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RESEARCH
I Putu Sudana
Faculty of Economics and Bussiness
Udayana University
I Putu Sudana
Education:
Undergraduate—Department of Accounting, Faculty of Economics and
Business, Udayana University, Indonesia, 1990.
Master of Science in Accounting, Graduate School of Business Administration,
University of Colorado at Denver, USA, 1994.
Doctoral Program in Accounting, Faculty of Economics and Business,
University of Brawijaya, Indonesia, 2014.
Professional Certifications:
Ak., CA (Certified Accountant of Indonesia).
CSRS (Certified Sustainability Reporting Specialist).
CSRA (Certified Sustainability Reporting Assurer).
Research Interest:
Sustainability Accounting, Sustainable Development, Accounting
Education, Management Accounting, and Strategic Cost Management.
The research process
FIND AN AREA
YOU ARE INTERESTED IN
• This is the most important starting
point in conducting research
projects.
• Area of interest should be clear
specific.
The research process
FIND A RESEARCHABLE
PHENOMENON
• A phenomenon is an observable
fact [in chosen area of interest]
that worth to be explored as a
research project.
The research process
DETERMINE AN INTERESTING
RESEARCH QUESTION
• Always address the ‘SO WHAT’
question.
• Motivation.
• Implication.
The research process
*) consistency, carefulness
The research process
DETERMINE THE APPROPRIATE
THEORY
• Involves consideration on
philosophical assumptions [ontology,
epistemology, axiology, rethorical and
methodology].
• Driving to appropriate research
approach: QUANTITATIVE,
QUALITATIVE, or MIXED METHODS.
The research process
• Choice on research approach
[QUANTITATIVE, QUALITATIVE, or
MIXED METHODS] should be
driven by research question.
• A research should be done with a
clear intent to answer a question,
solve a problem, or evaluate a
problem [Tashakkori & Teddlie, 1998].
The research process
DETERMINE THE APPROPRIATE
THEORY
• The choice of theory influences the
research methods.
• Do you have skills to use particular
research methods?
Selecting the appropriate theory
Generalization, Prediction,
Abstraction, Expectation,
Theory Hypothesis
Deductive
Inductive Reasoning
Reasoning
Observations,
Observations,
Facts, Evidence
Facts, Evidence
[Empirical or
Theoretical]
PHENOMENON
APPROPRIATE
THEORY
RESEARCH
QUESTION:
RESEARCH GAP
Structuring the research
• What is the theoretical paradigm that I
am working in?
• What are its assumptions?
• What are the research questions?
• Why are these interesting?
• What previous research has been done
with respect to the issue?
• What might be the implications of the
research?
Structuring the research
• What are the key variables [social
realities] that flow from the research
questions and the theory?
• How do we measure the variables [social
realities] ? Method?
• How do we collect information about the
variables? Method?
• How do we analyze any associated
measurements? Method?
REMINDER!!!
APPRECIATE THAT ALL RESEARCH HAS
LIMITATIONS