CONDUCTING [QUALITATIVE]

RESEARCH
I Putu Sudana
Faculty of Economics and Bussiness
Udayana University
 I Putu Sudana
Education:
 Undergraduate—Department of Accounting, Faculty of Economics and
Business, Udayana University, Indonesia, 1990.
 Master of Science in Accounting, Graduate School of Business Administration,
University of Colorado at Denver, USA, 1994.
 Doctoral Program in Accounting, Faculty of Economics and Business,
University of Brawijaya, Indonesia, 2014.

Professional Certifications:
 Ak., CA (Certified Accountant of Indonesia).
 CSRS (Certified Sustainability Reporting Specialist).
 CSRA (Certified Sustainability Reporting Assurer).

Research Interest:
Sustainability Accounting, Sustainable Development, Accounting
Education, Management Accounting, and Strategic Cost Management.
The research process
FIND AN AREA
YOU ARE INTERESTED IN
• This is the most important starting
point in conducting research
projects.
• Area of interest should be clear
specific.
The research process
FIND A RESEARCHABLE
PHENOMENON

• A phenomenon is an observable
fact [in chosen area of interest]
that worth to be explored as a
research project.
The research process
DETERMINE AN INTERESTING
RESEARCH QUESTION
• Always address the ‘SO WHAT’
question.
• Motivation.
• Implication.
 The research process

Research Question and Rigor

Good research needs at least two basic
things:
• RQ—it needs a good research
question
• RIGOR—it needs good rigor*)

*) consistency, carefulness
The research process
DETERMINE THE APPROPRIATE
THEORY
• Involves consideration on
philosophical assumptions [ontology,
epistemology, axiology, rethorical and
methodology].
• Driving to appropriate research
approach: QUANTITATIVE,
QUALITATIVE, or MIXED METHODS.
The research process
• Choice on research approach
[QUANTITATIVE, QUALITATIVE, or
MIXED METHODS] should be
driven by research question.
• A research should be done with a
clear intent to answer a question,
solve a problem, or evaluate a
problem [Tashakkori & Teddlie, 1998].
The research process
DETERMINE THE APPROPRIATE
THEORY
• The choice of theory influences the
research methods.
• Do you have skills to use particular
research methods?
Selecting the appropriate theory

Determine the appropriate theory:

• Does it align with my ‘view of the
world’?
• Is the theory the best available
theory?
• Do I really understand the theory,
its key assumptions, its limitations,
its history?
Research design

• Refer to the entire process of

research—conceptualizing a problem,
writing research questions, data
collection, analysis, and interpretation,
and report writing.

• The logical sequence that connects the

empirical data to a study’s initial
research questions and , ultimately, to
its conclusions.
The Research Cycle*
[Cycle of Scientific Methodology]

Generalization, Prediction,
Abstraction, Expectation,
Theory Hypothesis

Deductive
Inductive Reasoning
Reasoning

Observations,
Observations,
Facts, Evidence
Facts, Evidence

*) Tashakkori & Teddlie 1998, Mixed Methodology, London: SAGE Publications

Qualitative inquiry and
research design

Qualitative inquiry represents a

legitimate mode of social and
human science exploration,
without apology or
comparisons to quantitative
research.
 THE RESEARCH PROCESS
[Specific] AREA
OF INTEREST

[Empirical or
Theoretical]
PHENOMENON
APPROPRIATE
THEORY
RESEARCH
QUESTION:

RESEARCHABLE So what?

PHENOMENON Motivation?
PREVIOUS
Implication?
STUDIES

RESEARCH GAP
 Structuring the research
• What is the theoretical paradigm that I
am working in?
• What are its assumptions?
• What are the research questions?
• Why are these interesting?
• What previous research has been done
with respect to the issue?
• What might be the implications of the
research?
 Structuring the research
• What are the key variables [social
realities] that flow from the research
questions and the theory?
• How do we measure the variables [social
realities] ? Method?
• How do we collect information about the
variables? Method?
• How do we analyze any associated
measurements? Method?
 REMINDER!!!
APPRECIATE THAT ALL RESEARCH HAS
LIMITATIONS

• If we tried to remove every limitations we

would never finish (#such people exist#)
• If there are limitations, note them and
detail how the limitations have implications
for the research.
Hoping this will open up your mind in order to
ORGANIZE YOUR RESEARCH
Powerpoint Templates