FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS GADJAH MADA

Syllabus: Research Methods in Accounting (AKU 3604)

Instructor: Office: Phone: Email: Class Schedule: Mahfud Sholihin, Ph.D Office of Head of Accounting Department, FEB UGM, B. 201 548510, Extension 150 mahfud@ugm.ac.id Tuesday, 10.00 12.30

Course Description and Objectives The course indroduces basic concepts and methods of scientific research in business, particularly accounting.Topics covered in this course are scientific research concepts, research design, data collection, data analysis, and report writing. Additionally, this course is also designed to help students to develop undergarduate thesis proposal. Upon completion of this course, students are expected to be able to: 1. Acquire skills to locate problem areas in organizational settings, and plan, organise, design, and conduct research to help solve the identified problems; 2. Get conversant with the use of statistical analysis and computer programmes; 3. Write and present research reports; 4. Develop skills and knowledge to discriminate good from bad research reported in academic, business, and trade journals; 5. Develop research proposal Learning Method To achieve the learning objectives I will not lecture you from time to time. Instead, my main role in the class is to facilitate discussion and to serve as a clarifier. I and you should work together to make sure that each class session is a lively, stimulating, and intellectually rewarding event in a group learning. In every class, each of you will be an active discussant. Lecturing process will utilise a student-centered learning method. The course is designed for 14 sessions: seven sessions before mid-term exam and the rest after mid-term exam. Students are assigned to complete exercise expected to invigorate their understanding on topics discusses in the lectures. Texts Sekaran, U and Bougie, R, Business Research Methods: A Skill Building Approach, Sixth Edition, 2013. Academic papers (TBA) Suggested Text Hartono, Jogiyanto, Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-pengalaman, edisi 5, 2012. Smith, M, Research Methods in Accounting, First Edition, 2003. 1

FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS GADJAH MADA

Sholihin, M and Ratmono, D Analisis SEM-PLS dengan WarpPLS 3.0, Penerbit Andi, 2013. Class Rules 1. Since learning process is more important than learning results, students must attend classes regularly and on time. 2. If a student misses a class, he/she is responsible to find out what was going on in that class. 3. Following the Facultys rules and regulations, students must attend class at least 75% of the total session in a semester. Otherwise, students will not be allowed to take the final exam. 4. Every student must prepare a written answer to the assigned work and submit it at the beginning of each class. Late submissions will not be accepted. Plagiarism will severely be penalized. On top of the homework, there may be aother assignments. 5. During classes there should be no: phone conversation, phone-beeps, -rings, etc. to avoid class distraction. Class rules are also strictly applied. Grading Your performance will be evaluated based upon the following parts: Individual assignments and quizzes: 20% Written research Proposal: 20% Mid term exam: 30% Final exam: 30% Conversion A+: A: A-: B+: B: B-: C: C-: E:

95 85-94,99 80-84,99 75-79,99 65-74,99 60-64,99 50-59,99 40-49,99 < 40

Academic Integrity The Department of Accounting, FEB UGM does not tolerate academic dishonesty. All violations will be recorded in the FEB systems. For the first offense, a student who violates the academic integrity will receive a zero point for the assignment (i.e. homework, quiz or exam). For the second offense, the student will receive a 2

FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS GADJAH MADA

grade of E in the course where the student commits the second offense. For the third offense, the Department will recommend that the student be dismissed from the University. Course Schedule Week 1 2 Topic Syllabus and course overview Ch.1 - Introduction to Research Ch. 2 The Scientific Approach and Alternative Approaches to Investigation Ch. 3 - The Broad Problem Area and Defining The Problem Statemet Ch. 4 The Critical Literature Review Ch. 5 Theoretical Framework and Hypotheses Development Ch. 6 Elements of Research Design Ch. 7 Data Collecton Methods: Interviews Ch. 8 - Data Collection Methods: Observation Ch. 9 Data Collection Methods: Questionnaires Ch. 10- Experimental Design Ch. 11 Measurement of Variables: Operational Definition Ch. 12 Measurement: Scaling, Reliability Validity Mid Term Exam Ch. 13 Sampling Ch. 14 Quantitative Data Analysis Ch.15 Hypothesis testing Ch. 16 Qualitative Data Analysis Ch. 17 The Research Report Research Proposal Presentation Research Proposal Presentation Research Proposal Presentation Final Exam Homework DQ 3, 7 (p. 14) DQ 1, 2 (p. 31) DQ 4, 9 (p. 45-46) DQ 1, 4 (p. 58) Finding research question(s) DQ 1 (p. 123) Formulating Hypothesis DQ 3 (p.127) DQ 2, 11 (p. 144) DQ 1 (p. 164) DQ 2 (p.191) DQ 1, 5 (p. 209) DQ 1, 6 (p.232) DQ 3 (p. 271) DQ 4 (p. 299) E. 12.10 (p. 366-368) DQ 2, 4 (p. 353)

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