Daftar pertanyaan : Oler, D.K., et al.

, 2010, Characterizing Accounting Research,

Accounting Horizons, 24 (4), 635-670.
1. Apa tujuan penulisan artikel Oler et al. (2010)?
To investigate trends in accounting researchby examining papers published in six
top accounting journals from 1960 to 2007
2. Sebutkan beberapa masalah dalam penelitian di bidang akuntansi yang diulas di
bagian awal Pendahuluan dalam artikel Oler et al. (2010).
The viability of accounting research as an academic discipline, accounting
research is becoming more insular and self-referential, increasing dominance of
financial accounting research topics in academic journals
3. Sebutkan 6 jurnal yang menjadi bahan penelitian Oler et al. (2010). Mengapa
jurnal-jurnal tersebut dipilih?
Accounting, Organizations, and Society (AOS), Contemporary Accounting
Research(CAR), Journal of Accounting and Economics (JAE), Journal of Accounting
Research(JAR), Review of Accounting Studies(RAST), and The Accounting
Review(TAR)
Those journals currently and commonly viewed as top tier publications at
research-intensive U.S. schools
4. Sebutkan 8 disiplin ilmu yang menurut Oler et al. (2010) menjadi referensi
penelitian akuntansi.
Accounting, finance, economics, psychology, management, statistics, other
academic journals, and other citations (i.e., books, professional journals, working
papers, popular media, legal cases, etc.)
5. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 1?
Proportionate amount of citations made by top accounting journals from 19602007
1960 to 1966, are characterized by relatively low proportionate citations from
accounting or other academic fields and veryhigh proportionate citations from
books, legal cases, court cases, and other sources; starting with 1967, the
proportionate citations in accounting papers from accounting journals begins to
increase significantly and citations from finance, economics, and management
also begin to increase; for most part the trends continue except for management
literature citations reached a high point of 9.8 percent in 1977 and have reverted
back to early 1960s levels in subsequent years
6. Sebutkan 6 kategori penelitian akuntansi yang dibuat oleh Oler et al. (2010)
Financial accounting, managerial accounting, auditing, tax, governance, and
other topics (which captures a variety of topics, including education, research
methodology issues, and history)
7. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 2?
Proportionate amount of citations made by top accounting journals from 19602007 broken out by research topic (Panel A) then by decade for each topic
(Panels B to G)

8. Sebutkan 7 kategori metode penelitian yang dibuat oleh Oler et al. (2010)
Archival, experimental, field study, review, survey, theoretical, and normative
(i.e., research arguing over what should be and often advocating a particular
accounting treatment as opposed to positive research)
9. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 3?
Similar analysis as in Table 2, but breaks out papers by research methodology
instead of topic

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10.Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 4?
11.Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 5?
12.Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 6?
13.Secara keseluruhan, apakah kesimpulan yang diperoleh Oler et al. (2010)?
Kaitkan kesimpulan tersebut dengan masalah dalam pertanyaan butir 2 di atas.
Intent to assess the current condition of academic accounting research as a
discipline by examining antecedent ideas and to propose a characterization of
accounting research that is consistent with papers published in the top six
accounting journals.
There are significant problems ahead