scholarly journals Researching Corruption in Asia: The Accountant and “Five Blind Men”

2021 ◽  
Author(s):  
◽  
Ferdinand Coenraad Balfoort

<p>The objective of this thesis is to identify and determine the way in which academic business research has evaluated or determined corruption, bribery and fraud in financial and accounting reporting in China and Indonesia. A subsidiary purpose was to identify how academic accounting researchers have accommodated particular ethnic and cultural aspects in their research. Very few accounting related results were found, especially those linking all variables in a conclusive and convincing manner. This appears to be caused by a lack of agreed definitions of key terms, a confusion over terminology, usage of discredited and myopic models, and an absence of any specific reported financial impacts on both the accounting profession and society globally. As a consequence, only parts of the “proverbial elephant as described by five blind men” (Duen, 2008, Silverstein, 2012) were identified by various authors, and mostly independently of each other. These thesis findings create an opportunity and a challenge for future researchers in this field to take a much more comprehensive approach, incorporating both quantitative and qualitative methods, with the aim of addressing the connection between ethnicity, accounting and corruption in much clearer perspective. In marrying the normally standalone quantitative with qualitative methods it is expected that researchers will be able to achieve a hitherto elusively holistic understanding of the complex layers that propel and impel cultural norms and ethnicity. In order to do this, it is suggested that future researchers consider the application of an embedded research methodology, supported by much broader and deeper analysis and understanding of the various layered ecological influences, as advocated by academics and thought leaders of society alike.</p>

2021 ◽  
Author(s):  
◽  
Ferdinand Coenraad Balfoort

<p>The objective of this thesis is to identify and determine the way in which academic business research has evaluated or determined corruption, bribery and fraud in financial and accounting reporting in China and Indonesia. A subsidiary purpose was to identify how academic accounting researchers have accommodated particular ethnic and cultural aspects in their research. Very few accounting related results were found, especially those linking all variables in a conclusive and convincing manner. This appears to be caused by a lack of agreed definitions of key terms, a confusion over terminology, usage of discredited and myopic models, and an absence of any specific reported financial impacts on both the accounting profession and society globally. As a consequence, only parts of the “proverbial elephant as described by five blind men” (Duen, 2008, Silverstein, 2012) were identified by various authors, and mostly independently of each other. These thesis findings create an opportunity and a challenge for future researchers in this field to take a much more comprehensive approach, incorporating both quantitative and qualitative methods, with the aim of addressing the connection between ethnicity, accounting and corruption in much clearer perspective. In marrying the normally standalone quantitative with qualitative methods it is expected that researchers will be able to achieve a hitherto elusively holistic understanding of the complex layers that propel and impel cultural norms and ethnicity. In order to do this, it is suggested that future researchers consider the application of an embedded research methodology, supported by much broader and deeper analysis and understanding of the various layered ecological influences, as advocated by academics and thought leaders of society alike.</p>


2010 ◽  
Vol 54 (1) ◽  
Author(s):  
Klaus Geiselhart

Household economics and ‘Sozietät’. Collaborative strategies and economic organisation levels of rural households in Botswana. This article explains that a commonly supported livelihood strategy is not self-evident in rural households of Botswana. On the basis of a combination of quantitative and qualitative methods the term ‘Sozietät’ is developed. The term describes the level of economic organisation and whether there is a collaborative strategy within a household. Individuals participate to different degrees and sometimes even distance themselves from the household they live in. It is assumed that resources flow alongside of responsibility lines which are more or less imperative through cultural norms. In the wake of social change such norms might not be met any more. In this respect especially the role of agricultural production was found to change in the rural villages assessed.


2009 ◽  
Vol 89 (1) ◽  
pp. 91-100 ◽  
Author(s):  
Lauren Rauscher ◽  
Bruce H Greenfield

The purpose of this article is to advocate for the use of mixed methods designs in contemporary physical therapist research. Mixed methods designs are used for collecting, analyzing, and mixing both quantitative and qualitative data in a single study or series of studies to both explain and explore specific research problems, thereby enriching the breadth and depth of understanding phenomena. These designs are particularly well suited for physical therapist researchers to reveal the complexity of disablement, rehabilitation, and recovery processes. Although contextual factors influence a person's health condition and recovery, they remain empirically less understood and underexplored by physical therapist researchers. To address this gap, the authors describe various combinations of quantitative and qualitative methods and data within a single study or set of related studies and the decisions that underlie the uses of these combinations. They include examples from current physical therapist research and applications from the International Classification of Functioning, Disability and Health (ICF) model. They argue that the rigorous application of quantitative and qualitative methods and data can propel physical therapist research and practice forward by stimulating new research questions, creating a holistic understanding of patient injury and rehabilitation, and contributing to innovative, complex treatment interventions.


Author(s):  
Nazrul Islam

This chapter explores trends in nanotechnology knowledge creation across scientific disciplines and technology domains, and helps to understand the dissemination of nanotechnology knowledge. In relation to intense global competition in nanotechnology, this study exhibits a forward-looking approach in characterizing nanotechnology research and development trajectories. This research adopts hybrid research methodology, including both quantitative and qualitative methods. The findings imply that nanotechnology knowledge creation and dissemination trends have appeared to bridge divergent disciplines, emphasizing the importance of collaborative research networks among scientists to co-create, share and disseminate nano-knowledge across groups, institutions and borders.


Author(s):  
Nazrul Islam

This article explores trends in nanotechnology knowledge creation across scientific disciplines and technology domains, and helps to understand the dissemination of nanotechnology knowledge. In relation to intense global competition in nanotechnology, this study exhibits a forward-looking approach in characterizing nanotechnology research and development trajectories. This research adopts hybrid research methodology, including both quantitative and qualitative methods. The findings imply that nanotechnology knowledge creation and dissemination trends have appeared to bridge divergent disciplines, emphasizing the importance of collaborative research networks among scientists to co-create, share and disseminate nano-knowledge across groups, institutions and borders.


2017 ◽  
pp. 29-42
Author(s):  
Aldo Pavan ◽  
Isabella Fadda

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.


Sains Insani ◽  
2017 ◽  
Vol 2 (2) ◽  
pp. 81-87
Author(s):  
Nurul Haniza Samsudin ◽  
Puteri Roslina Abdul Wahid ◽  
Salinah Ja’afar ◽  
Mohammad Tawfik Yaakub

This article discusses the reading cognitive ability in Malay Language learning among remedial education children. The cognitive ability among these children was tested based on several reading aspects which include the skills of recognizing or detecting, understanding, and applying as outlined in Bloom’s Taxonomy. This research utilized both the quantitative and qualitative methods in collecting the data. The subjects selected involved eight Standard Three students who were undergoing the remedial class in Puchong, Selangor. The instruments used included both oral and non-oral tests. The research findings indicate that the ability to apply appears to be the most acquired cognitive skill among the subjects (99.58%), followed by the abilities to understand (95.36%), and to remember (95.8%). These findings portray that special remedial children’s cognitive ability level is not only measured from the aspect of reading fluency, but also their abilities in recognizing letters, understanding letter sounds, and applying grammar skills. Keywords: cognitive ability, Malay Language learning, remedial education children ABSTRAK: Makalah ini membicarakan tentang tahap keupayaan kognitif bacaan dalam pembelajaran bahasa Melayu kanak-kanak pemulihan khas. Keupayaan kognitif dalam kalangan kanak-kanak pemulihan khas diuji berdasarkan aspek bacaan, iaitu dengan mengaplikasikan kemahiran mengenal pasti, memahami, dan mengaplikasi seperti yang terdapat dalam Taksonomi Bloom. Kajian ini juga menggunakan kaedah kuantitatif dan kualitatif dalam pengumpulan data. Subjek yang dipilih merupakan lapan orang pelajar darjah tiga yang mengikuti kelas pemulihan khas di Puchong, Selangor. Instrumen yang digunakan ialah ujian lisan dan bukan lisan. Dapatan kajian ini menunjukkan bahawa keupayaan mengaplikasi merupakan keupayaan yang paling dikuasai oleh subjek kajian dalam kemahiran kognitif, iaitu sebanyak 99.58 peratus, diikuti oleh keupayaan memahami 95.36 peratus, dan keupayaan mengingat 95.8 peratus. Dapatan kajian ini menunjukkan bahawa tahap keupayaan kognitif kanak-kanak pemulihan khas bukan hanya diukur daripada kelancaran bacaan sahaja, malah keupayaan mengenal pasti huruf, memahami bunyi huruf, dan mengaplikasi tatabahasa turut diambil kira. Kata kunci: kognitif bacaan, kanak-kanak pemulihan khas, pembelajaran bahasa Melayu


2013 ◽  
Vol 8 (3) ◽  
pp. 249-268
Author(s):  
Basgul Fajzullohonovna Isupova

In this article, an analysis of the fundamental methods of risk assessment and risk management of credit portfolio is conducted. In particular, complex and qualitative methods of risk management of credit portfolio studied in details, namely analytical, statistical and coefficient methods. Based on the coefficient method the author proposes a number of standards for the assessment of potential losses in credit activity. 


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