Visit the link below to access an academic article that discusses the “Antecedents and Consequences of Participative Budgeting” one of the most common researched topics in Management Accounting. After reading the article, in your own words, try to summaries it covering the following items: The article issues and objectives. Research method(s) and methodology used.
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Q1. Visit the link below to access an academic article that discusses the “Antecedents and Consequences of Participative Budgeting” one of the most common researched topics in Management Accounting. After reading the article, in your own words, try to summaries it covering the following items:
The article issues and objectives.
Research method(s) and methodology used.
Findings and impact on the field.
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Q2. What is Grounded theory? Discuss its application in Accounting research.
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JMARVolume FiveFaU ]99315Antecedents and Consequences ofParticipative Budgeting: Evidence onthe Effects of AsymmetricalInformationMichael D. ShieldsSan Diego State UniversityandS. Mark YoungUniversity of Southern CaliforniaAbstract: A review of empirical studies on participative budgeting indicates thatmost have focused on its consequences (e.g., attitude, motivation, performance,satisfaction) rather than its antecedents. We suggest that the mixed results ofparticipative budgeting research are due to incomplete models of the process.Further, we propose that researchers develop theories that tie particular ante-cedents of participative budgeting to specific consequences. Next, we developa model that uses information asymmetry between local and central managementas the antecedent condition and link it to: (1) participation of local managers insetting their budgets, (2) budget-based incentives and (3) firm-wide performance.Data to test these relationships were gathered from corporate controllers of theStandard and Poor’s 500, and the relationships were tested using path analy-sis. Three of the four hypotheses were supported—^the effects of informationasymmetry on participative budgeting, participative budgeting on budget-basedincentives and the effect of budget-based incentives on firm-wide performance.The fourth hypothesis—the effects of information asymmetry on budget-basedincentives was only marginally supported. We also propose three other pos-sible antecedents of participative budgeting that can be investigated: (1) a de-sire to positively influence individual attitudes, behavior and performance, (2) toreinforce a particular culture, and (3) to provide a mechanism for organizationallearning.A decade ago, Brownell [1982a] developed a framework for organizingresearch on parUcipatlve budgeting that divided the literature into two parts.The first specified antecedent conditions which created a demand for par-ticipation such as the environment (e.g.. uncertainty), organizational vari-ables (e.g.. structure, technology), and national culture, while the secondfocused on participation’s consequences such as Increased motivation,commitment, satisfaction and performance. In his review, he concludedthat the [p. 146-7],This paper has beneJUedfrom comments received from Bob Capettinl Robert Chenhall.Chee Chow. Ken Merchant. Sarah Bonner. two anonymous reviewers and partici-pants at the accounting workshop at Utah, the 1991 Management Accounting Re-search Conference in Atlanta, and the Second European Management Control Sym-posium, Paris, 1992. We would like to thank MUn Guofor his research assistanceand Mark Young gratefully acknowledges the financial assistance of the KPMG PeatManuick Faculty Fellowship Program.
266 Journal of Management Accounting Research, Fall 1993Research effort to date has tended to focus attention on the more gen-eral question of luhether participation is effective or not. rather than speci-fying the conditions under which It is effective. Conflicting results perme-ate the literature …The main focus of participative budgeting research since Brownell’s[1982a] review, however, has still been on Its consequences, rather thanIts antecedents (see Blrnberg et al. [19901 for a review). The literature re-lating to whether consequences such as performance are affected posi-tively by participation Is still conflicting and Indicates that addressing thereasons for participation may lead to a better understanding of the extantresearch.This paper has two purposes. First, ln the next section, we review theliterature and propose that theories of participation Include both its ante-cedent conditions and consequences. Second, we develop a model of par-ticipative budgeting that uses the information asymmetry between a supe-rior and a subordinate as an antecedent and firm-wide performance as aconsequence variable. Also it is hypothesized that the relationship betweenthese variables is moderated by participative budgeting and budget-basedincentives. Following this discussion, the research method and results ofthe hypothesis testing are presented. The hypothesis tests are based ondata gathered from corporate controllers of Standard and Poors (S&P) 500firms. Finally, directions for future research are discussed, with particularemphasis on identifying three other antecedent conditions of participativebudgeting.LITERATURE REVIEWIn order to structure the review of the accounting literature, a classifi-cation analysis was performed on the 28 empirical studies of participativebudgeting that used either laboratory experimentation or surveys publishedin The Accounting Review. Journal of Accounting Research and Accounting.Organizations and Society from 1970 through 1991. Of the 28 studies, 24examined only the consequences of participation.’ Bruns and Waterhouse[19751 and Seiler and Bartlett 11982] examined (cross-sectional) determi-nants of participative budgeting and only Merchant [1981, 1984] exam-ined both determinants and consequences. A consistent belief rooted inearly participative budgeting studies [Argyris, 1952; Becker and Green.1962] was that participation was used to improve outcomes such as em-ployee morale, motivation, commitment and satisfaction. The inclinationto study consequences Is highly consistent with research on participativedecision making in contexts other than budgeting [Locke and Schweiger.1979).’The 24 studies are Brownell 11981, 1982b.c, 1983a,b. 1985). Brownell and Dunk (19911,Brownell and Hirst [19861, Brownell and Mclnnes I1986I. Chenhall [1986|, Chenhall andBrownell I1988|, Cherrlngton and Cherrlngton [1973], Collins |1978|, Dunk 11989|, Foranand DeCoster (19741, Frucot and Shearon (1991], Kenis 11979). Merchant (1985|. Mia (1988.19891. Milan! (19751. Onsl (1973|, Searfoss [1976( and Tiller (1983(. Field studies wereexcluded because a review by Fenrelra and Merchant (in press] Indicated that no Oeld studieson participative budgeting were published between 1984 and 1992.
shields and Young 267Since survey research methods are used in this paper, a classificationanalysis of the 23 surveys (five of the 28 cited above were laboratory ex-periments) which examined cross-sectional correlations between partici-pative budgeting and its consequences was performed. One survey wasexcluded because the level of disclosure did not permit a classification analy-sis. Two important findings emerged. First, of the 22 remaining studies,many different theoretical frameworks were used to motivate the analysesof the outcomes of participative budgeting (e.g.. contingency, balance, role,leadership style, achievement motivation, locus of control, goal setting,cognitive dissonance, level of aspiration, expectancy, personality and evalu-ation style). Diversity as to theories exists both across studies which usedthe same variables and within a study. Our conjecture is that this diversitystems, in part, from the lack of understanding regarding why participativebudgeting is used in organizations.Second, a count of the number of times that a particular consequencevariable was significant (with an alpha probability of less than 0.05) wasperformed. Overall, seven consequence variables were tested (satisfaction.performance, budget attitude, motivation, job tension, slack and job in-volvement), and there were 24 tests of hypotheses in which the inferentialstatistic was significant in < 0.05). However, there were 35 hypothesis testsin which the inferential statistic was not significant and/or the sign wasnot as predicted.^These two findings are consistent with Brownell’s (1982a. p. 124) ear-lier assessment that “…the literature remains fraught with contradiction,overlap and a general lack of conclusiveness….” This diversity of frame-works can be viewed as both a strength and a weakness. The strength isthat researchers have examined the effects of participative budgeting us-ing a variety of theories and variables. The weakness is that research hasnot produced a coherent or unified explanation for the conditions underwhich participation is beneficial to individuals and organizations. The di-versity also limits the use of statistical meta-analysis (Hunter et al. 1982].The aforementioned results relating to the budgeting context are simi-lar to research In participative decision making in general. Several qualita-tive and statistical meta-analyses of the participative decision making lit-erature also lead to the conclusion that the effects of participation on con-sequence variables are weak (see Locke and Latham [1990. pp. 169-170]).Locke and Schweiger [19791 classified laboratory experiments, field experi-ments and correlational field surveys as providing evidence of a positive,negative or no-difference effect of participative decision making on perfor-mance and satisfaction. The evidence was ambiguous regarding perfor-mance as approximately an equal number of studies found a positive or anegative effect, with the modal study finding no effect. However for satis-faction, 60 percent of the studies found a positive effect, with 30 percentfinding no effect. In another classification study. Leana et al. (19901 foundten studies in which there was a positive relationship between participa-*rhese 59 tests break down as follows: satisfaction (5 significant, 3 not significant),performance (12 signiflcant, 13 not significant), attitude (1 significant. 10 not significant),motivation (3 significant, 7 not signiflcant). Job tension (1 significant, 1 not significant),slack (1 significant, 1 not significant) and job Involvement (1 signiflcant. 0 not significant).
265 Journal of Management Accounting ResearcK Fall 1993tive decision making and performance. 20 studies in which there was norelationship, two studies in which there was a negative relationship, and15 studies in which the relationship was Interactive. Another classificationof studies which examined the participative decision making-satisfactionrelationship also found a great deal of diversity in results with many stud-ies finding a positive association and many others finding either a negativeor no association (Cotton et al.. 19881.Wagner and Gooding (1987bl performed a statistical meta-analysis of70 published studies on participation and its consequences (performance,decision performance, motivation, satisfaction, and acceptance of conse-quences given participation) to reconcile the conflicting meta-analyses ofMiller and Monge (19861 and Wagner and Gooding (1987al. Their mainfindings [p. 524] were that the correlation between participation and itsvarious outcomes is ‘Modest,” and that “many of the noteworthy positivefindings” reported were due to methodological artifacts. Further, they foundthat only a small correlation is due to a direct relationship between partici-pation and consequence variables.Determinants of Participative BudgetingFour streams of research have discussed some antecedent conditionsfor participation. The first stream is based on contingency theory (seeBirnberg et al. (19901). This research has found that contextual variables,such as environmental uncertainty and technology, are correlational ante-cedents of participative budgeting [Birnberg et al. 1990).The second stream stems from the work of Locke and colleagues and isfocused on individual level participation and its motivational consequences(e.g.. motivation, commitment, performance, satisfaction) [Locke andSchweiger, 1979; Leana et al., 1990]. Locke proposes that the benefits ofparticipative decision making are work motivation and/or cognitive un-derstanding. The cognitive perspective has not been pursued nearly as muchas the motivational perspective; however, this direction for research is gain-ing momentum as Locke et al. [1981. p. 139] state that,… the single most successful field experiment on participation to datestressed the cognitive benefits: participation was used to get good Ideasfrom workers as to how to Improve performance efficiency.Recently, some participative decision making research has either testedhypotheses based on the cognitive perspective or tested the relative strengthof motivational and cognitive explanations [Locke and Latham. 1990, pp.170-1].The third stream of research stems from the Japanese managementliterature. Many Japanese firms employ concepts such as participativedecision making and quality circles with the goal of obtaining accurateinfomiation about local conditions in the various parts of a firm [Ouchi,1979; Young. 19921. This information is used to improve firm-wide perfor-mance directly through more efficient resource allocation. Whfie motiva-tional consequences like improved morale and job satisfaction may occur,they are not the primary reason for participation in Japanese firms.Finally, ln contrast to many of the behavioral studies, agency theoristshave analytically modeled how differences in information between a supe-rior and a subordinate, or information asymmetries, affect the demand for
Shields and Young 269participative budgeting In organizations IMagee. 1980; Chrlstensen. 1982;Balman and Evans. 1983;Penno. 1984, 1990; Kirby etal.. 19911. The agencyview is that participation Is used by a superior to learn about the localenvironment so that decisions such as resource allocation can be improvedand optimal Incentive contracts designed for subordinates.^HypothesesAgency theorists ai-gue that the demand for participative budgetingarises because various parties engaged In the budgeting process possessdifferential information about uncertainty (e.g.. central and local manage-ment) [Magee. 1980; Baiman. 1982; Christensen, 1982; Baiman and EVans.1983; Penno. 1984. 1990; Klrby et al.. 19911. Except for a few studies (e.g.Pope [19841 and Young [19851) the behavioral literature has not exploitedthis explanation for participative budgeting.”* Instead, when there has beenan explicit focus on antecedents, the behavioral literature usually discussesabsolute levels of uncertainty (present or absent as in Young [1985]) butnot differences in levels of uncertainty. The agency perspective assumesthat a signiflcant reason for the existence of participation is the transfer ofInformation from a subordinate to a superior and that there are potentialgains for both parties (e.g.. better information, resource allocation, incen-tive plans, performance, compensation).Information asymmetry generally would be most severe in flrms whichare extremely large, and geographically dispersed with diverse productsand technologies. In these firms, central management does not know rela-tively more about local conditions than do local managers. Thus, centralmanagement can use participative budgeting to leam about local environ-ments as well as to provide motivation. This allows central management tobetter allocate resources to operating units and to offer operating manag-ers better incentive contracts. In general, as the difference in informationIncreases, there is more potential gain from participation. This argumentis summarized in the first hypothesis.^As an example of how an understanding of antecedents can affect particular consequencesof participation the following example is offered. Consider a situation in which a researcheris trying to understand the effect that partieifjation is having on lower level managers. Manystudies have assumed that senior management uses participative budgeting to increase jobsatisfaction. However, in some situations senior management might decide to use participationto obtain a subordinate manager’s private Information, rather than attempting to Increasehis or her job satisfaction. In this situation, participation might consist of a meeting inwhich the superior aggressively attempts to obtain the manager’s Information. A researchersurveying the firm In an attempt to determine whether participation Increased job satisfactionwould probably find few positive results. Contrast this with a situation In which a superiortruly desires to inerease job satisfaction and performance by allowing subordinates theopportunity for participation involving Joint decision-making |Locke and Schweiger, 19791.Structuring research (especially survey studies) on participative budgeting by includingquestions relating to why subordinate managers think participation is used and theantecedent conditions that are currently in place could provide more consistency for theresults in the literature.^However, behavioral research has empirically examined the association between Informationasymmetry and information misrepresentation. Young [19851 examined how the effect ofInformation asymmetry on slack creation was moderated by felt social pressure not tomisrepresent performance capability. Jaworski and Young [19921 examined how the effectof Information asymmetry on information misrepresentation was moderated by Job tensionand jjerson role conflict.
270 JoamaX of Management Accounting Research, Fall 1993HI: There is a positive association between the extent of Information asym-metry and the use of participative budgeting.Central management uses local Information gained from participativebudgeting for at least two purposes. First, the Information is used to Im-prove the ex ante efficiency of resource allocation among the operatingunits and, hence, expected firm-wide performance. Second, this informa-tion can be used to design more effective incentive systems that can beused to increase motivation. It Is conjectured that when participative bud-geting is used more extensively, management makes greater use of Incen-tives that reward performance based on meeting or exceeding the budget.Such Incentives are known as budget-based schemes (Demski and Feltham.1978: Balman, 1982: Chow. 1983].H2: There is a positive association between the use of participative bud-geting and the use of budget-based Incentives.Since subordinates can use local Information to their personal advan-tage, some agency models use budget-based incentives to encourage sub-ordinates to use their private Information to increase the level of goal con-gruent behavior IDemski and Feltham. 19781. When an information asym-metry exists between local and central management, in addition to usingparticipative budgeting, central management also uses budget-based in-centives. Since senior management Is unaware of how a manager mightuse his or her information, budget-based Incentives are employed to moti-vate managers to use the information to improve performance.H3: There is a positive association between the extent of Information asym-metry and the use of budget-based incentives.A critical question being asked in this research is, does the firm gainfrom the use of participative budgeting? One positive outcome relates toimprovements in firm-wide performance. Hopwood 11976] argues that thereis not a direct link between participative budgeting and performance. Hisposition is consistent with the empirical results ln several of the studies onparticipative budgeting (e.g.. Brownell (1982b]. Merchant [1984]). One vari-able that may moderate the relationship between participation and perfor-mance Is budget-based incentives. We believe that an important benefitderived from participative budgeting and budget-based incentives is thatexpected firm-wide performance improves as the superior allocates re-sources to subordinates with the best reported opportunity sets and thosewho are motivated to maximize goal congruent performance.Two types of empirical research show a positive relationship betweenbudget-based incentives and performance. Laboratory research by Chow[19831 and Waller and Chow 11985] report that performance increased asthe incentives offered were more budget-based, although controlling for per-formance capability mediated the effect. Murphy’s [1985] econometric analy-sis of executive compensation for the period 1964-1981 using 72 lai:ge U.S.manufacturing firms found a strong positive relationship between executivecompensation and organization performance (retum realized by the commonstockholders). The next hypothesis is consistent with these findings.H4: There is a positive association between the use of budget-based in-centives and firm-wide performance.
Shields and Young 271Figure 1ModelParticipativeBudgeting(X2)Information ^ Budget-based Firm-wideAsymmetry ^~ *” Incentives ^””^ ^ Performance(XI) H3 tX3) ^j|4^ (X4)The four hypotheses ln the model are shown in Figure 1. This model isthe basis for testing the hypotheses. The model expresses the four rela-tionships in the four hypotheses as paths. (P^ J. among the four variables.The model Indicates that in order to reduce the potential for realizing ad-verse effects from information asymmetries, central management uses par-ticipative budgeting (P, g) and budget-based Incentives (Pj 3). ParticipaUvebudgeting also has an effect on budget-based incentives (Pj 3). which inturn affects flrm-wide performance (P34).Research MethodTHE SURVEYThe sample of firms consists of those belonging to the S&P 500. Thesefirms were surveyed as they represent the entire U.S. economy. Corporatecontrollers were selected as Individuals to survey. Controllers were chosenbecause they: (1) play a key role in designing the information and controlsystem of a firm and are thus likely to appreciate the overall picture of thebudgeting system (probably more so than the average manager). (2) havedirect and frequent access to top management to discuss Issues relating tocontrol system design and operation, and (3) provide a perspective on therole of participative budgeting that has been missing from the literature.Thirteen firms were deleted initially from the S&P 500 population be-cause they were either companies which were new or headquartered out-side of the U.S. Of the 487 remaining firms, a total of 98 usable responseswere received. The effective response rate of 20 percent is at the low end ofwhat is considered to be the expected response rate (20-40 percent) formail surveys [Kerllnger, 1986]. The expected response rate was low. in part,because some of the information requested was proprietary (e.g., compen-sation). Because the respondents were guaranteed anonymity, it also wasnot possible to do an additional mailing in order to Increase the samplesize. While acknowledging the relatively low response rate, each samplefirm represents an important business.Another way to evaluate the adequacy of this sample is to compare it tothe samples used in the other survey studies on participative budgeting
272 Journal of Management Accounting Research, Fall 1993which examined antecedents and/or consequences. Inspection of these 23studies published ln The Accounting Review, Journal of Accounting Researchand Accounting. Organizations and Society during the 1970s and 1980sindicates that the unit of analysis ln 22 studies was a manager (typicallyfirst-line). These 23 studies are based on a total of 17 data sets that wereobtained from an average of 14 firms, with questionnaires being sent to anaverage of 120 respondents with the average number of usable responsesbeing 74. In most studies, a convenience sample of firms, typically fairlysmall ln size and located relatively close to the researchers home univer-sity, were used. Given these data, we feel that our sample compares favor-ably with samples used ln prior research.Measurement of VariablesInformation asymmetry, participative budgeting, budget-based Incen-tives and firm-wide performance were each measured by subscales whichwere subsequently aggregated to form an overall measure of each variable.Information asymmetry was measured in relative terms (e.g.. subordinateknows twice as much) as it is difflcult to assess In absolute terms.Since no established measures of lntra-organizational vertical infor-mation asymmetries exist for single respondents, one was developed. Theinformation asymmetry examined was between central management (topmanagement at headquarters) and the investment and profit center man-agers Immediately below central management. As these information asym-metries can occur In relation to Input, process and/or output, a questionwas developed for each. Information asymmetries were directly measuredby asking. “How much more does each manager know relative to centralmanagement about the following Items?” The five items were labor input,materials input, capital input, market for outputs, and technology (trans-formation of Inputs to outputs). The response scales were anchored by (1)”Manager Knows the Same as Central Management” and (7) “Manager Knowsa Lot More than Central Management.”The extent of participative budgeting was measured using five ques-tions adapted from prior research (Brownell. 1982b. 1985: Merchant. 1981;MUanl, 19751. The first three were: (1) “How important is the manager’scontribution to the setting of the budgets?”. (2) “How important Is it thatbudgets Include changes that were suggested by the managers?”, and (3)”How important is it that a budget is not finalized until a manager is satis-fied with it?” These questions were anchored: (1) “E:xtremely Unimportant”and (7) “EMremely Important.” The fourth question. “How infiuentlal doyou feel that the managers are ln setting the budgets?”, was anchored by:(1) “Not at All Influential” and (7) “Extremely Infiuential.” The fifth questionwas “How frequently does central management Initiate budget-related dis-cussions with the managers?”, anchored by: (1) “Extremely Infrequently”and (7) “Extremely Frequently.”Budget-based Incentives were measured by responses to ilve questions.Four of the questions had seven-point response scales: (1) “The compensa-tion system for managers is very clearly specified In terms of how compen-sation is related to budgeted performance.” (2) “Managers’ financial re-wards Increase as actual performance increasingly exceeds budgeted per-formance.” (3) “How Infiuential is the actual performance relative to the
Shields and Young 273budgeted performance of a center In affecting the probability that the man-ager will be promoted?” and (4) “Consider the managers whose last year’sperformance was In the top 25 percent of the managers’ performance Inyour firm. How likely is it that they received larger budget performance-based bonuses than did the managers whose performance was below thetop 25 percent?” The first two questions were anchored by (i) “StronglyDisagree” and (7) “Strongly Agree.”The third question was anchored by (1)”Not at All Influential” and (7) “Extremely Influential.” and the fourth ques-tion by (1) “Extremely Unlikely” and (7) “Extremely Likely.” The fifth ques-tion asked the percentage of managers who received a bonus based ontheir centers’ actual performance relative to budgeted performance.Firm-wide performance was measured through answers to four ques-tions. These were: (1) percentage change In net income. (2) percentagechange in common stock price. (3) percentage change In ROI and (4) asubjective rating of the overall performance of the firm, anchored by (1)”Worst Possible Performance” and (7) “Best Possible Performance.”Path AnalysisPath analysis was used for hypothesis testing. The effectiveness of themethod lies In Its ability to construct a set of statistical (correlational) rela-tionships among a set of variables. In path analysis, the relationships be-tween variables are specified by path coefficients (P^ y) that are Identical tostandardized partial regression coefBcients [Li. 1970; Duncan. 1966). Theresults of the path analysis also provide information on the relative Impor-tance of the independent variables in terms of their effect on the depen-dent variable{s).RESULTSDescriptive StatisticsDescriptive statistics for the four variables are shown in Tables 1 andPearson correlations in Table 2. For budget-based Incentives and firm-wide performance, the descriptive statistics for the scales are based onstandardized Z values because the underlying subscales had heterogeneousscale properties. Thus, these variables’ subscales were standardized andthe standardized values were summed across the subscales. The conver-gent validity of the four variables was assessed using Cronbach’s alpha.All four alphas were greater than 0.60 (Table 1). the lowest value at whicha scale is considered reliable.Tests of HypothesesIn testing the four hypotheses, the expected sign of each correlation orpath coefficient is positive and the expected magnitude is significantly greaterthan zero. In path analysis, the blvariate correlation between any pair of vari-ables can be estimated from the paths leading from common antecedent vari-ables. In our model, only one variable is estimated by more than one variable,budget-based incentives. Xg. Each of the other three paths. P, 3. Pj 3. andP3 4. has only one antecedent variable. The path coefficients are;
274Journal of Management Accounting Research. Fall 1993SCALESubscale’INFX^RMATIONASYMMETRYLaborMaterialCapitalOutputTechnologyPARTICIPATTVEBUDGETING(1) Contribution*(2) Changes(3) Satisfied(4) Influence(5) DiscussionsBUDGET-BASEDINCENTIVES Z(1) Specificity(2) Rewards(3) Influence(4) Performance(5) BonusFIRM WIDEPEPy^RMANCE ZNet IncomeStock PriceROlTotal PerformanceTable 1Descriptive Statistics:Scales9595959595959595959595956868686868687777777777and Subscales23.615.445.363.764.554.5128.436.065.995.665.844.87-0.094.575.074.784.9356.31%-0.0913.4%24.6%6.1%4.7_S_7.261.501.561.771.881.814.791.181.161.451.141.254.691.921.661.322.0744.66%2.6857.50%24.10%5.35%1.38’See Measurement of Variables subsection for descriptions of theresponse scciles.PariidpativeBudgetingBudget BasedIncentivesFirm-WidePerformance• p<0.01••p<0.10Table 2Pearson CorrelationsInformationAsymmetry0.24*0.18**-0.09ParticipativeBudgeting0.37*-0.01Cronbach’sAlpha0.900.830.930.68questions and! Budget-BasedIncentives0.32*
Shields and Young 275HI: Pj 2 = Lia = 0-24. fi < .01:H3: Pi3 = ii^ = 0.18. ]i<.07;andH4: P3.4 = 1:3,4 = 0-32. U < .005.The value for Pg 3 was found by solving equation 1:^H2: P2 3 = £2.3 – (P1.3 * P1.2I = 0-33 (fi < 003) (1)Three of the four values of the path coeflicients (Pjj. P23 and P34) aresigniflcant (E < 0.01) while the fourth (Pj 3) is marginally significant (fi <0.07). These results provide support for all four hypotheses.Post-Hoc AnalysisIn Figure 1. flrm-wide performance is shown as a dependent variable.Two of the other three variables, information asymmetry and participativebudgeting, determine budget-based incentives which In tum are hypoth-esized to detenmlne firm-wide performance. Inspection of the coefficient ofdetermination for path (Pg^) Indicates that only 11 percent (= 0.33^) of thevariation in firm-wide performance Is explained by budget-based Incen-tives, leaving 89 percent of the variance unexplained. While participationhelps determine the extent of budget-based incentives, its indirect effecton firm-wide performance can be calculated from equation 2.P2.4 = P2.3 * P3.4 = (0 33 * 0.32) = 0.11. (2)To determine the indirect effect of Information asymmetry on flrm-wideperformance, a path from information asymmetry to flrm-wide performancecan be determined by using equation 3:Pl.4 = (P..2*P2.3’P3,4) + (P,.3*P3.4) O)= 0.028 + 0.058 = 0.086.From these calculations. It is clear that both Information asymmetry andparticipative budgeting have separate, weak, indirect effects on flrm-wideperformance, neither being significant.DISCUSSIONAlmost all of the extant empirical research on participative budgetinghas focused on testing whether participation affects consequences such asmotivation, satisfaction and performance. Comparative analysis of thesestudies reveals that there is diversity in terms of theories, variables andresults, and thus, no coherent explanation for the consequences of partici-pative budgeting or its antecedents. In this paper, we have argued that inorder for research to make progress towards increasing understanding ofparticipative budgeting, it should focus on explaining its antecedents andthen link that explanation to its consequences.To provide an example of this approach, we developed and tested amodel of participative budgeting which has asymmetrical information as*rhe following multiple regression was used to estimate the variance of P^ 3, which in tumallowed the calculation of the standardized regression coefficient or path coefiicient: Y(XJ =
276 Journal of Management Accounting Research, FaU 1993the antecedent and budget-based Incentives and flrm-wide performanceas the consequences (Figure 1). Analysis of survey data from S&P 500 firmsby path analysis provided evidence which statistically supported each ofthe four hypotheses.^ While the empirical tests provided support for themodel, most of the variance In the use of participative budgeting remainedunexplained. Some of the unexplained variance is due to measurementproblems, but much more of this variance is probably the result of anincomplete model. Further, the questions regarding budget-based incen-tives and firm-wide performance were of a sensitive nature and probablylimited the response rate. The low response rate is an acknowledged limi-tation of the study.The information asymmetry explanation tested in this paper is basedon the assumption that an important source of the demand for participa-tive budgeting is information sharing. Specifically, participative budgetingis used by a superior to learn about the better local information possessedby subordinate managers. The superior can then design a budget-basedincentive system which is conditioned on the information acquired duringthe participative budgeting process. Motivation to perform Is provided bythis incentive system, and firm-wide performance is a direct function ofthe extent of budget-based incentives.While the critical assumptions underpinning this explanation are thatparticipation is used for information sharing and that motivation to ex-pend effort is provided by budget-based incentives, their effects are notnecessarily inconsistent with those tested by the extant research on par-ticipative budgeting’s consequences. The incentive system is intended tomotivate goal, behavioral and risk congruent behavior. The informationasymmetry explanation which Is supported by both theory and data, doesnot provide a complete explanation for the existence of participative bud-geting. Three other sets of antecedent conditions could provide a richerexplanation for the demand for participative budgeting. We have labeledthese as the desire to Improve individual attitudes, behavior and performance,reinforcing a particular culture and providing a mechanismjor organizationallearning .Desire to Affect Individual Attitudes. Behavior and Performance.One reason for initiating participative budgeting Is that it can increasean individual’s morale, commitment, motivation and Job satisfaction. Fur-ther, increases in these variables are thought to improve performance[Becker and Green. 1962; Locke and Schweiger. 19791. However, to testthis effect of participative budgeting requires that measurements of thesevariables be obtained before and after participation. Unfortunately, few. if^The survey evidence presented is subject to the usuaJ potenUal limitations of surveys iBimberget al., 1990). For example, there could be a response or non-response bias. iTie controllerswho responded may be involved with the design and operation of these elements of theirRrm’s management accounting control system, while those who did not respond may nothave been involved and hence felt uncomJortable in providing the Information requested.Another anecdotal explanation, from the corporate controller of a major U.S. firm, isquestionnaire overload. This individual claimed that, since controllers are asked to fill outapproximately three questionnaires a day, they soon beconie selective, lt could be that thosewho responded prioritized ours as a questionnaire in which they were interested.
Shields and Young 277any. studies have reported such pre- and post-treatment effects. Thus,there Is little evidence available about whether participation increases —or otherwise affects — morale, commitment, motivation, satisfaction orperformance.Reinforcing a Particuiar CuitureAnother explanation for the demand for participative budgeting is thatit provides a means to transmit and reinforce a particular organizationalculture. Defining culture as the beliefs, values and goals which distinguishthe members of one organization from another (Hofstede. 1980] provides adirect link between culture and budgeting. Since budgeting is a processused by superiors and subordinates to communicate beliefs (e.g., a subor-dinate informs a superior about the probability distribution of a local un-controllable variable), values (e.g., a superior informs a subordinate aboutpreferences for various actions) and goals, it can be an effective way totransmit and reinforce the intended cultural relations among employees.With this view, participative budgeting could be used when there is a changein the desired culture or the existing culture has deviated from what wasintended. In either case, superiors could use participative budgeting as ameans to alter or to reinforce the current culture.Another way in which culture can create variation in the demand forparticipative budgeting is through its effect on national culture. Hofstede(19801 provides evidence that the level of power distance — the extent towhich a society accepts an unequal vertical distribution of power in orga-nizations — varies by country. Variation in power distance results in dif-ferences in preferences for participation in decision-making. Those in highpower distance countries tend to accept the idea that decisions are madeby leaders and that others implement those decisions. In contrast, in lowpower distance countries, there are more feelings of equality and, thus,everyone should be involved with decision making. The implication is thatnational culture can affect participative budgeting directly. There also canbe an indirect effect through its affects on organizational culture.Providing a Meclianism for Organizationai LearningAnother explanation for the demand for participative budgeting relatesto organizational learning. Organizational learning deals with how a flrm(as opposed to an individual) learns and stores information in organiza-tional memoiy for future use (Fiol and Lyles, 1985: Levitt and Man:h, 19881.^Management accounting procedures can be interpreted as components oforganizational learning. For example, budgeting is a process which organi-zations use to solve problems (e.g.. to learn about better ways to performactivities), to share this information across vertical and horizontal levels,and to serve as an organizational memory for storing information. Thus.participative budgeting can be used by organizations to learn how to solveproblems and to transmit information to improve performance. An illus-tration of using participative budgeting to increase organizational learning^See also the entire February 1991 issue of Organizational Science which is devoted to studieson organizational learning.
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ACCT 403Chapter 1: Introduction and Overviewلولأا لصفلا :ةماع ةرظنو ةمدقمAlawi Alshakhouri140069328
Introduction and Overview ةماع ةرظنو ةمدقمFour basic levels of research: ثحبلا نم ةيساسأ تايوتسم ةعبرأ:1.Description فصولاa.Concerned with the collection and reporting of data related to what is, or was, the case. ةيضقلا ،ناك وأ ،وه ام نع غلابلإاو تانايبلا عمج ةينعم.2.Classification فينصتلاIs still descriptive. Eases the reporting process and highlights similarities and clustering through grouping and classifying.ايفصو لازي لا . هباشتلا هجوأ ىلع ءوضلا طلسيو غلابلإا ةيلمع ففخيفينصتلاو عيمجتلا للاخ نم عيمجتلاو.ريسفت3.Explanation ريسفتلاa.Attempt to make sense of observations by explaining the relationships observed and attributing causality based on an appropriate theory. حرش للاخ نم تاظحلاملا مهف ةلواحمةبسانم ةيرظن ساسأ ىلع ةيببسلا وزعو تظحول يتلا تاقلاعلا.4.Prediction ؤبنتلاa.Going beyond the understanding and explaining of the prior stage. حرشو مهفلا زواجتةقباسلا ةلحرملا.
Introduction and Overview ةماع ةرظنو ةمدقمGood research generates the sound evidence needed to overturn or revise existing theories (Smith, 2015). وأ بلقل ةمزلالا ةميلسلا ةلدلأا دلوت ةديجلا ثوحبلا ةدوجوملا تايرظنلا ةعجارمThese assertions will, in turn, yield to revised theories based on better evidence, so that healthy competition between rival ideas will lead to better explanations and more reliable predictions (Smith, 2015). هذه يدؤتسوراكفلأا نيب ةميلسلا ةسفانملا يدؤت ىتح ،لضفأ ةلدأ ىلإ دنتست ةحقنم تايرظن ىلإ اهرودب تاديكأتلاةيقوثوم رثكأ تاعقوتو لضفأ تاريسفت ىلإ ةسفانتملا)
Introduction and Overview ةماع ةرظنو ةمدقمTwo major processes of reasoning: ريكفتلا تايلمع نم نيتيسيئر نيتيلمع●‘deductive’ (theory to observation)’ةيجاتنتسلاا ‘(ةظحلاملا ةيرظن )oStarts with theory and generates specific productions which follow from its application. نم عبتت يتلا ةددحم تاجاتنإ دلويو ةيرظن عم أدبيهقيبطت.oPredictions can be verified from subsequent observation. نكميوةقحلالا ةبقارملا نم تاؤبنتلا نم ققحتلا.●‘inductive’ (observation to theory) ‘يئارقتسلاا ‘(ةيرظنلا ةظحلاملا)oStarts with specific observations (data) from which theories can be generated. ةددحم تاظحلام عم أدبي(تانايبلا )تايرظنلا ءاشنإ نكمي يتلا.oA pattern may emerge from further observation and repeated testing. رركتملا رابتخلااو ةظحلاملا نم ديزم نم طمن أشني دق.
Introduction and Overview ةماع ةرظنو ةمدقمIt has been theorized that accounting practices can distort the systematic approach. يجهنملا جهنلا هوشت نأ نكمي ةيبساحملا تاسرامملا نأ ىلإ رظنلا مت دقو.To help with this issue, new approaches have been developed. ،ةلأسملا هذه يف ةدعاسمللوديدج جهن عضو●Interpretive perspective يريسفت روظنم.oHuman actions are the result of external influence. يه ةيرشبلا تاءارجلإافيجراخ ذوفن ةجيتن.oFundamental emphasis on the understanding of the process. زيكرتلاةيلمعلا مهف ىلع يساسلأا.●Critical perspective يدقن روظنمoFocuses on the ownership of knowledge and the associated social, economic, and political implications. راثآ نم اهب طبتري امو ةفرعملا ةيكلم ىلع زكريةيسايسو ةيداصتقاو ةيعامتجا.
Introduction and Overview ةماع ةرظنو ةمدقمFrom the textbook:
Introduction and Overview ةماع ةرظنو ةمدقمTable 1.1 (continued)
Introduction and Overview ةماع ةرظنو ةمدقمHeisenberg’s Uncertainty Principle يف نيقيلا مدع أدبمغربنزياهIf we are to predict the future position and speed of any particle, then we require accurate measurement of both its present position and current speed. Heisenberg did this in 1926 by shining light on a particle, and observing the resultant scattering of light in order to reveal its position. However, to determine the position of the particle accurately, an amount of light needed to be used which changed the speed of the particle in an unpredictable way: the more accurately he tried to measure position, the less accurate was the measurement of speed! اننإف ، ميسج يأ ةعرسو يلبقتسملا عقوملاب ؤبنتلا اندرأ اذإةيلاحلا هتعرسو يلاحلا هعقوم نم لكل قيقد سايق ىلإ جاتحن . ماقغربنزياه ماع يف كلذب1926 ءوضلا طيلست للاخ نمهعقوم نع فشكلا لجأ نم جتانلا ءوضلا رثعبت ةبقارمو ، ميسجلا ىلع . ةجاح كانه ، ةقدب ميسجلا عضوم ديدحتل ، كلذ عموةعقوتم ريغ ةقيرطب ميسجلا ةعرس تريغ يتلا ءوضلا نم ةيمك مادختسا ىلإ : سايق ناك املك ، اهعضوم سايق ةقدب لواح املكةقد لقأ ةعرسلا!
Introduction and Overview ةماع ةرظنو ةمدقمThree fundamental criteria for judging whether theory fits observation: ةيساسأ ريياعم ةثلاثةظحلاملا بسانت ةيرظنلا تناك اذإ ام ىلع مكحلل:1.Co-variation فلاتخلاا يف كراش:•When no causality exists, expect the two variables to move together so that a high degree of correlation exists between two variables. ، ةيببسلا ببس دجوي لا امدنعنيريغتم نيب طابترلاا نم ةيلاع ةجرد دجوت ثيحب اًعم ناريغتملا كرحتي نأ عقوت.2.Cause prior to effect ريثأتلا لبق ببس:•Casual link to be established, then the causal event should occur before the effect event. ريثأتلا ثدح لبق يببسلا ثدحلا ثدحي نأ بجي مث ، يضرع طبار ءاشنإ بجي.3.Absence of plausible rival hypothesesةلوقعم ةسفانم تايضرف بايغa.Seeks to eliminate alternative explanations of the events as being implausible. b.May only be possible in the present. رضاحلا تقولا يف طقف انكمم نوكي دق.
Introduction and Overview ةماع ةرظنو ةمدقم●Researchers should have skepticism towards their findings and those findings of others. نيرخلآا جئاتنو مهجئاتن هاجت كوكش نيثحابلا ىدل نوكي نأ بجي.○Adopt a critical posture يدقنلا وا جرحلا فقوملا عم فيكتلا○Question everything that is read until sufficient evidence is found to support the findings.جئاتنلا معدل ةيفاك ةلدأ ىلع روثعلا متي ىتح هأرقت ام لك ىلع ًلااؤس حرطا.○Researchers need to develop critical appraisal skills. تاراهم ريوطت ىلإ نوثحابلا جاتحيةيدقن مييقت.●Honesty and transparency is important in the reporting of findings. نامهم ةيفافشلاو قدصلاجئاتنلا نع غلابلإا يف.○Researchers should report everything they have done, why they did it, and how they did it. كلذ اولعف فيكو ، كلذ اولعف اذاملو ، هب اوماق ام لك نع غلابلإا نيثحابلا ىلع بجي.○Doubts about the procedure should be voiced.ءارجلإا لوح كوكش نع ريبعتلا بجي.
Introduction and Overview ةماع ةرظنو ةمدقم●Students should not be intimidated when reading research articles. ةيثحبلا تلااقملا ةءارق دنع بلاطلا بيهرت متي لاأ بجي.●Flawed articles do get published at times. ضعب يف ةئطاخلا تلااقملا رشن متينايحلأا.●Students should develop appropriate guidelines that ask the right questions to help spot flaws and omissions in research articles. يف ةدعاسملل ةحيحصلا ةلئسلأا حرطت يتلا ةبسانملا تاداشرلإا ريوطت بلاطلا ىلع بجيةيثحبلا تلااقملا يف لامهلإاو بويعلا فاشتكا.
Introduction and Overview ةماع ةرظنو ةمدقمStudents would want to address: لوانت يف بلاطلا بغري:●Why is this article interesting/important? ةقيش ةلاقملا هذه اذامل /؟ةمهم●Are the outcomes important? ؟ةمهم جئاتنلا له●What motivates the authors to write this article now? زفحي يذلا ام؟نلآا لاقملا اذه ةباتك ىلع نيفلؤملا●What is the research problem/question? ثحبلا ةلكشم يه ام /؟لاؤسلا●What theory or theoretical underpins the research? وأ ةيرظنلا ام؟ثحبلا معدت يتلا ةيرظنلا●What are the key motivating literatures on which the study depends? ؟ةساردلا اهيلع دمتعت يتلا ةيسيئرلا ةزفحملا تايبدلأا يه ام
Introduction and Overview ةماع ةرظنو ةمدقم●What are the key motivating literatures on which the study depends? ؟ةساردلا اهيلع دمتعت يتلا ةيسيئرلا ةزفحملا تايبدلأا يه ام●Which research method has been choses? مت يتلا ثحبلا ةقيرط ام؟اهرايتخا●How has the sample been selected? ؟ةنيعلا رايتخا مت فيك●How have the questions of validity been addressed? لوانت مت فيك؟ةيحلاصلا ةلئسأ●How have the results been analyzed? ؟جئاتنلا ليلحت مت فيك●Are the conclusions and recommendations consistent with the findings? ؟جئاتنلا عم ةقفتم تايصوتلاو تاجاتنتسلاا له
Introduction and Overview ةماع ةرظنو ةمدقمCritique factors: ةيدقن لماوع:●Interesting new insights مامتهلال ةريثم ةديدج ىؤر●Importance ةيمهأ●Motivation زيفحتلا●Problem statement ةلكشملا ضرع●Theoretical framework يرظنلا راطلإا●Motivating literatures بادلآا زيفحت●Research method ثحبلا ةقيرط●Sample selection ةنيع رايتخا●Validity issues ةيحلاصلا اياضق●Analysis ليلحت●Conclusions تاجاتنتسلاا
ACCT 403Chapter 2: Developing the Research Ideaيناثلا لصفلا :ةيثحبلا ةركفلا ريوطتAlawi Alshakhouri140069328Alawi B. Alshakhouri140069328
Developing the Research IdeaThe research sequence: ثحبلا لسلست:1.Identify the broad area ةقطنملا ىلع فرعتلاةعساولا2.Select topic عوضوملا رتخا3.Decide approach جهنلا ررقت4.Formulate plan ةطخلا ةغايص5.Collect information تامولعملا عمج6.Analyze data تانايبلا ليلحت7.Present findings ةيلاحلا جئاتنلا
Developing the Research IdeaPositivist tradition: يعضولا ديلقتلا:●Specification of a priori hypotheses. ةقبسملا تايضرفلا تافصاوم.●Specification of a priori criteria. ةقبسم ريياعم تافصاوم.oMeasure the acceptability of a hypotheses.تايضرفلا لوبق ىدم سايق.●Isolation and control of the variables to be investigated. يف مكحتلاو لزعاهيف قيقحتلا بجي يتلا تاريغتملا.oDetermination of what variable(s) will be treated as dependent. ريغتملا ام ديدحت(ق )ةعبات اهنأ ىلع اهعم لماعتلا متيس.●Verification of the methods for measuring and the variables. نم ققحتلاتاريغتملاو سايقلا قرط.oSpecification of which variables can be measured directly and how.فيكو ةرشابم اهسايق نكمي يتلا تاريغتملا ديدحت.
Developing the Research Idea●No single method of research applies in all research situations. يف قبطنت ةدحاو ثحب ةقيرط دجوت لاةيثحبلا فقاوملا عيمج.●The positivist tradition is the most prominent in accounting literature. تايبدأ يف زربلأا وه يعضولا ديلقتلاةبساحملا.oNon-positivist approaches have become more acceptable.لاوبق رثكأ يعضو ريغلا جهنلا تحبصأ.
Developing the Research IdeaEmergence of a research topic ثحبلا عوضوم روهظ●Choose a topic of interest to both the researcher and the supervisor when the project contributes to a doctoral qualification. مهاسي امدنع فرشملاو ثحابلا نم لكل مامتها عوضوم رتخاهاروتكدلا لهؤم ىلع لوصحلا يف عورشملا.●Topic should generate enthusiasm in the researcher. عوضوملاثحابلا يف اًسامح دلوي نأ بجي.●Source of topic can come from anywhere. نأ نكمي عوضوملا ردصمناكم يأ نم يتأي.●Very rare to have an idea from an original thought. ادج ردانلا نميلصأ ركف نم ةركف كيدل نوكي نأ.oDevelopment of the idea will have come from somewhere else. يتأي فوسرخآ ناكم نم ةركفلا ريوطت.
Developing the Research Idea●Common element كرتشم رصنعoReading ةءارق▪Reading and knowing when to spot opportunities تقو ةفرعمو ةءارقلاصرفلا فاشتكا●Researchers have a greater commitment to a topic if they have developed the topic themselves. مهسفنأب عوضوملا اوروط اذإ ام عوضومب ربكأ مازتلا نيثحابلا ىدل.●Once an idea has been selected, the idea must be investigated to find out if the idea really is “researchable”. ام ةفرعمل ةركفلا نم ققحتلا بجي ، ةركف رايتخا درجمب ةركفلا تناك اذإ”ثحبلل ةلباق.”●After the idea is determined to be “researchable,” it will need to be refined for direction, relationships, and to eliminate blind alleys. ةركفلا ديدحت متي نأ دعب نوكتل”ثحبلل ةلباق “ءايمعلا ةقزلأا ىلع ءاضقلاو تاقلاعلاو هيجوتلا لجأ نم اهحيقنت ىلإ جاتحتس ،.
Developing the Research IdeaThe research proposal ثحبلا حارتقا●Research proposals should include: نمضتت نأ بجييلي ام ثحبلا تاحرتقم:oTitle ناونعoAbstract ةرصتخم ةذبنoIssues لئاسمoObjectives فادهلأاoLiterature بدلأاoMethod بولسا وا ةقيرطoBenefits دئاوف
Developing the Research IdeaConceptual frameworks رطأةيميهافم●Valuable part of the initial planning process ةيلولأا طيطختلا ةيلمع نم ميق ءزجoHelps to clarify the important relationships ةماهلا تاقلاعلا حيضوت ىلع دعاسيoExplanatory and intervening variables ةلخادتملاو ةيريسفتلا تاريغتملاoDemonstration of causation ةيببسلا راهظا●Inductive and deductive approaches can provide an objective alternative to the conduct of research. ًايعوضوم ًلايدب مدقت نأ ةيجاتنتسلااو ةيئارقتسلاا جهنلل نكميثوحبلا ءارجلإ.oOne problem: Does not allow for the human interaction. ةدحاو ةلكشم : لايرشبلا لعافتلل حمست.●Human relationships are important for understanding accounting behavior. يبساحملا كولسلا مهفل ةمهم ةيرشبلا تاقلاعلا.
Developing the Research IdeaThe Bradman problem: the development of new strategies ةلكشمنامدارب : ةديدج تايجيتارتسا ريوطت●Changing the playing conditions بعللا فورظ رييغت●Changing the rules of the games بعللا دعاوق رييغت●Changing the bowling جنيلوبلا رييغت●Changing the field placings بعلملا زيح رييغت●Introducing a ‘bodyline’ attack موجه ميدقت”دسجلا “
Developing the Research IdeaThe longitude problem: implementing solutions ةلكشملوطلا طخ : لولحلا ذيفنت●Existing methods ةيلاحلا بيلاسلأا●Eclipse data فوسكلا تانايب●Lunar distances methods ةيرمقلا تافاسملا قرط
Developing the Research IdeaStrategic management accounting ةيرادلإا ةبساحملا ةيجيتارتسلاا●Harvey-Jones approach to problem-solvingoSystematic model جهنيفراه لكاشملا لحل زنوج
ACCT 403Chapter 3: Theory, Literature, and Hypothesesتايضرفلاو ، بدلأا ، تايرظنلاAlawi B. Alshakhouri140069328
Theory, Literature, and Hypothesesتايضرفلاو ، بدلأا ، تايرظنلاSources of theory ةيرظنلا رداصم●Theory ةيرظن●Hypotheses تايضرفلا●Concepts ميهافملا●Constructs تاينب●Variables تاريغتملا●Reliability ةيقوثوملا
Theory, Literature, and HypothesesFundamental distinction underpinning accounting theory زييمتلاةبساحملا ةيرظن معدي يذلا يساسلأا●Normative يرايعمowhat ought to be نوكي نا بجي اذامooptimal accounting practices ىلثملا ةيبساحملا تاسرامملا●Positive يباجيإowhat is or will be فوس وأ وه ام
Theory, Literature, and HypothesesThree distinct research streams from the positivist movement: ةثلاثةيعضولا ةكرحلا نم ةزيمتم ةيثحب تاراسم:1.Microeconomic theory applied to financial accounting through agency theory. للاخ نم ةيلاملا ةبساحملا ىلع يئزجلا داصتقلاا ةيرظن قبطتةلاكولا ةيرظن.2.Behavioral accounting research uses elements of sociology, cognitive psychology, and decision theory. ةبساحملا ثاحبأ مدختسترارقلا ةيرظنو يفرعملا سفنلا ملعو عامتجلاا ملع رصانع ةيكولسلا.3.Organizational theory applied in the form of contingency theory and systems theory. ئراوطلا ةيرظن لكش يف ةقبطملا ةيميظنتلا ةيرظنلامظنلا ةيرظنو.
Theory, Literature, and HypothesesDisciplines which researcher utilize: ثحابلا اهمدختسي يتلا تاصصختلا:●Economics تايداصتقا●Finance ةيلاملا●Psychology سفنلا ملع●Sociology ملععامتجلإا●Organizational Behavior يميظنتلا كولسلا
Theory, Literature, and HypothesesGrounded theory ضرلاا ةيرظن●Theory evolves from the empirical data. تانايبلا نم روطتت ةيرظنلاةيبيرجتلا.●Theory is not developed and imposed in advance of data collection. تانايبلا عمجل اقبسم اهضرفو ةيرظن ريوطت متي مل.●Pre-determined sample sizes are inappropriate. تانيعلا ماجحأةبسانم ريغ اقبسم ةددحملا.
Theory, Literature, and HypothesesGrounded theory ضرلاا ةيرظن●Three distinct stages in the conduct: كولسلا يف ةزيمتم لحارم ثلاث:oConceptual specification ةيميهافملا تافصاوملا▪allows relevant theories to emerge from data ةلصلا تاذ تايرظنلل حمستتانايبلا نم جورخلابoTheoretical sensitivity ةيرظن ةيساسح▪provides tools to facilitate the emergence of connections within the data تانايبلا لخاد تلااصتلاا روهظ ليهستل تاودأ رفويoCoding زيمرتلا▪provides links between data and theory ةيرظنلاو تانايبلا نيب طباور رفوي
Theory, Literature, and HypothesesModelling the relationship ةجذمنةقلاعلا●Fundamental relationship is an association between two variables of interest.مامتهلاا نم نيريغتم نيب ةقلاع يه ةيساسلأا ةقلاعلا.oAt this stage, only have an ‘association.’ سيل ، ةلحرملا هذه يف ىوس كيدل”ةيعمج.”oCannot postulate a causal direction without some underpinning theory. ةيرظن ضعب نود يببس هاجتا ضارتفا نكمي لاساسلأا.
Theory, Literature, and HypothesesVoluntary disclosure يعوط حاصفا●Relationship between levels of voluntary disclosure by a company and the number of investment analysts who are following that company. يللحم ددعو ةكرشلا لبق نم يعوطتلا حاصفلإا تايوتسم نيب ةقلاعلاةكرشلا كلت نوعبتي نيذلا رامثتسلاا.●Causal link in either direction is feasible, with each supported by a rival explanation. ريسفت لبق نم موعدم لك عم ، نكمم وه هاجتا يأ يف يببسلا طبرلاسفانم.
Theory, Literature, and HypothesesDeveloping the hypothesesتايضرفلا ريوطت●Must be testable. رابتخلال لاباق نوكي نأ بجي.●Content must be measurable in some way. ىوتحملا نوكي نأ بجيام ةقيرطب سايقلل ًلاباق.●Ratio and interval scales of measurement are preferred. ةلصافلا سايقلا تلادعمو سايقملا لضفي.●Ordinal and nominal scales are common. ةيمسلااو ةيبيترتلا سيياقملاةعئاش.
Theory, Literature, and HypothesesValidity concerns ةيحلاصلا فواخم●Internal validityةيلخادلا ةيحلاصلاoThreats are confined to what can go wrong during the research. رصتقتثحبلا ءانثأ ئطاخ لكشب ثدحي نأ نكمي ام ىلع تاديدهتلا.oMost fundamental errors are associated with the development of the model.جذومنلا روطتب ةيساسلأا ءاطخلأا مظعم طبترت.oAvoid potential bias in sample errors. ةنيعلا ءاطخأ يف لمتحملا زيحتلا بنجت.oSelection problems may lead to groups being underrepresented. يدؤت دق فاك لكشب تاعومجملا ليثمت مدع ىلإ رايتخلاا تلاكشم.
Theory, Literature, and HypothesesValidity concerns ةيحلاصلا فواخم●External validity ةيجراخ ةيحلاصoResearch findings have implications for other sites and people at different time periods. عقاوملا ىلع راثآ اهل ثحبلا جئاتنةفلتخم ةينمز تارتف يف صاخشلأاو ىرخلأا.oHighest levels of internal validity are associated with artificial conditions. فورظلاب ةيلخادلا ةيحلاصلا تايوتسم ىلعأ طبترتةيعانطصلاا.oRelaxing assumptions to introduce greater external validity will threaten internal validity. لاخدلإ ءاخرتسلاا تاضارتفاةيلخادلا ةيحلاصلا ددهتس ربكأ ةيجراخ ةيحلاص.
Theory, Literature, and HypothesesFive categories of research methodsثحبلا قرط نم تائف سمخ1.Scientific reasoning and/or model building. و يملعلا ريكفتلا / ءانب وأجذومنلا.2.Historical research using archival data and/or secondary sources. و ةيفيشرلأا تانايبلا مادختساب يخيراتلا ثحبلا /ةيوناثلا رداصملا وأ.3.Case studies requiring extensive exploration in the field. تاساردلاجملا اذه يف اًعساو اًفاشكتسا بلطتت ةلاح.4.Surveys, often involving large-scale sampling. ، يأرلا تاعلاطتساعساو قاطن ىلع تانيعلا ذخأ ىلع يوطنت ام ابلاغ يتلاو.5.Experiments, either in the field or in laboratory-type conditions. ربتخملا فورظ يف وأ لاجملا يف ءاوس ، براجتلا.
ACCT 403Chapter 4: Research Ethics in Accountingةبساحملا يف ثحبلا تايقلاخأAll chapter is importantAlawi B. Alshakhouri140069328
Research Ethics in Accountingةبساحملا يف ثحبلا تايقلاخأEthics in researchثحبلا يف قلاخلأا●The potential for the researcher to act in a manner that is not in the interests of the participants exists in all disciplines. يف ثحابلا تاناكمإ نإتاصصختلا عيمج يف ةدوجوم نيكراشملا ةحلصم يف تسيل ةقيرطب فرصتلا.●The best-documented abuses by misguided researchers remain in the medical field. يبطلا لاجملا يف نيللضملا نيثحابلل ةقثوملا تاكاهتنلاا ىقبت.●Researchers use ethics quizzes to judge the ethics of a project. عورشملا تايقلاخأ ىلع مكحلل قلاخلأا تاقباسم نوثحابلا مدختسي.
Research Ethics in Accountingةبساحملا يف ثحبلا تايقلاخأInformed consent ةقبسم ةقفاوم●Strict guidelines are applied and adherence is monitored in business research. لامعلأا ثاحبأ يف مازتللاا ةبقارم متيو ةمراص تاداشرإ قيبطت متي.●Research involving human participants requires the approval of a university ethics committee. تايقلاخأ ةنجل ةقفاوم رشبلا يف نوكراشملا اهيف كراشي يتلا ثوحبلا بلطتتةعماجلا.oThis type of research would include focus groups, interviews, questionnaires, and observation. زيكرتلا تاعومجم ثاحبلأا نم عونلا اذه لمشيةظحلاملاو تانايبتسلااو تلاباقملاو.●Informed consent and anonymity is most important in this process. ربتعتةيلمعلا هذه يف ةيمهأ رثكأ ةيوهلا ءافخإو ةقبسملا ةقفاوملا.
Research Ethics in Accountingةبساحملا يف ثحبلا تايقلاخأEthical guidelines ةيقلاخلأا ةيهيجوتلا ئدابملا●Ethical guidelines extend from those concerned with the conduct of the research through to the publications process. ءارجإ عم نيينعملا كئلوأ نم دتمت ةيقلاخلأا ةيهيجوتلا ئدابملاتاروشنملا ةيلمع للاخ نم ثوحبلا.●The following three issues cause the greatest difficulty in securing ethics approval from universities: تاعماجلا نم تايقلاخلأا ةقفاوم ىلع لوصحلا يف ةبوعص ربكأ ببست ةيلاتلا ثلاثلا اياضقلا:oA clear view of how the research results will be used. جئاتن مادختسا ةيفيكل ةحضاو ةيؤرثحبلا.oThe issue of consent in action research projects. ثحبلا عيراشم يف ةقفاوملا ةيضقيئارجلإا.oThe importance of issues associated with national and organizational culture complicates the behavior of individuals and groups. ةفاقثلاب ةطبترملا اياضقلا ةيمهأتاعامجلاو دارفلأا كولس دقعي ةيميظنتلاو ةينطولا.
Research Ethics in Accountingةبساحملا يف ثحبلا تايقلاخأ●Academics must inform both the students and practitioner audiences of the outcomes of current research and their implications for practice. ثحبلا جئاتنل سرامملا روهمجلاو بلاطلا نم لك غلابإ نييميداكلأا ىلع بجيةسرامملا ىلع اهراثآو يلاحلا.●Student should be able to answer questions about the entire research process. ةيلمع لوح ةلئسلأا نع ةباجلإا ىلع اًرداق بلاطلا نوكي نأ بجيلماكلاب ثحبلا.●Honest and transparent reporting of research practice is an ethical duty of those participating in accounting research. حيرصلا غلابلإا نإةيبساحملا ثاحبلأا يف نيكراشملا كئلولأ يقلاخأ بجاو وه ثاحبلأا ةسرامم نع فافشلاو.
Research Ethics in Accountingةبساحملا يف ثحبلا تايقلاخأ●Researchers should report everything they have done, why they chose that course of action, and how the procedures were conducted. اذه لمعلا راسم اوراتخا اذاملو ، هب اوماق ام لك نع غلابلإا نيثحابلا ىلع بجيتاءارجلإا ذيفنت مت فيكو ،.●Researchers should make their data available to those researchers who would like to examine it. نيذلا نيثحابلا ءلاؤهل مهتانايب ةحاتإ نيثحابلا ىلع بجياهتسارد يف نوبغري.●Research data, in keeping with ethical responsibility, should be kept for at least seven years. ، ةيقلاخلأا ةيلوؤسملا عم ايشمت ، ةيثحبلا تانايبلا ظفح بجيلقلأا ىلع تاونس عبس ةدمل.
ACCT 403Chapter 5: Data Collection سماخلا لصفلا :تانايبلا عمجAlawi B. Alshakhouri140069328
Data CollectionChoosing a research method ثحبلا ةقيرط رايتخا●No single research method can be the “best” for all circumstances. لا نوكت نأ نكمي ةدحاو ثحب ةقيرط دجوت”لضفلأا “فورظلا عيمجل.●The choice of research method depends on: ىلع ثحبلا ةقيرط رايتخا دمتعي:oThe research question ثحبلا لاؤسoData access تانايبلا ىلا لوخدلاoWhat the researcher wants to do لعفي نأ ثحابلا ديري اذام●“How much” questions -can use a regression-type method ةلئسأ”مك “-رادحنلاا ةقيرط مادختسا نكمي●“What” individuals might do in particular circumstances -experimental study ةنيعم فورظ يف دارفلأا هلعفي نأ نكمي يذلا ام-ةيبيرجت ةسارد
Data Collection●“What do you think” question -survey methods لاؤس”كيأر ام “-حسملا قرط●All of these approaches are trying to generalize from the sample to the population, using the observed averages and variances to infer the existence of universal truths. عيمج لواحت ةظحلاملا قورفلاو تاطسوتملا مادختساب ، ناكسلا ىلإ ةنيعلا نم ميمعتلا بيلاسلأا هذهةلماش قئاقح دوجو جاتنتسلا.oCan use fieldwork and case study research لمعلا مادختسا نكميةلاحلا ةسارد ثوحبو يناديملا
Data Collection●Case study research ةيسارد ةلاح ةساردoUseful where: ثيح ديفم:▪Scenario under consideration is complex.دقعم رظنلا ديق ويرانيسلا.▪Opportunity arises to examine actual practice, and changes in practice in response to events. تارييغتلاو ، ةيلعفلا ةسرامملا ةساردل ةصرف أشنتثادحلأل ةباجتسا ةسرامملا يف.▪Interaction between events and context is critical for both process and outcome. ةجيتنلاو ةيلمعلا نم لكل اًمهم اًرمأ قايسلاو ثادحلأا نيب لعافتلا ربتعي.oResearchers chose who to interview -to optimize their suitability to the research process. ةلباقملاب موقي نم نوثحابلا راتخا-ثحبلا ةيلمعل مهتمءلام نيسحتل.
Data CollectionSample selectionةنيع رايتخا●Random sampling ةيئاوشعلا تانيعلا ذخأoIs usually desirable هيف ابوغرم نوكي ام ةداعoMay not produce a sample that is either representative or ‘useful’ لا لثمت وأ لثمت ةنيع جتنت نأ زوجي”ةديفم”●Systematic sampling مظتنم لكشب تانيعلا ذخأoOften preferred in practice ةسرامملا يف لضفي ام اريثكoMay not produce a sample that is either representative or ‘useful’ لا لثمت وأ لثمت ةنيع جتنت نأ زوجي”ةديفم”●Direct sampling ةرشابم تانيعلا ذخأoObtained from specified groupings ةددحم تاعومجم نم اهيلع لوصحلا مت
Data CollectionSample selection ةنيع رايتخا●Determination of the most appropriate sample size is largely a cost-benefit exercise. دئاوفلاو ةفلكتلل نيرمت ريبك دح ىلإ وه ةنيعلل بسنلأا مجحلا ديدحت نإ.●Researcher wants the biggest sample size that they can afford to collect. هعمج فيلاكت لمحت هنكمي ةنيع مجح ربكأ ثحابلا ديري.●Sample size should be large enough to allow us to conduct required tests of the research question. انل حامسلل يفكي امب اًريبك ةنيعلا مجح نوكي نأ بجيثحبلا ةلأسمل ةبولطملا تارابتخلاا ءارجإب.●Sample selection issues are fundamental to the choice of research method. ثحبلا ةقيرط رايتخلا ةيساسأ ةنيعلا رايتخا تلاكشم ربتعت.
Data CollectionMeasurement issuesسايقلا لكاشم●Kidder and Judd (1986) differentiate four types of measurement scales: زيميرديك دوج و(1986 )سايقلا سيياقم نم عاونأ ةعبرأ:1-Nominal ،ىمساىروصىلكشطقف مسلااب ،▪Mutually exclusive and collectively exhaustive categories conveying no ordering message. لكشب ةيعامجو ةيرصح تائفبلط ةلاسر يأ لقنت لا لدابتم.
Data Collection2-Ordinal يبيترت▪Mutually exclusive categories which can be ordered. اهبلط نكمي يتلا ةلدابتملا ةيرصحلا تائفلا.●Linear يطخ●Itemized لصفم●Comparative ةنراقم●Multiple-item دنبلا ةددعتم●Semantic differential يللادلا قرفلا
Data CollectionoInterval ةلصافلا نيب عقت يتلا ميقلا ةعومجم )▪Mutually exclusive ordered categories where specific intervals have the same meaning but no ratio relationship exists. لقتسم لكشب ةبترم تائفةيبسن ةقلاع دجوت لا نكلو ىنعملا سفن ىلع ةينمزلا لصاوفلا يوتحت ثيح ضعبلا اهضعب نع.oRatioةبسن▪Continuous data, where specific intervals have the same meaning, and multiples have the same meaning. لصاوفلا نوكت ثيح ، ةرمتسملا تانايبلاىنعملا سفن اهل تافعاضملاو ، ىنعملا سفن اهل ةينمزلا.▪Many data items in accounting are ratio-scaled. تانايبلا رصانع نم ديدعلااهسايق متي ةبساحملا يف.
Data CollectionData management تانايبلا ةرادإ●Before collecting data, data management issues must be addressed. لبقتانايبلا ةرادإ تلاكشم ةجلاعم بجي ، تانايبلا عمج.oSystems need to be in place early to establish the accuracy of the data. تانايبلا ةقد ديدحتل ركبم ناكم يف ةمظنلأا نوكت نأ بجي.oEstablish an audit trail if the need arises to check the sources and/or content of particular data items. نم ققحتلا ىلإ ةجاحلا تعد اذإ قيقدت راسم ءاشنإ و رداصم /تانايبلا نم ةنيعم رصانع ىوتحم وأ.o“Never throw anything away.” “اًديعب ءيش يأ يمرت لا”.●Establish precise variable definitions and easy-to-remember variable labels. ركذتلا ةلهس ةريغتم تايمستو ةقيقد ةريغتم تافيرعت ءاشنإ.
Data CollectionQualitative research ثحبلاىعونلا●Permits modelling which can yield complex predictive models. ةجذمن نأ نكمي يتلا ميماصتلا جذامن ىلإ يدؤتةيؤبنتةدقعم.oPredictive models -do not usually consider how the data has been generated, motives, values, and contexts that will guide the numerical outcome. جذامنلاةيؤبنتلا-يمقرلا ةجيتنلا دوقتس يتلا تاقايسلاو ميقلاو عفاودلاو تانايبلا ديلوت ةيفيك يف ةداع رظنت لاة.●Examines the behavior of ‘actors’ in actual settings. كولس صحفي”ةلعافلا تاهجلا ” يفةيلعفلا تادادعلإا.●Tends to be both costly and time-consuming. لايوط اتقو قرغتستو ةفلكم نوكت نأ ىلإ ليمي.●External funding may be problematic. ةلكشم نوكي دق يجراخلا ليومتلا.●Ethics approval can be tedious if the research question is vague. ةقفاوملا نوكت نأ نكمياًضماغ ثحبلا لاؤس ناك اذإ ةلمم تايقلاخلأا ىلع.
ACCT 403Chapter 6: Quantitative Data Analysis لصفلا6 :ةيمكلا تانايبلا ليلحتAlawi B. Alshakhouri140069328
Quantitative Data AnalysisDescriptive statistics يفصولا ءاصحلإا●Statistical testing يئاصحإ رابتخاoComparing an observed value with what you expected to find. هيلع روثعلا عقوتت ام عم ةدوصرملا ةميقلا ةنراقم.oJudge whether this difference is big enough to be attributed to chance or not. ةفداصملا ىلإ بسنُيل يفكي امب اًريبك فلاتخلاا اذه ناك اذإ اميف مكحالا مأ.●Statistically significant ةيئاصحإ ةللاد تاذoIf the variation between two samples is bigger than the variation within the samples. تانيعلا لخاد نيابتلا نم ربكأ نيتنيع نيب فلاتخلاا ناك اذإ.
Quantitative Data Analysis●Two major categories نيتيسيئر نيتئف1-Parametric statistics تايئاصحلإاةيرتمارابلا( ةددحم تاضارتفا ققحت بلطتت يتلا قرطلا نم ةعومجم نع ةرابعتاضارتفلاا هذه نمو ،ةنيعلا هنم بحست يذلا عمتجملا لوح:،ةيللاقتسلاا ،ةنيعلا وأ عمتجملا دارفلأ يعيبطلا عيزوتلا سناجتنيابتلا )▪Require that data be drawn from normal distributions, which are smooth, bell-shaped symmetrical curves, defined by means and standard deviation measures. لكش ىلع ةقسانتم تاينحنم يهو ، ةيداعلا تاعيزوتلا نم ةدمتسم تانايبلا نوكت نأ بلطتتيرايعملا فارحنلاا سيياقمو لئاسولاب ةددحم ، سرج.▪More powerful ىوقا2-Non-parametric statistics ريغ تاءاصحلإاةيرتمارابلا▪Make no assumptions regarding the underlying distribution. تاضارتفا يأ عضت لايساسلأا عيزوتلا نأشب.▪Describe relationships as frequencies, rankings, and directional signs instead of means and standard deviation. ًلادب ةيهاجتا تاملاعو ، بيترتو ، تاددرتك تاقلاعلا فصويرايعملا فارحنلااو لئاسولا نم.
Quantitative Data Analysis●Descriptive studies ةيفصو تاساردoObserved proportions ةدوصرملا بسنلاoCross-tabulations لوادجلا ربعoCorrelation coefficients طابترلاا تلاماعم
Quantitative Data AnalysisDifferences in sample means ينعي ةنيع يف تافلاتخلاا●Tests of differences of means between pairs of variables. تافلاتخلاا تارابتخاتاريغتملا نيب جاوزلأا نيب.oIndependent samples ةلقتسم تانيعoPaired cases ةنرتقملا تلااحلاoNon-parametric alternatives ةنرتقملا تلااحلا●Tests available depending on measurement level: ىوتسم بسح ةحاتملا تارابتخلااسايقلا:oThe Sign test عيقوتلا رابتخاoThe Mann-Whitney U-test ةميقلا نوكت ، ةيرفصلا ةيضرفلا ىلإ يرظن لا رابتخا وهةيناث ةنيع نم ًايئاوشع ةراتخم ةميق نم ربكأ وأ لقأ ةدحاو ةنيع نم ًايئاوشع ةراتخملا.
Quantitative Data AnalysisMeasures of associationتايعمجلا نيوكت ريبادت●Pearson correlation coefficient “r” نوسريب طابترا لماعم”oSingle most useful piece of preliminary diagnostic information. ةدحاو ةعطقةيلولأا ةيصيخشتلا تامولعملا نم ةياغلل ةديفم.oServes three functions فئاظو ثلاث مدخي1.Establishes the direction of any relationship. ةقلاع يأ هاجتا ددحي.2.Suggests those variables which are likely to be useful explanatory variables. ةديفم ةيريسفت تاريغتم نوكت نأ لمتحملا نم يتلا تاريغتملا كلت حرتقي.3.Highlights potential multicollinearity problems by quantifying the strength of association between competing explanatory variables. تاريغتملا نيب طابترلاا ةوق سايق قيرط نع ةلمتحملا باطقلأا ةددعتم لكاشم ىلع ءوضلا طلسيةسفانتملا ةيريسفتلا.
Quantitative Data Analysis●Spearman coefficient (‘rho’) لماعمنامريبس”(oRank-order methodةبترلا بيترت ةقيرطoUsed if suspicious of the presence of measurement error. اذإ مدختستسايقلا أطخ دوجو نم ةهوبشم تنك.oRho is unaffected by data transformations and deals equitably with problems associated with outliers. لماعم رثأتي لانامريبس تانايبلا تلاوحتبةفرطتملا ميقلاب ةطبترملا لكاشملا عم فصنم لكشب لماعتيو.oMajor deficiency ريبك صقن▪Tied ranks -too many of these in small samples may distort the size of the coefficient. ةطبترم بتر- هوشت دق ةريغص تانيع يف هذه نم ريثكلالماعملا مجح.
Quantitative Data AnalysisAnalysis of varianceنيابتلا ليلحت●ANOVA(analysis of variance) was introduced by Ashton (1974) as a model for measuring the significance, and percentage variance. ميدقت مت(نيابتلا ليلحت ) نوتشأ لبق نم(1974 ) ، ةيمهلأا سايقل جذومنكنيابتلل ةيوئملا ةبسنلاو.oWidely adopted as a means of eliminating multicollinearity problemsناوللأا ةددعتم لكاشم ىلع ءاضقلل ةليسوك عساو قاطن ىلع دمتعاoReduces the effects of measurement errors, but it may incur information lossتامولعملا نادقف ىلإ يدؤي دق هنكل ، سايقلا ءاطخأ راثآ نم للقي
Quantitative Data AnalysisMultivariate model building تاريغتملا ددعتم جذومن ءانب
Quantitative Data AnalysisRegression analysis رادحنلاا ليلحت●Alternative forms of regression analysis رادحنلاا ليلحتل ةليدب لاكشأoOrdinary least-squares regression (for standard causal relationships) رادحنا يداعلا ىرغصلا تاعبرملا(ةيسايقلا ةيببسلا تاقلاعلل)▪Discriminant analysis زيمملا ليلحتلاoOrdinary least-squares regression with dummy variables (for simple conditional relationships) ةيمهولا تاريغتملا عم ةيداعلا ىرغصلا تاعبرملا رادحنا( تاقلاعللةطيسبلا ةيطرشلا)oModerated regression (for moderating variables) فارشلإل عضاخلا رادحنلاا( طبضلتاريغتملا)oPath analysis (partial regression for intervening variables) راسملا ليلحت( رادحنلااةلخادتملا تاريغتملل يئزجلا)
Quantitative Data AnalysisOther forms of analysisليلحتلل ىرخأ لاكشأ●Structural equation modelling ةجذمنةيلكيهلا ةلداعملا●Panel data methodology قيرفلا تانايب ةيجهنم
Quantitative Data AnalysisFixed effects model ةتباثلا راثلآا جذومن●Form of regression that can control for variables that have not been measured or which cannot be measured. مل يتلا تاريغتملل هيف مكحتلا نكمي رادحنا لكشاهسايق نكمي لا يتلا وأ اهسايق متي.●Treats unobserved time-invariant differences of individuals as a set of fixed parameters, which can be directly estimated. تقولا يف ةتباثلا ريغ تافلاتخلاا لماعيةرشابم اهريدقت نكمي يتلاو ، ةتباثلا تاملعملا نم ةعومجمك دارفلأا عم.●Two-basic requirements: نينثا ةيساسلأا تابلطتملا:oShould be at least two separate measures of the dependent variable for each individual case. ةلاح لكل عباتلا ريغتملل نيلصفنم نيسايق لقلأا ىلع نوكي نأ بجيةيدرف.oMust be significant variation in the value of the dependent variables
Quantitative Data Analysis●Alternative methods to achieve a fixed effects approach: ةليدب قرطةتباثلا تاريثأتلا جهن قيقحتل:oCreation of dummy variables ةيمهو تاريغتملا قلخ▪Allows the estimation of the unobserved time-variant variables. بقارملا ريغ تقولا تاريغتم ريدقتب حمسي.oConstruction of mean variables ةطسوتملا تاريغتملا ءانب▪For each time-varying variable, the means over time are computed for each individual case. ريغتم لكلريغتم متي ، تقولاةدح ىلع ةلاح لكل تقولا رادم ىلع لئاسولا باسح.
Quantitative Data AnalysisRandom effects model ةيئاوشعلا راثلآا جذومن●Advantage تازيممoTime constant explanatory variables need not be eliminated. لاةينمزلا ةتباثلا ةيريسفتلا تاريغتملا ىلع ءاضقلا مزلي.oModel assumes that the unobserved variable is uncorrelated with each explanatory variable. ريغ قصلملا ريغ ريغتملا نأ جذومنلا ضرتفييحيضوت ريغتم لكب طبترم.oSimpler model than the fixed effects model راثلآا جذومن نم طسبأ جذومنةتباثلاoLeads to more efficient estimates ةءافك رثكأ تاريدقت ىلإ يدؤي
Quantitative Data AnalysisLOGIT and PROBIT●Logistic (LOGIT)oDo not necessitate restrictive assumptions. ةديقم تايضرف مزلتست لا.oOften more appropriate estimation methods نم ريثك يف ريدقتلا بيلاسأةمءلام رثكأ نايحلأا●Probabilistic (PROBIT)oDo not necessitate restrictive assumptions. ةديقم تايضرف مزلتست لا.oOften more appropriate estimation methods نم ريثك يف ريدقتلا بيلاسأةمءلام رثكأ نايحلأا
ACCT 403Chapter 7: Qualitative Data Analysisعباسلا لصفلا :ةيعونلا تانايبلا ليلحتAlawi B. Alshakhouri140069328
Qualitative Data AnalysisSilverman (2005) suggests the adoption of three processes: حرتقينامرفليس(2005 )تايلمع ثلاث دامتعا :●Data reduction تامولعملا ليلقت●Data display تانايبلا ضرع●Data interpretation تانايبلا ريسفت
Qualitative Data AnalysisQualitative data analysis can be done using تانايبلا ليلحت متي نأ نكميمادختساب ةيعونلا●Inductive methods (grounded theory) ةيئارقتسلاا قرطلا(ةرذجم ةيرظن)●Deductive approach (relies on established theory to provide guidelines or a conceptual framework) يجاتنتسلاا جهنلا( ىلع دمتعييميهافم راطإ وأ تاداشرإ ميدقتل ةددحملا ةيرظنلا)
Qualitative Data AnalysisBasic qualitative data analysis takes places at: يف ةيساسلأا ةيعونلا تانايبلا ليلحت متي:●Observation stage ةبقارملا ةلحرمoInitial impressions are formed ةيلولأا تاعابطنلاا ليكشت متيoSubsequent write-ups of notes تاظحلاملا نم اكش ةقحلا●Early impressions help establish coding systems. ءاشنإ ىلع ةركبملا تاعابطنلاا دعاستزيمرت ةمظنأ.oStart organizing data by interpreting the content and making connections between different pieces of information. ريسفت للاخ نم تانايبلا ميظنت يف أدباتامولعملا نم ةفلتخملا ءازجلأا نيب تلااصتلاا ءارجإو ىوتحملا.oFormulation of a coding system is a critical function and has to be carried out by the researcher. اهب موقي نأ بجيو ةجرح ةفيظو يه زيمرتلا ماظن ةغايصثحابلا.
Qualitative Data AnalysisAlternative approaches that can be used to aid interpretation, explanation, and theorizing: ريظنتو حرشو ريسفت يف ةدعاسملل اهمادختسا نكمي يتلا ةليدبلا جهنلا:●Grounded theory ضرلأا ةيرظن /ةرذجملا ةيرظنلاoUses a constant comparison of categories, and an inductive approach to generate hypotheses. ديلوتل يئارقتسلاا جهنلاو ، تائفلا نيب ةرمتسملا ةنراقملا مدختسيتايضرفلا.●Discourse analysis باطخلا ليلحتoExamines patterns of communication between individuals over time, like time series analysis. ليلحت لثم ، تقولا رورم عم دارفلأا نيب لصاوتلا طامنأ صحفيينمزلا لسلستلا.●Content analysis ىوتحم ليلحتoIdentify key themes. ةيسيئرلا تاعوضوملا ديدحت.
Qualitative Data AnalysisValidity concerns ةيحلاصلا فواخم●Each piece of qualitative evidence should be evaluated for reliability and validity.اهتيحلاصو اهتيقوثوم نم دكأتلل ةيعونلا ةلدلأا نم ليلد لك مييقت يغبنيو.●Validity can be problematic in the absence of control groups. نأ نكميمكحتلا تاعومجم بايغ يف ةلكشم ةيحلاصلا نوكت.●Researchers must be rigorous and unbiased in conducting and reporting research. ثوحبلا ءارجإ يف نيزيحتم ريغو نيمراص نوثحابلا نوكي نأ بجياهنع غلابلإاو.●Field research can yield construct validity to a greater extent than quantitative research. ربكأ دح ىلإ ءانبلا ةيحلاص نع رفست نأ ةيناديملا ثوحبلل نكمييمكلا ثحبلا نم.
Qualitative Data Analysis●Threats to reliability at two stages: نيتلحرم ىلع ةيقوثوملا تاديدهت:oWhen attaching data to particular constructs. تاينبب تانايبلا قافرإ دنعةنيعم.oWhen making linkages between the constructs. نيب طباورلا ءارجإ دنعتاينبلا.●Clear decision rules must guide both processes. رارقلا دعاوق هجوت نأ بجينيتيلمعلا لاك ةحضاو.●Multiple coders are helpful so that decision rules are appropriately implemented.بسانم لكشب رارقلا دعاوق ذيفنت متي ىتح ةديفم ةددعتملا تاجمربملا دعت.
Qualitative Data AnalysisContent analysis ىوتحم ليلحت●Defined as a method that uses a set of procedures to make valid inferences from texts. تاءارجلإا نم ةعومجم مدختست ةقيرطك فيرعتصوصنلا نم ةحلاص تلالادتسا لعجل.oInferences are about the sender messages, the actual message, or the audience of the message. لوح تلالادتسلااةلاسرلا روهمج وأ ، ةيلعفلا ةلاسرلا وأ ، لسرملا لئاسر.●Has been traditionally applied to the analysis of archival data. ةيفيشرلأا تانايبلا ليلحت ىلع اًيديلقت هقيبطت مت.
Qualitative Data Analysis●Two generic approaches to content analysis ةماعلا جهنلا نم نينثاىوتحملا ليلحتلoForm orientated هجوملا جذومنلا▪Involves routine counting of words or concrete references. ةسوملم عجارم وأ تاملكلل ينيتور دع ىلع يوطني.oMeaning orientated هجوملا ىنعم▪Focuses on analysis of the underlying themes in the texts under investigation. ةيساسلأا تاعوضوملا ليلحت ىلع زكريقيقحتلا ديق صوصنلا يف.
Qualitative Data AnalysisReliability and limitations دويقلاو ةيقوثوملا●Three parts of the process ةيلمعلا نم ءازجأ ةثلاثoStability ديزملاoReproducibility جاتنلإا ةداعا ةيلباقoAccuracy ةحص●Assumes that the frequency of occurrence directly reflects the degree of emphasis accorded to words of themes. نأ ضرتفيعيضاوملا تاملكل حونمملا زيكرتلا ةجرد ًةرشابم سكعي اهثودح راركت.
Qualitative Data AnalysisProtocol analysis لوكوتوربلا ليلحت●Fundamentals lie in psychology. سفنلا ملع يف نمكت تايساسأ.●Can be linked to management. ةرادلإاب ةطبترم نوكت نأ نكمي.●Was initially used as an information processing tool examining process tracking. ةيلمع ةعجارمب موقت تامولعملا ةجلاعمل ةادأك ةيادبلا يف همادختسا متعبتتلا.●Method has been extended to address applications concerning financial analyst decision-making. ذاختاب ةقلعتملا تابلطلا ةجلاعمل ةقيرطلا ديدمت متنييلاملا نيللحملاب ةصاخلا تارارقلا.
ACCT 403Chapter 8: Experimental Researchنماثلا لصفلا :يبيرجتلا ثحبلاAlawi B. Alshakhouri140069328
Experimental Research ةيبيرجتلا ثوحبلاAccording to the textbook: يسردملا باتكلل اقفو:Abdel-Khalikand Ajinkya(1979) provide a precise definition of the nature of an experiment in that the researcher manipulates one or more variables with subjects who are assigned randomly to various groups. These groups receive different combinations of the variables (termed treatments); in some cases a control group may exist which receives no such treatments. The major advantage of experiments lies in the researchers’ ability to ensure high internal validity, defined in terms of how well they can eliminate rival explanations for their results. Experiments are, thus, particularly suited to research questions that investigate causal relations between variables. (Smith, 2015) قلاخلا دبع مدقيايكنجاوعملا صاخشلأا عم تاريغتملا نم رثكأ وأ دحاوب بعلاتي ثحابلا نأ يف ةبرجتلا ةعيبطل اقيقد افيرعت نينيةفلتخم تاعومجم ىلإ ايئاوشع . تاريغتملا نم ةفلتخم تاعومجم ىلع تاعومجملا هذه لصحت(ةامسملا تاجلاعملا ) ضعب يف ؛تاجلاعلا هذه لثم ىقلتت لا ةبقارم ةعومجم دجوت دق ، تلااحلا . نامض ىلع نيثحابلا ةردق يف براجتلل ةيسيئرلا ةزيملا نمكتمهجئاتنل ةسفانملا تاريسفتلا ىلع ءاضقلا مهتعاطتسا ىدم ثيح نم ةددحم ، ةيلاع ةيلخاد ةحص .سانم براجتلا نوكت ، يلاتلابو ةبتاريغتملا نيب ةيببسلا تاقلاعلا يف ثحبت يتلا ثحبلا ةلئسلأ صاخ لكشب( . ، ثيمس2015)
Experimental Research ةيبيرجتلا ثوحبلاFour guidelines for good experimental research: ثحبلل تاداشرإ ةعبرأديجلا يبيرجتلا:1.A clear statement of the problem.ةلكشملل حضاو نايب.2.A clear statement of the theory that underlies the process. نايبةيلمعلا هذه ءارو نمكت يتلا ةيرظنلل حضاو.3.A sound experimental design. ميلس يبيرجت ميمصت.4.Recognition of the importance of external validity. ةيمهأب فارتعلااةيجراخلا ةيحلاصلا.
Experimental Research ةيبيرجتلا ثوحبلاThe problem statement ةلكشملا نايب●Variables of interest مامتهلاا تاذ تاريغتملاoY = the dependent variable or observation وأ عباتلا ريغتملاةظحلاملاoXi = the independent variable لقتسملا ريغتملا▪Can be manipulated in value or measured اهب بعلاتلا نكمياهسايق وأ ةميقلا يف
Experimental Research ةيبيرجتلا ثوحبلاTheory and context قايسلاو ةيرظنلا●The embedding of judgement within the context of a particular task ةنيعم ةمهم قايس يف مكحلا نيمضت●The role of incentives to participants نيكراشملل زفاوحلا رود●The use of professionals as research participants نيينهملا مادختساثحبلا يف نيكراشمك●The use of deception to create appropriate research settings ةبسانم ثحب تادادعإ ءاشنلإ عادخلا مادختسا
Experimental Research ةيبيرجتلا ثوحبلاExperimental design يبيرجت ميمصت●Post-test only control group designطقف ةبقارم ةعومجم ميمصت رابتخا دعبoSubjects are assigned randomly to treatments. تاجلاعلا ىلإ ايئاوشع تاعوضوملا نييعت متي.●Pre-test/post-test control group design رابتخلاا لبق ام ةبقارم ةعومجم ميمصت /رابتخلاا دعب ام رابتخاoSubjects are measured to see how they react to successive treatments. سايق متيةيلاتتملا تاجلاعلا عم اهلعافت ةيفيك ةفرعمل تاعوضوملا.●Factorial design: between subjects يلماع ميمصت :تاعوضوملا نيبoInvolves the simultaneous variation of two or more transitions. فلاتخلاا ىلع يوطنيتلاوحتلا نم رثكأ وأ نينثلا نمازتملا.●Factorial design: within subjectsيلماع ميمصت :تاعوضوملا نمضoBefore-and-after factorial design دعبو لبق ركتبم ميمصت
Experimental Research ةيبيرجتلا ثوحبلا●Variables that can threaten internal validity. نأ نكمي يتلا تاريغتملاةيلخادلا ةيحلاصلا ددهت.●Alternative approaches include: لمشت ةليدبلا جهنلا:oControl groups مكحتلا تاعومجمoRandomization ةيئاوشعلاoHolding constant تباث دقعoMatching ةقباطمoCounterbalancing ةيزاومoIgnoring variables تاريغتملا لهاجت
Experimental Research ةيبيرجتلا ثوحبلاThe validity trade-offةضياقملا ةيحلاص●Three validity concerns: ةيحلاصلاب قلعتت فواخم ثلاث:oConstruct validity threats ةحصلا تاديدهت ءانب▪Specify the variables that are both observable and related to the construct.ءانبلاب ةطبترملاو اهتظحلام نكمي يتلا تاريغتملا ددح.▪Determine the extent to which these observable variables are reliable measures of one or more constructs. هذه ىدم ديدحترثكأ وأ ةدحاو ةينبل اهب قوثوم سيياقم يه اهتظحلام نكمي يتلا تاريغتملا.oInternal validity يلخاد قيثوتoExternal validity ةيجراخ ةيحلاص
Experimental Research ةيبيرجتلا ثوحبلاoInternal validity threats ةيلخادلا ةيحلاصلا تاديدهت▪Maturation جوضنلا▪Historyخيراتلا▪Testing تارابتخا▪Subject mortality تايفولا لدعم▪Experimental mortality ةيبيرجتلا تايفولا لدعم▪Instrumentation سايقلا تاودأ▪Selection رايتخا▪Statistical regression يئاصحلإا رادحنلاا▪Imitation of treatments تاجلاعلا ديلقت▪Resentful demoralization تايونعملا ءايتسا
Experimental Research ةيبيرجتلا ثوحبلاoExternal validity threats ةيجراخ ةيحلاص تاديدهت▪Population validity ةنيعلا ةيحلاص▪Ecological validityةيئيبلا ةيحلاص▪Temporal validityةينمزلا ةيحلاصلا▪Treatment/selection interaction جلاعلا لعافت /رايتخلاا▪Treatment/setting interaction جلاعلا لعافت /دادعلإا▪Treatment/treatment interaction جلاعلا لعافت /جلاعلا
Experimental Research ةيبيرجتلا ثوحبلاQuasi-experimental research ةيبيرجتلا هبش ثوحبلا●Hawthorne Effect ريثأتنروثواهoIndexicality ةسرهفلا▪Variation of day-to-day behavior by individuals in a longitudinal experiment.ةيلوط ةبرجت يف دارفلأا لبق نم يمويلا كولسلا نيابت.oExperimenter effects برجملا راثآ▪Bias introduced from the researcher behaving differently from day to day and between groups. نيبو رخلآ موي نم فلتخم لكشب فرصتي ثحابلا نم مدقملا زيحتلاتاعومجملا.oSubject mediationعوضوملا ةطاسولا▪Differences associated with individuals interpreting the task requirements differently. فلتخم لكشب ةمهملا تابلطتم نورسفي نيذلا دارفلأاب ةطبترملا تافلاتخلاا.
ACCT 403Chapter 9: Survey Research عساتلا لصفلا :حسملا ثاحبأAlawi B. Alshakhouri140069328
Survey Research ةيئاصقتسلاا ثوحبلاSurveys ةيئاصقتسلاا تاساردلا●Can be conducted in many forms ةديدع لاكشأ يف متي نأ نكميoMail ديربoTelephone فتاهoEmail ينورتكللإا ديربلاoInternet تنرتنلإاoFace-to-face هجول اهجو
Survey Research ةيئاصقتسلاا ثوحبلاDesign and planning issues طيطختلاو ميمصتلا اياضق●Fundamental questions need to be answered at the design stage: ةلئسلأا ىلع ةباجلإا بجيميمصتلا ةلحرم يف ةيساسلأا:oWhat sort of survey are you contemplating? ؟هيف ركفت يذلا علاطتسلاا عون امoWhat sort of respondent are you targeting? ؟هفدهتست يذلا بيجتسملا عون امoWhat questions do you want answers to? ؟اهنع تاباجإ ديرت يتلا ةلئسلأا امoWhat response categories are you contemplating? ؟اهيف ركفت يتلا ةباجتسلاا تائف يه امoWhat sequence of questions should you pursue? ؟اهعابتا كيلع بجي يتلا ةلئسلأا ةلسلس امoWhat is the layout of the survey instrument? ؟حسملا ةادأ طيطخت وه امoHow will the sample be selected? ؟ةنيعلا رايتخا متيس فيك
Survey Research ةيئاصقتسلاا ثوحبلاPilot testing يبيرجت رابتخا●Extensive pilot testing of the survey instrument is essential. دعياًيرورض اًرمأ حسملا ةادلأ عسوملا يبيرجتلا رابتخلاا.oDemonstrates that the survey instrument is capable of generating the required responses from the target audience. فدهتسملا روهمجلا نم ةبولطملا دودرلا ديلوت ىلع ةرداق حسملا ةادأ نأ حضوي.oTo improve the reliability and validity of individual questions, the entire questionnaire should be evaluated at the pilot state. نيسحتليبيرجتلا ةيلاولا يف هلمكأب نايبتسلاا مييقت يغبني ، ةيدرفلا ةلئسلأا ةحصو ةيقوثومة.
Survey Research ةيئاصقتسلاا ثوحبلاData collection تانايبلا عمج●Considerations for data collection: تانايبلا عمجل تارابتعا:oA relevant and up-to-date mailing list is essential. تاذ ةيديرب ةمئاقيرورض رمأ ةثيدحو ةلص.oThe survey should target specific named respondents. نأ بجينيبيجتسملا نم ةددحم ةعومجم علاطتسلاا فدهتسي.oHow do you record the answers? ؟تاباجلإا لجست فيكoFeedback to respondents? ؟نييتفتسملا ىلع لعفلا دودرoOrganization ةمظنمoNon-response problems ةباجتسلاا مدع لكاشم
Survey Research ةيئاصقتسلاا ثوحبلاMeasurement error سايقلا يف أطخ●Three kinds of measurement error سايقلا أطخلا نم عاونأ ةثلاثoBias ةعزن ،زايحناoRandom errors ةيئاوشع ءاطخأoCorrelated errors ةطبارتم ءاطخأ
Survey Research ةيئاصقتسلاا ثوحبلا●Measure of reliability ةيقوثوملا سايقoMulti-item scales are preferable to single-item scales. سيياقملاةدرفم سيياقم ىلع لضفلأا يه رصانعلا ةددعتم.▪Constructs represent complex concepts. ةدقعم ميهافم لثمت تاءانبلا.▪Number of related items can increase validity. تاذ دونبلا ددعاهتيحلاص نم ديزت نأ نكمي ةلصلا.●Methods used to measure reliability ةيدامتعلاا سايقل ةمدختسملا قرطلاoTest-retest reliability coefficient رابتخلال ةيقوثوملا لماعمoSplit-half reliability coefficient ثلثملا فصن ةيدامتعلاا لماعمoCronbach’s alpha coefficient افلأ لماعمخابنورك
Survey Research ةيئاصقتسلاا ثوحبلا●Methods used to measure reliability ةيدامتعلاا سايقل ةمدختسملا قرطلاoTest-retest reliability coefficient رابتخلال ةيقوثوملا لماعمoSplit-half reliability coefficient ثلثملا فصن ةيدامتعلاا لماعمoCronbach’s alpha coefficient افلأ لماعمخابنورك
Survey Research ةيئاصقتسلاا ثوحبلاInterview methods ةلباقملا قرط●The structured interview ةمظنملا ةلباقملاoMost closely resembles the self-completion mail questionnaire. ءاهتنلاا يتاذلا ديربلا نايبتسا ريبك دح ىلإ هبشي.●The semi-structured interview ةمظنملا هبش ةلباقملاoAllows a series of questions to be asked, but in no fixed order. تباث بيترت نودب نكلو ، اهحرط متيل ةلئسلأا نم ةلسلسب حمسي.●The unstructured interview ةمظنملا ريغ ةلباقملاoCommences with a series of topics for discussion instead of specific questions. ةددحم ةلئسأ نم ًلادب ةشقانملل تاعوضوملا نم ةلسلسب أدبي.
Survey Research ةيئاصقتسلاا ثوحبلاInterview methods ةلباقملا قرط●Areas of concern قلقلا تلااجمoPoorly worded questions which cause confusions or misunderstanding among interviewees. تلاباقملا مهعم تيرجأ نم نيب مهافت ءوس وأ تاكابترا ببست ةغايصلا ةئيس ةلئسأ.oMemory problems among interviewees can make instant responses unreliable. اهب قوثوم ريغ ةيروفلا دودرلا لعجت نأ نكمي تلاباقملا مهعم تيرجأ نيذلا صاخشلأا نيب ةركاذلا لكاشم.oQuestions might be asked in an inconsistent manner. ريغ ةقيرطب ةلئسلأا حرط متي دقةقستم.oProblems may arise in the recording and processing of responses. لكاشم أشنت دقدودرلا ةجلاعمو ليجست يف.oNon-response bias can arise. زايحنلال ةباجتسلاا مدع أشنت نا نكمي.
ACCT 403Chapter 10: Qualitative methodsرشاعلا لصفلا :ةيعونلا بيلاسلأا
Chapter contents●Fieldwork يناديملا لمعلا●Case study methods ةلاحلا ةسارد قرط●The qualitative analysis protocol يعونلا ليلحتلا لوكوتورب●Grounded theory ضرلاا ةيرظن●Verbal protocol analysis يظفللا لوكوتورب ليلحت
Fieldwork يناديملا لمعلاThree distinct forms of field research can be distinguished: نكميةيناديملا ثاحبلأا نم ةزيمتم لاكشأ ةثلاث زييمت:1.Complete participant لماك كراشم2.Complete observer لماك بقارم3.Participant observer كراشم بقارم
Case study methods ةلاحلا ةسارد قرطHumphrey and lee in 2004 identify three classic worries among qualitative researchers with respect to case study projects: ددحييرفمه ماع يف يلو2004ةلاحلا ةسارد عيراشمب قلعتي اميف نييعونلا نيثحابلا نيب ةيكيسلاك فواخم ةثلاث:-Case studies are intersting but they are not academic ةيميداكأ تسيل اهنكلو لخادتت ةلاحلا تاسارد-Case studies do not add to knowledge ةفرعملا ىلإ فيضت لا ةلاحلا تاسارد-Case studies are too hard to get published ةلاحلا تاسارد رشن بعصي
Case study methods Ryan et al in 2002 distinguish five categories of accounting case study: ماع يف نورخآو ناير زيمي2002ةيبساحملا ةلاحلا تاسارد نم تائف سمخ نيب:1.Descriptive يفصو2.Illustrative حضوم3.Experimental يبيرجت4.Exploratory يفاشكتسا5.Explanatory ريسفت
The qualitative analysis protocolSilverman in 1985 suggests a typology comprising three alternative approaches to ethno-graphic research: حرتقينامرفليس ماع1985يقرعلا مسرلا ثاحبلأ ةليدب تابراقم ةثلاث ىلع لمتشي اًفينصت:-Cognitive anthropology ةيفرعملا ايجولوبورثنلأا-Symbolic interactionism يزمر لعافت-Ethnomethodology دارفلأا مدختسي فيك صحفت يتلا يعامتجلاا ليلحتلا ةقيرطملاعلا لوح ةماع رظن ةهجو ءانبل تاءاميلإاو ةيمويلا ةثداحملا.
Grouned theory ضرلاا ةيرظنSee chapter 3Grounded theory has been increasingly adopted as the preferred qualitative approach in accounting field study environments. متةساردلا تائيب يف لضفملا يعونلا جهنلا اهرابتعاب ديازتم وحن ىلع ةدمتعملا ةيرظنلا دامتعاةيبساحملا ةيناديملا.
Verbal protocol analysis يظفللا لوكوتورب ليلحتSlovic in 1969 provides the foundations for the use of verbal protocols as a method of data collection in judgment exercises تانايبلا عمجل ةليسوك ةيظفللا تلاوكوتوربلا مادختسلا سسأ رفويمكحلا نيرامت يف
MCQ1. Which of the following is not an example of a case study method as distinguished by Yin (2013)? ىلع ًلااثم سيل يلي امم يأني ةطساوب يتلا ةلاحلا ةسارد ةقيرطA. exploratoryB. descriptiveC. illustrativeD. analytic
MCQ2. Which of the following types of data collection is not generally included in mixed-method field-based case study research? يف ماع لكشب اهنيمضت متي لا تانايبلا عمج نم ةيلاتلا عاونلأا نم يأ؟ةطلتخملا ةقيرطلا تاذ ةيناديملا ةلاحلا تاسارد ثاحبأA. archivalB. experimentC. interviewD. direct observation
MCQ3. Which type of research has become prominent in the accounting field, due to its connection with natural organizational contexts? يف اًزراب حبصأ يذلا ثحبلا عون وه ام؟يعيبطلا يميظنتلا قايسلاب هطابترلا اًرظن ، ةبساحملا لاجمA. FieldworkB. QuantitativeC. Mail surveyD. Content analysis
MCQ4. In accounting research, fieldwork has been criticized for all of the following, except: ءانثتساب ، يلي ام لكل يناديملا لمعلا داقتنا مت ، ةيبساحملا ثوحبلا يف:A. Whether it presents a consistent interpretation of the dataB. Whether the findings are replicable by different researchers in different time periodsC. Its connection to the natural context in which organizations operateD. Whether rival explanations for the observations have been considered
MCQ5. In the ___________ role, the observer’s role as a researcher is concealed from the participating organization. رودلا يف ___________ةكراشملا ةمظنملا نم ثحابك بقارملا رود ءافخإ متي ،A. participant-as-visitorB. participant-as-observerC. complete observerD. anonymous visitor
MCQ6. ________ _________ occurs when organizational researchers interact with the members of the organization in a collaborative manner. نوثحابلا لعافتي امدنع ثدحيةينواعت ةقيرطب ةمظنملا ءاضعأ عم نويميظنتلا.A. Case study researchB. Mixed methodsC. Collaborative researchD. Action research
ACCT 403Chapter 11: Archival Researchرشع يداحلا لصفلا :فيشرلاا ثوحبAlawi B. Alshakhouri140069328
Archival Research فيشرلأا ثوحبArchival يفيشرأ●Sources used to generate research based on historical documents. ةيخيراتلا قئاثولا ىلإ اًدانتسا ثاحبلأا ءاشنلإ ةمدختسملا رداصملا.oCan be based on texts, journal articles, corporate annual reports, company disclosures, etc. ، صوصنلا ىلإ دنتسي نأ نكمي ، تاكرشلل ةيونسلا ريراقتلا ، تلاجملا تلااقمتاحاصفإخلإ ، ةكرشلا.●Researchers must develop the skills needed to locate and use sources effectively. ديدحتل ةمزلالا تاراهملا ريوطت نيثحابلا ىلع بجيةيلاعفب رداصملا مادختساو.
Archival Research فيشرلأا ثوحبSources رداصم1-Primary يئادتباoOriginal research results published for the first time. جئاتن رشنةرم لولأ ةيلصلأا ثوحبلا.2-Secondary يوناثoInformation that has been disclosed by third parties. يتلا تامولعملاةثلاث فارطأ لبق نم اهنع فشكلا مت.3-Tertiary يوناثلا دعبData which has been aggregated, categorized and/or reworked in databases. و اهفينصتو اهعيمجت مت يتلا تانايبلا /تانايبلا دعاوق يف اهتغايص ةداعإ وأ.
Archival Research فيشرلأا ثوحبThe validity trade-off in archival research ةيفيشرلأا ثوحبلا يف ةلضافملا ةحص●Archival study will normally have more external validity than experimental or simulation approaches. ةيفيشرلأا ةساردلل نوكي ام ةداعةاكاحملا وأ ةيبيرجتلا قرطلا نم ربكأ ةيجراخ ةيحلاص.oResult of reference to empirical data. ةيبيرجتلا تانايبلا ىلإ ةراشلإا ةجيتن.oDangers can arise if data is flawed. تانايبلا تناك اذإ رطاخملا أشنت نأ نكميةبيعم.oSituation can be exacerbated if matching procedures are employed. ةقباطملا تاءارجإ مادختسا مت اذإ ةلاحلا مقافتت نأ نكمي.
Archival Research فيشرلأا ثوحبContent analysis ىوتحم ليلحت●Allows for valid inferences from texts. نم ةحلاص تلالادتسلا حمسيصوصنلا.●Analytical tool for qualitative data. ةيعونلا تانايبلل ةيليلحت ةادأ.●Traditionally applied to the analysis of archival data. ايديلقت قبطتةيفيشرلأا تانايبلا ليلحتل.
ACCT 403Chapter 12: Supervision and Examination Processesرشع يناثلا لصفلا :صحفلاو فارشلإا تايلمعAlawi B. Alshakhouri140069328
Supervision and Examination Processesصحفلاو فارشلإا تايلمعThe role of the supervisorفرشملا رود•Provide proper guidance on topic selection •عوضوملا رايتخا نأشب ميلسلا هيجوتلا ريفوت•Help guide the research method and theory to use •اهمادختسلا ةيرظنلاو ثحبلا ةقيرط هيجوت يف ةدعاسملا•Maintain good communications •ديج لصاوت ىلع ظافحلا•Provide advice and guidance on style, form, structure, and analysis • طمنلا نأشب هيجوتلاو ةروشملا ميدقتليلحتلاو لكيهلاو لكشلاو●Ways that a supervisor can be assigned to a candidate حشرم ىلع فرشملا نييعت نكمي قرطoTraditional modelيديلقتلا جذومنلا▪Candidates will enroll with a specific supervisor attached to them. ﺟﺳﯾﺳلاﻣﻟرﺣﺷنوﻊﻣﺷﻣفرﺣﻣددﻣرﻓقﮭﺑم.▪Candidates will have at least an outline or research proposal in hand. ىدل نوكيسديلا لوانتم يف ثحب حارتقا وأ ططخم لقلأا ىلع نيحشرملا.▪The supervisor will have been given some say on the suitability of both candidate and project. عورشملاو حشرملا نم لك ةمءلام ىلع لوقلا ضعب تيطعأ دق فرشملا نوكيس.
Supervision and Examination Processesصحفلاو فارشلإا تايلمعoAlternate arrangementsةليدب تابيترت▪The acceptance of candidates into a structured program without a supervisor being attached or a detailed research idea having already been developed. وأ فرشم قافرإ نودب مظنم جمانرب يف نيحشرملا لوبقلعفلاب اهريوطت مت ةلصفم ثحب ةركف.▪Advantage ايازم●Facilitates the assignment of the most suitable supervisor to the candidate.حشرملل ةمءلام رثكلأا فرشملا نييعت لهسي.▪Disadvantage ئواسم●Candidate may develop a proposal for which there is not suitable supervision available. هل رفوتي لا حارتقا عضو حشرملل زوجييفاكلا فارشلإا.
Supervision and Examination Processesصحفلاو فارشلإا تايلمع●When grant funding is attached to a program, the candidate may have to research a specific project because funding has been determined for that particular project. ، ام جمانربل ةحنم ليومت قافرإ متي امدنعيدحتلاب عورشملا اذهل هديدحت مت دق ليومتلا نلأ ددحم عورشم يف ثحبلا حشرملا ىلع نيعتي دقد.●Often, there are more doctoral candidates than supervisors. ريثك يفنيفرشملا نم رثكأ هاروتكدلا ةجرد ىلع لوصحلل نيحشرملا نم ديزملا كانه ، نايحلأا نم.●Successful supervisors usually have multiple candidates at different stages of the research process. ةدع نيحجانلا نيفرشملا ىدل نوكي ام ًةداعثحبلا ةيلمع نم ةفلتخم لحارم يف نيحشرم.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●When grant funding is attached to a program, the candidate may have to research a specific project because funding has been determined for that particular project. ، ام جمانربل ةحنم ليومت قافرإ متي امدنعيدحتلاب عورشملا اذهل هديدحت مت دق ليومتلا نلأ ددحم عورشم يف ثحبلا حشرملا ىلع نيعتي دقد.●Often, there are more doctoral candidates than supervisors. ريثك يفنيفرشملا نم رثكأ هاروتكدلا ةجرد ىلع لوصحلل نيحشرملا نم ديزملا كانه ، نايحلأا نم.●Successful supervisors usually have multiple candidates at different stages of the research process. ةدع نيحجانلا نيفرشملا ىدل نوكي ام ًةداعثحبلا ةيلمع نم ةفلتخم لحارم يف نيحشرم.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●The most successful supervisor may not be the best choice for the candidate. حشرملل لضفلأا رايخلا وه فرشم حجنأ نوكي لا دق.●Candidate and supervisor have close personal relationships. ىدلةقيثو ةيصخش تاقلاع فرشملاو حشرملا.●In an ideal situation, the candidate and supervisor will get along very well and develop a working partnership that transcends the candidate-supervisor relationship. حشرملا لصحيس ، يلاثملا عضولا يفحشرملاب فرشملا ةقلاع زواجتت لمع ةكارش ناروطيو ديج لكشب فرشملاو.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●Supervisors must be able to plan and manage the research process.ثحبلا ةيلمع ةرادإو طيطخت ىلع نيرداق نوفرشملا نوكي نأ بجي.oThe research process should produce interesting and innovative outcomes in a timely fashion. ةريثم جئاتن ىلإ ثحبلا ةيلمع يدؤت نأ يغبنيبسانملا تقولا يف ةركتبمو.●Candidates may generate the initial research idea, but the supervisor must make sure that the idea will produce an ‘acceptable’ thesis. نم دكأتي نأ فرشملا ىلع بجي نكل ، ةيلولأا ثحبلا ةركف اودلوي نأ نيحشرملل نكمي ةحورطأ جتنت فوس ةركفلا نأ”ةلوبقم.”
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●The supervisor role is important and should not be underestimated. هب ةناهتسلاا مدع بجيو مهم فرشملا رود.●Superior research can bring credit to both the candidate and the university. ةعماجلاو حشرملا نم لكل نامتئلاا ميدقت ةقوفتملا ثوحبلل نكمي.●Sub-par performance can cause many difficulties including inappropriate choice of examiner, failure, and legal ramifications. مئلاملا ريغ رايتخلاا كلذ يف امب ، تابوعصلا نم ديدعلا ىوتسملا نود ءادلأا ببسي نأ نكميةينوناقلا تابعشتلاو لشفلاو صحافلل.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمعExaminer profiles ربتخملا فلم●The supervisor will start the search for a suitable examiner approximately three months prior to the expected submission date of the final thesis. نم اًبيرقت رهشأ ةثلاث لبق بسانم صحاف نع ثحبلا فرشملا أدبيسةيئاهنلا ةحورطلأا ميدقتل عقوتملا دعوملا.oPlanning ahead, allows the supervisor to identify individuals who are both willing and capable of examining. حمسي ، لبقتسملل طيطختلاصحفلا ىلع نيرداقلاو نيدعتسملا دارفلأا ديدحتب فرشملل.oIt can also be problematic finding an examiner in the fields of finance and banking. تلااجم يف صحافلا ىلع روثعلا بعصلا نم نوكي نأ نكميةيفرصملاو ةيلاملا.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●The external examiner will be an active researcher who currently supervises their own doctoral candidates. فرشي اًطشن اًثحاب يجراخلا صحافلا نوكيسهاروتكدلا يحشرم ىلع اًيلاح.oThe examiner must also possess an expert reputation in the discipline area of the research project. لاجم يف ريبخ ةعمس اًضيأ صحافلا كلتمي نأ بجييثحبلا عورشملا صصخت.oThe examiner must have published recently in areas within the scope of the dissertation. ةلاسرلا قاطن نمض قطانم يف اًرخؤم رشن دق صحافلا نوكي نأ بجي.oCandidate should also have cited the published work of the examiner in the dissertation. ةلاسرلا يف صحافلل روشنملا لمعلا اضيأ ركذ دق حشرملا نوكي نأ بجي.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمعThe examination process صحفلا ةيلمع●The formal evaluation process begins when the dissertation manuscript is delivered to the examiner. متي امدنع ةيمسرلا مييقتلا ةيلمع أدبتصحافلا ىلإ ةلاسرلا طوطخم ميلست.●Candidates should strive to make a good first impression in the dissertation within the first five minutes of perusal by the examiner. نم ىلولأا سمخلا قئاقدلا للاخ ةلاسرلا يف ديج عابطنا لوأ ميدقتل نوحشرملا ىعسي نأ بجيعلاطلإاصحافلا لبق نم.oThis first impression can be very important to the examiner’s ultimate opinion of the research. يأرل اًدج اًمهم لولأا عابطنلاا اذه نوكي دقثحبلل يئاهنلا صحافلا.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●University administrators ask the examiner to report in five specific areas: نم ةعماجلا وريدم بلطيةددحم تلااجم ةسمخ يف غلابلإا صحافلا:oOriginality ةلاصأ▪The idea must be new.ةديدج ةركفلا نوكت نأ بجي .oCritical insights ةيدقن ةيؤر▪The literature review is both comprehensive and currentةثيدحو ةلماش يه تايبدلأا ةعجارمoIndependent capacity ةلقتسملا ةردقلا▪Candidates are in charge of the research project and must demonstrate that they are managing the process. نوريدي مهنأ تابثإ مهيلع بجيو يثحبلا عورشملا ةيلوؤسم نوحشرملا ىلوتيةيلمعلا.oContribution to knowledge ةفرعملا يف ةمهاسملاoPublishability of findings جئاتنلا رشن
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمعoContributionماهسإ▪The study is more than a replication. نم رثكأ يه ةساردلاراركت درجم.oPublishability رشنلا قحتست▪If the research is new, interesting, and worthwhile, then the findings will be publishable. اًريثمو اًديدج ثحبلا ناك اذإرشنلل ةلباق جئاتنلا نوكتس ، ًاريدجو مامتهلال.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●Most professional doctorates (DBAs) must satisfy similar criteria at the examination stage. يف ةلثامم ريياعم ءافيتسا ةينهملا هاروتكدلا مظعم ىلع بجيصحفلا ةلحرم.oAlthough there are differing DBA formats, all of the research dissertations must meet doctoral standards. كانه نأ نم مغرلا ىلعهاروتكدلا ريياعم ثحبلا تاحورطأ عيمج يفوتست نأ بجي ، ةفلتخم تاقيسنت.oDBA dissertations will often be shorter than corresponding PhD dissertations and must make a contribution to business practice. يف مهست نأ بجيو ةلباقملا هاروتكدلا تاحورطأ نم لقأ هاروتكدلا تاحورطأ نوكت ام ًابلاغلامعلأا ةسرامم.
Supervision and Examination ProcessesSupervision and Examination Processesصحفلاو فارشلإا تايلمع●The dissertation examination may be seen as a preliminary stage in the publication process. ةيلمع يف ةيلوأ ةلحرمك ةحورطلأا رابتخا ىلإ رظنلا نكميرشنلا.●The time period between submission of the dissertation and knowledge of the final outcome of the examination process may be both lengthy and anxious. ةيئاهنلا ةجيتنلا ةفرعمو ةحورطلأا ميدقت نيب ةينمزلا ةرتفلاقلقلاب ةئيلمو ةليوط نوكت دق صحفلا ةيلمعل.●Candidates can then start dismantling the thesis to identify publishable papers. قارولأا ديدحتل ةحورطلأا كيكفت يف ءدبلا كلذ دعب نيحشرملل نكميرشنلل ةلباقلا.
ACCT 403Chapter 13: Turning Research into Publications تاروشنم ىلإ ثحبلا ليوحتAll chapter is importantAlawi B. Alshakhouri140069328
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحتWhy publish? ؟رشنت اذامل●Direct rewards from research include:يلي ام ثاحبلأا نم ةرشابملا تآفاكملا لمش1.Self-actualization. تاذلا2.Increased appointment and promotion opportunities. ةدةيقرتلاو نييعتلا صرف.3.Improved tenure likelihood. ةزايحلا لامتحا نيس4.Enhancement of teaching through the research connection. نم سيردتلا زيزثحبلا لاصتا للاخ.5.Possible remission from teaching/administration to conduct research. نكمم سيردتلا نم ةرفغم /ثوحبلا ءارجلإ ةرادلإا.6.The opportunity to win research grants.ةيثحب حنمب زوفلا ةصرف.
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحت7-Increased availability of consultancy assignments. ةداةيراشتسلاا ماهملا رفاوت.8-verseas travel to present papers at prestigious conferences. ةقومرملا تارمتؤملا يف قارولأا ميدقتل جراخلا يف رفسلا9-Availability to provide postgraduate research supervision.ايلعلا تاساردلا ىلع فارشلإا ريفوتل رفاوت.10-Attraction of resources through national university funding mechanisms. ةينطولا ليومتلا تايلآ للاخ نم دراوملا بذجتاعماجلل
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحتWhere to publish? ؟رشنت نيأ1.Booksبتك2.Book chaptersباتكلا لوصف3.Commissioned reports فيلكتب ريراقت4.Refereed journal articles. ةيفحص تلااقم.5.Professional journal articles ةينهم ةلجم تلااقم6.Conference papers رمتؤملا قاروأ
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحت3-Refereed journal articles ةمكحملا ةيرودلا تلااقمoForms of the refereed process: ميكحتلا ةيلمع لاكشأ:▪Open حتفا●Referees and authors know each other. مهضعب نوفلؤملاو ماكحلا فرعيضعبلا.▪Single-blind دحاو ىمعأ●The referees know who the author is but the author does not know the referees. ماكحلا فرعي لا فلؤملا نكلو فلؤملا وه نم ماكحلا فرعي.▪Double-blind ةيمعتلا ةجودزم●Referees and author(s) are anonymous to each other. ماكحلا نوفلؤملاو(نوفلؤملا )ضعبلا مهضعبل نولوهجم.
Notes from slides 5When the response from the editor finally arrives it will come in one of the following alternative forms: ةيلاتلا ةليدبلا جذامنلا دحأب يتأيس ، ًاريخأ ررحملا نم درلا لصي امدنع:• Editorial rejection: returned as being unsuitable without recourse to referees. •يريرحتلا ضفرلا : داعماكحلا ىلإ ءوجللا نود بسانم ريغ هنأ ىلع.• Rejection with referee reports: short referee reports are not good since they convey the message that there is no hope for the paper. •مكحلا ريراقت عم ضفرلا : هنأ اهدافم ةلاسر لقنت اهنلأ ةديج تسيل ريصقلا مكحلا ريراقتةقرولا يف لمأ دجوي لا.• Rejection but with rewrite suggestions: the referee reports are constructive in detailing the reworking that is needed to make the paper adequate. •تاحارتقلاا ةباتك ةداعإ عم نكلو ضفرلا : ةءانب مكحلا ريراقتةيفاك ةقرولا لعجل ةبولطملا لمعلا ةداعإ يف ليصفتلاب.• Yes/but acceptance: the referees like the paper but have identified serious flaws which preclude its immediate acceptance. • معن /لوبقلا نكل :روفلا ىلع اهلوبق عنمت ةريطخ ابويع اوددح مهنكلو ةقرولا لثم ماكحلا.• Acceptance with minor revisions: the referees feel compelled to make some changes (this is part of their job after all), but they are so minor that they can often be completed by return of post. •ةطيسب تاعجارمب لوبقلا : تارييغتلا ضعب ءارجإ ىلع نوربجم مهنأب ماكحلا رعشي(ءيش لك دعب مهلمع نم ءزج اذهو ) نونوكي مهنكل ،ةدوعلا قيرط نع نايحلأا نم ريثك يف مهلامكإ نكمي ثيحب نيرصاق.Success! Acceptance without revision: the referees recognize your genius and demand your
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحت4-Professional journal articles ةينهم ةلجم تلااقمoThe articles do not take long to write. يف لايوط اتقو قرغتست لا لاقملاةباتكلا.oThe content does not have to be earth-shattering. نأ بجي لا ىوتحملا نوكي ًلازلزم.oThe review process is speedy. ةعيرس ةعجارملا ةيلمع.oOnce accepted, the article will usually be published within three months. رهشأ ةثلاث نوضغ يف ةداع ةلاقملا رشن متيس ، اهلوبق درجمب.oFeedback from readers will be quick. ةعيرس ءارقلا نم لعفلا دودر نوكتس.5-Conference papers
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحتWhat to publish?●There are few restrictions on topics for professional journals. كانهةينهملا تلاجملل عيضاوملا ىلع ةليلق دويق.oArticles may be written in any manner the author deemsappropriate. ةبسانم بتاكلا اهاري ةقيرط يأب تلااقملا ةباتك نoArticles must comply with certain space restrictions. كمي.ةحاسملا ىلع دويقلا ضعبل تلااقملا لثتمت نأ بجي.●Topics in refereed academic journals must be appropriate and the approach deemed acceptable. تلاجملا يف تاعوضوملا نوكت نأ بجيةلوبقم جهنلا نوكي نأو ةبسانم مكحملا ةيميداكلأا.
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحت●Research topics can be grouped broadly into the following categories:ةيلاتلا تائفلا يف عساو قاطن ىلع ثحبلا عيضاوم عيمجت نكمي:oAnalytical and non-empirical areas ةيبيرجتلا ريغو ةيليلحتلا تلااجملا▪Formal, highly mathematical expositions based on the information economics and utility theory literature. ضراعمةيرظنلا ميهافمو تامولعملا ةيرظن تايبدأ ىلإ دنتست ةياغلل ةيضايرو ةيمسر.▪A return to fundamentals with a focus on ‘measurement’ or the ‘value’ of accounting information for decision-making. ىلع زيكرتلا عم تايساسلأا ىلإ ةدوعلا”سايقلا ” وأ”ةميق ” ةيبساحملا تامولعملارارقلا ذاختلا.▪Critical theory research. ةيدقنلا ةيرظنلا ثوحبلا.
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحتoFocused empiricism ةزكرملا ةيبيرجتلا▪A move away from narrow studies devoted to the ‘information content’ aspects of stock price reaction towards behavioral aspects. ةصصخملا ةقيضلا تاساردلا نع داعتبلاا بناوجل”تامولعملا ىوتحم “ةيكولسلا بناوجلا هاجت مهسلأا راعسأ لعف در يف.▪Applications in particular (under-researched) institutions through survey-based or archival studies. هجو ىلع تاقيبطت تاسسؤم يف صوصخلا(ةسوردم ريغ ) ىلإ ةدنتسملا تاساردلا للاخ نمةيفيشرلأا وأ ةيئاصقتسلاا تاساردلا.
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحتoSocio-political structure يسايس يعامتجا لكيه▪Case-based development of systematic bodies of knowledge regarding accounting in complex situations. ىلإ ةدنتسملا ةيمنتلاةدقعملا تلااحلا يف ةبساحملاب قلعتي اميف ةفرعملل ةيجهنملا تائيهلل ةلاحلا.▪Unstructured, positive, exploratory, case-based investigations of actual practice. ةيباجيلإاو ةينبملا ريغ تاقيقحتلاةيلعفلا ةسرامملا ساسأ ىلع ةمئاقلاو ةيفاشكتسلااو.▪Field-based experimental studies, which are still extremely rare in literature. يف ةياغلل ةردان لازت لا يتلاو ، ةيناديملا ةيبيرجتلا تاساردلابدلأا.
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحتoHypothetical deduction يضارتفا مصخ▪Survey-based statistical inference to appraise the effect on accounting systems of contingent variables. للادتسلااغتملل ةيبساحملا مظنلا ىلع ريثأتلا مييقتل ءاصقتسلاا ىلإ دنتسملا يئاصحلإا تاريةئراطلا.▪Impact of changes in accounting systems over time relative to movements in competition and strategic direction. ف تاكرحلل ةبسنلاب تقولا رورمب ةيبساحملا مظنلا يف تارييغتلا رثأ ييجيتارتسلاا هجوتلاو ةسفانملا.
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحت●The five stages of the research article is as follows: سمخلا لحارملايلي امك يه ثحبلا ةلاقم نم:oResearch problem ثحب ةلكشمoTheory and literature review تايبدلأاو تايرظنلا ةعجارمoHypotheses تايضرفلاoResearch methodology يملعلا ثحبلا جهانمoResults, conclusions, and discussion ةشقانملاو تاجاتنتسلااو جئاتنلا
Turning Research into Publicationsتاروشنم ىلإ ثحبلا ليوحتHow to publish? ؟رشنت فيك●Editors expect authors to adopt a systematic approach and it is worth reminding them that this has been undertaken by making acknowledgments on the front page of the paper.. نمو ، اًمظتنم اًجهنم نوفلؤملا ىنبتي نأ نورّرحملا عقوتي ةقرولا نم ىلولأا ةحفصلا ىلع تارارقإ ميدقت للاخ نم هؤارجإ مت دق كلذ نأب مهريكذت ريدجلا..●Authors may also decide to send a copy of the article to a member of the editorial board for comment. يف وضع ىلإ ةلاقملا نم ةخسن لاسرإ اًضيأ نوفلؤملا ررقي دقاهيلع قيلعتلل ريرحتلا ةئيه.●When submitting the paper, the author should write a brief letter to the editor clearly stating why the paper is appropriate for publication in the journal. ببس ىلإ حوضوب ريشي ررحملا ىلإ اًرصتخم اًباطخ فلؤملا بتكي نأ بجي ، ةقرولا ميدقت دنعةلجملا يف رشنلل ةقرولا ةمئلام.
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