MULT IPA R A DIG M IN B US INE S S R E S E A R C H
Has udungan Hutas oit, S E , M.A k.
F E B Univers itas 17 A gus tus 1945 J akarta
Metodelah yang harus
melayani peneliti, bukan
s ebaliknya ( B og dan &
A pa itu R is et?
•
Mis ra ( 1989) :
• R es earc h is a proc es s and a means to ac quire knowledg e about any natural or human phenomena. R apid s oc ial, ec onomic and tec hnolog ic al c hang es of modern times are c aus es as well as
effec ts of new dis c overies , inventions and findings in various walks of life. It is often s aid that res earc h is one of the bigg es t indus tries of modern times ...
•
C ooper and E mo ry ( 1995) :
• R is et merupakan s uatu penelitian s is tematik yang bertujuan untuk menyediakan informas i untuk memec ahkan permas alahan
•
S ek aran (1992):
• R is et adalah s uatu us aha yang s is tematik dan terorg anis as i untuk meneliti s uatu mas alah s pes ifik yang memerlukan jawaban
•
Z ik mund (1994):
• R is et merupakan pros es peng umpulan, penc atatan dan analis a data yang s is tematik dan obyektif untuk membantu pembuatan
R is et dan Teori
A Dichotomy between ‘Methodology’
and
‘Method’
•
W hy do we c onc ern?
•
Us ed in a loos e & undis c iplinary fas hion
•
Methodology
• Is a s tudy of princ iples in a way of learning any dis c ipline to ac c ept or rejec t knowledg e
• Its roots in the s c hools of both the philos ophy of s c ienc e and s oc iolog y of knowledg e
• It is involved with the proc es s of thinking and formulating res earc h agendas
• E xamining methods
A Dichotomy between ‘Methodology’
and
‘Method’
•
Methods :
• T he tec hniques or tools by whic h data is g athered and analys ed
• T he way in whic h the following tools c an be c onduc ted
MODE R NIS ME – NOR MALITAS
(K amayanti, 2015)
Positivisme menerima gagasan bahwa metode ilmiah tunggal dapat
diterapkan pada semua bidang studi, meyakini bahwa pengetahuan bersifat
netral, dan merasa bahwa mereka dapat mencegah masuknya nilai-nilai
P OS T MODE R NIS ME – DE K ONS T R UK S I
(J acques Derrida)
R elativitas: T idak ada kebenaran tunggal, tergantung sudut pandang
OBJ E K T IF ? MIT OS BE L AK A
1.
A nda memilih tools dan memilih hasil uji.
2.
A nda memilih metode ( akuntansi memiliki banyak alternatif).
F E NOME NA S OSIA L T E R B E NT UK ME L A L UI T IGA TA HA PA N ( R E A L IT Y C ONST R UC T ION ( OB J E C T IVAT ION) , B E R GE R & L UC K MA NN (1966) : 1. E K S T E R NA L ISA SI
2. O B J E K T I VA SI 3. INT E R NA L IS A SI
A PA K A H PE R IS E T SOS IA L B E B A S NIL A I (V A L UE F R E E ? )
FA K TA NY A PE R IS E T SA R AT NIL A I (V A L UE L A D E N) D A N ME L UK ISK A N SUAT U R E A L ITA D A R I SUD UT PA ND A NG Y A NG T E R B ATA S , C E ND E R UNG ME NGA B UR K A N SIS I L A INNY A . PE R ISE T D A PAT D IA NA L OGIK A N SE B A GA I SE OR A NG PE L UK IS Y A NG ME NY UGUHK A N K A RY A NY A S E SUA I GA MB A R Y A NG D ITA NGK A P D A L A M PIK IR A NNY A .
“I f the object lacked the moment of subjectivity, its own objectivity would become
PAR ADIG MA
T homas K uhn (1962): T he S tructure of S cientific R evolution
K uhn menggunakan istilah paradigma dalam 21 cara yang berbeda.
Mansterman (1970) meredusirnya menjadi 3 paradigma: metafisik,
sosiologis, dan konstruk
Metafisik: konsensus terluas dalam satu disiplin ilmu, yang
membantu membatasi scope bidang ilmu, shg para ilmuwan bisa
memfokuskan diri dalam penelitian.
S osiologi: kebiasaan-kebiasaan nyata, fakta sosial
K onstruk: co/ pembangunan reaktor nuklir memainkan peranan
PAR ADIG MA adalah:
PA ND A NGA N ME ND A S A R D A R I IL MUWA N T E NTA NG A PA Y A NG
ME NJ A D I POK OK PE R SOA L A N Y A NG S E ME ST INY A D IPE L A J A R I
D A L A M SUAT U C A B A NG IL MU PE NG E TA HUA N ( R itzer, 1979).
D imungkinkan akan adanya perbedaan: sudut pandang, teori, tools
K E Y A K INA N D A S A R Y A NG ME NC E R MINK A N S UAT U PA ND A NGA N
D UNIA W I (W OR L D V IE W ) PE NE L IT I T E NTA NG SIFAT D A S A R
R E A L ITA S (D UNIA NY ATA ) T E MPAT IND IV ID U D I D A L A MNY A D A N
J A R A K HUB UNGA N Y A NG D IMUNG K INK A N D E NGA N D UNIA
T E R SE B UT (G uba & L incoln, 1994).
A da 4 paradigma utama dalam penelitian sosial: ( 1) positivism, ( 2) post
positivism, ( 3) critical theory, (4) constructivism
S IS T E M K E Y A K INA N Y G K OMPR E HE NS IF, C A R A PA ND A NG
D UNIA W I, ATA U C A R A K E R J A Y A NG ME MA ND U PE NE L IT IA N D A N
T he B urrell & Morg an S ubjec tive and Objec tive Dimens ion
S ubj ectivist A pproach to S ocial Science
O bj ectivist A pproach to S ocial Science
Nominalism
A nti-Positivism
Voluntarism
Ideographic
R ealism
Positivism
D eterminism
Nomothetic
Ontology
E pistemology
Human Nature
• A kuntans i diang gap s ebagai pengetahuan yg das arnya matematika
F ung s ionalis t, pos itivis t
• P endekatan ilmu alam • Membuktikan mata rantai,
kaus alitas • E rklaren
K uantitatif
• A kuntans i merupakan ilmu s os ial, s os iolog i.
• P endekatan fils afat • E ks ploras i makna (vers tehen) • S tudi kritis
K ualitatif
• E ks is tens ialis me • F enomenologi • G es talt P s yc holog y • C ons truc tivis m • E tnometodolog y • D ekons truks i • P E A • D ramaturgi
A lternatif
Accounting P rofessional Disciplines
A ccounting
K nowledge
F inancial A ccounting Management A ccounting B ehavioural A ccounting International A ccounting Social A ccounting E nvironmental E nvironmental A ccounting C ultural A ccounting Historical A ccounting A uditing A ccounting A ccounting Information Systems Human R esourceHuman R esource A ccounting
No
A ssumption Q uestion ‘ M ainstr eam' ‘ Non M ainstream'
1 Ontological
A ssumption
W hat is the
nature of
reality?
R eality is obj ective and singular , apar t fr om the r esear cher
R eality is subj ective and multiple, as seen by par ticipants in a study
2 E pistemological
A ssumption
W hat is the relationship of the researcher to that researched?
R esear cher is
independent fr om that being r esear ched
R esear cher inter acts with that being r esear ched
3 A xiological
A ssumption
W hat is the
role of value?
V alue fr ee and unbiased
V alue-laden and biased
4 R hetorical
A ssumption
W hat is the language of research?
F or mal
B ased on set of definitions I mper sonal voice Use of accepted quantitative wor ds
I nfor mal
E volving decisions P er sonal voice A ccepted qualitative wor ds
5 Methodological
A ssumption
W hat is the process of research?
C ause and effect
Static design C ontext-fr ee
G ener alisations leading to pr ediction,
explanation and under standing A ccur ate and r eliable thr ough validity and r eliability
M utual simultaneous shaping of factor s E mer ging design C ontext-bound P atter ns, theor ies developed for under standing
A ccur ate and r eliable thr ough ver ification and logical discour se
K r iter ia
Par adigma
Postmoder nism
(R adical H umanism &
S tr actur alism)
Par adigma
M oder nism
(M ainstream/ Positivism)
Per spek tif peneliti Peneliti mengk ategor i k an filsafat ontology, epistemology, human nature, axiologi, r hetor ica dan methodology sesuai dengan par adigma subj ective atau qualitative.
Peneliti mengk ategor i k an filsafat O ntology, epistemology, human nature, axiologi, r hetor ica dan methodology sesuai dengan par adigma obj ective atau quantitative.
E xper ience dan S k ill peneliti
W acana sosial dan logis, wr iting sk ills, computer text-analysis sk ills, libr ar y sk ills
T echnical wr iting sk ills, computer statistical sk ills, libr ar y sk ills
Psychology peneliti T idak menganut ' specific' r ules dan procedures dlm melak uk an r iset, high toler ance for ambiguity, time for lengthy study
M entaati ' specific' r ules dan guidelines r iset, low toler ance, a shor t dur ation
S ifat dar i M asalah R iset E xplor ator y r iset, var iable unidentified, context impor tant
Previous studies, k nown var iables, existing theor ies.
A udience for the study (al., j our nal editor s, reader s, gr aduate committees)
I ndividual and/ or group yang menduk ung par adigma ini
I ndividual and/ or group yang menduk ung par adigma ini
What is multiparadigm?
•
Multiple ways to jus tify the ‘truth’
being res earc hed
•
Multiple ways of ‘s eeing ’
•
Multiple points of ‘view’
•
Multiple pers pec tives to find the ‘truth’
Interdiciplinary: anthropology, pshicology, sociology,
R E F E R E NSI K UA L ITAT IF
1.
C R E S W E L L
2.
B OGD A N & TAY L OR
3.
GUB A & L INC OL N
4.
SPR A DL E Y
5.
D AV ID SILV E R MA N
6.
W IL L IS
7.
L INDA K A L OF
8.
D L L
PE R S PE K T IF PE NE L IT IA N
1.
K ONST R UK T IV ISME
2.
D E K ONST R UK SI
(D E R R ID A )
3.
F OUC A UL D IA N
4.
MA R X IA N
5.
INT E R A K S I
S IMB OL IS
6.
HE R ME NE UT IK A
7.
S E MIOT IK A
8.
F E NOME NOL OGI
9.
D R A MAT UR GI
10. R E L IGIUSITA S
11. S PIR IT UA L IS
P E S AN K E PADA P E NE L IT I (NON MAINS T R E AM)
R E F L E K S I
K uantitatif mainstream:
J alan yang sudah dilalui banyak peneliti. L urus, teratur dan
terukur. Marka jalannya lengkap. S ulit untuk tersesat di jalan
ini. Pejalan terdahulu menceritakan pengalamannya, dan kita
hanya akan mengulanginya. Singkirkan yang abnormal. A man.
K ualitatif non mainstream:
J alan yang belum ramai. B anyak persimpangan dan cabang.
Marka jalan tidak standar. B erliku. Pejalan terdahulu
menceritakan pengalamannya, tetapi tidak pernah akan sama
