Advanced Behavioral Accounting (Meeting 3)

Group 4:
1. Ni Putu Diah Kartini (2281611030/05)
2. Ni Made Pradnya Indira Swari (2281611031/06)
3. Ni Putu Hena Adyani (2281611041/15)
4. I Gede Arya Mahendra Dinata (2281611049/23)
BEHAVIORAL RESEARCH METHODS
Research is a systematic, organized effort to investigate problems and answer
questions. Research begins with a question, requires a clearly stated description of the
problem to be solved, and calls for a plan to answer the question. There are five major
goals of scientific research: description of phenomena, discovery of relationships,
explanation of phenomena, prediction of future events, and influence over events.
Behavioral research is the combination of quantitative and qualitative methods to measure
human behavior, get new data, and analyze the effects of active treatment situations on
human behavior.
The first and the most crucial step in behavioral research is problem definition. The
researcher begins to define the problem by gathering background information, assessing
key internal and external factors, and isolating potential areas of concern. After that,
researcher determined the scope of the project, and describe the key research questions.
In many cases, all areas of potential concern cannot be investigated in a single behavioral
research project. The project scope is usually limited to one or two major questions.
Frequently, a major limitation on project scope is the amount of funds available for the
research.
There are two types of data sources that can be used in behavioral research, namely
primary data and secondary data. Primary data sources refer to the collection of
unpublished data and usually collected directly from the target population, such as
information about measuring attitudes and opinions and behavioral observations.
Secondary data sources refer to the data that have been collected, summarized, and
prepared by others. The main advantage of primary data is that it is closest to the source
of the phenomena and more likely to reflect the truth that we seek. While, the advantages
of secondary data are savings in cost and time, creating benchmarks for evaluating
primary data, and filling information gaps. In collecting data, the researcher can choose
the appropriate data collection technique depends on the circumstances and nature of the
research project. Data can be collected by observation of behavior, by surveys, or by
experiments. Observation may or may not involve direct interaction with the people
whose behavior is under study. With a survey, there is interaction between a researcher
and respondent. The data could be collected by mail, telephone, or personal interview.
While, experiments are used when a researcher wants to manipulate or control certain
variables in order to establish a cause-and-effect relationship.
The development of the questionnaire or research instrument is another crucial step
in the research process. The questionnaire must encourage cooperation from the
respondents and be designed to collect valid and reliable information. A well-worded and
well-designed questionnaire should provide information that is both valid and reliable.
Last step is data analysis and report preparation. Before data can be analyzed, it
must be edited and coded. Information collected from interviews or questionnaires should
be examined to avoid omissions or obvious errors. The final report should convey the
conclusions drawn from analysis of the data. The report should provide a statement of
purpose, specify the major research questions addressed, provide necessary background
material, describe the research methods used, present findings and conclusions, and give
recommendations for action.

Source:
Siegel, G., & Ramanauskas-Marconi, H. 1989. Behavioral Accounting. South-Western
Publishing Co.