ACCT6321020
Research Method in Accounting & Finance
Research Design
Week 8
Yanthi Hutagaol
yhutagaol@binus.edu
1
Learning outcomes
• Explain and apply the element of research design
• Identify and explain the purpose of deductive research (explanatory &
descriptive)
• Describe and explain quantitative research strategies (survey,
experiment)
• Explain the concept of probability sampling
• Identify and explain the most suitable techniques in a given situation
The research ‘onion’
Saunders et al, (2008)
Classification of the research purpose
• Exploratory study
aims to seek new insights into phenomena, to ask questions,
and to assess the phenomena in a new light.
• Descriptive research
to produce an accurate representation of persons, events or
situations.
• Explanatory research
focuses on studying a situation or problem in order to explain
the relationships between variables.
Research Strategies
Deductive
Both
Inductive
Experiment
Action Research
Grounded
theory
Survey
Archival
Research
Ethnography
Case study
Find your “own” resources (10’)
• You can search via Google or YouTube about
Deductive
Both
Inductive
Experiment
Action Research
Grounded
theory
Survey
Archival
Research
Ethnography
Case study
Let’s check
• Download paper “Earnings Quality and Market Values of Indonesian
Listed” from Binusmaya
• Read the abstract (5’) individually.
• Discuss in your group (10’)
1. What is the purpose of the research?
2. What is the research strategy applied?
Selecting samples
Population, sample and individual cases
Source: Saunders et al. (2009)
The need to sample
Sampling- a valid alternative to a census when:
• A survey of the entire population is impracticable
• Budget constraints restrict data collection
• Time constraints restrict data collection
• Results from data collection are needed quickly
Overview of sampling
techniques
Source: Saunders et al. (2009)
Let’s check (15’)
• Discuss among your group, the description sampling technique
assigned to you in 5 minutes.
• Go around the class asking the description of other sampling
techniques in 15 minutes (Get 6-8 sampling technique descriptions)
What is the suitable sampling technique
for each case?
• Case 1 – The objective of the research is to examine the earnings
quality influence on the company stock liquidity in IDX
• Case 2 – The research aims to describe the role of family members in
earnings management activities in family business
• Case 3 – The research is to provide improvement suggestions of LbT
practices in IAF program
Let’s check (10’)
• Read “Earnings Quality and Market Values of Indonesian Listed”
paper, identify the:
1. Time horizon?
2. Sampling design?
Homework
• Revise your literature review!
• Develop your hypothesis!
Reference
Saunders, M., Lewis, P. and Thornhill, A. (2012). Research methods for
business students (6th ed). Harlow, England: Person Education Limited.
ISBN:0273750755
Smith, M. (2003). Research Methods in Accounting. SAGE Publication.
London. ISBN: 0761971475