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This course situates
accounting and organization management research in the context
of scientific inquiry generally, and social science in
particular. It introduces students to the philosophical
background of epistemological and metaphysical issues, the
framing of scientific research, theory development, and the
formulation of testable hypotheses. Operationalization,
measurement and validity issues are studied, and a wide range
of research paradigms and methodologies for accounting and
organization management research are introduced and
illustrated.
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| Class |
Date |
Topic |
Readings |
Assignments
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Philosophy
of Science
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| 1 |
September 2 |
Introduction
Classical Philosophy of Science (1)
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(L) Chapters 1 - 8
(P) 1
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| 2 |
September 9 |
Classical Philosophy of Science (2)
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(L) Chapters 9 - 12
(C) Chapters 1 - 7
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Questions
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| 3 |
September 16 |
Contemporary Issues in the
Philosophy of Science
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(L) Chapters 13 - 19
(C) Chapters 8 - 16
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Questions
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| 4 |
September 23 |
Philosophy of Social Science
Scientific Method
Theory Building and Hypotheses
Normative, Descriptive and Prescriptive Models
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(P) 2 - 7
(K&L) Chapters 1 - 3
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Questions
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Social
Science Methods
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| 5 |
September 30
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Operationalization, Measurement and
Reliability
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(K&L) Chapters 26 - 27 |
Questions
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| 6 |
October 7
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Validity Issues: Internal,
External, Statistical Conclusion, Construct, Convergent and
Discriminant Validities
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(K&L) Chapters 18 - 20, 28 |
Questions
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| 7 |
October 14 |
Experimental, Quasi-experimental
and Non-Experimental Methods
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(K&L) Chapters 22 - 24 |
Questions
Philosophical Essay
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| 8 |
October 21
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A Survey of Statistical Methods
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(K&L) Chapters 9, 12 - 15
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Questions
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| 9 |
October 28 |
A Survey of Statistical Methods
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(K&L) Chapters 32 - 35 |
Questions
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Accounting
& Organization Management Research
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| 10 |
November 4 |
Critique and Defense
Correlation
Moderation, Mediation and Suppression
Statistical Investigation (using SPSS)
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(P) 8 - 10 |
Questions
Outline Research Proposal
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| 11 |
November 11
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Critiques and Defense
+++
Contemporary Accounting Research:
(Archival Research
Experimental Markets)
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(P) 11 - 13, 15 - 17
***
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Questions
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| 12 |
November 18 |
Qualitative Methods
Naturalistic Inquiry
Contemporary Accounting Research:
(Theoretical Research and Analytical Models
Economic Analysis
Game Theory
Normative Models
Behavioral Research)
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(K&L) Chapters 29 - 31
(P) 14, 18 - 23
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Questions
Draft Research Proposal
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November 25 |
THANKSGIVING BREAK |
| 13 |
December 2 |
Ethical Considerations
Survey Data
Verbal Protocol Analysis
Field Studies
Case Studies
Clinical Studies
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(K&L) Chapters 17, 25 |
Questions
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| 14 |
December 9 |
Research Design Summary
Proposal Presentations |
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Questions
Final Research Proposal
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December 16
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FINAL EXAMINATION |
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| Notes: |
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1. |
Numerical references to
papers (P) are to the list below.
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2. |
Chapter references are
to:
Losee (L)
Chalmers (C)
Kerlinger & Lee (K&L)
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3. |
*** Details of
papers to be announced during the course of the semester. |
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4. |
+++ Guest speaker
planned. |
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| References |
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1. |
Gettier, E. 1963.
"Is Justified True Belief Knowledge?" Analysis,
pp. 121-3.
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2. |
Papineau, D. 1995.
"Methodology: The Elements of the Philosophy of
Science". In Philosophy, Oxford University Press,
edited A.C. Grayling, pp. 123 - 180.
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3. |
Ruben, D.-H. 1998.
"The Philosophy of the Social Sciences". In Philosophy
2, Oxford University Press, edited A.C. Grayling, pp. 420
- 469.
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4. |
Hollis, M. 1996.
"Philosophy of Social Science". In The Blackwell
Companion to Philosophy, Blackwell, edited N. Bunnin and
E.P. Tsui-James, pp. 358 - 387.
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5. |
Rosenberg, A. 2000.
"Social Science, Philosophy of". In A Companion
to the Philosophy of Science, Blackwell, edited W. H.
Newton-Smith, pp. 451 - 460.
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6. |
Mackie, J.L.
1999. "Causes and Conditions". In Metaphysics -
An Anthology, Blackwell, edited J. Kim and E. Sosa, pp.
413 - 427.
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7. |
Fodor, J. 1999.
"Special Sciences". In Metaphysics - An Anthology,
Blackwell, edited J. Kim and E. Sosa, pp. 504 - 514.
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8. |
Steers, R.M. and D.N.
Braunstein. 1976. "A Behaviorally-Based Measure of
Manifest Needs in Work Settings". Journal of Vocation
Behavior, pp. 251-266.
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9. |
R.M. Baron and D.A.
Kenny. 1986. "The Moderator-Mediator Variable Distinction
in Social Psychological Research: Conceptual, Strategic, and
Statistical Considerations". Journal of Personality and
Social Psychology, pp. 1173-1182.
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10. |
E.J. Pedhazur. 1982.
"Statistical Control: Partial and Semipartial
Correlation". Multiple Regression in Behavioral
Research, Chapter5.
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11. |
Dugoni, B.L. and D.R.
Ilgen. 1981. "Realistic Job Previews and the Adjustment
of New Employees". Academy of Management Journal,
pp. 579-591.
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12. |
R.M. Frankel, M.F.
Johnson and K.K. Nelson. 2002. "The Relation between
Auditor's Fees for Non-Audit Services and Earnings
Quality". Working Paper.
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13. |
H. Ashbaugh, R. LaFond
and B.W. Mayhew. 2002. "Do Non-Audit Services Compromise
Auditor Independence? Further Evidence". Working Paper.
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14. |
Y. S. Lincoln and E.
Guba. 1985. "Naturalistic Inquiry". Sage
Publications, pp. 7-159.
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15. |
Frost, C.A., E.A.
Gordon and A.F. Hayes. 2002. "Stock Exchange Disclosure
and Market Liquidity: An Analysis of 50 International
Exchanges". Working Paper.
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16. |
Easton, P.D. and T.S.
Harris. 1991. "Earnings as an Explanatory Variable for
Returns". The Journal of Accounting Research, Vol. 29 No.
1.
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17. |
Lundholm, R. 1991.
"What Affects the Efficiency of a Market? Some Answers
From a Laboratory". The Accounting Review, Vol. 66 No. 3.
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18. |
R. Holstrum. 1979.
"Moral Hazard and Observability". The Bell Journal
of Economics.
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19. |
Stocken, P.C. and R.E.
Verrecchia. 2002. "Initial Public Offerings, Financial
Reporting System Choice, and Disclosure Management". Working
Paper.
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20. |
Gillett, P.R. 2001.
"Possibility Theory: A Fuzzy Logic Approach to Audit
Evidence and Audit Planning Models". Working Paper.
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21. |
Uddin, N. and P.R.
Gillett. 2004. "CFO Intentions to Report
Fraudulently". Auditing: A Journal of Practice and
Theory. Forthcoming. |
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22. |
Hoffman, V.B. and J.M.
Patton. 1997. "Accountability, the Dilution Effect, and
Conservatism in Auditors' Fraud Judgments". The
Journal of Accounting Research, Vol. 25 No. 2.
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23. |
M.S. Beaseley, J.V.
Carcello, D.R. Hermanson, and P.D. Lapides. 2000.
"Fraudulent Financial Reporting: Consideration of
Industry Traits and Coporate Governance Mechanisms".
Accounting Horizons, Vol. 14 No. 4.
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