UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

PROGRAM EXTENSION

ACCOUNTING RESEARCH METHOD

3 CREDITS
ECAU609106
ODD SEMESTER 2015/2016
No.
1
2
3
4
1
2

Lectures Name
Agustin Setyaningrum, MSM/
Viska Angraita, M.Ak.
Viska Anggraita, M.S.Ak./
Siti Nurwahyu H.
Dr. Dwi Martani /
Dwi Hartanti S.E., M.Sc.
Rama Pratama, MSc. /
Siti Nuryanah S.E., MSM.
Accistant
Aloysisus Hari
Vidia Afiata

Subject Code

ACCT 19106

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

Accounting Research Method

3
Accounting Theory

Subject Learning
Outcomes

E Mail Adress
agustin.setyaningrum@gmail.com /
viskaviska257@yahoo.co.id
viskaviska257@yahoo.co.id. /
nungharahap@yahoo.com
dwimartani@yahoo.com
rama.pratama.mail@gmail.com
snuryanah@gmail.com
vidyata.a.a@gmail.com

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 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.

Subject Synopsis/
Indicative Syllabus

Week
#
1

Topic

Required
Reading

Introduction to Research & Scientific

Research

US: si

- Overview Research in Accounting

US: Ch 3
Beaver,Oleret al.,
Hooper dan Buih

-Illustration of Research Process; Identify

and defining problem statement

Wenxia dan Liu p.

598-601 ;Numan dan
Willekens p. 450-453
;
Juliani dan Sholihin p.
178-179; Ratnanunga
et al. p.285

Case Study (Guest Lecture)

Cooper dan Morgan

Ratnanunga et al.

Group Presentation- Chapter 1

Introduction

Develop Critical Literature Review,

theoretical framework and hypothesis
development: Elements of research
Design

6&7

US: Ch. 4,5, & 6

Wenxia dan Liu p.
601-603 ;Numan dan
Willekens p. 453 ;
Juliani dan Sholihin p.
179-181

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.

Sampling

US: Ch. 13
Wenxia dan Liu p.
602-605 ;Numan dan
Willekens p. 456 ;
Juliani dan Sholihin p.
181-184

10

Measurement of variables: Operational

definition, scaling, reliability and validity

US: Ch. 11 &12

Wenxia dan Liu p.
602-605 ;Numan dan
Willekens p. 454-455

;
Juliani dan Sholihin p.
182-184
11

Quantitative data analysis

US: Ch.14 & 15

Wenxia dan Liu p.
605-620 ;Numan dan
Willekens p. 456-464
;
Juliani dan Sholihin p.
183-192

12

Qualitative (case study) data analysis&

Research Report

US: Ch.16 & 17

Ratnanunga et al

13&14
Teaching/Learning
Methodology

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 final 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. These sharing sessions 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 or Eviews, so that the students will have sufficient expertise in data processing.

Assessment
Method in
Alignment with
Intended Learning
Outcomes

Specific
Assessment
Methods/Tasks

%
Weighting

Continuous
Assessment
GROUP
Presentation
research
proposal
(10%)
Progress

100%

Intended Learning Outcomes

to be Assessed
a

45%

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

Reading List and

References

55%

Class Contacts
Lectures
22.5Hours
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 SkillBuilding 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