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Chp 08 Latest

Chp 08 Latest

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Published by: Dr. Shahul Hameed bin Mohamed Ibrahim on Jan 08, 2009
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Chapter 8 Page 335
This chapter consists of two main parts. The underlying conditions for applying statisticaltechniques especially considerations of the research design, the scales used, theindependence of the sample groups, and the distribution characteristics of the underlyingpopulations, are discussed first in section 8.1. A discussion of the validity and reliability ofthe Islamic Accounting Questionnaire in section 8.2 follow this. In the second part of thischapter, starting with section 8.3, an analysis of the dependent variables of the IslamicAccounting Questionnaire (IAQ) is presented. Interpretations of the results of this analysisare presented in section 8.4. Section 8.5 presents some descriptive statistics on theindependent variables while the results of Kruskal-Wallis tests of significance are presentedin section 8.5. The chapter is concluded in section 8.6 with a summary of the main findings.
Bryman & Cramer (1997) outline two types of research designs: the
and the
design. In the experimental research design, the researcher cancontrol and manipulate the variables of interest by having a control group and varying thetreatment or stimulus. He can also control the sequencing of the treatment or stimulus i.e.their time order. This is important to establish cause effect relationships, which can not onlybe used to explain phenomenon but to predict and control future occurrences.In the survey/correlational design, which is adopted in this research, the researcher isunable to control and manipulate the variables, for example, it is impossible for the
Chapter 8 Page 336
researcher to control the social accounting education or the working experience variables ofthe professional accountants and academics surveyed in this study. What concerns ushere is that “the research design characteristics permeate and inform a number of stages ofthe research process” and “has implications for the kinds of statistical manipulation (i.e thetype of tests) which can be performed on the resulting data” (Bryman & Cramer, 1997, p 5).The experimental design is said to be especially strong in respect of
internal validity
. Aninternally valid study is said to provide firm evidence of cause and effect. According toBryman & Cramer (1997), three criteria have to be fulfilled to establish cause and effectnamely; apparent relationships, non-spuriousness and time order of the two relatedvariables to establish which is the cause and which is the effect.Experimental designs achieve a high degree of internal validity because these allow theresearcher to eliminate contaminating factors through the use of a control group andrandomly assigning cases to the test and control groups. The survey design used in thisresearch, however, cannot be said to have the same degree of internal validity as anexperimental design, as in this case, data on a large number of variables is collectedconcurrently and the independent variables cannot be manipulated. The concurrentcollection of data also makes it impossible to establish a
time order
to the variables inquestion as compared to the experimental design where manipulated independent variablescan be directly observed. However survey design can reveal relationships between variablesalthough it is limited in its capacity to elucidate causal processes. These relationships canhowever be spurious as another unidentified variable may cause both these variables tomove with each other, which cannot be controlled for as in the experimental design, or therelationship can be purely circumstantial. The spuriousness or otherwise of relationshipsbetween variables can be tested by using multivariate techniques, which will not beundertaken in this research as it is exploratory. However, establishing the putative causeand effect may be very difficult in survey design as we cannot establish which variable is thecause and which variable is the effect as the relationship can be in either way. For example,it is difficult to establish whether a favourable attitude to Islamic accounting leads to a
Chapter 8 Page 337
disaffection with conventional accounting or whether disaffection with conventionalaccounting causes a favourable disposition to Islamic accounting.In many cases, however, the direction of cause and effect is not a problem, especially whenindividual characteristics of respondents are concerned. For example, if it is found thatreligion of respondent and favourable disposition to Islamic accounting are related, then it isreasonable to assume that it is religion which is the cause and the disposition to IslamicAccounting which is the effect and not the other way round!This research is mainly exploratory in nature and seeks to explore the attitudes andperceptions of Malaysian accountants and academics towards Islamic and conventionalaccounting and their ethical stance regarding Muslim business organisations. It is moreconcerned to see the majority opinion or perception rather than cause effect relationships ofthe independent variables themselves.
Variables are those measures that indicate the extent of the concept. It is named as suchbecause they vary with respect to the case or units of analysis i.e. not all accountants thinkthat maximising profits is desirable. The may also vary with respect to the same case, overtime. If there is no variation in the measure, it is a
Constants are very scarce inthe social sciences because the human dimension is very varied in its behaviouralresponses. In social science research, we try to measure the variation that variables exhibit.In univariate analysis, one variable at a time is analysed to find out how the cases orpersons in this research are distributed in relation to a single variable. In multivariateanalysis, we analyse more than one variable at a time.Variables can be classified into dependent and independent variables. Dependent variablesare those that vary because of the causative effect of independent variables i.e. independentvariables cause the variation in the dependent variable. These are the variables that are ofprimary interest to the researcher as he is trying to predict or explain this variable. Solutionsto problems may be obtained by trying to analyse the variation of the dependent variable

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