A Framework for Conducting and Evaluating Research  

Oleh:

Searcy, DeWayne L. ; Mentzer, John T.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Literature vol. 2003 no. 22 (2003), page 130-167.
Topik: Public Sector Accounting; PSA; Accounting Phenomena
Fulltext: JAL 03 22 130.pdf (2.9MB)

Isi artikel

The aim of research is the explanation, understanding and eventual prediction of phenomena. In order to accomplish that goal, a structured plan must be developed to guide researchers from discovery of a problem to the dissemination of the researcher's explanation and prediction of the phenomena in the form of a publishable manuscript. The purpose of this paper is to develop a framework for conducting rigorous and relevant research and evaluating the "worthiness" of research. Over the years several authors have discussed research methodology [e.g., Buckley et al., 1976; Abdel-khalik and Ajinkya 1979; Kinney 1986]; although, those authors' frameworks were centered, primarily on empirical, positivistic research. The framework developed in this paper differs in that it includes discussions of interpretive and critical world-views and associated paradigms and methods. These different worldviews and paradigms are fully capable of providing new insights into existing accounting phenomena. As Tomkins and Groves [1982, p. 361] state, "Apart from isolated instances, such as Tricker (1979) and Abdel-khalik and Ajinkya (1979), the academic accounting research community does not seem to have identified clearly, nor debated, alternative research paradigms based upon quite different ontological assumptions." Tomkins and Grove [1983] and Ab-del-khalik and Ajinkya [1983] debate these issues. The framework developed in this paper provides structure to the debate, as well as provides a tool for conducting and evaluating research in all perspectives.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali