansi dan
Keuangan Indonesia, 11(2), 138-164.
10. Tsamenyi, M., Noormansyah, I., & Uddin, S. (2008). Management
controls in family-owned businesses (FOBs): A case study of an
Indonesian family-owned University. In Accounting Forum (Vol.
32, No. 1, pp. 62-74). Elsevier.

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