Quantitative and Qualitative Approaches to Accounting Research

Saha, Rubel

doi:10.56815/ijmrr.v1.i2.2022/1-6

Cited by 2 publications

(4 citation statements)

References 7 publications

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“…The qualitative research explores the possible variable influenced the issue and may detect other hidden variables. The qualitative research is used to gathering, evaluating, and interpreting non-numerical data, using behavior and opinion observation to discover on patterns in data sets, like changes over time, and attempt to discover potential links among variables (Saha, 2022). Quantitative research techniques rely on numerical, objective, and trustworthy data, then assessed using mathematical and statistical techniques (Saha, 2022).…”

Section: Methodsmentioning

confidence: 99%

“…The qualitative research is used to gathering, evaluating, and interpreting non-numerical data, using behavior and opinion observation to discover on patterns in data sets, like changes over time, and attempt to discover potential links among variables (Saha, 2022). Quantitative research techniques rely on numerical, objective, and trustworthy data, then assessed using mathematical and statistical techniques (Saha, 2022). It creates and tests associations between variables in investigating the truth by historical data.…”

Section: Methodsmentioning

confidence: 99%

“…It involves the development of research questions and testing hypotheses (Olalere, 2011). The mixed method research, which blends qualitative and quantitative methods, has gained enormous appeal in the field of accounting research in recent years (Saha, 2022) and give more comprehensive discussions. Although quantitative methods used broadly on accounting research, the qualitative approach has a sizable use in order to develop novel theories that could subsequently be tested by quantitative methods (Bonner et al, 2006).…”

Section: Methodsmentioning

confidence: 99%

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Using interpretive structural modelling and quality cost model to solve project completion delay in shipyard case study in PT X

Susilawati,

Adhariani

2023

JSB

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Purpose – This research proposes an alternative method to solve completion delay issue and optimized the strategy using ISM technical method and Quality Cost Model application. Design/methodology/approach – Data was acquired from 120 questions from company key persons that involved in project for last 5 years. The instruments processed using ISM analysis to measure the relationship among causes, then using Quality Cost Model to solve. Findings – This research shows that factors of late payment from client, delays in bank credit processing, bad weather, and design changes by owners are the root causes of delays. Further analysis using the Theory of Constraint (TOC) shows that financial constraint issues influence the decreased throughput and increase operating cost. Further management use five sequential steps to improve the management and P-A-F models as one of strategic cost management tools applied to the root causes to determine the optimum cost strategy to solve the problem. Research limitations/implications – This research was conducted using a case study method, and the conclusion related to problem and root cause may not be applied totally to other companies, but the framework may be applicable. Future research can investigate other issue using TOC framework, combine TOC with other models to conduct root cause analysis, and the COQ model implementation in shipyard management. Practical implications – This research demonstrates that management can use Interpretative Structural Modelling (ISM) analysis to determine the root cause, then analyse and overcome the issues using TOC framework. COQ model approach to sharpening the decision, and prioritize the resources allocation. Originality/value – This research combine ISM, TOC, and PAF Quality Cost Model approach for decision making which can be a management tool in strategic cost management.

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

See 1 more Smart Citation

Using interpretive structural modelling and quality cost model to solve project completion delay in shipyard case study in PT X

Susilawati,

Adhariani

2023

JSB

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“…Penelitian ini menggunakan pendekatan kombinasi kualitatif dan kuantitatif [13]- [15]. Survei kuesioner disebarkan kepada staf pengelola, dosen, dan mahasiswa untuk mengumpulkan data kuantitatif.…”

Section: Desain Penelitianunclassified

Meningkatkan Efektivitas Manajemen Risiko di Lingkungan Akademis melalui Evaluasi Implementasi COBIT 5 pada Fakultas XYZ

Nugraha,

Heryana,

Mayasari

et al. 2023

Syntax J. Inf.

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Penelitian ini bertujuan untuk menganalisis implementasi manajemen risiko di Fakultas XYZ dengan menggunakan kerangka kerja COBIT 5. COBIT 5 digunakan sebagai panduan untuk memahami, mengukur, dan mengelola risiko dalam konteks sistem informasi. Penelitian ini bertujuan untuk mengevaluasi efektivitas strategi manajemen risiko yang diterapkan di Fakultas XYZ dan mengidentifikasi potensi perbaikan berdasarkan kerangka kerja COBIT 5. Metode penelitian ini melibatkan survei, wawancara, dan analisis dokumen. Responden terdiri dari staf pengelola, dosen, dan mahasiswa Fakultas XYZ. Data dikumpulkan menggunakan kuesioner dengan pertanyaan terstruktur. Analisis data menunjukkan bahwa tingkat kesadaran dan penerapan prinsip-prinsip COBIT 5 dalam manajemen risiko di Fakultas XYZ masih perlu ditingkatkan. Temuan utama melibatkan kebutuhan akan peningkatan pelibatan pemangku kepentingan dan perbaikan pada proses identifikasi dan mitigasi risiko. Kurangnya pemahaman yang menyeluruh tentang COBIT 5 dan kurangnya koordinasi di antara unit-unit di Fakultas XYZ mempengaruhi efektivitas manajemen risiko. Peningkatan pemahaman dan implementasi COBIT 5 dapat meningkatkan kapasitas Fakultas XYZ untuk mengelola risiko dan mendukung pencapaian tujuan strategisnya.

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Quantitative and Qualitative Approaches to Accounting Research

Cited by 2 publications

References 7 publications

Using interpretive structural modelling and quality cost model to solve project completion delay in shipyard case study in PT X

Using interpretive structural modelling and quality cost model to solve project completion delay in shipyard case study in PT X

Meningkatkan Efektivitas Manajemen Risiko di Lingkungan Akademis melalui Evaluasi Implementasi COBIT 5 pada Fakultas XYZ

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