UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING RESEARCH METHOD
3 CREDITS
ECAU609106
ODD SEMESTER 2015/2016
No.
1

Lectures Name
Sylvia Veronica NPS / Dodik Siswantoro A

Siti Nurwahyuningsih Harahap /Dahlia Sari B

3
1

Fitriany C
Hilda Rossietta / Ratna Wardhani A

2
3
4

Fitriani B
Siti Nurwahyuningsih Harahap C
Sylvia Veronica NPS / Evony Silvino Violita D

45

Eliza FatimaElok Tresnaningsih DE

56

Vera Diyanti / Siti Nuryanah EF

67
7
8
9
810

Desi Adhariani FG
Nurul Husnah G
Dahlia Sari H
Nurul Husnah I
Rafika Yuniasih / Aria Farahmita HJ

911

Dyah Setyaningrum - IK

102

Viska Anggraita - JL

Subject Code

ACCT 19106

Subject Title
Credit Value
Pre-requisite/
Co-requisite/
Exclusion
Role and
Purposes

Accounting Research Method

3
Accounting Theory

Subject
Learning

E Mail Adress
sylvia_vnps@yahoo.com
/kidod25@yahoo.com
nungharahap@yahoo.com/
dahlia-s@ui.ac.id
fitri_any@yahoo.com
enjum9@yahoo.co.uk /
ratnawardhani@yahoo.com
fitri_any@yahoo.com
nungharahap@yahoo.com
sylvia_vnps@yahoo.com /
evony.silvino@gmail.com
elisa_fatima@yahoo.com
elok.tres@gmail.com
snuryanah@gmail.com
veranabila1@gmail.com /
adekaka2002@yahoo.com
nurulhusnah78@yahoo.com
dahlia-s@ui.ac.id
nurulhusnah78@yahoo.com
rafikausman@yahoo.com /
farah_mj@yahoo.com
dyah.setyaningrum1978@gmail.
com
viskaviska257@yahoo.co.id

The course aims on 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
research problem, perform critical literature review, develop a
research framework, formulate hypotheses, develop appropriate
research design, data analysis, and develop a research proposal.
Students will also learn examples of application of scientific research
as problem-solving tools and how the development of accounting
research.
Upon completion of the subject, student will be able to:
a) Understand the concept, process, and use of scientific research

Outcomes

Role and
Purposes

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 (case study) data analysis.
h) Write research proposal for case study and empirical research.
The course aims on 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
research problem, perform critical literature review, develop a
research framework, formulate hypotheses, develop appropriate
research design, data analysis, and develop a research proposal.
Students will also learn examples of application of scientific research
as problem-solving tools and how the development of accounting
research.

Subject
Learning
Outcomes

Subject
Synopsis/
Indicative
Syllabus

Upon completion of the subject, student will be able to:

i) Understand the concept, process, and use of scientific
research as problem solving tools.
j) Understand the research development in accounting.
k) Identify and formulate a good research problem.
l) Develop a good critical literature review, theoretical
framework, and hypothesis.
m) Develop an appropriate research design to research problem.
n) Use statistical software tools to conduct research.
o) Perform quantitative and qualitative (case study) data
analysis.
p) Write research proposal for case study and empirical research.
q)
Week
#
1
2

Topic
Introduction to Research & Scientific
Research
- Overview Research in Accounting &

-Illustration of Research Process;

Identify and defining problem
statement

Case Study (Guest Lecture)

Group Presentation- Chapter 1
Introduction
Group Presentation- Chapter 1
Introduction
Develop Critical Literature Review,
theoretical framework and hypothesis
development ; Elements of research
Design
Develop Critical Literature Review,
theoretical framework and hypothesis
development: Elements of research

Required
Reading
US: Chp. 1 & 2

US: Ch 3
Beaver,Oleret al.,
Editorial
ReportHooper dan
Buih
Wenxia dan Liu p.
598-601 ;Numan
dan Willekens p.
450-453 ;
Juliani dan Sholihin
p. 178-179;
Ratnanunga et al.
p.285
Beaulieu
danReinstein: 354356
Lanisdan
Richardson: 86-88
Cooper dan Morgan
Ratnanunga et al.
US: Ch. 4,5, & 6
Beaulieu
danReinstein
: 356-360
Lanisdan
Richardson: 89-90
US: Ch. 4,5, & 6
Wenxia dan Liu p.
601-603 ;Numan

Design Case Study (Guest Lecture)

6&7

dan Willekens p.
453 ;
Juliani dan Sholihin
p. 179-181
Beaulieu
danReinstein
: 356-360
Lanisdan
Richardson: 89-90
References on
journal
qualityCooper dan
Morgan
Ratnanunga et al
Supplementary
Video from YouTube
Group Presentation- Chapter 2 Literature Review,
theoretical framework and hypothesis development

Data Collection Method: primary and

secondary data

US: Ch. 7,8, & 9

Wenxia dan Liu p.
602-605 ;Numan
dan Willekens p.
456 ;
Juliani dan Sholihin
p. 182-184.
US: Ch. 7,8, & 9
Beaulieu
danReinstein
: 360-362
Lanisdan
Richardson:
91

Sampling

US: Ch. 13
Wenxia dan Liu p.
602-605 ;Numan
dan Willekens p.
456 ;
Juliani dan Sholihin
p. 181-184
US: Ch. 13
Beaulieu
danReinstein
: 360-362
Lanisdan
Richardson:
91
US: Ch. 11 &12
Wenxia dan Liu p.
602-605 ;Numan
dan Willekens p.
454-455 ;

10

Measurement of variables:
Operational definition, scaling,
reliability and validity

11

Quantitative data analysis

12

Qualitative (case study) data

analysis& Research Report

13&1
4
Teaching/Learni
ng Methodology

Juliani dan Sholihin

p. 182-184
US: Ch. 11 &12
Beaulieu
danReinstein: 360362
Lanisdan
Richardson: 91-96
US: Ch.14 & 15
Wenxia dan Liu p.
605-620 ;Numan
dan Willekens p.
456-464 ;
Juliani dan Sholihin
p. 183-192
US: Ch.14 & 15
Beaulieu
danReinstein: 362369
Lanisdan
Richardson: 96-106
US: Ch.16 & 17
Ratnanunga et al

Group Presentation-Chapter 1-3 (Introduction, Literature

Review, and Research Design)

Teaching method uses class discussions and experiential learning

approaches, in which students achieve the study objectives by
preparing research proposal directly under the guidance of lecturer.
Research proposal is conducted in groups (2 people per group)
determined by lecturer and executed starting from the third week
until the last week of classes. Students are required to submit
progress of research proposal dan final research proposal on mid
term exam and finala term, respectively.
At some sessions, lecturer will give a review of the sessions topic.
Next, each group will present their research progress in accordance
with the topic at the session, to be discussed with the lecturer as
facilitators. Results of the discussion are expected to provide input to
each groups to improve its research design. Thiese sharing sessionis
also expected to benefit the students to learn from other groups
experiences.
Students are required to study the reading material for each session
independently, and then discuss the material to their group on how
to apply the topic to their research proposal. Students can consult to
lecturer via e-mail or if necessary, studentsmay also consult directly
to lecturer.
Students will also be introduced to statistical software such as Stata,
SPSS and or E-views, so that the students will have sufficient
expertise in data processing.

Assessment
Method in
Alignment with
Intended
Learning
Outcomes

Specific
Assessment
Methods/Tas
ks
Continuous
Assessment
GROUP
Presentation
research
proposal
(10%)
Progress
research
proposal
(15%)
Final
research
proposal
(20%)
INDIVIDUAL
Mid Term
Exam (20%)
Final Term
Exam (20%)
Participation
and
discussion
(5)
Lab (5%)
Student Study
Effort Expected

Class Contacts
Lectures

%
Weighti
ng

Intended Learning Outcomes

to be Assessed
a

100%
45%

55%

22.5Hours

Reading List
and References

Presentation
12.5Hours
Other student study effort
Preparation for presentation
10 Hours
Preparation for project/assignment/tests
25 Hours
Required Readings:
Sekaran, U. & R. Bougie, 2013. Research Method For Business: A
Skill-Building Approach. John-Wiley & Sons, Inc, 6th (US).
Supplementary Readings:
1. Beaver, W.H., 2002, Perspectives on Recent Capital Market
Research, Accounting Review 77 (2), 453-474.
2. Cooper, D.J dan W. Morgan, 2008, Case Study Research in
Accounting, Accounting Horizons, 22 (2), 159-178.
3. Ge, Wenxia, dan Mingzhi Liu , 2015, Corporate social
responsibility and the cost of corporate bonds, Journal of
Accounting and Public Policy 34, Issue 6, Pages 597-624
4. Hopper , Trevor dan Binh Buih, 2016, Has Management
Accounting
Research
been
critical?
,
Management
Accounting Research, 31, June 2016, Pages 10-30.
5. Juliani, Dian dan 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.
6. Oler, D.K., et al., 2010, Characterizing Accounting Research,
Accounting Horizons, 24 (4), 635-670.
7. Ratnatungaa, J., M.S.C. Tseb, dan K.R. Balachandranc, 2012, Cost
Management in Sri Lanka: A Case Study on Volume,
Activity and Time as Cost Drivers, The International Journal of
Accounting 47, 281301.
8. Wieteke, Numan dan Marleen Willekens, 2012, An Empirical
Test of Spatial Competition in The Audit Market, Journal of
Accounting and Economics 53, 450-465

Student Study
Effort Expected

Class Contacts
Lectures
Presentation

Reading List
and References

Other student study effort

Preparation for presentation
Preparation for project/assignment/tests
Required Readings:

22.5Hour
s
12.5Hour
s
10 Hours
25 Hours

Sekaran, U. & R. Bougie, 2013. Research Method For Business: A

Skill-Building Approach. John-Wiley & Sons, Inc, 6th (US).
Supplementary Readings:
9. Beaulieu, P. dan A. Reinstein, 2010, Belief perseverance among
accounting practitioners regarding the effect of non-audit
services on auditor independence, Journal of Accounting and
Public Policy 29, 353373
10.Beaver, W.H., 2002, Perspectives on Recent Capital Market
Research, Accounting Review 77 (2), 453-474.
11.Cooper, D.J dan W. Morgan, 2008, Case Study Research in
Accounting, Accounting Horizons, 22 (2), 159-178.
12.Editorial Report, Management Accounting Research: 20 years
on, 2010, Management Accounting Research, 21, 278-284.
13.Mala, R. dan P. Chand, 2014, Impacts of Additional Guidance
Provided on International Financial Reporting Standards on
the Judgments of Accountants, The International Journal of
Accounting 49, 263-288.
14.Oler, D.K., et al., 2010, Characterizing Accounting Research,
Accounting Horizons, 24 (4), 635-670.
15.Ratnatungaa, J., M.S.C. Tseb, dan K.R. Balachandranc, 2012,Cost
Management in Sri Lanka: A Case Study on Volume, Activity
and Time as Cost Drivers, The International Journal of
Accounting 47, 281301.
16.Lanis, R. dan G. Richardson, 2012, Corporate social
responsibility
and
tax
aggressiveness:An
empirical
analysis,Journal of Accounting and Public Policy 31, 86108
17.
Tambahan jurnal dalam konteks Indonesia
Supplementary Video from YouTube:
a. Case study: http://www.youtube.com/watch?
v=FuG8AzK9GVQ&feature=em-share_video_user
b. Why use the case study method:
http://www.youtube.com/watch?v=NjPnGFFfEkU&feature=emshare_video_user
c. Developing a research question:
http://www.youtube.com/watch?v=Ga7wczB7lo&feature=em-share_video_user