Increasing the value of accounting research: An Italian perspective

2017 ◽  
pp. 29-42
Author(s):  
Aldo Pavan ◽  
Isabella Fadda
Keyword(s):  
Qualitative Methods ◽  
Empirical Research ◽  
Policy Recommendations ◽  
Business World ◽  
Accounting Research ◽  
Business Objects ◽  
To Come ◽  
Quantitative And Qualitative Methods

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.

Organizational Leadership: Motives and Behaviors of Leaders in Current Organizations

2009 ◽  
Vol 12 (1) ◽  
pp. 267-274 ◽  
Author(s):  
Margarita Martí ◽  
Francisco Gil ◽  
Angel Barrasa
Keyword(s):  
Qualitative Methods ◽  
Organizational Leadership ◽  
Social Skill ◽  
Personal Characteristics ◽  
Technological Innovations ◽  
Behavioral Patterns ◽  
Traditional Research ◽  
To Come ◽  
The Relationship ◽  
Quantitative And Qualitative Methods

Organizational leadership is fundamental for the working and development of current organizations. It helps members of an organization to face transcendental challenges. One of the fundamental aspects of leaders is their personal characteristics and behaviour as perceived by their co-workers. Although research has established a relationship between these components, findings have failed to come up with any congruent evidence and further to this the organizations and contexts used are from several decades ago.This article, which forms part of the international GLOBE project, analyses the relationship between motives and behaviour as perceived by co-workers in organizations, using quantitative and qualitative methods and including technological innovations. Using samples from 40 corporate directors and 84 of their co-workers, from different companies, it confirms how the main motives of leaders (power, affiliation and achievement) are related to different behavioral patterns (power to authoritarian, non-dependent and non-social-skill behaviours; affiliation to relationship and dependent behaviors, and achievement to proactive behaviors). It discusses the results with relation to traditional research and suggests practical measures and proposals for future investigations in this area.

Faktor-faktor yang mempengaruhi good governance di Kelurahan Depok Sleman Yogyakarta

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Kurnia Ningsih
Keyword(s):  
Good Governance ◽  
Linear Regression Analysis ◽  
Technology Training ◽  
Simple Linear Regression ◽  
Business World ◽  
Managerial Values ◽  
Financial Governance ◽  
The Government ◽  
Quantitative And Qualitative Methods ◽  
Positive Effect

One important principles of good governance in public services is public participation. since good governance is a conception of a clean, democratic, and effective governmental administration, it regulate a synergistic and constructive relationship between the government, private business world and society. This research combines both quantitative and qualitative methods as mixed methods. Based on simple linear regression analysis results, it is found that technological training, participation in law and government, financial governance and assets and development of managerial values have a significant positive effect on implementation of good governance. The advice in this research is the application of technology training should be done effectively, with technological training to the employees themselves, especially in the use of computerization and internet in order to achieve tujuan that want to be achieved by trade and industry service.Keywords:good governance, technology training, participation in law and government

Tahap Keupayaan Kognitif Bacaan Dalam Pembelajaran Bahasa Melayu Kanak-Kanak Pemulihan Khas

Sains Insani ◽  
2017 ◽  
Vol 2 (2) ◽  
pp. 81-87
Author(s):  
Nurul Haniza Samsudin ◽  
Puteri Roslina Abdul Wahid ◽  
Salinah Ja’afar ◽  
Mohammad Tawfik Yaakub
Keyword(s):  
Qualitative Methods ◽  
Language Learning ◽  
Cognitive Ability ◽  
Reading Fluency ◽  
Remedial Education ◽  
Cognitive Skill ◽  
Ability Level ◽  
Letter Sounds ◽  
Research Findings ◽  
Quantitative And Qualitative Methods

This article discusses the reading cognitive ability in Malay Language learning among remedial education children. The cognitive ability among these children was tested based on several reading aspects which include the skills of recognizing or detecting, understanding, and applying as outlined in Bloom’s Taxonomy. This research utilized both the quantitative and qualitative methods in collecting the data. The subjects selected involved eight Standard Three students who were undergoing the remedial class in Puchong, Selangor. The instruments used included both oral and non-oral tests. The research findings indicate that the ability to apply appears to be the most acquired cognitive skill among the subjects (99.58%), followed by the abilities to understand (95.36%), and to remember (95.8%). These findings portray that special remedial children’s cognitive ability level is not only measured from the aspect of reading fluency, but also their abilities in recognizing letters, understanding letter sounds, and applying grammar skills. Keywords: cognitive ability, Malay Language learning, remedial education children ABSTRAK: Makalah ini membicarakan tentang tahap keupayaan kognitif bacaan dalam pembelajaran bahasa Melayu kanak-kanak pemulihan khas. Keupayaan kognitif dalam kalangan kanak-kanak pemulihan khas diuji berdasarkan aspek bacaan, iaitu dengan mengaplikasikan kemahiran mengenal pasti, memahami, dan mengaplikasi seperti yang terdapat dalam Taksonomi Bloom. Kajian ini juga menggunakan kaedah kuantitatif dan kualitatif dalam pengumpulan data. Subjek yang dipilih merupakan lapan orang pelajar darjah tiga yang mengikuti kelas pemulihan khas di Puchong, Selangor. Instrumen yang digunakan ialah ujian lisan dan bukan lisan. Dapatan kajian ini menunjukkan bahawa keupayaan mengaplikasi merupakan keupayaan yang paling dikuasai oleh subjek kajian dalam kemahiran kognitif, iaitu sebanyak 99.58 peratus, diikuti oleh keupayaan memahami 95.36 peratus, dan keupayaan mengingat 95.8 peratus. Dapatan kajian ini menunjukkan bahawa tahap keupayaan kognitif kanak-kanak pemulihan khas bukan hanya diukur daripada kelancaran bacaan sahaja, malah keupayaan mengenal pasti huruf, memahami bunyi huruf, dan mengaplikasi tatabahasa turut diambil kira. Kata kunci: kognitif bacaan, kanak-kanak pemulihan khas, pembelajaran bahasa Melayu

Aplication of Quantitative and Qualitative Methods in Risk Management of Credit Portfolio in the Conditions of the Banking System of the Republic of Tajikistan

2013 ◽  
Vol 8 (3) ◽  
pp. 249-268
Author(s):  
Basgul Fajzullohonovna Isupova
Keyword(s):  
Risk Assessment ◽  
Risk Management ◽  
Qualitative Methods ◽  
Banking System ◽  
Potential Losses ◽  
The Republic ◽  
Credit Portfolio ◽  
Quantitative And Qualitative Methods ◽  
Coefficient Method

In this article, an analysis of the fundamental methods of risk assessment and risk management of credit portfolio is conducted. In particular, complex and qualitative methods of risk management of credit portfolio studied in details, namely analytical, statistical and coefficient methods. Based on the coefficient method the author proposes a number of standards for the assessment of potential losses in credit activity. 

EFEKTIFITAS PENGELOLAAN DANA DESA UNTUK PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA DI KABUPATEN BONDOWOSO

2019 ◽  
Vol 4 (1) ◽  
pp. 9-20
Author(s):  
Boedijono Boedijono ◽  
Galih Wicaksono ◽  
Yeni Puspita ◽  
Sandhika Cipta Bidhari ◽  
Nurcahyaning Dwi Kusumaningrum ◽  
...  
Keyword(s):  
Rural Communities ◽  
Qualitative Methods ◽  
Economic Empowerment ◽  
Quantitative And Qualitative Methods ◽  
Field Area

The purpose of this study was to find out how to manage village finance and the effectiveness of managing village funds for development and economic empowerment of rural communities in Bondowoso District. Three sub-districts in the Bondowoso District, namely Curahdami, Wonoasri, and Tenggarang Subdistricts as field area, and the combination of quantitative and qualitative methods were used. The results of this study indicate that: the villages in Bondowoso District have managed village finances well, but in certain cases, they are still not orderly in administration, so that they sometimes experience delays in disbursing village finance for the following period. The discussion and implications of the findings are discussed in the article.

Effects of Selection Attributes on Satisfaction and Loyalty of Multiplex Cinemas : Combining Quantitative and Qualitative Methods

2019 ◽  
Vol 10 (2) ◽  
pp. 49-58
Author(s):  
Eun-Jeong CHO ◽  
Chae-Eun NAM ◽  
Ha-Young CHA ◽  
Jung-Hyung SHIN ◽  
Young-Wee HAN
Keyword(s):  
Qualitative Methods ◽  
Quantitative And Qualitative Methods

The Myth of Rigorous Accounting Research

2014 ◽  
Vol 28 (4) ◽  
pp. 869-887 ◽  
Author(s):  
Paul F. Williams
Keyword(s):  
Statistical Models ◽  
Policy Recommendations ◽  
Stable Property ◽  
Accounting Research

SYNOPSIS In this brief paper, I provide an argument that the rigor that allegedly characterizes contemporary mainstream accounting research is a myth. Expanding on arguments provided by West (2003), Gillies (2004), and Williams (1989), I show that the numbers utilized extensively to construct the statistical models that are the central defining feature of rigorous accounting research are, in many cases, not adequate to the task. These numbers are operational numbers that cannot be construed as measures or quantities of any kind of stable property. Constructing elaborate calculative models using operational numbers leads to equations whose results are not clearly decipherable. The rigorous nature of certain preferred forms of accounting research is, thus, largely a matter of appearance and not a substantive quality of the research mode that we habitually label “rigorous.” Thus, the policy recommendations implied by the results of rigorous accounting research may be viewed with considerable skepticism.

Triangulating Area Studies, Not Just Methods

2018 ◽  
Author(s):  
Rudra Sil
Keyword(s):  
Qualitative Research ◽  
Comparative Analysis ◽  
Qualitative Methods ◽  
Mixed Method ◽  
Mixed Method Research ◽  
Area Studies ◽  
Trade Offs ◽  
Middle Range ◽  
Causal Laws ◽  
Quantitative And Qualitative Methods

This chapter revisits trade-offs that qualitative researchers face when balancing the different expectations of area studies and disciplinary audiences. One putative solution to such trade-offs, mixed-method research, emphasizes the triangulation of quantitative and qualitative methods. CAS, as defined above, essentially encourages a different form of triangulation—the pooling of observations and interpretations across a wider array of cases spanning multiple areas. This kind of triangulation can be facilitated by cross-regional contextualized comparison, a middle-range approach that stands between area-bound qualitative research and (Millean) macro-comparative analysis that brackets out context in search of causal laws. Importantly, this approach relies upon an area specialist’s sensibilities and experience to generate awareness of local complexities and context conditions for less familiar cases. The examples of cross-regional contextualized comparison considered in this chapter collectively demonstrate that engagement with area studies scholarship and the pursuit of disciplinary knowledge can be a positive-sum game.

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