Multiparadigm Accounting Research Agenda

Prof. Dr Eko Ganis Sukoharsono, SE, MCom-Hons

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

What is multiparadigm?
Multiple ways to justify the truth being
researched
Multiple ways of seeing
Multiple points of view
Multiple perspectives to find the truth

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

The Burrell & Morgan Sociological Paradigm

Radical
Humanism

Radical
Structuralism

Interpretive

Mainstream

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

Accounting Professional Disciplines

Throughout this study, accounting has not been defined as technical mechanisms of recording transactions only. It
is understood as a process of attributing financial values and rationales to a wide range of social practices.
Accounting is rational processes of everyday social, economic and political lives involving financial aspects

Financial
Financial
Accounting
Accounting

Auditing
Auditing

Behavioural
Behavioural
Accounting
Accounting
International
International
Accounting
Accounting

Management
Management
Accounting
Accounting
Social
Social
Accounting
Accounting

Accounting
Accounting
Knowledge
Knowledge

Environmental
Environmental
Accounting
Accounting
Accounting
Accounting
Information
Information
Systems
Systems

Human
HumanResource
Resource
Accounting
Accounting

Cultural
Historical
Cultural
Historical
Accounting
Dr Eko Ganis Sukoharsono,Accounting
SE,
Accounting
Accounting
MCom-Hons

Apa itu Riset?

Misra (1989):
Research is a process and a means to acquire
knowledge about any natural or human
phenomena. Rapid social, economic and
technological changes of modern times are
causes as well as effects of new discoveries,
inventions and findings in various walks of
life. It is often said that research is one of the
biggest industries of modern times ...
Dr Eko Ganis Sukoharsono, SE,
MCom-Hons

Apa itu Riset?

Cooper and Emory (1995):
Riset merupakan suatu penelitian sistematik yang bertujuan untuk
menyediakan informasi untuk memecahkan permasalahan

Sekaran (1992):
Riset adalah suatu usaha yang sistematik dan terorganisasi untuk
meneliti suatu masalah spesifik yang memerlukan jawaban

Zikmund (1994):
Riset merupakan proses pengumpulan, pencatatan dan analisa data
yang sistematik dan obyektif untuk membantu pembuatan keputusan

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

No

Assumption

Question

'Modern'

'Postmodern'

Ontological Assumption

What is the nature

of reality?

Reality is objective and

singular, apart from the
researcher

Reality is subjective
and multiple, as seen
by participants in a
study

Epistemological Assumption

What is the
relationship of the
researcher to that
researched?

Researcher is
independent from that
being researched

Researcher interacts
with that being
researched

Axiological Assumption

What is the role of

value?

Value free and unbiased

Value-laden and biased

Rhetorical Assumption

What is the
language of
research?

Formal
Based on set of
definitions
Impersonal voice
Use of accepted
quantitative words

Informal
Evolving decisions
Personal voice
Accepted qualitative
words

Methodological Assumption

What is the process

of research?

Cause and effect

Mutual simultaneous
shaping of factors
Emerging design
Context-bound
Patterns, theories
developed for
understanding

Static design
Context-free
Generalisations leading
to prediction,
explanation and
understanding
Accurate and reliable
through validity and
reliability

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

Accurate and reliable

through verification
and logical discourse

The Burrell & Morgan Subjective

and Objective Dimension
Subjectivist Approach to
Social Science

Objectivist Approach to
Social Science

Nominalism

Ontology

Realism

Anti-Positivism

Epistemology

Positivism

Voluntarism

Human Nature

Determinism

Ideographic

Methodology

Nomothetic

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

Multiparadigm Accounting Research Agenda

1.

Riset Akuntansi Multiparadigma:

Sebuah Pengantar

2.

Perspektif Historis: Kuasa dan

Pengetahuan Akuntansi

Disertasi:

3.

Perspektif Historis: Perubahan

Akuntansi

Disertasi:
Accounting Change In Historical Context: The Case Of The Calvin
Company, 1839 To 1915 (Business History, Nineteenth Century)
Author:
Mcwatters, Cheryl Susan, 1991

4.

Perspektif Interpretif: Lingkungan

Organisasi Akuntansi Di Sektor
Publik

Disertasi:
Managing The Organizational Environment: An Interpretive Field
Study Of The United States General Accounting Office And The
Maintenance Of Professional Independence (Gao, Audit Reporting)
Author:
Basu, Onker Nath, 1992

5.

Perspektif Interpretif Antropology:

Kultur Organisasi dan Akuntansi
Manajemen

Disertasi:
A Search For Local Knowledge Of The Interplay Between The
Culture Of An Organisation And Its Management Accounting
Practices: A Case Study Of An Indonesian Listed Company
Author:
Rasyid, Eddy Rasyidin, 1996

6.

Perspektif Interpretif
Hermeneutics:

Disertasi:
Man, Strategic Thinking And Accounting: A Hermeneutic Study
Author:
Kaikkonen, Viljo Evert, 1994

7.

Perspektif Positivis

A Power

And Knowledge Analysis Of Indonesian Accounting History:

Social, Political, And Economic Forces Shaping The Emergence And
Development Of Accounting (Colonialism, Netherlands)
Author:
Sukoharsono, Eko Ganis, 1995

Dr Eko Ganis
Sukoharsono, SE,
Disertasi:
MCom-Hons

9.

Perspektif Radikal Humanis Habermas

Critical Theory: Perubahan Bahasa
Akuntansi

Disertasi:
Accounting Language Change: A Critical Study Of Habermas's
Theory Of Communicative Action (Juergen Habermas)
Author:
Sawarjuwono, Tjiptohadi, 1996

10.

Perpektif Radikal Humanis Critical

Theory: Rekonstruksi Pandangan Benar dan
Wajar Akuntansi

Disertasi:
Critical Accounting Pedagogy In Practice: (Re)Constructions Of 'A
True And Fair View'
Author:
Day, Mary Marlene, 1993

11.

Perspektif Strukturasi: Praktek Akuntansi

Manajemen dalam Konteks Sosial

Disertasi:
A Structurational Analysis Of Management Accounting Practice In Its
Organisational Contexts: A Social Science Perspective (Accounting)
Author:
Chew, Andrew Swee-Chung, 1993

12.

Perspektif Strukturasi Dekonstruksi

Metode-Metode Akuntansi

Disertasi:
A Deconstructionist Analysis Of Accounting Methods For
Community Colleges In The State Of Virginia
Author:
Banas, Edward Joseph, Jr. 1994

13.

Perspektif Posmodernis Michel Foucault:

Relasi antara Akuntansi dan Institusi
Negara

Disertasi:
ACCOUNTING, THE STATE AND THE REGULATORY
PROCESS: THE CASE OF STANDARD SETTING, 1969-1975
Author:
ROBSON, KEITH, 1988

14.

Perspektif Posmodernis -

Disertasi:

15.

Perspektif Posmodernis Islam dan

Akuntansi

Disertasi:
'Shari'ate' Organisation And Accounting: The Reflections Of 'Self's'
Faith And Knowledge
Author:
Triyuwono, Iwan, 1996

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

10

A Condition of Research Methodology

Revolution and Criticism

AOS (UK)
CPA (USA)
AAAJ (Australia)
IJABS (Indonesia)

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

11

A Dichotomy between
Methodology and Method
Why do we concern?
Used in a loose & undisciplinary fashion
Methodology
Is a study of principles in a way of learning any discipline to
accept or reject knowledge
Its roots in the schools of both the philosophy of science and
sociology of knowledge
It is involved with the process of thinking and formulating
research agendas
Examining methods
Formulating and examining the process of knowledge and
theorising
Dr Eko Ganis Sukoharsono, SE,
MCom-Hons

12

A Dichotomy between
Methodology and Method
Methods:
The techniques or tools by which data is gathered and analysed
The way in which the following tools can be conducted
Eg., interviewing, documenting, observing, recording, note
taking, acting, writing and the use of statistics

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

13

Kriteria

Paradigma
Postmodernism
(Radical Humanism &
Stracturalism)

Paradigma
Modernism
(Mainstream/ Positivism)

Perspektif peneliti

Peneliti mengkategori kan filsafat

ontology, epistemology, human
nature, axiologi, rhetorica dan
methodology sesuai dengan
paradigma subjective atau
qualitative.

Peneliti mengkategori kan filsafat

Ontology, epistemology, human
nature, axiologi, rhetorica dan
methodology sesuai dengan
paradigma objective atau
quantitative.

Experience dan Skill

peneliti

Wacana sosial dan logis, writing

skills, computer text-analysis skills,
library skills

Technical writing skills, computer

statistical skills, library skills

Psychology peneliti

Tidak menganut 'specific' rules

dan procedures dlm melakukan
riset, high tolerance for ambiguity,
time for lengthy study

Mentaati 'specific' rules dan

guidelines riset, low tolerance, a
short duration

Sifat dari Masalah Riset

Exploratory riset, variable

unidentified, context important

Previous studies, known variables,

existing theories.

Audience for the study

(al., journal editors,
readers, graduate
committees)

Invidual and/ or group yang

mendukung paradigma ini

Invidual and/ or group yang

mendukung paradigma ini

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

14

Karakteristik Resit Ilmiah : Positivist

Model
Purposiveness

Ada pernyataan mengenai tujuan riset yang jelas

Rigorous

Dilaksanakan berdasarkan teori yg baik dan menggunakan

metode-metode riset secara teliti dan tepat. Konotasi rigor
adalah hati-hati, cermat dan teliti dan tepat.

Testability

Menguji hipotesis secara logis untuk mengetahui apakah data

yang dikumpulkan mendukung hipotesis yang dikembangkan

Replicability

Hasil uji hipotesis harus didukung oleh riset-riset berikutnya

yang diulang dgn kondisi lain yg kurang lebih sama

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

15

Karakteristik Resit Ilmiah : Positivist

Model
Precision and Confidence

Presisi menunjukkan seberapa dekat temuan riset (berdasarkan

sampel) dengan realitas. Presisi merefleksikan tingkat
ketepatan hasil riset (dgn menggunakan sample) thd penomena
yg dipelajari secara universal. Kenyakinan menunjukkan
bahwa estimasi peneliti adalah benar. Tingkat kenyakinan juga
berkaitan dengan akurasi hasil riset

Objectivity

Konklusi yg ditarik berdasarkan interpretasi dari hasil analisis

data harus obyektif. Oleh karena itu, konklusi harus
berdasarkan fakta yg diperoleh dari data sesungguhnya, tidak
berdasarkan pada pandangan peneliti yang subyektif dan
emosional
Dr Eko Ganis Sukoharsono, SE,
MCom-Hons

16

Karakteristik Resit Ilmiah : Positivist

Model
Generalizability
Hasil riset harus dapat diterapkan pada scope yg luas.
Meskipun demikian tidak semua hasil riset dapat diterapkan
pada sagala kondisi. Untuk meningkatkan kemampuan
generalisasi suatu temuan riset, desain sampel riset (seleksi
data) harus dikembangkan secara logis dan dengan
menggunakan metode pengumpulan data yg logis pula

Parsimony
Menjelaskan penomena atau masalah yg terjadi dan aplikasi
solusinya dgn simpel dgn mempertimbangkan sejumlah
faktor yg tidak dapat dikendalikan. Peneliti seharusnya
memahami masalah riset dgn baik dan mengetahui faktorfaktor penting yg mempengaruhi masalah tersebut
Dr Eko Ganis Sukoharsono, SE,
MCom-Hons

17

Aktivitas Riset
Akuntansi

Akuntan
Pendidik

Konsultan

Praktisi

R & D Applied

Function

- memproduksi general
knowledge
- applied knowledge

- applying knowledge to
practice

- implementing
knowledge in a
particular context

- considering to
implement knowledge in
particular context

Research
Production

- basic research
- applied research
- developmental research

- developmental research

- decision research

- developmental research

Deductive
Consumption

- basic research
- applied research
- developmental research

- applied research

- developmental research

- developmental research

Inductive
Consumption

- applied research
- developmental research

- decision research

Training in social
science

- advanced specialisation
in one of the social
science

- general background
and selected knowledge

- Selected knowledge

general background and

selected knowledge

Training in Skills
of administration

Intensive in conceptual
and human skills

Intensive in conceptual
and human skills

Intensive in technical
skills

Intensive in conceptual
and human skills

Training in
statistics

Advanced technical

Intermediate technical,
advanced interpretative

Elementary technical and

intermediate
interpretative

Intermediate technical,
advanced interpretative

Training in
research methods

Theoreticalexperimental, empirical,
applied research
procedures
Apprenticeship to social
and applied scientist

Empirical-experimental
survey

Research procedures
applied to decision
making

Empirical-experimental
survey

Apprenticeship to
consultant

Apprenticeship to
practitioner

Apprenticeship to
practitioner

Training
Program

Internship
Thesis requirement

Basic and applied

research

Dr EkoDevelopmental
Ganis Sukoharsono,
SE, research
research
Decision
MCom-Hons

Developmental research

18

Metode Pengumpulan Data: Kelebihan dan Kelemahan

Data Collection
Methods

Face to Face Interviews

Telephone Interviews

Advantages

Disadvantages

Provide rich data

Offers the opportunity to
establish rapport with
interviewees
Help to explore and
understand complex issues
Help to contact subject
dispersed over geographical
regions

Have potential for introducing

interviewer bias
Can be expensive if a big
sample of subject is to be
personally interviewed
The interviewer cannot
observe the nonverbal responses
The interviewee can block a
call

Obtain responses
immediately on contact
Help to establish rapport
with respondents while
introducing the survey
Personally Administering
Questionnaires

Administering
questionannaires personally is
expensive, especially if the sample
is geographically dispersed.

Collect questionnaires
immediately after they are
completely
Provide clarifications sought
by respondents on the spot

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

19

Metode Pengumpulan Data: Kelebihan dan Kelemahan

Data Collection
Methods

Mailed Questionnaires

Observational Studies

Advantages

Disadvantages

Obtain responses to many

questions from a sample that is
geo-graphically dispersed, and
when conducting telephone to
obtain the same data is
difficult, not expensive

Usually have a low response

rate and one cannot be sure if
data obtained are biased because
non-respondents may be
different from those who did
respond

Help to comprehend
complex issue through direct
observation (either as a
participant- or a nonparticipant observer)

Expensive since long periods

of observation are required
Observer bias may well be
present in the data

The data obtained are rich

and uncontaminated by self
report biases

Dr Eko Ganis Sukoharsono, SE,

MCom-Hons

20