Discovering

Research Ideas
Iman Harymawan, S.E., MBA., Ph.D.
Universitas Airlangga, Indonesia

hbr.org
karya tulis ilmiah adalah tulisan hasil
litbang atau tinjauan ulasan (review),
kajian, dan pemikiran sistematis yang
dituangkan oleh perseorangan atau kelompok
memenuhi kaidah
yang
ilmiah
-Lembaga Ilmu Pengetahuan Indonesia (LIPI)-
(sumber: http://www.indonesiastudent.com/pengertian-karya-tulis-ilmiah-kriteria-contoh-menurut-ahli/)
 Specific, Unique, Simple

UNDERSTAND THE SCOPE OF UNDERSTAND THE STRAIGHT-FORWARD

THE TOPIC UNIQUENESS OF
INSTITUTIONAL SETTING IN
INDONESIA
The main purpose The problem to be
of any research investigated is of
proposal is to significance
demonstrate to the
reader that: The planned method is
appropriate

The results will likely make a

novel contribution to
existing literature
 • High political involvement in
business
• Adopting IFRS
• Early stage integrated
reporting implementation
• Low level of IT
implementation
• Developing capital market
• Many languages & ethnics
• Significantly affected by
pandemics

Understand the uniqueness of

institutional setting in Indonesia
 Understand
the uniqueness
of the setting
in our sample /
Indonesia
HIGH QUALITY
BACKGROUND
READING
 BUSINESS
MAGAZINES
SCIENTIFIC
JOURNALS
 • SCOPUS Journal Metrics
– http://scopus.com/
• Australian Business Dean Council (ABDC)
list
– https://abdc.edu.au/research/abdc-
journal-list/
Journal • SSCI journal list
– https://mjl.clarivate.com/home
Ranking • UT Dallas Ranking
– https://jindal.utdallas.edu/the-utd-
top-100-business-school-research-
rankings/
• Chartered Associations of Business
School
– https://charteredabs.org/
 Best practices

• Find a few very

current articles
• Focus on some
specific topics
• Read call for papers
invitation
 Accounting
Research in
COVID 19 Era
 Call for papers
• Special Issue
• Berisi undangan untuk mempublikasikan artikel dengan topik
tertentu
• Aktifitas terjadwal dengan baik
• Memiliki panduan topik yang spesifik
EMERALD
https://www.emeraldgrouppublishing.com
/journal/aaaj/expedited-special-issue-
accounting-management-finance-and-
accountability-times-crisis
 Suggested avenues of research
• Accounting as a control and surveillance mechanism in a pandemic.
• How can processes of auditing, accounting, and accountability help organizations concerning the
navigation of supply chains in times of disruption, shortage, and discontinuity? How can accounting
data and management systems be adapted to better serve the needs of society in meeting scarcities
of various kinds?
• How did the pandemic challenge existing public sector budgetary rules and institutional design? Will
it cause any permanent changes and unintended consequences to extant fiscal institutions?
• How do pandemics change organizations’ accountabilities to multiple stakeholders, and how do
organizations deploy data and evidence to articulate how they understand, justify, and informed
choices concerning stakeholders and overall organizational objectives?
• How do, and how should, organizations construe their accountabilities to employees of multiple
types throughout and beyond pandemic conditions?
• The changing nature of accountability and responsibility during and after a pandemic, for individuals,
organizations, regions, and nation-states.
• The puzzle of transforming infected and dead people into numbers for the sake of control and
knowledge on the pandemic.
• The embedding of numbers and calculations in other professions (e.g. medical professions) in facing
the pandemic.
 Suggested avenues of research
• The impacts of numbers and calculations of the pandemic on people and their everyday life.
• The impacts of numbers and calculations of the pandemic on the stock market and financial
decisions.
• The need for accounting and accountability mechanisms to lead the State interventions.
• The relationships between accounting, accountability, and social media in a pandemic
setting.
• The rhetorical and linguistic dimensions of accounting in times of a pandemic.
• The role of audits of the pandemic responses, both at institutional and individual level.
• The role of numbers and calculations in sustaining systems of accountability of the
pandemic.
• The use of accounting and calculative practices by local authorities, governments and
various organisations for decision-making processes during the pandemic.
• The use of budgetary measures to respond to the pandemic - what were the key political,
economic, and social factors that influenced the design of the policy responses?
 EMERALD
https://www.emeraldgrouppublishi
ng.com/journal/tg/special-issue-
covid-19-governance-issues-
responses-implications
EMERALD
https://www.emeraldgrouppublishing.com
/journal/arj/special-issue-business-
teaching-practice-pivot-covid-19-times
 Suggested avenues of research
• Some of our new experiences may persist longer term; and some new practices
may need to be jettisoned from our repertoire.
• Similarly, some prior practices worked well in the pivot and others did not.
• Successful strategies for a postgraduate cohort may not have garnered the same
success in an undergraduate offering?
• What does “success” look like in the 2020 environment?
• What does “student engagement” look like to the 2020 environment?
• Gathering evidence on teaching practice for performance appraisals and
promotion applications in 2020 and beyond.
• Examples of “communities of practice” that developed during 2020.
• Experiences in “pivoting: assessment – in class presentations; teamwork;
examinations.
• Any unexpected consequences from a student experience perspective?
EMERALD
https://www.emeraldgrouppublishing.
com/journal/medar/covid-19-and-
accounting-threats-and-opportunities-
accounting-education-research-and
 Research avenue
• This special issue explores the potential contribution for accounting education,
research and publication, and engagement with professional accounting
practitioners to answer “big questions” and solve “wicked problems”
internationally. How may this prospect or intention be operationalised? While it
is widely understood that accounting is a technical practice, this special issue
actively encourages submissions from authors who recognise accounting as
social practice. Accounting is strongly influential in our lives, and not just within
our careers or workplaces. Indeed, accounting is increasingly recognised around
the globe for its effects on (and reflections of) people’s behaviours, and
underlying organisational cultures, with ramifications for organisational and
social functioning and development. Active encouragement is provided to
potential contributors to this special issue to examine how accounting educators
and researchers can more accurately and effectively represent and position
accounting as a key social practice and actively engage with this dimension of
accounting in the classroom, online, and intensively in the field of professional
practice. Accounting is impactful; it is a constitutive device and can be nuanced
and developed innovatively in aspiring to shape a better world.
 EMERALD
https://www.emeraldgroup
publishing.com/journal/jceft
s/evaluating-economic-
impact-covid-19-pandemic
 EMERALD
https://www.emeraldgrouppublishi
ng.com/journal/jwam/applied-
management-and-learning-post-
covid19-implications-managers-
and-learners-work
ELSEVIER
https://www.journals.elsevier.com/crit
ical-perspectives-on-accounting/call-
for-papers/accounting-for-housing-
housing-crisis-and-pandemic
ELSEVIER
https://www.journals.elsevier.co
m/critical-perspectives-on-
accounting/call-for-papers
 SPRINGER

https://www.springer.com/journal
/40745/updates/18175858
Accounting and Finance
Association of Australia
and New Zealand
https://www.afaanz.org/call-
papers
Accounting and Finance
Association of Australia
and New Zealand
https://onlinelibrary.wiley.c
om/journal/1467629x
Photo’s Name
 Why call for papers?
• Lebih cepat proses reviewnya
• Lebih “ringan” proses reviewnya
• Latar belakang editor tertulis dengan jelas
 Tips
• Pilih topik yang paling relevan dengan minat Anda
• Pertajam keunikan ide yang Anda miliki
• Baca beberapa artikel dari editor
• Sitasi beberapa artikel dari editor
THANK YOU