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WRITING RESEARCH

PROPOSAL
MAIN POINTS
 Clear topics: relevant to accounting issues?
 Accounting = Definition, Measurement/Valuation,
Presentation & Disclosure
 Management accounting, financial accounting,
auditing,accounting information systems, financial
reporting, management control systems, shariah
accounting, forensic accounting, behavioral accounting?
 Internal consistence:
 Research problems
 Objective and contribution
 Theory and concepts
 Hypothesis (Quantitative)
 Research Methods
PART I:
 RESEARCH BACKGROUND
Consist of contextual stories about
the issue being studied :
 Why is the issue interesting?
 How is the phenomenon in the Indonesia Fenomena Gap
context?
 What have been studied about the issue?
(the main findings) Research Gap
 What are the weaknesses of the previous
studies? Originality
 What is your research focus that make it
different from the previous ones?
 If qualitative, explain why qualitative?
(ontology, epistemology etc)
 Problem formulation:
 Explain in one/two paragraph, what are the research
problems that make you investigate the issue?
 Write your research questions
 Research Objectives:
 What you intend from your research
 Contribution:
 Based on yours findings, what are the benefits of your
study (to accounting knowledge and practice/policies))
PART 2:
 The Underlying Theories:
 Explain the theory (what & how)
 Why are the theories relevant to your research?
 Concepts of variables
 What, how & why?
 Review the Previous studies
 Explain (what have been studied, where, how and the
findings)
 Critically evaluate the weaknesses of previous studies
 Theoretical Framework and Hypothesis
Development (QUANTITATIVE)
 Reasoning of research context (QUALITATIVE)
PART 3:
 Research Design:
 Descriptive, Exploratory, Explanatory?
 Testing Hypothesis or qualitative?
 If Qualitative: ontology, epistemology, methodology?
 Research Setting (for Case Study)
 Variable Definition and Measurement (Quantitative)
 Population, Sample & Sampling (Quantitative)
 Who are the Informan? (Qualitative)
 Data Sources and Collection methods (what will you do in
the fields?)
 Research Instruments
 Testing the quality of data
 Data analysis (operationally how)
QUALITATIVE
 Tend to focus on the sociology and psychology
of accounting
 Do not involve measurement, indicators, etc
 Need a wide range of theories (social, cultural,
pollical, etc) to explain the findings
 Different from Quantitative.
FORMAL WRITING
 Write Outline
 Each chapter consist of sub chapter
 Sub chapter consist of paragraph
 Each paragraph has one main idea and some supporting
ideas (opinions, data, research findings, etc)
 Use argumentative sentences:
 Never write very long sentences
 Use appropriate conjunction
 Write complete sentence structure
 Choose formal words
So What? ......

 NEED HARD WORKS:


 Read articles critically
 Write logically and argumentatively
 Discussion with lecturers and friends
 Write down and keep in mind: when will
you graduate?
SEARCHING JOURNAL ARTICLES?
http://onlinelibrary.wiley.com
/

frauds
http://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12063/full

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or DOI
http://sci-hub.io/
http://sci-hub.io/

DOI: 10.1111/ijau.12040

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THE END