Cross-Sectional Field Studies in Management Accounting Research—Closing the Gaps between Surveys and Case Studies

2005 ◽  
Vol 17 (1) ◽  
pp. 119-141 ◽  
Author(s):  
Anne M. Lillis ◽  
Julia Mundy
Keyword(s):  
Field Study ◽  
Management Accounting ◽  
Field Studies ◽  
Cross Sectional ◽  
Research Issues ◽  
Construct Definition ◽  
Study Approach ◽  
Design Attributes ◽  
Closing The Gaps ◽  
Organizational Stories

While empirical researchers in management accounting frequently address overlapping research issues using a variety of methods, there is little evidence of productive dialogue addressing the uncertainties and ambiguities raised within each stream of research. For example, survey researchers frequently call for deeper field-based insights into conflicting or ambiguous findings. Case study researchers convey rich organizational stories of management accounting in context. However, these field-based findings are rarely used to resolve the ambiguity in construct definition, measurement, and inter-relationships that plague our empirical research bases. In this paper we seek to regenerate interest in a method that has been implemented in the past to promote productive field-based dialogue on issues related to complex constructs and their interrelationships. The method is best illustrated by the cross-sectional field study approach adopted by Merchant and Manzoni (1989) to study budget target achievability. By considering the Merchant and Manzoni (1989) study as well as two other examples (Bruns and McKinnon 1993; Abernethy and Lillis 1995) we identify the range of questions suited to this method and how the method contributes significant insights to the management accounting literature. We also articulate the design attributes of cross-sectional field studies by explicitly linking the rationale for these studies with the complexity of the phenomenon under study, sampling logic, instrument design, and data analysis protocols. The insights produced from the relatively few published studies using a cross-sectional field study method suggest that opportunities for the application of this method may be underexploited.

scholarly journals Field Studies of Ecology Impacts: The role and Its Contribution to Quality of Education Model Developed Based on Research Paradigm

EDUSAINS ◽  
2019 ◽  
Vol 11 (1) ◽  
pp. 70-77
Author(s):  
Kristiyanto Kristiyanto
Keyword(s):  
Field Study ◽  
Real Life ◽  
Field Studies ◽  
Quality Of Education ◽  
Current Field ◽  
Study Approach ◽  
Life Problems ◽  
Learning Success ◽  
Education Model

STUDI LAPANGAN DAMPAK EKOLOGI: PERAN DAN KONTRIBUSINYA TERHADAP PENGEMBANGAN KUALITAS MODEL PENDIDIKAN BERDASARKAN PARADIGMA PENELITIAN AbstrakMengembangkan model pendidikan yang baik dan dinamis dalam prosesnya, seharusnya dapat meningkatkan kualitas induvidu maupun kelompok mahasiswa atau peserta didik di perguruan tinggi (PT), agar dapat menyesuaikan diri terhadap dinamika perubahan zaman, sehingga studi lapang salah satu langkah yang perlu mendapat perhatian, dimana secara tidak langsung kegiatan ini mampu meningkatkan kualitas (SDM) dalam rangka menghadapi permasalahan dimasa mendatang yang semakin kompleks, disamping sebagai modal utama dalam mempersiapkan SDM yang berkualitas, baik sebagai pendidik (guru) maupun seorang peneliti yang professional dan kompeten dalam bidangnya. Tujuan dari kegiatan studi lapang tersebut, masih dihadapkan dengan minimnya SDM, sehingga tidak mudah untuk mengimplementasikannya secara dinamis dan berkelanjutan, sehingga tujuan dari penelitian ini, akan mengeksplore atau mengkaji lebih detail tentang peran dan kontribusi studi lapang di kalangan PT, yang tentunya membutuhkan proses pembelajaran yang lebih baik, dalam membentuk kualitas SDM yang berkualitas. Metode yang digunakan dalam penelitian ini, lebih melihat pada dinamika persepsi dan interpretasi mahasiswa, yang berkaitan dengan pengalamannya selama di lapang, dan sejauh mana keberhasilan yang diperoleh atau dicapainya, setelah melakukan studi lapang yang berupa produk ilmiah, seperti naskah ilmiah, baik berupa bentuk laporan penelitian maupun jurnal, kemudian proses diskusi panel di dalam kelas. Hasil penelitian menunjukkan bahwa metode studi lapang salah satu kegiatan yang tidak mudah dilakukan, ketika menyusun sebuah laporan yang ilmiah, hal ini dapat dilihat dari aspek lemahnya argumentasi ilmiah yang dibangun, sehingga permasalahan ini, menjadi memberi gambarkan kepada semua pihak, bahwa model pendidikan ini perlu di ubah, dengan memodifikasi sebuah kurikulum yang lebih dinamis, dan tentunya juga disesuaikan dengan perkembangan zaman. AbstractDeveloping quality of education model in learning process was ought to increase skills of both individual and group of students in order to pave their readiness for today’s competitive era. Field study is an approach in learning that may develop to increase the quality of student, particularly in confronting with real life problems. This research was aimed to study the role and contribution of the field study to increase the quality of students. Using students’ perception and interpretations on the study field learning approach, this study tried to answers queries on the extent of study field approach for their learning success. Results revealed that the current field study approach was one of difficult approaches to be implemented in learning. During report development, for example, it was found that there are writing skills that need to be developed. It is suggested from this study, therefore, that field study approach needs to be more dynamic and its curriculum needs to be adjusted with the current development.

Can Alcohol Intoxication lead to Safer Sex? A Field Study Approach

1999 ◽  
Author(s):  
Tara K. Macdonald ◽  
Mark P. Zanna ◽  
Geoffrey T. Fong ◽  
Alanna M. Martineau
Keyword(s):  
Field Study ◽  
Alcohol Intoxication ◽  
Safer Sex ◽  
Study Approach

Effects of Trust and Threat Messaging on Academic Cheating: A Field Study

2021 ◽  
pp. 095679762097751
Author(s):  
Li Zhao ◽  
Jiaxin Zheng ◽  
Haiying Mao ◽  
Xinyi Yu ◽  
Jiacheng Ye ◽  
...  
Keyword(s):  
Field Study ◽  
Academic Integrity ◽  
Large Scale ◽  
Theoretical Foundation ◽  
Empirical Evaluation ◽  
Psychological Theory ◽  
Field Studies ◽  
Educational Institutions ◽  
Academic Cheating ◽  
College Classrooms

Morality-based interventions designed to promote academic integrity are being used by educational institutions around the world. Although many such approaches have a strong theoretical foundation and are supported by laboratory-based evidence, they often have not been subjected to rigorous empirical evaluation in real-world contexts. In a naturalistic field study ( N = 296), we evaluated a recent research-inspired classroom innovation in which students are told, just prior to taking an unproctored exam, that they are trusted to act with integrity. Four university classes were assigned to a proctored exam or one of three types of unproctored exam. Students who took unproctored exams cheated significantly more, which suggests that it may be premature to implement this approach in college classrooms. These findings point to the importance of conducting ecologically valid and well-controlled field studies that translate psychological theory into practice when introducing large-scale educational reforms.

scholarly journals Analytical Performance of the Exacto Test HIV Self-Test: A Cross-Sectional Field Study in the Democratic Republic of the Congo

2020 ◽  
Vol 7 (12) ◽  
Author(s):  
Serge Tonen-Wolyec ◽  
Jérémie Muwonga Masidi ◽  
Luc Ferdinand Kamanga Lukusa ◽  
Gaetan Nsiku Dikumbwa ◽  
Angèle Sarassoro ◽  
...  
Keyword(s):  
Field Study ◽  
Democratic Republic ◽  
Analytical Performance ◽  
Viable Option ◽  
Excellent Performance ◽  
Cross Sectional ◽  
Performance Sensitivity ◽  
Self Testing ◽  
Republic Of The Congo ◽  
Self Test

Abstract The Democratic Republic of the Congo (DRC) has begun implementing HIV self-testing to boost the first “95” of the UNAIDS 95-95-95 targets by 2025. This study aims to assess the performance and usability of the Exacto Test HIV (Biosynex, Strasbourg, France) self-test in the lab and in the field. The Exacto Test HIV self-test demonstrated high virological performance (sensitivity, 99.6%; specificity, 100%) in the lab and in the field in the hand of untrained users (sensitivity, 100%; specificity, 98.9%). Taken together, the excellent performance and usability characteristics of the Exacto Test HIV (Biosynex) self-test make the kit a viable option for HIV self-testing in the DRC.

scholarly journals Analysis of the Role of Parent’s Lifestyle by the Authoritative Parenting Style in Girls of Grade Three of High School in Zahedan: A Cross Sectional Study

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Azam Akbarizadeh ◽  
Khadijeh Khoeini
Keyword(s):  
High School ◽  
Parenting Style ◽  
Field Studies ◽  
Cross Sectional Study ◽  
Sample Volume ◽  
Authoritative Parenting ◽  
Cross Sectional ◽  
Authoritative Parenting Style ◽  
Political Economic

Background: Every family applies a certain educational style in individual and social education of their children. These styles are influenced by many factors, including cultural, social, political, economic styles, etc. The parents’ lifestyle is one of styles that have a great impact on parenting. In this regard, the goal of present research is analysis of the role of parent’s lifestyle by the authoritative parenting style. Methods: The research method is descriptive-analytic based on library, documentary and field studies. Statistical Society of the research is all intelligent girls of grade three in high school of Zahedan during 2015-2016 school years. Cochran formula has been used to determine the sample volume which 311 people were estimated. Spearman statistical methods and multiple regressions have been used to analyze the data. Results: The results of the research show that the lifestyle and its components have a significant correlation with authoritative parenting style and can predict it. Conclusion: The findings of this study, while having applicable aspects in this domain, can be helpful in planning supplementary remedial procedures.

scholarly journals Comparison of different Parameters of Heart Rate Frequency of Tasks Performed during Aircraft Open-Basket Ground Deicing Activities

2020 ◽  
Vol 4 (6) ◽  
Author(s):  
Landau K
Keyword(s):  
Heart Rate ◽  
Cardiac Output ◽  
Field Study ◽  
Small Sample Size ◽  
Field Studies ◽  
Small Sample ◽  
Upper Body ◽  
Evaluation Measure ◽  
Cardiac Cost ◽  
Working Heart

Plane deicing is mandatory to insure safe plane take-off. Previous human factors studies have shown that open-basket deicing activity can be improved. The objective of the paper is to compare heart rate assessment models within a field study with numerous influencing variables and small sample size as well as to deepen our understanding of the most demanding openbasket tasks using cardiac output. A field study in a Canadian centered plane deicing facility was conducted in 2016-2017. 12 participants contributed to a thorough description and analysis of open-basket deicing activities. Respiratory and cardiac output of these participants was collected using Hexoskin vests. Working heart rate, heart rate reserves as well as calculations of absolute cardiac cost were done. Working heart rate (WHR), Heart Rate Reserve (HRR) and Absolute Cardiac Cost (ACC) do not behave uniformly for the majority of participants. In field studies with a large number of influencing variables on the heart rate, it is usually not sufficient to consider one single evaluation measure like WHR. In the interest of protecting employees, it seems to make sense to use the more cautious measures HRR or ACC as parameters instead of WHR. Superimposed activities (e.g. forced postures and dynamic use of upper body) have a significant effect on heart rate increases. In 8 out of 11 cases we have fatigue-related increases in heart rate over the observation period. Similar studies need to be conducted in other aircraft deicing facilities.

scholarly journals Strategi Pusaka Sakinah dalam Menjawab Tantangan Ketahanan Keluarga dalam Permasalahan Pernikahan Dini

2021 ◽  
Vol 14 (2) ◽  
pp. 133
Author(s):  
Zaenal Mustaqim ◽  
Abas Mansur Tamam ◽  
Imas Kania Rahman
Keyword(s):  
Qualitative Research ◽  
Human Development ◽  
School Curriculum ◽  
Family Resilience ◽  
Analytic Study ◽  
Early Marriage ◽  
Cross Sectional ◽  
Study Approach ◽  
The Family ◽  
New Ideas

<p class="15bIsiAbstractBInggris">Family resilience is an important factor in human development. Various ways can be done to build it. Pre-marital guidance is an effort to answer the problem of family resilience. This study aims to describe the form of the family resilience program at the Ciawi Religious Affairs Office and its suitability in addressing the problem of family resilience, which in this case is the problem of early marriage. This type of research is qualitative research with an analytic study approach. This study resulted in the findings that of the three family resilience programs in the KUA Ciawi, the Pusaka Sakinah program has steps that lead to overcoming the problem of early marriage in the form of cross-sectional services, where the KUA can work together with schools. By aligning pre-marital guidance with the school curriculum to provide an understanding of everything related to early marriage. And to realize the cooperation of the Ciawi KUA with the school, a clear, systematic, and directed program is needed that has not been stated concretely in the implementation instructions for the Sakina Heritage. This research is expected to generate new ideas or strategies in an effort to increase family resilience through the Pusaka Sakinah program.</p><p class="16aJudulAbstrak"><strong>Abstrak   </strong>                               </p><p class="16bIsiAbstrak">Ketahanan keluarga merupakan faktor penting dalam membangun manusia. Berbagai pihak telah brusaha melakukan kearah sana. Bimbingan pra-nikah adalah salah satu usaha untuk menjawab permasalahan ketahanan keluarga. Penelitian ini bertujuan mendeskripsikan bentuk program ketahanan keluarga di Kantor Urusan Agama Ciawi yang salah satunya adalah Pusaka Sakinah dan kesesuiannya dalam menjawab permasalahan ketahanan keluarga, yang dalam hal ini adalah masalah pernikahan dini. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi analitik. Penelitian ini menghasilkan temuan bahwa dari tiga program ketahanan keluarga yang ada di KUA kecamatan Ciawi, program Pusaka Sakinahlah yang memiliki langkah yang mengarah pada mengatasi masalah pernikahan dini berupa layanan lintas sektroal, dimana KUA dapat bekerajasama dengan sekolah. Dengan cara menyelaraskan bimbingan pra-nikah dengan kurikulum sekolah untuk memberikan pemahaman tentang segala yang terkait dengan peranikahaan lebih dini. Dan untuk mewujudkan kerjasama KUA kecamatan Ciawi dengan pihak sekolah ini diperlukan program yang jelas terinci, sistematis dan terarah yang belum disebutkan secara kongkrit dalam petunjuk pelaksanaan Pusaka Sakina tersebut.  Dari penelitian ini diharapkan melahirkan ide atau strategi baru dalam usaha meningkatkan ketahana keluarga melalui program Pusaka Sakinah</p>

scholarly journals Hubungan Dukungan Keluarga dengan Tingkat Harga Diri pada Penderita Stroke di Rumah Sakit Umum Royal Prima Medan

2020 ◽  
Vol 4 (2) ◽  
pp. 66
Author(s):  
Yusmawarnita Zai ◽  
Kandrinus Bu’ulolo ◽  
Novy Fajariani ◽  
Yasozatulo Hulu ◽  
Ruslan Efendi Gulo ◽  
...  
Keyword(s):  
Family Support ◽  
Self Esteem ◽  
Cross Sectional Study ◽  
P Value ◽  
Stroke Patients ◽  
Chi Square ◽  
Cross Sectional ◽  
Study Approach ◽  
Chi Square Test ◽  
Relationship Of

Stroke is a condition where a part of the brain is suddenly disturbed which is caused by a lack of blood supply, which causes an inhibition of metabolic processes. As a result of a stroke affects the psychological function of the patient, so the patient feels his level of self-esteem decreases or is low. The role and support of families play an important role in the rehabilitation process to provide health services for stroke patients. The aim is to find out the relationship of family support with the level of self esteem (self-esteem) in stroke patients at the Royal Prima Medan Hospital in 2019. The design used a "cross sectional study" approach with a population of 2,690 people. Samples were stroke patients at RSU Royal Prima medan, as many as 25 respondents using accidental sampling techniques and questionnaires as research instruments. The test used is the chi-square test. The results of the study Based on the chi-square test found p value (<0.05) statistically shows that there is a relationship between family support and the level of self esteem (self-esteem) in stroke patients specifically there is a relationship between informational support (p-value = 0.009), assessment support (p-value = 0.003), Instrumental support is obtained (p-value = 0.009), Emotional support (p-value = 0.004) with the level of self esteem (self-esteem) in stroke patients. This research shows that good family support will positively impact the level of self esteem (self-esteem) in stroke patients.

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