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18/04/2010

Riset Akuntansi ( Chapter 1-4 )

10th Group , the member are :
Ayu Puspiningtias (21207480)
Risma Ledyana Putri (20207952)
Rizka Oktaviana (20207958)
Adwikarta Hijrih Bauty (21207505)






CHAPTER I

QUESTION :

1. Define research and explain the difference between applied and basic research.

2. Why is it important for managers to know about research?

3. Explain why handling the manager-researcher relationship effectively is important.

4. Describe a situation where it would be more beneficial to engage an external research team rather than an internal one.

5. ”Because basic research is not applied immediately to a problem, it is less valuable and useful than applied research.“ Comment on this statement.

6. ”If managers learn how to conduct good research by taking a course such as this book offers, there would be no need to hire anyone to solve problems in organizations.” What is your response to this statement?

7. Describe a situation where research will help you as a manager to make a good decision.

8. Given the following situation: (a) discuss with reasons, whether it will fall into the category of Applied or Basic research, and (b) who will conduct the research.


ANSWER :

1. Applied Research is research done with the intention of applying the result of the findings to solve specific problems currently being experienced in the organization. Basic Research is research done chiefly to enhance the understanding of certain problems that commonly occur in organizational settings, and seek methods of solving them.

2. Because the manager who is knowledge about research can interact effectively with consultants. Knowledge of the research processes , design, and interpretation of data also helps managers to become discriminating recipients of the research findings presented, and to determine whether or not the recommended solutions are appropriate for implementation.

3. Effective relationships between managers with the researchers is very important because with it, a manager can understand, predict and control their environment. Knowledge of research and problem-solving process can help managers to identify problems before the situation can not be controlled anymore.

4. Keeping in mind these advantages and disadvantages of the internal and external research teams, the manager desirous of research services has to weigh the pros and cons of engaging either, before making a decision. If the problem is a complex one, or if there are likely to be vested interests, or if the very existence of the organization is at stake because of one or more serious problems, it would be advisable to engage external researchers despite the increased costs involved.

5. According to our research applications because it is more useful in taking corrective action immediately, while more basic research to knowledge for solving problems occurring in the organization.

6. Manager needs to take someone to solve the problems in the organization because a manager needs input or opinions to find a good solution to solve their problems.

7. For example, if the company experienced revenue declines, so a manager must conduct investigations of the factors causing the decline, where the location of faults, synthesize information and how it happened, how to process information and draw conclusions tersebt to attract the right decision, and ultimately what would happen if the process of solving the decision was taken.

8. a. At the time of increased spending is not as usual, a manager should identify the factors and ask for a correction from external parties to research and use their knowledge to find sulusi of the problem.

b. Internal researchers and managers as well as cooperation with external researchers.


CHAPTER 2

QUESTION :
1.Describe the hallmarks of scientific research.

2.What are the steps in hypothetico-deductive research? Explain them, using an example not in the book.

3.One hears the word research being mentioned by various groups, including research organizations, college and university professors, doctoral students, graduate assistants working for faculty, graduate and undergraduate students doing their term papers, research departments in industries, newspaper reporters, journalist, lawyers, doctors, and other professionals and nonprofessionals. In the light of what you have learned in this chapter. Which among the aforementioned groups of people doo you think may be doing ”scientific” investigations in the areas of basic or applied research? Why?

4.Explain the processes of deduction and induction, giving an example of each.

5.If research in the management area cannot be 100 percent scientific, why bother to do it at all? Comment on this statement.

6.Critique the following research done in a service industry as to the extent to which it meets the hallmarks of scientific investigation discussed in this chapter.

ANSWER :
1. The hallmarks of scientific research:
-Purposiveness : the manager has started with a definite aim or purpose for the research.
-Rigor : a good theoretical base and a sound methodological design would add rigor to a purposive study.
-Testability : if , after talking to a random selection of employees of the organization and study of the previous research done in the area
-Replicability : let us suppose that the manager/researcher, based on the result of the study.
-Precision and confidence : in manager research, we seldom have the luxury of being able to draw “definitive” conclusions based on the results of data analysis.
-Objectivity : the conclusions drawn through the interpretation of the results of data analysis should be objective.
-Generalizability : generalizability refers to the scope of applicability of the research finding in one organizational setting to other settings.
-Parsimory : simplicity in explaining the phenomena or problems that occur, and in generating solutions for the problems

2. The steps in hypothetico-deductive research..
a. Observation : the first stage, in which one senses that certain change are occurring, or that some new behaviors, attitudes, and feelings are surfacing in one’s environment.
Example : the leadership of top management has feel sufficient funds to pay for the construction of branch offices, along with raw materials and their workers. But the fact is not enough raw materials in the construction of branch offices, and salaries of workers not in accordance with the agreements that have been determined. Feeling the leadership of top managers act of fraud has occurred.
b. Preliminary information gathering : involves the seeking of information in depth, of what is observed.
Example : top management meet with subordinates and talk to them, ask and discuss various things around the issue of delay in the construction of a branch office. Stating there is much difference of opinion about the reasons why the allocation of funds Cheating can happen in the project.
c. Theory formulation : an attempt to integrate all the information in a logical manner, so that the reason for the problem can be conceptualized and tested.
Example : From the interview data and documents the financial statements, top management leadership to build a theory of Possible Affecting factors of raw material inventory costs and expenses for salaries of the workers.
d. Hypothesizing : the next logical step can be tested to determine if the statement would be supported.
Example : From this theory, the leadership of top management expect the relationships among the factors that cause fraud in the allocation of funds for development projects and payment of salaries.
e. Further scientific data collection : data on every variable in the theoretical framework from which hypotheses are generated should also be collected.
Example : In this stage, top management of collecting data from managers and competent workers in the project and entered into a questionnaire to Know the causes of problems and ideas that emerged from the manager to solve the problem.
f. Data analysis : the data gathered are statistically analyzed to see if the hypotheses that were generated have been supported.
Example : Leadership of top management finally have data have been analyzed to see whether there was a significant relationship between each factor with Different raw material shortages and the reduction in funds for the salaries of workers.
g. Deduction : process of arriving at conclusions by interpreting the meaning of the data analysis result.
Example : Based on research results, top management concluded that reduced persediann raw materials caused by the presence of the parties who conduct fraud by way of reduction in the number of inventories of raw materials that have been defined.

3. We think that these groups may conduct scientific investigations in the field of basic or applied research is the Research Organization and the Industrial Research Department, as they are more competent than others.

4. Deduction is the process by which we arrive at a reasoned conclusion by logically generalizing from a known fact. For example, we know that all high performers are highly proficient in their jobs. If john is a high performer, we then conclude that he is highly proficient in doing his job. Induction is a process where we observe certain phenomena and on this basis arrive at conclusions. In other words, in induction we logically establish a general proposition based on observe facts. For instance, we see that the production processes are the prime features of factories or manufacturing plants. We therefore conclude the factories exist for production purposes. Both the deductive and the inductive processes are applied in scientific investigations.

5. The manager also realizes that although organizational research cannot offer 100 percent accuracy in results, choices and trade-offs among the various criteria of scientific investigation can be made to obtain valid results for good decision making.

6. The researchers had to do the Seven-Step Process in Hypothesis-Deduction Method, not only collect relevant information from a sample of 100 customers and analyze data. Tidakharus problem solved very quickly. Because the researchers had to find a solution not only for short periods of time, but also for the length of time. Researchers must conduct research in the company's internal management as well, because the problem may be caused not only from the external side, but perhaps also from the internal management. Seven-Step in the hypothesis-deduction method may require more time, but they can make more accurate results with at least a 95 percent chance of success in solving problems.


CHAPTER 3

QUESTION :

1. As a manager, what kind of information do you think you will be exploring though the internet for research?

2. In what way’s are personal computers useful to the organization?

3. How do you think you will apply the concepts of Data Warehousing and Data Mining in a company doing retail business?

4. How does the PC help in Information gathering and information dissemination?

5. How can PC technology be misused? Give some hypothetical instance where this could occur.

ANSWER :
1. Firms do engage step of the research process when they gather data from the external environment to assess market trends, competitive practice, and new products.

2. PC can be used for data collection and analysis for making The Local Area (LAN) software enables computers in close proximity to share information resource and files, and helps schedule, monitor and process data from remote locations.

3. Retail sales patterns by ZIP code and the time of day when the purchases are made, so that optimal stocking of item becomes possible.

4. using the network(LAN,MAN,WAN) and the internet

5. with the theft of data by hackers, spread of the viruses,trojans or something like that, etc.


CHAPTER 4

1. How would you describe the research process?

2. Explain the preliminary data-collection methods.

3. Why is it important to gather information on the background of the organization?

4. Should a researcher always obtain information on the structural aspects and job characteristics from those Interviewed? Give reasons for your answer with example.

5. How would you go about doing literature survey in the area of business ethics?

6. What is the purpose of literature survey?

7. Why is appropriate caution important? What are the consequences of not giving credit to the source from which material are extracted?

8. “The problem definition stage is perhaps more critical in the research process than the problem solution stage”. Discuss this statement.

9. Why should one get hung up on problem definition if one already knows the broad problem area to be studied?

10. Access the on-line system in your library and (a) generate list of the reference that relate to the performance of General Motors, and (b) obtain the abstracts of these studied.

11. Access the on-line system and obtain list of reference that deal with product image.

12. Offer a clearly focused problem statement in the broad area of corporate culture.

13. After studying and extracting information from all the relevant work done previously, how does the researcher know which particular reference, article, and information should be given prominence in the literature survey?

14. given the following situation. (a) identify the broad problem area, (b) define the problem, and (c) explain how you would proceed further.

ANSWER :
1. Observation(broad area of research interest identified)->preliminary data gathering(interviewing literature survey)->problem definition(research problem delineated)->theoretical framework(variables clearly identified and labeled->generation of hypotheses->scientific research design->data collection,analysis, and interpretation->deduction(hypotheses substantiated? research question answered?)->report writing->report presentation->and the last is managerial decision making.

2. The nature of information needed by the researcher for the purpose could be broadly classified under three heading :
a.Background information of the organization that is, the contextual factors.
b.Managerial philosophy, company policies, and other structural aspects.
c.Perceptions, attitudes, and behavioral responses of organizational members and client systems (as applicable)

3. Background information might include the under noted contextual factors, which may be obtained from various published sources such as trade publications, the census of business and Industry, Directory of Corporations, several other business guides and services, records available within the organization, and the web.

4. yes it should, knowing that the research is intended to help them in their work environment will enlist their cooperation.

5. informing all employees particulary those who will be interviewed for preliminary data gathering through structured and unstructured interviews of the proposed study.

6. Literature survey is the documentation of a comprehensive review of the published and unpublished work from secondary source of data in the areas of specific interest to the research.

7. because it means we respect the source and recognizing the origin of this information. If it doesn’t, the original author can sue us.

8. because at this stage there are clear ,precise, and succirct statement of the question or issue that is to be investigated with the goal of finding an answer or solution.

9. because that the broad problem area refers to the entire situation where on sees a possible need for research and problem solving.

10. General Motors Company, also known as GM, is a United States based automaker with headquarters in Detroit, Michigan. By sales, GM ranked as the largest U.S. automaker and the world's second largest for 2008.GM had the third highest 2008 global revenues among automakers on the Fortune Global 500.GM manufactures cars and trucks in 34 countries, recently employed 244,500 people around the world, and sells and services vehicles in some 140 countries.

11. online searches provide a number of advantages. besides saving enormous amounts of time, they are comprehensive in their listing and review of references, and the researcher can focus on materials most central to the research effort in addition, accessing them is relatively inexpensive.

12. as an illustration, many companies are introducing employee stock ownership plans (ESOP). Not all employees are necessarily enthusiastic about this. Rather than taking immediate steps toward making the package more attractive through cosmetic changes, talking to individuals might reveal that the employees perceive ESOP merely as a tool to deter takeovers and save taxes, and as providing not true opportunities for employee involvement and participation. The understanding so gained helps the manager to attack the real issues rather than work on the surface symptoms.

13. the researcher could start the literature survey even as the information from the unstructured and structured interviews is being gathered. reviewing the literature on the topic area at this time helps the researcher to focus the interviews more meaningfully on certain aspects found to be important in the published studies, even if these had not surfaced during the interviews.

14. The situation are..
a. indentify the broad problem area, the broad problem area refers to the entire situation where on sees a possible need for research and problem solving.
b. define the problem, clearing ,precising, and succircting statement of the question or issue that is to be investigated with the goal of finding an answer or solution.
c. informing all employees particulary those who will be interviewed for preliminary data gathering through structured and unstructured interviews of the proposed study.

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