Social research refers to research conducted by social scientists, which follows a systematic plan.

Social research [1] methods can generally vary along a quantitative/qualitative dimension. Quantitative designs approach social phenomena through quantifiable evidence, and often rely on statistical analysis of many cases (or across intentionally designed treatments in an experiment) to create valid and reliable general claims. Related to quantity. Qualitative designs emphasize understanding of social phenomena through direct observation, communication with participants, or analysis of texts, and may stress contextual and subjective accuracy over generality. Related to quality.

Method of social reseach:

Statisticalquantitative methods Cluster analysis Correlation and association Multivariate statistics Regression analysis Surveys and questionnaire Structural equation modeling Survey research Quantitative marketing research

Analytic induction Case study Ethnography Life history Morphological analysis Participant observation Textual analysis Unstructured interview

Mixed methods Archival research Content analysis Longitudinal study Focus group Historical method Semi-structured interview Structured interview

I.

Motives for social research a. Policy guidance or program management (e.g., government decisions or planning) b. Academic concerns (e.g., testing social theory) c. Personal interest

II.

Four types of social research a. Descriptive Research: research that defines and describes social phenomena (e.g., National Geographic Survey 2000 that described Internet users around the world and identified differences between countries) b. Exploratory Research: investigation of social phenomena without expectations (e.g., electronic diabetes newsgroups were found to also be support and information networks, a place where information could be assimilated to inform choices) c. Explanatory Research: research that identifies causes and effects of social phenomena (e.g., research that suggests that Internet use hurts or helps other forms of social interaction.) d. Evaluation: research that determines the effects of a social program or other type of intervention (e.g., in the Toronto, Ont. Suburb that was wired with the Internet, universal Internet access increased relations between residents)

III.

Quantitative and Qualitative Orientation a. Quantitative methods: data collection methods such as surveys and experiments that record variation in social life in terms of categories that vary in amount i. Data are numbers OR attributes that can be ordered in terms of magnitude ii. Most often used for explanation, description, and evaluation b. Qualitative methods: data collection methods such as participant observation, intensive interviewing, and focus groups that are designed to capture social life as participants experience it rather than in categories predetermined by the researcher i. Data are mostly written or spoken words or observations ii. Data do not have a direct numerical interpretation iii. Exploration is the most often motive for using qualitative methods c. Triangulation: The use of multiple methods to study one research question

IV.

Goals of Social Research a. Validity: When our statements or conclusions about empirical reality are correct i. Measurement validity: exists when a measure measures what we think it measures ii. Generalizability: exists when a conclusion holds true for the population, group, setting, or event that we say it does, given the conditions that we specify 1. Sample generalizability: exists when a conclusion based on a subset of a larger population holds true for the entire population 2. Cross-population (external) validity: exists when findings about one group, population, or setting holds true for another group, population, or setting iii. Causal (internal) validity: exists when a conclusion that A leads to or results in B is correct b. Authenticity: When the understanding of a social process or social setting is one that reflects fairly the various perspectives of participants in that setting (i.e., a resolution of whether an objective social reality exists independent of actors interpretations)

TECHNIQUE OF DEVELOPING MEASUREMENT TOOLS The technique of developing measurement tools involves a four-stage process, consisting of the following: (a) Concept development; (b) Specification of concept dimensions; (c) Selection of indicators; and (d) Formation of index. The first and foremost step is that of concept development which means that the researcher should arrive at an understanding of the major concepts pertaining to his study. This step of concept development is more apparent in theoretical studies than in the more pragmatic research, where the fundamental concepts are often already established. The second step requires the researcher to specify the dimensions of the concepts that he developed in the first stage. This task may either be accomplished by deduction i.e., by adopting a more or less intuitive approach or by empirical correlation of the individual dimensions with the total

concept and/or the other concepts. For instance, one may think of several dimensions such as product reputation, customer treatment, corporate leadership, concern for individuals, sense of social responsibility and so forth when one is thinking about the image of a certain company. Once the dimensions of a concept have been specified, the researcher must develop indicators for measuring each concept element. Indicators are specific questions, scales, or other devices by which respondents knowledge, opinion, expectation, etc., are measured. As there is seldom a perfect measure of a concept, the researcher should consider several alternatives for the purpose. The use of more than one indicator gives stability to the scores and it also improves their validity. The last step is that of combining the various indicators into an index, i.e., formation of an index. When we have several dimensions of a concept or different measurements of a dimension, we may need to combine them into a single index. One simple way for getting an overall index is to provide scale values to the responses and then sum up the corresponding scores. Such an overall index would provide a better measurement tool than a single indicator because of the fact that an individual indicator has only a probability relation to what we really want to know.2 This way we must obtain an overall index for the various concepts concerning the research study. Definition of accounting research: Accounting research is hard to define because it has shifted over time. As a rough overview, early accounting research (pre-1960s) was mostly normative (i.e., argued for the correct accounting treatment, or what should be). With the advent of the Journal of Accounting Research, advances in finance such as the efficient market hypothesis, creation of large data sets and the statistical abilities to analyze them (i.e., computers), and the publication of Ball and Browns seminal work in 1968, accounting researc h moved into positive research (i.e., examining what is rather than what should be). Although this change has had its critics, it has resulted in a significant increase in research output (and many new journals). General Overview of Accounting Research Academic research looks at how accounting affects the world around us and how the world affects accounting. Teresa P. Gordon and Jason C. Porter Accounting research plays an essential part in creating new knowledge. The hard sciences have produced models of research and testing that can be used.

The importance of studying accounting research: Information overload: Although the internet and its search engines present extensive amount of information, the information quality and credibility must be continuously evaluated. The ubiquitous access to information has brought about the development of knowledge communities and the need for organization to leverage this knowledge universe for innovation or risk merely drowning in data.

Technological connectivity: individual, public sector organizations, and business are adapting to change in work patterns, changes in the formation of relation and communities and the realization that geography is no longer a primary constant.

Shifting global centers of economic activity and competition: the rising economic power of Asia and demographic shift within regions highlight the need for organization to expand their knowledge of consumers, suppliers, talent pools, business models, and infrastructures with which they are less familiar.

Increasing critical scrutiny of big business: the availability of information has made it possible for all a firms stakeholders to demand inclusion in company decision making, while at the same time elevating the level of societal suspicion.

More government intervention: as public sector activities increase, in order to provide some minimal of enhanced level of social services, governments are becoming increasingly aggressive in protecting their various constituencies by posing restriction on the use of managerial and business research tools.

Battle for analytical talent: manager face progressively complex decisions, applying mathematical models to extract meaning ful knowledge from volumes of data and using highly sophisticated software to run their organization. greater computing power and speed:

Lower cost data collection: computer and telecommunications lowered the cost of data collection, drastically changing knowledge about consumers level.

Better visualization tools: high speed downloads of images allow us to help people visualize complex concept.

Powerful computation: sophisticated techniques of quantitative analysis are emerging to take advantage of increasingly powerful computing capability.

More integration of data: computer advance permit business to create and manage large electronic storehouse of data that cross functional boundaries.

Real time access to knowledge: todays computer and software offer the power to collect and analyze data and customize reporting in real time for much quicker decision making.

Accounting Research Topical Areas: Financial Studies that address the topical content of financial accounting, capital markets, and decision making based on financial accounting information. Managerial Studies that examine issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise Tax

Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax disclosures.

Other Topical Areas Studies that do not fit into one of the other topical areas. The topical areas in these studies vary significantly and include such things as education, methodologies, law, psychology, history, the accounting profession, work environment, etc.

Accounting Research Methodologies: A researcher will select a methodology to determine how the research is to be conducted. There are three main methodologies for research in accounting: archival, analytical, and experimental. One thing to avoid when discussing methodologies is to refer to one of the methods as "empirical" to differentiate from other methods. This is most often done by archival researchers who refer to their research as empirical and not to include experimental research under the "empirical umbrella." Empirical research is research that is verifiable based on observation or experimentation; thus, archival and experimental researches are both empirical in nature. Analytical Researchers who utilize analytical methods base analysis and conclusions on formally modeling theories or substantiated ideas in mathematical terms. These analytical studies use math to predict, explain, or give substance to theory. Archival Researchers who utilize archival methods base analysis and conclusions on objective data collected from repositories of third parties. Also included are studies in which the researchers collected the data and in which the data has objective amounts such as net income, sales, fees, etc. Experimental Researchers who utilize experimental methods base analysis and conclusions on data the researcher gathered by administering treatments to subjects. Usually these studies employed random assignment; however, if the researcher selected different populations in an attempt to manipulate a variable, we also included these as experim ental in nature (e.g., participants of different experience levels were selected for participation). Experimental research can include analyzing both economic and behavioral factors. Other Research Methodologies: Studies that did not fit into one of the other methodological categories. The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.