syllabus

1. UNIVERSITAS INDONESIA
FACULTY OF ECONOMICS AND BUSINESS
International Undergraduate Program
SYLLABUS
[ACCT 19106] ACCOUNTING RESEARCH METHOD
Odd Semester 2014/2015
Credit: 3
Prerequisite:
[ECON 11200] Statistics for Economics and Business I,
[ACCT 11401] Financial Accounting Theory
Lecturers:
Desi Adhariani, M.Si. [coordinator]
Department of Accounting FEUI
desi.adhariani@ui.ac.id / desiadharis@gmail.com
(021)78880746 ext.882 (office)
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2. SUBJECT DESCRIPTION
The subject aims to help students to understand the concepts and benefits of the research,
research tools and understand how to use the tools, and be able to conduct scientific research in
the field of accounting. Specifically students will learn about the research process that starts at how
to define the problem, review the literature, develop a framework, formulate hypotheses, collect
and analyze data, and prepare research reports.
SUBJECT OBJECTIVES
In term of cognitive skills, by studying this subject, the students will improve the ability:
1. Understand the concepts, benefits and research process
2. Able to formulate research problems well
3. Able to develop a research design that is appropriate to research problems
4. Being able to use software of statistics tools to conduct research
5. Able to conduct simple scientific research in the field of accounting
6. Able to make a research paper
In addition, students will improve:
 technical skills
 analytical skills
 Goal setting skill
 Management skill
 Writing skil
 Public speaking skill
 Team work skill
 Confidence, and
 Problem solving skill
Generic Skills to be Developed Intensity Level
Low Moderate High
Evaluation of ideas, views, and evidence X
Synthesis of ideas, views, and evidence X
Strategic thinking X
Critical thinking X
Statistical reason X
Problem solving skills X
Collaborative learning and teamwork X
Negotiation and bargaining X
Written communication X
Oral communication X
SUBJECT MATERIALS
Required Reading
Sekaran Uma, 2009. Research Method For Business: A Skill-Building Approach. John-Wiley &
Sons, Inc, 5th (US).
Recommended Reference
Students are encouraged and freed to learn various reading materials (text books or articles) that
are relevant to this subject. Here are some articles that are expected to provide an overview for
students how recently accounting research has been developed.
a. Beaver, W.H., 2002, Perspectives on Recent Capital Market Research, Accounting
Review 77 (2), 453-474.
b. Cooper, D.J dan W. Morgan, 2008, Case Study Research in Accounting, Accounting
Horizons, 22 (2), 159-178.
c. Editorial Report, Management Accounting Research: 20 years on, 2010,
Management Accounting Research, 21, 278-284.
d. Mala, R. dan P. Chand, 2014, Impacts of Additional Guidance Provided on
International Financial Reporting Standards on the Judgments of Accountants,
The International Journal of Accounting 49, 263-288.
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3. e. Beaulieu, P. dan A. Reinstein, 2010, Belief perseverance among accounting
practitioners regarding the effect of non-audit services on auditor independence,
Journal of Accounting and Public Policy 29, 353–373
f. Oler, D.K., et al., 2010, Characterizing Accounting Research, Accounting Horizons,
24 (4), 635-670.
g. Ratnatunga, Janek, Michael SC Tse, and Kashi R. Balachandran. 2012. Cost
Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost
Drivers, The International Journal of Accounting, 47.3 (2012): 281-301.
h. Pedoman Tugas Akhir Universitas Indonesia (can be downloaded from UI website)
ASSESSMENT
Final grade consists of:
 Attendance, participation 5%
 Presentation and Lab. assignment 10%
 Research progress report 15%
 Research final report 30%
 Mid-term exam 20%
 Final exam 20%
100%
 Grading in participation is based on student’s active involvement in class discussions,
attendance, and contributions in group research.
 Research progress report is based on the compliance with the rules of research that refers to
textbooks.
 The final report based on the assessment elements attached.
CLASS ORGANIZATION
 150 minute-lecture per week (total 14 sessions)
 Examination:
o Mid-term exam will examine topics from session 1 to 7
o Final exam will examine topics from session 8 to 14.
Learning method consists of:
Lecture Yes
Class discussion Yes
Group project & paper Yes
Independent research project Yes
Case analysis -
Tutorial -
Laboratory – in class experience exercise Yes
Computer lab Yes
Cooperative learning Yes
Sharing special experiences from expert Yes
Teaching method uses class discussions and experiential learning approaches, in which students
achieve the study objectives by conducting research directly under the guidance of lecturer.
Research is conducted in groups (4 people per group) determined by lecturer and executed
starting from the third week until the last week of classes.
At some sessions, lecturer will give a review of the session’s 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. This sharing session is also expected to benefit the students to learn
from other group’s 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. Students can consult
to lecturer via e-mail or if necessary, students may also consult directly to lecturer.
Students will also be introduced to statistical software such as SPSS and E-views, so that the
students will have sufficient expertise in data process which benefits for their research assignment.
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4. CLASS RULES
Every student has to obey the following rules during lecture:
1. Discipline, come and sit in on time.
2. Keep cell phone off. Sms and chatting are not permitted in the class.
3. Exit permit only once and max. 10 minutes.
4. Other rules according to Faculty and IUP (no slippers, proper attire, etc.)
ASSIGNMENTS
1. Group Assignment
 Each group is required to submit to lecturer about research progress report and research
final report as follows:
1. Background, Research Objectives, Literature Review, Theoretical Framework and
Research Hypotheses, submitted at mid exam
2. Research Design Reports, submitted at week 11
3. Research Final Report, submitted at final exam
 The lecturer will evaluate the research report and provide feedback for improvement. The
maximum number of word for Research Final Report is 8.000 words, typed on A4 paper
and spaced 1.5. Research Final Report prepared in accordance with Guidelines for
Techniques of UI Student Writing Thesis.
 Participants are expected to search any references as much as possible from the scientific
journal website (Proquest, JSTOR, Elsevier, etc.), scientific journals in the library, and
other sources. Participants can take advantage of a variety of databases (stock price,
financial reports, OSIRIS) which can be accessed on-line or at the library or at PDEB.
2. Laboratory Assignment
 To be able to conduct empirical research, students should be able to use statistical
software. Consequently, there would be lab session where students will study the statistical
software, such as SPSS and Eviews. Tasks that require the processing of data will be
given and students will do this task by using statistical software.
 Lab assignments are group assignments (similar to the study group report writing).
 Lab is held in two sessions.
LECTURE TIMETABLE
Session Topic & Subtopics Lect. resources
1 Introduction of Research
Scientific Research
US: Ch 1, 2
2 Case Study
Cooper and Morgan,
Ratnatunga
3 Overview of Research in the field of accounting and
Illustrative Research Process
Problem Definition and Research Objectives
US: Ch 3
Beaver, Oler et al.,
Editorial Report
Mala and Chand
Beaulieu and Reinstein
4 Literature Review, Theoretical Framework / Rationale
and Hypotheses Development
US: Ch. 4
Mala and Chand,
Beaulieu and Reinstein
5 Elements of Research Design US: Ch 5
Mala and Chand,
Beaulieu and Reinstein
6 Presentation of research group: Background and research objectives, Literature
Review, Theoretical Framework / Rationale and Hypotheses Development
7 Presentation of research group: Background and research objectives, Literature
Review, Theoretical Framework / Rationale and Hypotheses Development
MIDTERM EXAMINATION
8 Measurement of Variables and Scale US: Ch. 6 & 7, Ch. 10
Mala and Chand,
Beaulieu and Reinstein
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5. Session Topic & Subtopics Lect. resources
9 Data Collection and Sampling US: Ch. 8 & 10
Mala and Chand,
Beaulieu and Reinstein
10 Experimental Design US: Ch. 9
Mala and Chand
11 Quantitative data analysis US: Ch. 11-12
Mala and Chand,
Beaulieu and Reinstein
12 Qualitative data analysis and writing of scientific
papers
US: Ch. 13 & 14
Pedoman Tugas Akhir UI
13 Presentation of research group: Research design, Analysis of research results
14 Presentation of research group: Research design, Analysis of research results
FINAL EXAMINATION
Grading Elements of Research Final Report
No. Criteria
I. Background / Introduction (10%)
1
Formulation / identification of the research problem to be studied
2
Paper has clear objectives and is consistent with the formulation of the research problem
3
Benefits and contribution of research
II. Literature Review (10%)
4
Theories / concepts / facts used are correct and relevant to the paper objectives
5
Focused, well organized, and unified
III. Framework and Hypothesis Development (15%)
Critical thinking
6
7
Develop a hypothesis with valid and logic argument, evidence, and examples
IV Research Methods (15%)
8
Determine model for empirical test that can answer the research objectives
9
Use measurements of variables with strong justification
10
Proper sample selection and data collection
V Analysis of Research Results (15%)
11
A description of the data, evaluation of the data validity and empirical model are clear
12
Interpret correctly the results of empirical testing and evaluation of the results
VI Conclusions and Recommendations (10%)
13
Provide a solid synthesis but can describe the overall research well
14
Identify the limitations of the study and provide advice consistent with the discussion
VII Grammar, references (10%)
15
Use correct grammar, including the referring
16
References from relevant sources
VIII Originality and Creativity (15%)
Total Score
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6. ATTENDANCE
Referring to the faculty regulation, the Program requires students to fulfill a minimum attendance of
80% to be eligible for the final exam. Thus, students should attend a minimum 8 out of 10 lecturing
sessions and 6 out of 8 tutorial sessions.
EXAMINATION REGULATION
1. Students may use non-programmable calculators only.
2. Students may use the dictionary provided by the program only. Students should notify their
exam supervisor(s) if they need it.
3. Students should not conduct any act of cheating during the examination. Students will
automatically be graded E for the subject if they are caught cheating during the
examination of the respective subject. In addition, students will be graded E for all
other subjects taken during the particular semester, whose examinations have taken
place prior to the cheated examination.
4. Deferred examination is only applicable if it is requested in written by the Program.
ORIGINALITY
Students should maintain originality and respect intellectual property rights. Therefore, students
should avoid conducting any act of plagiarism when doing written assignments (if any), which may
take a form of short individual / group paper and / or summary.
The followings are acts of plagiarism:
 Copying paragraphs, sentences, a single sentence, or even a significant part of a sentence
directly without enclosing them in quotation marks and appropriately footnoted;
 Using and / or developing other’s ideas found in printed materials or film elsewhere without
explicitly referencing them to the respective author or the source of the idea.
Plagiarism is a serious infringement of intellectual property rights. Any assignment that contains
presumed plagiarism will be marked 0 (zero).
Since students are required to write group papers, students should sign a Statement of
Authorship and attach it to their papers before paper submission. The form of Statement of
Authorship is available at the Resource Center of the Program. Lecturer(s) and / or tutor(s) will
refuse to mark any paper that has no signed Statement of Authorship attached.
In addition, students should ask for cover sheet from the Resource Center of the Program for any
assignment submitted.
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