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HMEF 5093 Quantitative Research Methodology Assignment 2

2. A. CRITIQUE OF RESEARCH METHODOLOGY ( EXPERIMENTAL RESEARCH STUDY )


This aer is an academic criti!ue o" an article #ritten $y %tami & 'uriyadi (20)3* titled+
Flexible Worki! Arr"!e#e$ "% S$re&& M""!e#e$ Tr"ii! i Mi$i!"$i! A'%i$or(&
)'ro'$* A Ex+eri#e$"l S$'%,.
This study develoed Aimer,s and -alan,s research (2002* $y adding a stress management
training varia$le as a $urnout mitigating varia$le. This research emloyed an e/erimental
method0 as suggested $y 1ourdes, and 2ougherty,s ()993*0 in order to give an insight into causes0
conse!uences0 and #ays o" mitigating $urnout to increase research validity. The ob-e.$i/e o" this
study #as to e/erimentally test the e""ectiveness o" t#o $urnout mitigating strategies on auditors,
3o$ outcomes. The t#o strategies #ere a "le/i$le #or4 arrangement and stress management
training. Furthermore0 this study is carried out to continue and at the same time "ill in the ga
"rom Fogarty et al.0 (2000*5 Murtiasri and 6ho7ali0 (2008*5 and 9ones et al.0 (20)0* revious
studies.
:n resect o" it0 most revious studies #ere $ased on limited survey data. These revious studies
have $een roving that $urnout has imacts on 3o$ outcomes. Their "indings are lo#er 3o$
satis"action0 higher turnover intention and diminished er"ormance. As saying $y %tami &
'uriyadi (20)3*0 these revious studies did not including the "actors that are a$le to mitigate
$urnout so a study is carried out to comlement this de"icit.
The authors have $een .le"rl,0 .o.i&el,0 "% ex+li.i$l, indicated their 1,+o$1e&e& regarding the
outcomes o" the research.
T1e 1,+o$1e&e& rel"$e% $o i#+".$& o2 2lexible 3ork "rr"!e#e$& "& " ex$ri&i. &'++or$ o
-ob &"$i&2".$io0 $'ro/er i$e$io0 "% "'%i$or&4 o'$.o#e& "& 2ollo3&*
HI: Flexible work arrangements mitigate the negative impacts of bumout condition on auditors'
job satisfaction.
H2: Flexible work arrangements mitigate the negative impacts of bumout condition on auditors'
turnover intention.
H: Flexible work arrangements mitigate the negative impacts of bumout condition on auditors'
performance.
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HMEF 5093 Quantitative Research Methodology Assignment 2
T1e0 $1e 1,+o$1e&e& rel"$e% $o $1e i#+".$& o2 &$re&& #""!e#e$ $r"ii! "& " ex$ri&i.
&'++or$ o -ob &"$i&2".$io0 $'ro/er i$e$io0 "% "'%i$or&4 +er2or#".e "& 2ollo3&*
H!: "tress management training mitigates the negative impacts of burnout condition on auditors
'job satisfaction.
H#: "tress management training mitigates the negative impacts of burnout condition on auditors
'turnover intention.
H$: "tress management training mitigates the negative impacts of burnout condition on auditors
'performance.
As according to %tami & 'uriyadi (20)3*0 in this study0 researchers e/ect the .o#bi"$io o"
accounting "irms, t#o e/trinsic olicies0 "le/i$le #or4 management and stress management
$urnout altogether #ill e""ectively mitigate the negative imacts o" $urnout conditions on
auditors, 3o$ satis"action0 turnover intention0 and er"ormance.
He.e0 $1e re&e"r.1er& 2or#'l"$e $1e 2ollo3i! 1,+o$1e&e& $o be ex"#ie% i $1i& &$'%,.
H%: In a burnout condition& auditors who receive flexible work arrangements and stress
management training will achieve the highest job satisfaction.
H': In a burnout condition& auditors who receive flexible work arrangements and stress
management training will achieve the lowest turnover intention.
H(: In a burnout condition& auditors who receive flexible work arrangements and stress
management training will achieve the best performance.
The imlicit asect #ithin these hyotheses is that a $r'e ."'&"l rel"$io&1i+ 3ill exi&$ $et#een
the indeendent and deendent varia$les. That is0 alication o" "le/i$le #or4 arrangements and
training o" management stress #ill resulting in the highest 3o$ satis"action and er"ormance0 and
the lo#est turnover intention. ;hile this seems to $e a simlistic suggestion0 $ut i" roven true0
the imlications o" this study in #or4ing area #ill then increasing the roductivity and auditor or
emloyee< er"ormance. :n addition0 the study #ill rove the validity o" the notion that emloyee
not only need inservicing $ut that they can $ene"it "rom it. ;hat is erhas most valua$le a$out
these hyotheses is that they are clearly testa$le via the o$servational tool ('=''* develoed "or
the study. The e""ectiveness test o" $urnout mitigating strategies on 3o$ outcomes (3o$
satis"action0 turnover intention and er"ormance* can $e identi"ied and detected $y comaring the
resonse $et#een "le/i$le #or4 arrangement and non>"le/i$le #or4 arrangement grous.
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HMEF 5093 Quantitative Research Methodology Assignment 2
A"ter the identi"ication o" the hyotheses0 the researcher should resent the $1eore$i."l
2r"#e3ork (?assett and ?assett0 2003*. :t can $e also a concetual model that is used as a guide
"or the study (1on4in 2ale0 2005*. According to Miles and Hu$erman ()99@*0 it also can act as
themes "rom the literature that are concetually maed and used to set $oundaries "or the
research. This study has $een carried out according to the role &$re&& #o%el. :n this model0
er"ormance is a conse!uence resulting "rom role ressure and 3o$ satis"action and turnover
intention. According to -al$ers and Fogarty ()998*0 er"ormance is a measurement o" e""iciency
and e""ectiveness o" 3o$ achievement. :t can $e de"ined as evaluation to#ards a 3o$ done through
direct suervisors0 colleagues0 one,s o#n0 and direct su$ordinates. 6reene and Argan ()9B3* have
$een discussed lo# er"ormance related to role ressure in Re$ele and Michaels ()990*. ?ased on
9ac4son and 'chCler0 )9D50 3o$ er"ormance deends on ersonal,s interaction and nurture o"
mutual relationshis to#ards each other0 and ossi$ly in"luenced $y role con"lict and am$iguity
o" some 3o$s #hich have to $e done.
The re&e"r.1 %e&i! in this study #as clearly descri$ed and e/lained and #as aroriate to
address the research o$3ectives and research 3usti"ication in"ormation "or the study #as given.
This study emloyed the "actorial research design. According to =ro" 2r 9ohn in his $oo4
5
Figure )+ rovided $y %tami & 'uriyadi (20)3*
HMEF 5093 Quantitative Research Methodology Assignment 2
Quantitative Research Methodology0 "actorial design allo#s the study o" t#o or more indeendent
varia$les simultaneously and their interactive e""ects on the %e+e%e$ /"ri"ble. This study
emloys a 2/2 $et#een>su$3ect e/erimental design. The e/erimental design matri/ is deicted
in Ta$le :. Ta$le ) sho#s a "our grou e/eriment0 consist o"+
6rou )+ "le/i$le #or4 management >stress management training5
6rou 2+ non "le/i$le #or4 management > stress management training5
6rou 3+ "le/i$le #or4 management #ithout stress management training and.
6rou @ non "le/i$le #or4 management>#ithout stress management training (control grou*.
Ta$le rovided $y+ %tami & 'uriyadi (20)3*
:n this study0 i%e+e%e$ /"ri"ble& or treatments #ere $urnout and $urnout mitigating
strategies. These strategies are "le/i$le #or4 managements and stress management training. The
$urnout varia$le emloys one dimension that is emotional e/haustion reresented $y !uestions
"rom the l('l)aslach *urnout Inventor+ ,)*I- instrument. A'%i$or&4 -ob o'$.o#e&4 /"ri"ble is
the %e+e%e$ varia$le. :t is measured $y three dimensions+ 3o$ satis"action0 turnover intention0
and 3o$ er"ormance. :n this study0 e/traneous varia$les can $e "ound in demograhics o"
articiants0 #hich are gender0 age0 year o" study0 a$ility and academic achievements. These
individual characteristic ersonal data are used as indeendent varia$les0 and then the ex$r"eo'&
/"ri"ble #as also aeared. ?y i.re"&i! the num$er o" i%e+e%e$ /"ri"ble&0 the otential
threats to internal validity could have reduced. The numerous otential threats to internal validity
need to $e addressed and minimi7ed #here ossi$le. (1am$ell0 )9830 )9895 1am$ell &
'tanley0 )9835 1oo4 & 1am$ell0 )9B9*.
The $e&$ o2 $1e e22e.$i/ee&& o" the randomi7ation rocedure #as carried out in eliminating
individual,s characteristic $y using Ane>;ay Anova. The results sho#ed there (ta$le 2* are no
6
HMEF 5093 Quantitative Research Methodology Assignment 2
signi"icant di""erences among them. Thus all articiants "ul"ill the re!uirement o" getting "urther
treatments in one o" "our treatment grous allocated randomly. The r"%o# assignment used in
this study is a +o3er2'l $ool though it does nothing to decrease the amount o" error that occurs as
a result o" e/traneous varia$les0 $ut it e5'"li6e& it $et#een grous and thus rovided more
relia$le and valid results. 'o0 it can $e said that0 the design o" the study #as descri$ed in detail.
Therea"ter the research design #as aroriate to address the research o$3ectives and research
hyotheses.
Ta$le rovided $y+ %tami & 'uriyadi (20)3*
For the +o+'l"$io "% &"#+le0 the $ac4ground o" the su$3ects used and also the method used to
collect data had $een mentioned $y the author. Moreover0 the samle dra#n #as descri$ed "or
their demograhy as in Ta$le 2. The samles are the @D students #ho have ta4en Auditing and
Auditing =ractice courses in one o" the largest rivate universities in :ndonesia0 and $een treated
as novice auditors $eing the research su$3ects. This %niversity is chosen since not only it has a
$ig accounting ma3or0 $ut also is a rivate university #hich cooerates #ith three0 $ig "our
accounting "irms (=rice;aterhouse 1ooers0 -=M60 and 2elloitte*.
7
T"ble 2*
T"ble 7*
HMEF 5093 Quantitative Research Methodology Assignment 2
Ta$le rovided $y+ %tami & 'uriyadi (20)3*
As reorted $y %tami & 'uriyadi (20)3*0 articiants, involvement in this study is voluntary $y
signing u to the administration o""ice a"ter researchers announcing this e/erimental study lan0
a month $e"ore it is "inally carried out. Firstly0 all 89 +"r$i.i+"$& are ut under $urnout
conditions "irst then r"%o#l, assigned to "our grous. Each grou consists o" )2 articiants.
Each grou gets a treatment o" "le/i$le #or4 management0 stress management training0 a
com$ination o" "le/i$le #or4 management and stress management training0 or control grou
#hich gets neither treatment.
Ho#ever there is o i2or#"$io o2 o/er"ll +o+'l"$io &i6e "% the %i&$rib'$io o2 $1e
&"#+le. ;hile "or the &"#+le0 only the voluntary and novice auditor too4 art in the $aseline
study. The samle is o$ re+re&e$"$i/e "% ."o$ !eer"li6e $o l"r!er !ro'+. The samle
cannot reresent the entire auditor even only auditor in that %niversity. The result is unrelia$le
and is una$le to re"er to other non>volunteer and also sohisticated auditor. EResearchers o"ten
study only samles "or the sa4e o" e""iciency and then generali7es their results to the oulation o"
interestF (=yrc7a40 200D0 . 55*. This study o" samling had some similar as #hat to $eing said $y
=yrc7a4. ?y &"#+li! only the voluntary0 they e/cluded others non>volunteer auditor that didn<t
ta4e art in the e/eriment #hen the study #as conducted. There"ore0 valid generali7ations a$out
the entire %niversity oulation could not $e dra#n "rom this samle. 'o0 their conclusions
cannot $e generali7ed to any larger grou esecially sohisticated auditor out o" the %niversity.
Ho#ever0 sometime social systems are $eyond researcher<s a$ility to recruit #ider samling.
Furthermore0 in resect o" this study0 the develoment o" the i&$r'#e$& #as descri$ed and
there #as the relia$ility and validity o" the "igures given. As said $y %tami & 'uriyadi (20)3*0
the instruments used in this study are &'b&$"$i/e $e&$ in order to ma4e ad3usting entries in )20
minutes to create auditors, $urnout conditions. At the end o" the "irst tas40 all o" the articiants
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HMEF 5093 Quantitative Research Methodology Assignment 2
have to comlete and su$mit the summary o" "%-'&$i! e$rie& on the #or4ing sheet rovided.
The 5'e&$io"ire is the main tool used to collect data in this study. To i.re"&e reli"bili$, "%
/"li%i$, "& 3ell "& le&&o $1e bi"&e&0 +"&$ re&e"r.1 5'e&$io"ire #ere adoted. The
#"i+'l"$io .1e.k 5'e&$io"ire uses the emotional e/haustion dimension o" $urnout
instrument "rom Maslach and Fol4man ()9D)*0 that consists o" "our !uestions #ith measurement
scale o" ) ("ully disagree* u to measurement scale o" B ("ully agree*.
The -ob &"$i&2".$io i&$r'#e$ in this study is adoted "rom Andre,s0 ?issel,s and =enar,s #or4
()999* consisting o" ten !uestions #ith ans#ers in a seven score Gi4ert scale. The +er2or#".e
varia$le is measured $y auditors, a$ility to ans#er correctly #hich audit tas4s #ere comleted and
several $asic !uestions a$out accounting treatment to#ards ro$lems that arise in the audit
assignments. Gast0 $'ro/er i$e$io is measured $y using three !uestions "rom 9ones et al.
(20)0*. 'ometimes validity is resulting "rom resondents, "bili$, to rovide accurate
in"ormation. This study administered !uestionnaire re!uired only a short time to comlete. This
rocedure did not raise resondent "atigue and item di""iculty.
A ilot survey is usually carried out among a small samle $e"ore a "ull>scale industry>#ide
survey is imlemented (Gim and Go#0 )992*. ;al4er ()99B* suggested that ilot studies hel to
clari"y research !uestion $oundaries0 and ma4e the research more "ocused. :n accordance to this0 a
+ilo$ $e&$ is conducted to test the validity o" tas4s and e/erimental rotocols $y involving
articiants0 #ho are accounting tutors0 in one o" rivate universities in :ndonesia0 #here the
e/eriment is conducted. Moreover0 the stress management $r"ii!H e/erimental treatments
conducted in a class "or )05 hours $y a +ro2e&&io"l #o$i/"$or.
The re&e"r.1 +ro.e%'re& and the data collection rocedures #ere clear discussed. The
e/erimental rocedure and assignment #ere develoed $ased on su$stantive test materials in an
audit ractice course. To attract the articiants0 researchers also give in"ormation in the
announcement that this e/eriment tas4 is an interesting audit assignment "or auditor #anna$es
and each articiant is romised a monetary incentive and certi"icates "rom the university. The
rocedures "ollo#ed in ac!uiring +"r$i.i+"$& in this study initially #ere o$ .1o&e "$ r"%o#
as the articiants, involvement in this study $y voluntary a"ter researchers announcing this
9
HMEF 5093 Quantitative Research Methodology Assignment 2
e/erimental study lan0 a month $e"ore it is "inally carried out. Ho#ever0 articiants "ul"ill the
re!uirement o" getting "urther treatments in one o" 2o'r $re"$#e$ !ro'+& "llo."$e% r"%o#l,.
Also0 $ias can $e e/ected in the intervention. The e/traneous varia$les "or e/amle
demograhical characteristics o" gender0 age0 semester0 and 6=A #ere identi"ied and have $een
tested "or its e""ectiveness o" the randomi7ation as sho#ed in Ta$le 2 a$ove. There is ersonal
suggestion "or the research rocedure. The samle can $e randomly chosen and should include
the entire auditor "rom that %niversity not only the voluntary to yield a more relia$le result "rom
the study so that the result can aly "or larger grou. :n this study0 +ilo$ $e&$ is conducted to test
the validity o" tas4s and e/erimental rotocols $y involving accounting tutors in that university.
Each articiant,s tas4 in each grou is comleting a #or4ing trial $alance #or4ing sheet
"ollo#ing $y "illing out a !uestionnaire o" 3o$ satis"action0 turnover intention0 outcomes
measurement0 demograhy data0 and maniulation chec4 according to the e/erimental treatment
they are assigned. :n the last art0 articiants "rom all grous are gathered together "or de$rie"ing
and door ri7e dra#ing o" "our @6?>%'?.
A& 2or $1e 2r"#e3ork o2 %"$" ""l,&i&0 the %"$" ""l,&i& $e.1i5'e #as aroriate "or the
study and a$le to rovide ans#ers to the hyotheses. According to the analy7ing o" the study0
there are the close lin4ing and relationshi $et#een the t#o $urnout mitigating strategies ("le/i$le
#or4 arrangement and stress management training* and auditors, 3o$ outcomes or $et#een the
indeendent and deendent varia$le. There is a strong $elie" that "le/i$le #or4 arrangement and
stress management training has the otential to mitigate the $urnout and leading to auditor<
ositive 3o$ outcomes. :n resect to this study0 the &$"$i&$i."l $e&$& underta4en 3ere .le"rl,
re+or$. The &$"$i&$i."l +ro.e%'re& #ere aroriately used and the varia$les oerationally #ere
de"ined. For the item scale documentation0 the values o" mean0 'tandard0 1orrelation o" item #ith
scale 2erivation0 1ron$achs I i" item is deleted have reorted "or each scale used in the analysis.
There are also e/lanations o" #hy these tests #ere used and "ollo#ing $y tests to measure
relationshis and di""erences $et#een varia$les (1legg0 )990*. According to 1legg0 ()990*0
usually identi"y the lo#est level o" signi"icance as =s 0.05 (= J ro$a$ility*.
To test the e""ectiveness o" the randomi7ation rocedure0 " %i22ere$i"l $e&$ is conducted among
"our treatment grous. As mentioned a$ove0 the result o" a Ane>;ay Anova "rom demograhical
10
HMEF 5093 Quantitative Research Methodology Assignment 2
characteristics is resented in Ta$le @. S:SS is used to in the data !uality test result covers
relia$ility and validity tests are rovided in Ta$le 5. Ta$le 5 sho#s that all varia$les are relia$le
and valid #ith cron$ach alha o" 0.958 "or 3o$ satis"action and 0.932 "or turnover intention. The
Hyotheses Testing also carried out $y using '=''.
The great thing is0 $1ere i& &'!!e&$io "rom authors "or "uture research in this study. According to
1onnell Meehan ()999*0 the researcher should ma4e relevant and #e"i!2'l &'!!e&$io& 2or
2'$'re re&e"r.1 in the area. The authors have "ul"illed this re!uirement in this study. The #riters
stated and suggested that0 not all o" the e/erimental case materials cover audit #or4ing sheets.
Further research is e/ected to imrove the e/eriment materials $y giving assignments that are
more consistent #ith the ractice0 including resentation o" audit evidence samles0 use o" audit
rocedures0 as #ell as ma4ing more real>#orld ad3usting entries in audit assignments. The
researchers also suggested that "urther research may develo $urnout mitigation $y giving audit
assignments to a team0 $ut the measurement o" $urnout resonse may $e done individually. This
#ill $e interesting to e/amine $ecause it is more consistent #ith general audit ractice. A ersonal
suggestion is that the "urther study can involve sohisticated auditor "rom the "irm. They should
ta4e art in this 4ind o" study to yield the relia$ility result and this result might hel in the real
#or4ing area in reducing the $urnout and turnover intention as #ell as increase the emloyee<s
er"ormances.
). Co.l'&io
As .o.l'&io0 over all0 the researchers are a$le to er"orm a good research article. For
suggestion0 researchers can imrove the survey article #ith the roer chosen o" data collect
rocedure or roer samling techni!ue. As in this study0 the samle #as not randomly choose
and this e/cluded others auditor in that %niversity. ;hile "or the &"#+le0 only the voluntary and
novice auditor too4 art in the $aseline study. The samle is o$ re+re&e$"$i/e. Also0 there is o
i2or#"$io o2 o/er"ll +o+'l"$io &i6e "% the %i&$rib'$io o2 $1e &"#+le. This study .le"rl,0
.o.i&el,0 "% ex+li.i$l, indicated their hyotheses regarding the outcomes o" the research. The
imlicit asect #ithin these hyotheses is that a $r'e ."'&"l rel"$io&1i+ 3ill exi&$ $et#een the
11
HMEF 5093 Quantitative Research Methodology Assignment 2
indeendent and deendent varia$les. This study has $een carried out according to the role &$re&&
#o%el. :n this model0 er"ormance is a conse!uence resulting "rom role ressure and 3o$
satis"action and turnover intention. The re&e"r.1 %e&i! in this study #as clearly descri$ed and
e/lained and #as aroriate to address the research o$3ectives and research 3usti"ication
in"ormation "or the study #as given. Furthermore0 in resect o" this study0 the develoment o" the
i&$r'#e$& #as descri$ed and there #as the relia$ility and validity o" the "igures given. As "or
$1e 2r"#e3ork o2 %"$" ""l,&i&0 the %"$" ""l,&i& $e.1i5'e #as aroriate "or the study and
a$le to rovide ans#ers to the hyotheses. Finally0 the author<s suggested that0 "urther research is
e/ected to imrove the e/eriment materials $y giving assignments that are more consistent #ith
the ractice. The authors .o.l'%e% $1"$ a novice auditors, er"ormance rises #hen $urnout is
mitigated $y "le/i$le #or4 arrangements. There"ore0 in order to imrove auditors, outcomes an
accounting "irm must ay attention to the mechanism o" ro"essional auditors, management
through regular management training and using o" "le/i$le #or4 arrangement.
C. Re2ere.e&
12
HMEF 5093 Quantitative Research Methodology Assignment 2
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Human =er"ormance 38 ()*+ )8>BD
9ohn Arul =hillis (2009* HMEF 5093 Quantitative research methodology. -uala Gumur+ A%M.
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