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CASE STUDY RESEARCH

Kuliah Umum Metode Penelitian


Akuntansi
DESI ADHARIANI,
PhD

DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS INDONESIA

case study research is an in-depth and contextually


informed examination of specific organization(s) or event(s)
that explicitly address theory (Cooper and Morgan, 2008)
or phenomena, and scrutinize the activities and
experiences of those involved, as well as the context in which
these activities and experiences occur (Stake, 2000)

Case studies are suited to answer how and why questions


(Yin, 1989). Example: to understand complex human
behaviour
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The case study research approach is useful


where the researcher is investigating:
complex and dynamic phenomena where many
variables including variables that are not
quantifiable are involved;
actual practices, including the details of
significant activities that may be ordinary,
unusual, or infrequent e.g., changes in
accounting regulation;
phenomena in which the context is crucial
because the context affects the phenomena
being studied and where the phenomena may
also interact with and influence its context.

complex
and
dynamic
phenomena
where
many
variables including variables
that are not quantifiable are
involved
Example
:

Tinker, T., & Neimark, M. (1987). The role


of annual reports in gender and class
contradictions at General Motors: 1917
1976. Accounting,
organizations
and
society, 12 (1), 71-88.

actual practices, including the


details of significant activities
that may be ordinary, unusual,
or infrequent e.g., changes in
accounting regulation

Example
:

Chua, W. F. (1995). Experts, networks and inscriptions in the fabrication


of accounting images: a story of the representation of three public
hospitals. Accounting, Organizations and Society,20 (2), 111-145.
Ratnatunga, J., Michael, S. C., & Balachandran, K. R. (2012). Cost
management in Sri Lanka: A case study on volume, activity and time as
cost drivers.The International Journal of Accounting,47(3), 281-301.
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phenomena in which the context is


crucial because the context affects the
phenomena being studied and where
the phenomena may also interact with
and influence its context.

Example
:

Efferin, S., & Hopper, T. (2007). Management control, culture and ethnicity in a
Chinese Indonesian company. Accounting, Organizations and Society, 32 (3),
223-262.
Djamhuri, A. (2009).A case study of governmental accounting and
budgeting Reform at local authority in indonesia: an institutionalist
perspective(Doctoral dissertation, USM).

Benefits of case study


Contributing to practical relevance to inform practice
Developing and testing theory (though illustrative or
exploratory cases may not have this benefits)
Providing guidance in solving problems
Can be focus on outliers and anomalies (vs large-scale
empirical studies that rely on summary statistics)
BUT: this does not mean that case study is superior to all
others as it is complementary to other research
approaches

Good Case Research (Yin


1989)

Begins with a careful research design


identify research questions (how and why)
that will drive:
choice of what case to study
who to see
what to observe
what to discuss
decisions of time periods, locations, and
data sources
identify unit of analysis
identify criteria for interpreting the findings
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Good Case Research (Yin


1989)
Coordinate

activities with organization or


individual under study
Negotiating appointments, arrangements, and
access
Careful assignment of tasks among teams
Maintaining independence/autonomy and
disclosing the nature of relationship
Theory is central in the design and execution
(done iteratively), except for theory generation
(grounded theory)
Differences with Internship Report (Laporan
Magang)?
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Various Approaches
Interviews
Surveys
Archival documents
Observation
Experiments
Data and analysis: qualitative and quantitative, or mix
(including mix with other methods)
Data source: primary (through field work) vs secondary
Single vs multiple case design

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Case Study Research


Design
Whatever the approaches taken in case study, 5
components of a research design below are
especially important:
1. Research questions
2. Propositions, if any
3. Unit of analysis
4. Logic linking of the data to the propositions
5. The criteria for interpreting the findings (such as
statistical analysis for quantitative)

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Criteria for judging the


quality of research design
Construct validity
Internal validity
External validity (including generalization to
theory)
Reliability (NOT replicating)
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Generalizability of Case
Study
Statistical generalizations (to populations)
Empirical generalizations (across
population); can suit case study
Generalizations to theories (analytic
generalization) : offering common
explanations

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Various
approaches in
Case Study

Field Work/Field Research


STEPS:
Develop research questions (but can be
rewritten later, even after data collection)
Negotiating access
General conduct on the field
Collecting data in the field
Analyzing field data
Writing field research
Source: CIMA research training
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Negotiating access
Maybe

needs Deans approval, use networks from family


and friends, or cold contact

Must maintain honesty and confidentiality (such as sign


confidentiality statement, use of anonyms for respondents
Agree to show the thesis for correction of points of fact
Agree to provide some sort of feedback/report if required
Clearly state the possibility of a published outcome
Consider the feasibility if you are not permitted to tape
interviews etc

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General conduct in the


field
Work

hard to maintain trust


Respectful and courteous attention
Ask permission when collecting data
Adopt the attitude of a learner or expert or
independent researcher
Adopt a mode of speech and appropriate dress
Balancing distance and immersion in the
field (jaga jarak, tidak terlalu dekat ataupun
terlalu jauh)

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Collecting data in the


field
Qualitative?

Interviews, observation,
document study, FGD (focus group discussion)
Quantitative? Survey, experiment, archival
Decisions:
What kind of research questions?
What is the unit of analysis?
How much time and money do you have?
What kind of access do you have?
Possible to obtain multiple sources of data?

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Field Work: Be patient


and creative
Time commitment
Very active and draining role (always watching
and listening closely, always thinking about your
influence on the site, negotiating demands and
access)
Must be creative: each field is unique and less
standardized ways of analyzing data
Keep focused (guided by Research Questions,
help overcome the feeling of What am I
doing?)
Attend the So What? question. Example: ABC
in PT X. Who cares? What specific in the site that
add to theories?
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Field Work: Observation


and Note-taking
Try and take notesyou cant
remember everything
Write up your notes as soon as you
can after retreating from the field
People will get used to you being
there and writing during meetings,
conversations etcso relax

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Develop a system fornote taking (Seperti


Membuat
Who was thereNotulensi)
and whos not there

Diagram of location/layout, if needed


Timing of events
Turn-taking in conversations
Record phrases and local idioms where
possible
Try and reflect on the mood of an
event
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Interviewing
The amount of secrecy surrounding the questions
(rahasia/tidak?)

How many?
How long?
Transcription (kalau direkam)
Sound quality (background noise)
Difficult people
Who to talk to

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General Data Collection


Strategy
Collect as much data as you can
Stop collecting data when
nothing new or of interest
Be prepared to return to the field
to collect more data as your
project progresses

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Useful Activities in
Analyzing Data
Cross referencing items with same
issues
Producing chronologies of events

Counting the frequency of particular


events/words
Analyze quantitative data
(something wrong? strange? etc)
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Evaluating Field Research


(Qualitative)
Reliability / trustworthiness
Validity
Lincoln and Guba (1985):
a)credibility (in preference to internal
validity);
b)transferability (in preference to external
validity/generalisability);
c)dependability (in preference to reliability);
d)confirmability (in preference to objectivity).

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Selengkapnya mengenai
riset kualitatif dan
penerapannya di case
study: baca slide kuliah
umum dari Ibu Sari
Wahyuni

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Field Work, Quantitative


Example: Cost Management in Sri Lanka: A Case
Study on Volume, Ativity and Time as Cost Drivers
(Ratnatunga, Tse, Balachandran, 2012)
Compare TDABC vs ABC
Single case study: Compariso Ltd in Sri Lanka
Data collected in 2009, permission was obtained
to present the information after modification for
confidentiality and competitive reasons)

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Case Study, mixed


method
Example: Financial Management and Corporate
Governance from Feminist Ethics of Care
Perspective (Desi Adhariani, Nick Sciulli, Bob Clift,
forthcoming book, Palgrave MacMIllan, 2016)
Single case study: BHP Billiton
Qualitative: secondary data from Annual and
Sustainability Report and other media
Quantitative: mathematical modelling of
financial management

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Contoh Skripsi
Example: Situational Factors on
Whistleblowing Intention: A Case Study
(Bonitta Augustyne Permata, 2016)
Case study in Pertamina
Unit of Analysis: Employees (individual)
Using questionnaire (qualitative data, but
is analyzed quantitatively)

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Further readings
Buku:
Case Study Research, Robert K Yin, Sage Inc.
Research Papers:
Ahrens, T. & Dent, J. (1998) Accounting and
organizations: realizing the richness of field
research, Journal of Management Accounting
Research, 10, 1-39.
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The End

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