Lecture 3 + 8 - Theory + Research types

Question 1

What is a scientific theory?

Answer 1

• World understanding
• Explain observed phenomena
• Basis for knowledge building
• Approach to data analysis
• Affect questions & methods used
• Trade-off: Simplicity, generality & accuracy
• Basis for good research: Contribute to theory
• Allow different views: Not common sense
• Add causal explanation not visible in result itself
• Look at construct & variables relations
• Reflect both knowledge prod. & system itself

Question 2

(!!) Describe the difference between deductive and inductive research

Answer 2

Deductive research:

General:
- Theory-derived questions: Prior theories
- Mostly quantitative
- Often if causal relations

Usage:
- Formulate RQ
- Add coherence to design
- Develop hypothesis
- Interpret result

____________

Inductive research:

General:
- Starts from empirical data
- Largely qualitative
- More open-ended: No prior theories
- Theorize world

Usage:
- Formulate RQ
- Develop interview guides
- Select data
- Interpret data

Question 3

(!!) Describe a theory in general, its usage, what it impact & what it is NOT

Answer 3

General:
- State relationships of concepts & variables
- Within boundary assumptions & constraints
- Understand operations & processes of variables
- How, when & why > What

Usage:
- Guide deductive research design: Ask right question
- Help analyze data & interpret results
- Organize & categorize relevant info
- Reduce complexity
- Interpret situations, cases, statements
- Basis for hypothesis: Testable
- Communicate ideas & interpret research results
- Explain & predict

What it impacts:
- Problem
- Question
- Methodology
- Data source
- Data collection
- Analysis
- Results
- Discussion

NOT theory:
- Simple concepts, constructs & variables
- Data category systems
- Metaphors
- The truth
- The ultimate goal of research

Question 4

(!!) What is a construct, measurement rule, variables, hypothesis, causes & level of analysis?

Answer 4

Construct:
- Variable constructed by scientist
- EFA crucial for construct creation
- Abstract > Concrete variable
- Latent > Observable variable
- General > Specific behavior
- Not spotted directly: Approximated unit
- Hypothesized entity: System or population
- Variables assumed to differ
- Min. Three questions
- Eg. The big five

Measurement rule:
- Rules for construct
- Eg. Operationalization

Variable:
- Observable, manageable & measurable units
- Factor whose change or difference is studied
- Two or more values
- Map relation between element into system / scale
- Operational configuration of construct

Hypothesis:
- Concrete, operational statement of broad relationship between variables

Causes:
- Explain relation between variables

Level of analysis:
- Level at which variation of interest occur
- Individual, sub-unit, firm or beyond firm
- Can be about firm despite person asked

Question 5

What is meant by statistical model?

Answer 5

• System of variables & equations
• Predict distribution of endogenous variables by exogeneous ones
• Predict well-developed theory: Ofte generate model
• Model compared to independent collected obs.
• Model tested for goodness of fit

Question 6

Describe the criteria for evaluating theories

Answer 6

Falsifiability, logical- & empirical adequacy:

Non-contradictory:
- X require Y & vice versa

Non-tautological:
- Predicted effect not already incl. in assumed cause

Measurable/testable:
- Poss. to valid operationalize constructs involved

_________

Coherence:
- Poss. refute of construct theories

Validity:
- Not confirmable, only reject-able

Dis-confirmable:
- Construct & variables must be able to be researched

Question 7

(!) How do you give theories explanatory potential & predictive adequacy?

Answer 7

Consistency:
- Theory not contradict established empirical fact
- Theory should try predict established empirical fact

Interestingness:
- Seek new & useful prediction

Corroboration:
- Secure relevance & engagement
- Ratio between confirmed & falsified hypothesis must be high

Accuracy:
- Quantitative predictions should fit data as closely as possible

Parsimony:
- Seek simplest poss. theory

Question 8

(!!) Describe the key dimensions of a paradigm

Answer 8

General:
- Used to categorize social science
- Summarize the objective/subjective scale

__________

Ontology:

General:
- The world we theorize
- Nature of existence & reality
- Assumptions about world
- Individual in relation to world
- Self-determination theory vs. Agency theory

Either or:
- Individual consciousness: Realism. World exist independently out there
- Concrete construction: Relativism. Social reality created or project of senses

__________

Epistemology:

General:
- How we access to / get knowledge of the world
- Nature of knowledge
- Knowledge of poss. to gain knowledge about world
- Is our interview or data reliable?

Either/or:
- Interpretation: Researcher active role in knowledge construction
- Observation: Objective or neutral & describe world

__________

Methodology:
- Based on ontology + epistemology elements
- How to investigate
- How methods eliminate bias & create neutrality
- How to give voice to diff. participants
- Knowledge on how to get knowledge about world
- Research design
- Not methods: The tools to do so

Either/or:
- Hermeneutic: Subjective experience. Obs. & in-dept interviews
- Scientific method: Physical, natural world. Statistical techniques & surveys

__________

Human nature:

General:
- Relation between human & their environment

Either/or:
- Determinism: Determined & constrained by external environment
- Free will: People autonomous w. free-will creating own environment

___________

Areas w. practical consequences:
- Topic
- Focus
- What is seen as “data”
- Data-collection
- Data analysis
- Theorization
- Research accounts

Question 9

(!!) Describe the Hopper & Powell model

Answer 9

Objective-subjective dimension:
- Six ontological assumptions
- From objectivity to subjectivity: Phsycical laws vs. reality only existing conciously

__________

Society approach dimension:
- Radical change
- Regulation

___________
___________

Categories:

Mainstream accounting research:

General:
- Objective
- Quantitative: Generalization
- Actors predictable
- Analytical
- Mathematical logic models
- Dysfunctional behavior handled by control
- Passive human: Seek goals rationally
- ? Validity criteria often abandoned
- Neopositivistic

Functionalism:
- People constrained by social world
- World composed by external & independent objects & relationship

Neoclassical theory:
- Info = Available, free & certain
- Individual DM isolated: No group decisions
- Efficient resource allocation achieved in markets
- Extremely complex, sophisticated decision models
- “The costly truth approach”
- Theory-practise gap
- Only usable for general trends

Examples:

Agency theory:
- Positivistic accounting research
- Separate owner & decision maker: Agent & principal
- Assume rational economic person
- Maxing personal utility: Self-interest

__________

Interpretive research:
- Subjective
- Qualitative
- Actors unpredictable
- Social reality created by human interaction
- Humans act by free will & social & historical context
- Social world create reality
- Peoples perception of ‘reality’ > External independent ‘reality’
- Actors understand differently
- Validity criteria often abandoned
- Social practice dont naturally occur: Interpretation
- Focus: Interplay in social structure & how individuals interpret it
- Include institutional theory: Firms more alike
- Generalizability: Low
- Dept & importance of context: High
- R: Align w. our theories

__________

Critical accounting research:
- Subjective
- Qualitative
- Actors unpredictable
- Actors understand differently
- Generalizability: Low
- Explore & change social life conditions
- See MA-techniques as power techniques
- Language is creator of reality, not the individual
- Accept human intention & rational, yet critically analyzed
- Assume human have false consciousness & ideology
- Maxistic thinking

Question 10

Describe alternative developments to MA & trends

Answer 10

Developments:

Behavioral accounting research:
- How individual react to accounting info
- How people impact budgets

Organization theory / contingency theory:
- How organizational features play a part in MA
- How MA adapt to environment or context: Eg. Beyond budgeting, relative PM´s
- No one size fits all

___________

Trends:
- Interest in dynamic change in organizational & societal levels
- Increased questioning validity of scientific methods for research of social questions

Question 11

Describe the literature review

Answer 11

General:
- Creative construction
- Require link of review, RQ & results

Purpose:
- Overview of topic knowledge
- Place project in context of existing research: Show study relevance
- Show control over genre
- Prevent googling or just using papers in class