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ACC802: Applied Research

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  1. ACC802: Applied Research Prof Dr Normah Omar normah645@salam.uitm.edu.my dr.normah@accountant.com 0193371583/0122167882 603 5544 4924 (office)

  2. Class Schedule

  3. Evaluation • 20% presentation and short write ups • 80% final dissertation • Final grade assigned upon receipt of camera-ready dissertation

  4. Two types of Business Research: • Basic or pure research • Applied research

  5. Basic or pure research • Attempts to expand the limits/boundaries of knowledge • Conducted to verify the acceptability of a given theory • Not directly involved in the solution to a pragmatic problem • Findings cannot be immediately implemented

  6. Examples of Basic Research • Is executive success correlated with high need for achievement? • Are members of highly cohesive work groups more satisfied than members of less cohesive work groups?

  7. Applied Research • Conducted when a decision must be made about a specific real-life problem • Research undertaken to answer questions about specific problems or to make decision about a particular course of action or policy

  8. What is applied research? Could cover any of the following: • Research designed for the purpose of producing results that may be applied to real world situations. • Any research which is used to answer a specific question, determine why something failed or succeeded, solve a specific, pragmatic problem, or to gain better understanding.

  9. What is applied research? • Research which studies the relationship and/or applicability of theories or principles to the solution of a problem • The kind of research usually performed by consultants or HR professionals. Typically motivated by the need to solve a specific problem in a particular organization

  10. What is applied research? • Systematic procedures to answer pressing questions • applied research means the implementation of the results of industrial research for the creation of commercial applications. Applied Research is done to solve specific, practical questions related to product development up to the first prototype.

  11. Applied Research Examples: • An organization contemplating a paperless office and a networking system for the company’s computers may conduct research to learn the amount of time its employees spend at personal computers in an average week

  12. Applied Research Examples • Should McDonalds add Italian pasta dinners to its menu? • Applied research told McDonalds it should not

  13. The Research Basics are the same: • Start by identifying research problem • List down possible related questions to ask • What is your research objective? • What is your contribution? Can you solve the problem • How can you collect information that would facilitate you achieving research objectives? • Scale and measurement • Your timeline

  14. The Research Basics are the same: • Who are your target respondents? • How are you to analyse your data? • Think of possible Tables and Charts that you can use to present your findings • You still need to provide a discussion as to why people behave the way they do? • Think of possible managerial implications • Can the objectives be achieved?

  15. The Research Basics are the same: • What is your conclusions? • What would you recommend? • Based on your own experience, what and how would you recommend others to conduct similar research as this one? • Provide some references (10-15 references)

  16. Start by examining your own organisation • Government organisation? • Private organisation? • Non-profit organisation? • NGO?, Cooperatives? • Big organisation? • Small organisation?

  17. Then ask some basic questions: • Can you get access to the organisation data? • Can you get cooperation from the organisation? • Can you do this project within 1 semester? • Would there be any legal or management implication? • Is there any non-disclosure issue? • Do you need to embargo the dissertation

  18. Scientific Method • The procedures and techniques employed by basic and applied researchers do not differ substantially • Both employ the “scientific method” to answer questions at hand

  19. Scientific Method • The scientific method refers to techniques and procedures that help the researcher to know and understand business phenomena

  20. Scientific Method • Scientific method is a systematic analysis and interpretation of empirical evidence (facts from observation or experimentation) to confirm or disprove prior conceptions

  21. Discuss Possible Applied Research Topics • Forensic accounting • Risk management • Financial criminology • Financial integrity • Tax audit • Corporate governance • Financial reporting

  22. Discuss Possible Applied Research Topics • Financial fraud investigation competency • Whistle blowing • Fraud prevention • CPD training programs for enforcement officers • Fraud surveillance

  23. Timeline Write up 4 which will form chapter 5 Activities Write up 3 which will form chapters 4 & some 5 Write up 2 which will form chapters 2 & 3 • Develop conclusions • Make recommendations • Propose future research • At least 15 references • Content editing • English editing • Submission of dissertation to supervisor • Data analysis • (descriptive) • Gauge findings • with objectives • Make sure Tables & Charts are used to support discussions • Discussions • Managerial implications FOCUS FOCUS Write up 1 which will form chapters 1 & 2 • Data collection • Follow ups • Transcription • Data Entry • Data Mining • Proposed Tables and Charts • Propose topic • Identify problems • Identify variables • Data accessibility • Instrumentation July August September October