Professional Documents
Culture Documents
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS INDONESIA
complex
and
dynamic
phenomena
where
many
variables including variables
that are not quantifiable are
involved
Example
:
Example
:
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).
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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Generalizability of Case
Study
Statistical generalizations (to populations)
Empirical generalizations (across
population); can suit case study
Generalizations to theories (analytic
generalization) : offering common
explanations
13
Various
approaches in
Case Study
Negotiating access
Maybe
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17
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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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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Useful Activities in
Analyzing Data
Cross referencing items with same
issues
Producing chronologies of events
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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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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