copyright © 2010 neale g. o'connor. all rights reserved. week 1 overview of course

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved.

Week 1Overview of course


• Assessment

• Learning Philosophy

• Resources on the Web

• Photo & Job details

• Introduction to Scientific Research

Week 1


AssessmentAssessment

Activity Marks Due date

Research Factory Visit 10 Week 5

3 class quizzes 20 Week 2 to Week 11

SPSS x Statistics Exercise 10 Week 11

Proposal 40 Week 4,8,13

Attendance/ Critical Thinking/ Creativity Questions

20 Week 1 to 13

Week 1


Classroom PhilosophyClassroom Philosophy

• The big picture is more important than the details but the details are very important

• Learning is sacrosanct more important than teaching more important than grades

• I am responsible for teaching we are responsible for learning Student excel and learn, not because they are told to,

but because they want to

Week 1


Your GoalYour Goal

• Why MAIA?• What do you expect from IMA?• What goals so you have?

– Academic goal– Personal goal

• Weaknesses

Week 1


FAILCOMMITMENT

WEAKNESS

FOCUS

SUCCESS

Life Cycle Of LearningLife Cycle Of Learning

Week 1


FAIL


Week 1

WEAKNESS-Time management

-Afraid of what others think-Difficult to understand

English etc


FAIL

WEAKNESS


Week 1

FOCUS-I want to be the best

-I want to be a learning care giver to class

-I want to learn something practical for my job/career

-I want to overcome my weakness in …etc..


FAIL

WEAKNESS

FOCUS


Week 1

COMMITMENT_________________________________________________________________________________________________________


In this Research Methods CourseIn this Research Methods CourseYou will leave your comfort zoneYou will leave your comfort zone

• Weakness- Time management- Afraid of reputation – what others think

• Focus– I want to be a learning care giver for the class– I want to be a leader of the class– I want to be the best, top of class– I want to apply what I learn to my work place (I want to make my

learning count!)

• Commit– Record lectures– Be proactive, speak up, ask questions (be the first to do something)

- Care about what others think, but moderate this with caring about what you (and the class) can learn

Week 1


Resources on the Web Resources on the Web

• Ricebox.com & Brainlid.com– Teaching

• Research Methods

• Read 1999 Research Method Message Board

• Yahoo groups – Subscribe to Yahoo groups– Join my group - Research Method 2002

• Search: “ResearchMethod2002”

Week 1


Resources on the Web Resources on the Web Figure 1. www.Ricebox.com - Asia Links.

www.Brainlid.com - Business Learning ideas and Links

Week 1

http://www.ricebox.com/

http://www.brainlid.com/


Week 1

• Ask Questions

• Answer Questions

• Post files for you to download

• Read 1999 Research Method Message Board

http://groups.yahoo.com/


Photo & Job Details


Week 1

Week 1Introduction


Introduction to Scientific ResearchIntroduction to Scientific Research

• What is Scientific Research ??

• Tree of Knowledge

• Finding a topic of interest

• Library work – the academic literature

Week 1


Please choose two classmates to work through this example with:

First read and think about the question.

1. What external sources of information do you access for your job? List 5 sources of information (be specific – for example which newspaper, which web stie?)

2. Why are these sources important for your current job?

3. To what extent will an article or data you read from these sources will be important in five years time?

a. No value

b. Little value

c. Some value

d. Great value

e. Enormous value

Week 1

Task 1: What is Scientific Research?Task 1: What is Scientific Research?


Task 1: What is Scientific Research?Task 1: What is Scientific Research?

4. What is scientific research?

5. Why is research important?


• Trying to find out something new– Numerous observations, trends, relationships

• Attempting to add to previous knowledge– Building blocks

• Using methods that help prove what we think or expect to see.

Week 1

What is Scientific Research?What is Scientific Research?


What is Scientific Research?What is Scientific Research?

1.Theory and timelessness- Theories versus journalism

2.Building blocks- Can we build (replicate, reproduce and add to) on

the results?

Is polling scientific research?- What do we learn? - Can we build on the results?- Is what we learn actionable in the future?


• Building blocks approach– Keep your project narrow and focused– Not too many variables – You do not have a lifetime to do a research

project. – Do a little bit, let other researchers add to

your results. – Be a building block, don’t try and create

the wall yourself

Week 1

Tree of KnowledgeTree of Knowledge


Figure 1. Tree of KnowledgeFigure 1. Tree of Knowledge- Knowledge Building Blocks- Knowledge Building Blocks

Week 1


Figure 2. Tree of Knowledge Figure 2. Tree of Knowledge – – Theory is the GlueTheory is the Glue

KnowledgeUnderstanding about relationship b/w

Variables & time

InformationSummaries of Data

-Means-Averages

Data

Theory Concepts

Organize the data

Week 1


Figure 3. Research Questions & the Cycle of Knowledge BuildingFigure 3. Research Questions & the Cycle of Knowledge Building

Theory Conditions

ActualConditions

TheoreticalPractice

ActualPractice

1. IndirectQuestions

3. DirectQuestions

2. Hypotheses

GA

P (Y

es or No)

Theoretical ContributionType Report

4. If yes, why the GAP?5. Add to existing knowledge

Consulting Type Report4. Cost-Benefit Analysis

5. Recommended Practice

Week 1


• Drawing on your comparative advantage• Look at practice• Review past MAIA projects• Consultation with potential supervisor• Where do I start

Week 1

Finding a topic of interestFinding a topic of interest


Research Methods

What is in your

that matters!


1. What is your Career of Interest?- What specific knowledge & skills do you need for your

career?

Finding a topic

1. Your Career of Interest____________________________________________________________________________________________________________________________________________________________________________________


1. What is your Career of Interest?- What specific knowledge & skills do you need for your

career?

Finding a topic?

1.Your

Career of

Interest


2. Given your career of interest & knowledge

required:- What professional journal articles can you find that are

directly relevant to you moving ahead in your career

Finding a topic

2. Five Relevant Professional Journal Articles____________________________________________________________________________________________________________________________________________________________________________________


2. Given your career of interest & knowledge

required:- What professional journal articles can you find that are

directly relevant to you moving ahead in your career

Finding a topic?

1.Your

Career of

Interest

2. Five

Relevant Professional

Journal Articles


Finding a topic

3. Scientific Research Articles____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


Finding a topic?

1.Your

Career of

Interest

3.Scientific ResearchArticles

2.Five

RelevantProfessional

JournalArticles


Your Research Proposal Your Research Proposal – Where is it headed?– Where is it headed?

Concerns of other people

Add value to your career

What is in your Heart?

Become a Novelist


Task 2: Your Comparative AdvantageTask 2: Your Comparative Advantage

• Topic of interest evaluation– Your comparative advantage– Research interest– Learning objective

Week 1


1. Draw an organization chart and circle the key personnel in charge of the following decisions in your company (also indicate the extent to which rules and procedures are documented):

• Development of new products and services

• Pricing decisions

• Sourcing of inputs

• The hiring and firing of managerial personnel

• Selection of large investments

• Allocating budget among alternate uses – Performance Evaluation

2. How structured and centralized is your company?

Task 3: Your OrganizationTask 3: Your Organization

Week 1


3. Do you consider the nature of the controls in your company to Western/Hong Kong/Chinese orientated? If so, what are the costs/benefits associated with the controls in place?

4. If your company is controlled partly by international interests, to what extent do the controls reflect the management style of the international party. Or, do you consider the controls to be more local or global in nature?

5. Get information off the internet about your: competitors, markets, suppliers, distributors (any one or two of the above).

Task 3: Your OrganizationTask 3: Your Organization

Week 1


Week 2Library Visits


• Task 1 to 3 – Present/Submit

• Factory Visit – Week 6

• Library Visit – Week 2

Week 2


• Be excited

• Find out who the guru is?

• Find the key articles

Week 2

Library VisitLibrary Visit


1. Subject Management Accounting Financial Accounting Auditing Taxation

3. Get Book/Article Electronic-online Library shelf

2. Database BPO-Electronic Reference library

(ERL)Database

Proquest Database

Figure 4. Library Visit Flow ChartFigure 4. Library Visit Flow Chart

Week 2


1. Visit your college or university library, and locate article from a professional journal tat describes a research study. From the description of how scientific inquiry takes place (which you read about in this chapter), answer the following:

a. What is the primary question posed by the study?

b. What important factors are identified?

c. Is there an hypothesis stated? If so, what is it?

d. Describe the way the information was collected.

e. How could the results of the study affect the originally posed hypothesis?

• Obtain five professional or academic articles that may be related to your topic of interest.

• Note key issues, structure, methods employed in past MAIA projects.

Task 4: Library VisitTask 4: Library Visit

Week 2


Week 3The Research Process


• Recap– Factory Visit Update – What is Research

• The research process

• Structuring the research proposal

Week 3


1. Variables

2. Hypotheses

3. Samples, Population and Concept of significance

4. Criteria for Judging a Research Study

5. Ethical principles

Week 3

The Research ProcessThe Research Process


a. Dependent Variables

A dependent variable represents the outcomes of a research study. For example, if you measure the difference between two groups of adults on how well they can remember a set of 10 single digits after a 5-hour period, the number of digits remembered is the dependent variable.

Week 3

1. Variables1. Variables


b. Independent Variables

An independent variable represents the treatments or conditions that the researcher controls to test their effects on some outcome. An independent variable is also known as a treatment variable, and it is within this context that the term is most often used. An independent variable is manipulated in the course of an experiment to understand the effects of this manipulation on the dependent variable.

Week 3



c. Other Important Types of Variables

1. Control Variable

2. Extraneous Variable

3. Moderator Variable

Week 3



Figure 5. Variable Focus-Stages of Evidence Development

Exogenous

Variables

- Environment

- Institutional

- Market

Accounting

Variables

- Management

- Financial

- Auditing

- Tax

Outcome Variables

- Individual

- Organization

- Market

Performance

Exploratory Refined

Week 3


Tax UniverseTax Universe

Political Risk

Factor Advantages

CountryCountry/Jurisdiction /Jurisdiction

ContextContext

- Political Risk

- Factor Advantages

Government ToolsGovernment Tools

1. Fiscal Tools• Tax System• Other Incentives

2. Monetary Tools• Interest Rates• Currency Stability

Taxpayer Taxpayer BehaviorBehavior

- Foreign Direct Investment

- Export Growth- Tax Loopholes and

Arrangements

Government Policy Taxpayer

How the government can use tax & other tools to achieve objectives

1. Economic Growth

2. Stability

- Domestic Business

- International Business


A good hypothesis provides a transition from a problem statement into a form that is more amenable to testing using the research methods discussed.

Week 3

2. Hypotheses2. Hypotheses


a. The Null Hypothesis What are the basic purposes of the null hypothesis? The null acts as both a starting point and as a benchmark against which the actual outcomes of a study will be measured.

Week 3

Null Hypothesis

Population



Purpose of a null hypothesis

– The null hypothesis acts as a starting point since it is the state of affairs that is accepted as true in the absence of other information.

– The null hypothesis provides a benchmark against which observed outcomes can be compared to see if these differences are due to chance or some other factor.

For example:

H1: There is no relationship between directors shareholding and disclosure or market performance.

H2: There is no relationship between size and adoption of more formal incentive systems in China SOEs

H3: There is no relationship between nationality and mode of FDI in China.

Week 3



b. The Research HypothesisWhile a null hypothesis is a statement of no relationship between variables, a research hypothesis is a definite statement of the relationship between two variables.

For example:

H1: There is a relationship between market competition and adoption of formal incentive systems

H2: There is a relationship between market-based compensation systems and firm’s Investment Opportunity Set (IOS)

Week 3



b. The Research Hypothesis

Week 3

Null Hypothesis

Population

SampleSample

Research Hypothesis



c. Difference between Null Hypothesis and the

Research Hypothesis1. the two differ in that one (the null hypothesis) states there is no relationship

between variables (an equality) while the other (the research hypotheses) does.

2. null hypotheses always refer to the population whereas research hypotheses

always refer to the sample.

3. since the entire population cannot be directly tested, you can never really say that there is actually no difference between groups on a specified dependent variable (if you accept the null hypotheses). Rather, you have to infer it (indirectly) from the results of the test of the research hypothesis, which is based on the sample. Hence, the null hypothesis must be indirectly tested while the research hypothesis is directly tested.

Week 3



Week 3

Hypotheses

Type of Accounting Research

Managerial Financial, Auditing

Null Hypotheses There is no relationship between adoption of formal control systems and Chinese SOE performance.

There is no relationship between presence of audit committee and market performance in high insider-owned companies in HK

Research Hypotheses

There is a positive relationship between adoption of formal control systems and Chinese SOE performance.

There is a positive relationship between presence of audit committee and market performance in high insider owned companies in HK



d. What Makes a Good Hypothesis?In sum, complete and well-written hypotheses

should:

– Be stated in declarative form

– Posit a relationship between variables

– Reflect a theory or a body of literature that

they are based on

– Be brief and to the point, and

– Be testable

Week 3



3. Samples, Population & 3. Samples, Population &

Concept of SignificanceConcept of Significance

Week 3

Population

Level

Type of Accounting Research

Managerial, Tax Financial, Auditing

Institutional

- Can we generalize to

another province or country?

Depends on:

Government tax laws Laws on Foreign Direct Investment (FDI), Merger and Acquisition (M&A) behavior

Depends on:

Security and Professional Accounting body laws

Laws on M&A

Organizational

- Can we generalize to

another organization?

Type of legal entity Type of legal entity


Week 3

Topic Population

China SOE reform China – if the research focuses on reform factors peculiar to China –

e.g. communist party membership

Hong Kong Directors insider Shareholding

Hong Kong – if HK exhibits insider trading and disclosure laws that are specific to HK (and not to the USA)

3. Samples, Population & 3. Samples, Population &

Concept of SignificanceConcept of Significance


a. The Review of Previous Research

b. The Problem and Purpose

c. The Hypothesis

d. The Method

e. The Sample

f. Results and Discussion

g. References

h. General Comments About the Report

Week 3

4. Criteria for Judging 4. Criteria for Judging

a Research Studya Research Study


1. Reading research

2. Research question and motivation

3. Literature review

4. Theory development

Week 3

Structuring the research proposalStructuring the research proposal


• Terminology

• Reading purpose

• Article critique

Week 3

1. Reading Research1. Reading Research


•Research Questions • Ideal question

– Can you answer the question with yes or no?

• More complex questions– Can you answer the question with a list of

factors etc.

• Look at prior MAIA projects

Week 3

2. Research Question and Motivation2. Research Question and Motivation


Examples of basic research questions

- What is the difference in SOE vs non SOE managers’ perception of incentive schemes?

- What factors are driving the success of modern day JVs in china?

- What differences exist in JV success factors between two industries?

- What factors precipitate the dissolution of family based governance structures in HK?

- What factors reinforce the existence of family based governance structures in HK?

- What factors precipitate the adoption of IAS by some H-share companies?

Week 3

Task 5: Research QuestionsTask 5: Research Questions


Week 3

What is the focus of your

Research?

We want toUnderstandBehaviour?

Policy Relevance

Market/ Private

Relevance

ConsultingWhat is your objective?

Theory that explainsthe objective

ConsultingWhat is your objective?

Theory that explainsthe objective

Delineating your Research Rationale and Method

Generate Expectations


Delineating your Research Rationale and Method

Observe Behaviour

Why did you behave in certain way?

Why did you behave in certain way?

Observe Behaviour

Observe Behaviour

ProblemCannot/ difficult toverify

Problem1. Political Bias2. Info Asymmetry


• What are the current building blocks in the research wall of your topic?

• Which blocks are missing?

• Why are they missing?

Week 3

3. Literature Review3. Literature Review


Table 1. Literature Review Template – Stage OneTable 1. Literature Review Template – Stage One

Article Type of study

Basic research

question

Sample Nations implicated,sectors

compared, timeframe

Results

1.

2.

3.

4.

Week 3


Table 2. Literature Review –Categorizing Articles across Table 2. Literature Review –Categorizing Articles across different stage of evidence developmentdifferent stage of evidence development

Major

Contextual

Variable of generalization

e.g. Country

Evidence

Theoretical Empirical

Hong Kong

China

1. 2.

U. S. A 3. 4.

Week 3


• Stages of evidence development

Week 3

3. Literature Review3. Literature Review


EvidenceMajorContextualVariable

of generalizatione.g. Country Theoretical Empirical

Hong KongChina

Large Scale Study

Case Study

U.S.A

Large Scale Study

Case Study

ManagementAccountingResearch

CapitalMarketsResearch

Figure 10. Literature Review-

Stages of Evidence Development


Week 3

Article Type of study

Basic research question

SampleNations implicated, sectors compared,

timeframe etc

Results

1.

2.

• Literature Review Template

– Stage One – Summary of the literature

Task 6a: Literature ReviewTask 6a: Literature Review


Week 3

• Literature Review Template

Task 6b: Literature ReviewTask 6b: Literature Review

Stage Two – Critique of Literature

Theory Model Method

What contending theories exist, that haven’t been explored? What insights may a contending theory bring to the research question at hand?

What variables have yet to be incorporated into the model (omitted variables)?

Are these variables, dependent independent, moderating, or intervening?

What alternative methods exist to examine the research question?

What new insights will an alternative method provide in answering the research question?


• Theory defined• Methodological purpose of research• Research Questions and the Cycle of

Knowledge Building • Theory planning worksheet

Week 3

4. Theory Development4. Theory Development


• Theory defined

– What is theory?

– Why is theory important?

– Give an example?

• Methodological purpose of research– Exploratory study or theory based study

– Theory development or theory testing

• Specifying a model

Week 3



Figure 15. Some approaches to case study in Management Figure 15. Some approaches to case study in Management AccountingAccounting

Prescriptive approachFocus on the optimal decisions

that would be made if idealinformation was provided

Grounded theory approachFocus on the decision making

process. Draw insights from anindigenous setting by focusing on

the process of making the decision itself

Organizational change Approach

Draw insights from an indigenoussetting by comparison to a

previous point in time, say before a particular even that is thought tohave an impact on management

decision making

Comparative approachDraw insights from an indigenous setting by

comparison to processes, phenomena in another country

What angle is your study going to take?

Week 9


Figure 8. Research Questions & the Cycle of Knowledge BuildingFigure 8. Research Questions & the Cycle of Knowledge Building

Theory Conditions

ActualConditions

TheoreticalPractice

ActualPractice

1. IndirectQuestions

3. DirectQuestions

2. Hypotheses

GA

P (Y

es or No)

Theoretical ContributionType Report

4. If yes, why the GAP?5. Add to existing knowledge

Consulting Type Report4. Cost-Benefit Analysis

5. Recommended Practice

Week 3


ManagementAccounting Tool

Transfer pricing Strategic management

accounting Capital investment andpolitical risk analysis

Activity Based CostingBudgeting and control Performance evaluation

Decision making role of managementCorporate FinancingCapital InvestmentTax minimizationProfit repatriationProduct pricing

Customer profitability analysisManagement Control

– Decision Making Focus – Step 1

Must focus on the decisions made by management (because management accounting serves to provide information for managerial decision making).

Which Management Accounting Tool is likely to play a key role in the Decision making role of management Chosen?

Week 2


TheoryInt’l Trade theory (OLI Model)

Strategic Planning (Porter, 1985)Boston MatrixAgency theory

Transactions cost theoryInstitutional theory

Resource-based theory



Theory is called upon to give structure to the factors, issues associated with the decision. Then the relevant management accounting tool can be called upon to see what (if any) and the nature of the role played.

Week 2







TheoryInt’l Trade theory (OLI Model)

Strategic Planning (Porter, 1985)Boston MatrixAgency theory

Transactions cost theoryInstitutional theory

Resource-based theory



What contextual factors are likely to influence the use/non-use of management accounting tool?

Week 2





Contextual (independent)

Variables1.Institutional

2.Environmental3.Organizational

4.Individual



Theory

________________________________________________________________________________________________________________________

Decision making role of management

________________________________________________________________________________________________________________________

– Decision Making Focus – Summary

Note some areas you have an interest in exploring for your case study

Week 2


__________________________________________________________________________________________________________________

Contextual (independent)

Variables________________________________________________________________________________________________________________________


Linking theory with Costs/ Benefits

Costs & Benefits

Dependent VariablesIndependent Variables

Management Decisions



Dependent Variables

Management Decisions

Management Accounting System

Management Decisions about resources help us focus on exactly what information is needed to make more timely and/or more accurate decisions.For example performance evaluation of customer service and sales staff.



These variables are first highlighted by the theory used to examine the information needs of management pertaining to specific decisions. For example, decisions about performance evaluation may invoke agency theory which helps us to identify several independent variables that may be relevant to the information needed to be provided by the management accounting system. Such variables could be a) decentralization, b) competition, c) size, d) culture etc.

Independent Variables



Costs & Benefits

Costs Relate specifically toa) Implementation and b) MaintenanceKnowledge of relevant independent variables will help you tabulate these costs. For example, in more decentralized firms the costs of monitoring performance are likely to be higher because of the greater information asymmetry. Implementing a system that gathers performance data may cause great rebellion among affected staff. Higher socialization (training) and consultancy costs may be incurred.

Benefits- Help management make more accurate, on-time decisions about a) moving, b) removing or c) adding resourcesMore decentralized firms may obtain greater benefits from a system that gathers more detailed performance data – so you can better monitor and motivate staff. That is management have more accurate information where to allocate sales staff, which sales staff to remove and move etc.


Tax UniverseTax Universe

Political Risk

Factor Advantages

CountryCountry/Jurisdiction /Jurisdiction

ContextContext

- Political Risk

- Factor Advantages

Government ToolsGovernment Tools

1. Fiscal Tools• Tax System• Other Incentives

2. Monetary Tools• Interest Rates• Currency Stability

Taxpayer Taxpayer BehaviorBehavior

- Foreign Direct Investment

- Export Growth- Tax Loopholes and

Arrangements

Government Policy Taxpayer

How the government can use tax & other tools to achieve objectives

1. Economic Growth

2. Stability

- Domestic Business

- International Business


Task 7a: Theory DevelopmentTask 7a: Theory Development

Note some areas you have an interest in exploring for your proposal

1. Stakeholder interest in your study

___________________________________________________

2. Objective criterion(dependent variable)____________________________________________________________________

3. Theory____________________________________________________________________

4. Contextual (independent) Variables

____________________________________________________________________


• Theory Planning worksheet– Accounting activity

– Role of the activity

– Examples of applicable Theory

– Literature on theory

– Literature on applying the theory

Week 3



Task 7b: Theory DevelopmentTask 7b: Theory Development

Table 3. Theory - structure literature review planning worksheet Table 3. Theory - structure literature review planning worksheet for Management Accountingfor Management Accounting

Management Accounting Tools

Role of the tool Examples of Applicable Theory or Model

Literature theory

Literature on applying the theory

Example

Transfer pricing

Strategic management accounting

Capital investment and political risk analysis Activity Based Costing

Budgeting and control Performance evaluation

Tax minimisation

Profit repatriation

Capital Investment

Product pricing

Customer profitability analysis

Management Control

Int'l Trade theory (OLI Model)

Int' Trade Theory (OLI Model)

Int'l Trade Theory (OLI Model)

Transactions costs

Economics (Porters Model)

Economics (Porters Model)

Agency theory/Transactions cost theory

Week 3


Week 4Communicating the

Message


1. Variables

2. Hypotheses

3. Samples, Population and Concept of significance

4. Criteria for Judging a Research Study

5. Ethical principles

RECAP – The Research ProcessRECAP – The Research Process


1. Components of the thesis proposal

2. Structuring your writing

3. Diagramming your ideas

4. Presentation Guidelines

5. Referencing & Style

Week 4

Communicating the MessageCommunicating the Message


1. Introduction

2. Literature review

3. Theory

4. Method (proposed)

Week 4

1. Components of the thesis proposal1. Components of the thesis proposal


1. Focus on structure

2. Force the issue – “this is an important topic” then go and tell the reader why.

3. Each paragraph must contain some gold

4. Set a heading for the first of a group of paragraphs


1. Focus on temporal relationship (time)

2. Focus on level relationship (organization versus individual level)

3. What is causing what?

4. What is related to what?

Week 4

3. Diagramming your Ideas3. Diagramming your Ideas


Problems faced by Joint

venture Managers

Andersen Consulting (1995

Business Vision and Strategy

Strength of Partner Relations

Choosing the Right Partner

Strategic Objectives

Ensuring the alignment of the

Partner strategies

Cost Controls

Human Resources

Product Quality

Product Pricing

Competitive Cost Structure

Maintaining a competitive cost

Structure of the JV under various

host PRC government policy and

foreign exchange scenarios.

Control System

The lack of business and

Management control over the

internal operations of the joint venture

Joint Venture

Performance

Main Challenges

drawn from the case study

Figure 2. Bargaining Power in China and the Mode of Governance


JV. But Chinese prefer to have

Management control MOFE

MOFE JV. Foreign prefer to

Have management control

MOFE

WOFE

Foreigner BP

Low HighChinese BP

High

Low

Key Issues

1. Perceptions of each others contributions to the JV, are determined by previous experience and the initiation of the JV.

2. Prior experience, which influences the foreign partners dependence on the environment and perception of opportunistic behaviour.

Figure 3. Framework for Bargaining Power and Mode of Governance for Foreign Investment in China


FOREIGN PARTNER’S BARGAINING

POWER

CHINESE PARTNER’SBARGAINING

POWER

MODE OFGOVERNANCE

PRIOR JVEXPERIENCE

CENTRALGOVERNMENT

INITIATION

SIZE STRATEGICINDUSTRY

PERCEPTIONS OF OPPORTUNITIC

BEHAVIOUR

Figure 4. Framework for your study


CONTROL -MECHANISMS -EXTENT -SCOPE

PERORMANCE

COMMITMENT -$$$ -%EQUITY -STAFF

TRUSTPERCEPTION OFOPPORTUNISIC

BEHAVIOUR

PARTNER SELECTIONGUANXI RELATION

LOCATION


A: THE STRATEGIC IMPORTANCEOF EAST ASIA

B: THE INFLUENCE OF NATIONALCULTURE ON THE USE OF CONTROL

STYSTEM

East Asian versus Western nationComparisons most commonly employed

Local firms in each nation most commonly surveyed

No major study has examined the influence of Different national cultures among East Asian

Nations on the use of control systems

CULTURAL VERSUS NON-CULTURAL EXPLANATIONS

Motivation to examine the relative influence of East Asian cultural differences andTask difficulty on the use of budget emphasis in superior evaluative style

BASIC RESEARCH QUESTIONS

How do individualism and uncertainty avoidance affect the relationshipBetween budget emphasis, task difficulty and job-related outcomes?

C: THE INFLUENCE OF NON-CULTURALVARIABLES

The influence of task difficulty on the use of budget emphasis in superior evaluative style

Only tested in the Western nation context

Figure 1. Motivation for the study


NON-CULTURAL VARIABLETask Difficulty

CULTURAL VARIABLESIndividualism

Uncertainty avoidance

OUTCOME VARIABLESSubordinate managerJob-related tension

Role ambiguity and job performance

MANAGEMENT CONTROLSYSTEM VARIABLE

Budget Emphasis in superiorPerformance evaluation style

Figure 2. Framework for the study


Foreign subsidiaries of Between-firm differences MNCs A versus C

B versus D

Local firms - indicates national cultural differences

Singapore South Korea

Cultural dimension Cultural dimensionscore A score B

Cultural dimension Cultural dimension score C score D

Between-nation differencesA versus BC versus D

- indicates national cultural differences

Figure 2. Framework for the study


Week 4

4. Presentation guidelines4. Presentation guidelinesPresentation guidelines

Preparation

1. AudienceWho is my audience? Motivate the audience

They have a) low, b) medium, c) high knowledge of my topic? Ask a question to the audience. Put the audience into the picture

2. ThemeHave an overriding theme.

What are two or three main points do you want to communicate? Repeat it often is different words

3. TimeHave I planned my time well?

Practice your presentation. Plan to finish before time

4. Cue cards - One card for each paragraph, each point

Use overhead, power point to illustrate diagrams

5. Group presentation – present as a group


Week 4

4. Presentation guidelines4. Presentation guidelines Presentation

1. Relax - Stand, breathe deeply - Try humor and put the audience (and yourself) at ease. Make it less formal.

2. Look - at the audience one by one as you speak - Give them the feeling that you are having a conversation with them

Repeat the theme in different words a thousand (a little exaggerated) times

3. Speak - one statement at a time – stop – wait then show data to support.

Aim to say less and show more. Let the data, diagram speak more loudly than you


1. Times new roman

2. 11 point font – use double space if requested, for purpose of receiving feedback

3. Reference fully – Author, date system- O’Connor (1999) said this …..

- It was said that,”….” (O’Connor (1999)

- Chow, O’Connor and Wu, 2000 = Chow et al., 2000

- Chow, O’Connor and Wu (2000) = Chow et al. (2000)

- follow Accounting, Organizations and Society Journal.

4. Must title all Tables, and refer to them in the text.

5. Consistency is most important

Week 4

5. Referencing & Style5. Referencing & Style


Week 4

Errors

Consistency Yes No

Yes 1. Student doesn’t know correct way

2. Student knows the correct way

No 3. Student:

a) doesn’t know correct way

b) doesn’t care Since the reader cannot know whether it is a) or b) above,

then must assume b)

4. Student knows the correct way

5. Referencing & Style5. Referencing & Style


Table 9. Case Study Proposal Planning WorksheetTable 9. Case Study Proposal Planning Worksheet

Topic (Examples) Research Question

Motivation Data Source/s

Product costing - Activity Based Costing

Transfer pricing

Strategic management accounting

Capital investment and political risk analysis Budgeting and control Performance evaluation

General: What are the costs and benefits of?

Specific: Relate the management accounting tool to a specific problem, or area in the firm

Cite evidence that some problem or gap exists in the management information needs in the organization.

Primary: Interviews

Secondary: Public, newspaper clippings

Week 3


1. One page diagram of proposed framework for the case study – that can include the research question, theory implicated, and data source.

2. Draw a diagram of the motivation of your proposal.

3. Draw a diagram of the framework for your proposal.

4. One page detailing the nature and source of data you expect to obtain.

Task 8: Research ProposalTask 8: Research Proposal

Week 5


Week 5Research Proposal

Presentation


Task 9:Present research proposalTask 9:Present research proposal

• Brief research proposal


Week 6Doing the Research –

Design & Implementation


1. Fitness for the purpose and Diagnostic tests

2. Designing, selecting and Adapting Measures

3. Sampling – Selecting organizations and respondents

4. Data Collection, Questionnaire Administration

5. Questionnaire design and wording

6. Case study method

7. Design issues in international accounting research

Week 6

Doing the ResearchDoing the Research


Figure 9. Making your data Fit for the Purpose Figure 9. Making your data Fit for the Purpose of testing your hypotheses?of testing your hypotheses?

Hypotheses Testing

Diagnostic Tests

Are the diagnostic qualities of the

data of acceptable standard?

Reliability Validity Statistical Method Assumptions

Depends on the level of measurement

Ratio Internal Ordinal Nominal

Sampling error

Does the data compare with descriptive statistics from other sources?

Mean,Mode, Median Range

Depends on sample size determinants

Populations Methods Variables Statistical Model


• Reliability

• Validity

Week 6

Task 10: Diagnostic testsTask 10: Diagnostic tests


• The Measurement Process– What is measurement?

– What are levels of Measurement?•Nominal

•Ordinal

•Interval

•Ratio

• Variable Selection (Task 13)– What variables are to be measured

– How will variables be measured?

Week 6

2. Designing, Selecting and Adapting 2. Designing, Selecting and Adapting MeasuresMeasures


• Diagnostic Issues – Reliability

• When a test measures the same thing more than once and results in the same outcome.

– Validity• Are we measuring what we think we are measuring?

Week 6

2. Designing, Selecting and Adapting 2. Designing, Selecting and Adapting MeasuresMeasures


Task 11: Variable SelectionTask 11: Variable Selection

Week 6


1. Interview an active researcher on your campus, and ask about his or her research activities including:

a. the focus of his or her research interests,

b. Why he or she is interested in this area,

c. what the most exciting part of the research is,

d. what the least exciting part of the research is, and what impact

results of the research may have on his or her particular

discipline

Task 8: Factory VisitTask 8: Factory Visit– Phase One– Phase One

Week 3


• What topic are you interested in?• Contact Researcher in Week 6• First hour of week 6 – Factory visits• Week 6 & 7 – Prepare a critique of

article

Week 2

Factory VisitFactory Visit


• Presentations– Graded on the ability to to generate

class interaction– Class – seek knowledge,

understanding– Participation by all group members

Week 2



• Preparing a critique of your article– Research question– Motivation– Literature review– Theory– Method

Week 2



1. What is the primary question posed by the study?

2. What important factors are identified?

3. Is there an hypothesis stated? If so, what is it, what are they?

4. Describe the way the information was collected

5. How do the results support the original proposed hypothesis?

Week 2



Week 7 Doing the Research -

Sampling and Generalizability


1. What is the purpose of sampling?

2. What is the ideal type of sampling technique?

Week 7

3. Sampling – Selecting Organizations 3. Sampling – Selecting Organizations and Respondentsand Respondents


• (see page 94 of Salkind, 2000)

– Random Sampling•Systematic

•Stratified – where certain population characteristics are relevant to your research question.

•Cluster

– Non-probability Sampling Strategies•Convenience

•Quota

Week 7



• (see page 94 of Salkind, 2000)

– What is Sampling Error?

– How large should your sample be?• Size of population (CPAs in Hong Kong < CPAs in

China

• Research method – Archival Study > Survey > Case Study

• Variables – 10 Variables > 3 Variables

• Statistical Model – Chi-square test < ANOVA = Multiple Regression < Structural Path Model < Structural Measurement Model

Week 7



• Population of interest

• Controlling other variables

• Obtaining organizational support

• Getting right people to answer

Week 7



Diagram showing the relationship of Diagram showing the relationship of Research type to Sample sizeResearch type to Sample size

Focus on Purpose

Focus on

Economic

Consequences

Refined

Research

Exploratory

Research

Low High


Research Plan undertaken for O’Connor, N.G. (1995) “The influence of organizational culture on the use of budget participation by Singaporean-Chinese managers”, Accounting Organizations and Society

1. List of MNCS & other ORGS - Obtain details from trade directories

2. Ring contact in directory

Confirm names, phone numbers and address

Ring contact, top management, director, president.

Most likely you will be referred to HRM or Fin. Manager

Fax or Send out letter, via fax to this manager

Follow up and make appointment

If unable to make appointment

Confirm with manager that he knows who to give the questionnaire to.

Send letters and questionnaire through mail

3. Interview

Tell them what you are doing

Show questionnaire, particularly section C on performance evaluation criteria

View the org. chart and select level of manager to fill out the questionnaire.

Hand out package with questionnaires - say 5 - 8 questionnaires for each company.

4. Follow up about three weeks later. Were he able to hand out all the questionnaires.

5. Coding - On reply paid envelope - Stamps

Your address

6. Use Dictaphone to record your memory of the interview immediately after the event.

7. Use cards system to record notes that come out of each interview.

Week 7



• Research life cycle

• Data collection methods

• Definition and Characteristics of survey and experimental research

• Survey versus experimental research

• Causal Evidence versus Correlational Evidence

• Purposes of pilot study

• Overcoming weaknesses of mail questionnaire

Week 7

4. Data Collection, 4. Data Collection, Questionnaire AdministrationQuestionnaire Administration


• Research life cycle– Need to be aware of the current stage of research in your

topic area.

– For example:-• Management Accounting Research in China – Exploratory

• Capital Markets Research in China – Exploratory

• Capital Markets Research in USA - Developed

Week 7



• Variable focus – stages of evidence development

Week 7



Figure 10. Literature Review -Stages of Evidence Development

EvidenceMajorContextualVariable

of generalizatione.g. Country Theoretical Empirical

Hong KongChina

Large Scale Study

Case Study

U.S.A

Large Scale Study

Case Study

ManagementAccountingResearch

CapitalMarketsResearch


Figure 11. Variable Focus - Stages of Evidence Development

Outcome Variables

-- Individual - Organization - Market - Performance

ExogenousVariables

- Environment- Institutional- Market

Accounting Variables

-Management- Financial- Auditing- Tax

Exploratory Refined


Figure 12. Locating your research in the literature- Example using Management Accounting System

2

1Is there sufficient Exploratory Literature?

No

Why do we see?(Purpose of Management Accounting System)

Yes

What do we see?(Nature of Management Accounting System)

a. Explore - Case Study / Fieldwork - Generate testable propositions

of Factors influencing Management Accounting System

b. Formal - Large Scale Survey - Test formal Hypothesis

Is there sufficient Formal Literature?

No

Yes

Week 7


• Definition and characteristics of survey research– The planned collection of data for the purposes of:

• Describing

• Analysing

– Characteristics of survey research

– Stages of survey research

Week 7



• Stages of Survey Research*1. Aims and hypotheses

2. Relevant literature, discussions

3. Study design

– formulation of specific hypotheses

4. Designing, selecting, adapting measures (pilot study)

5. Sampling (selecting organizations and respondents)

6. Field work

– data collection

– questionnaire administration (mail - personal - telephone)

7. Processing, coding

8. Diagnostics, analysis

9. Hypotheses testing

10. Write-up

*OPPENHEIN (1966, pp.1-2)Week 7



• Data collection methods– Lab Experiments

– Field Study• Survey (Soon and Huat, 1999; O’Connor CERG Proposal, 2000)

• Experiments (Brownell, 1980)

– Case Study (O’Connor, Chow and Wu, 2000).

– Archival Study (Tse and Yau, 1998).

Week 7



Table 5. Advantages & limitations of survey methodsTable 5. Advantages & limitations of survey methods

Dimension of Comparison Mailed

Questionnaire

Personal

Interview

Telephone

Interview

Cost Low High Moderate

Data Quality

Response Rate Low High Moderate to high

Respondent Motivation Low High High

Interviewer Bias None Moderate Low

Immediate Response Low Moderate High

Week 7


Dimension of Comparison Mailed

Questionnaire

Personal

Interview

Telephone

Interview

Possible Interview Length Short Very long ;long

Ability to clarify and probe Noun High High

Ability to use visual aids Some (e.g. Map) High Noun

Interview supervision -- Low High

Anonymity High Low Low

Dependence on respondent’s reading and writing ability

High Noun Noun

Control of context and question order Noun High High

Week 7

Table 5. Advantages & limitations of survey methodsTable 5. Advantages & limitations of survey methods


• Survey vs. Experimental Research

Table 6: Internal and external validity across research methods

Week 7

Research criteria Research method

Experiments Surveys Case studies

Internal validity ?

?

External validity ?

?

?



• Causal Evidence versus Correlational Evidence– Does fire damage cause the number of trucks to be sent

to fires?

– What is the extraneous variable?

Week 7



Figure 13. Correlation & causation: The Fire Example

All Fires

hi

damage

lo

= hi

damage

hi

damage+

Situation

Fires of Less Severity Fires of Greater Severity

lo lo

No. of TrucksNo. of Trucks No. of Trucks

few many few many few many

The positive relationship between the amount of damage and number of trucks. (Most fires are characterised by little damage and few trucks or by much damageand many trucks).

No relationship between the amount of damage and number of trucks. (Most fires are characterised by low damage and few trucks).

No relationship between the amount of damage and number of trucks. (Most firesare characterised by high damage and many trucks).

Week 7


• Purposes of pilot study–How long questionnaire takes to complete

• Recognise poor questions

• “don’t know” responses

• qualifications to response

–Unanswered questions

–Examine new or adapted measurement instruments

–Conversion of open-ended to closed questions

–Generation of propositions, categories, questions

Week 7



• Overcoming weaknesses of mail questionnaire– Organizational sponsorship

– Respondent identification and approach

– Topicality/importance of issue

– Questionnaire design and length

– Anonymity and confidentiality

– Provision of stamped, pre-addressed return envelopes

– Time of year

– Promise of feedback

– Non-respondent follow-up

– Polar reversed questions

Week 7



Task 13: Data Collection MethodsTask 13: Data Collection Methods

Week 7


Week 8Factory Visit Presentations


• Graded on the ability to to generate class

interaction• Class – seek knowledge, understanding• Participation by all group members

Week 5

Factory Visit PresentationsFactory Visit Presentations


• Critical Review of Factory Visit Article1. Basic research question

2. Basic motivation

3. Theory used

4. Identify the independent and dependent variables

5. Draw a model of the research study

6. For each dependent variable, specify how it is going to be measured and whether it is clearly defined

• For each independent variable, identify the number of levels of that variable. What other independent variables would you find of interest to study?

Task 9: Factory Visit Task 9: Factory Visit

(Phase Two)(Phase Two)

Week 5


Week 9Doing the Research – Questionnaire design


• Keep questionnaire as short as possible

• Pay attention to sequence of questions

• Group related questions together

• Introduce questions and state instructions clearly

• Ensure questions are able to be answered by respondent without too much effort

• Restrict each question to one idea only

• Avoid leading questions and loaded words

• Use appropriate language and unambiguous terms

• Allow a complete range of responses

• Choose between open-ended and Closed-ended questions

• Vary the format if possible

Week 8

5. Questionnaire design and question 5. Questionnaire design and question wordingwording


• Tests and their development• Types of tests• Observational Techniques• Questionnaires• The Importance of the cover letter


Week 8


• Identify questionnaire items with model constructs

• Reliability concerns:-– Acquiescence bias

– Social desirability bias

– Response set

• Validity concerns:-– Face validity

– Convergent validity

– Discriminant validity

Week 8



• Other issues in measurement– Measuring Change

– Measuring relationships vs measuring variables

• Multiple measures of constructs– Convergent validity

• Actual variable measure examples– Information asymmetry

– Competition

– Management Style

– Human Asset Specificity

– Management Accounting Tools

Week 8



Task 15: QuestionnaireTask 15: Questionnaire

• Task 14 - Questionnaire– Write a 7-item questionnaire (using Likert type items) that – measures:– a) Auditor judgment– b) Employer attitude towards laying off staff– c) Joint venture partner’s perception of the other

partner’s – opportunistic behaviour– d) MNC manager attitude towards a particular tax policy– e) Choose another variable.

– Be sure that you use both positive and negative statements and that all the items are simply enough stated that they can easily be answered. Also be sure to include a set of instructions.

Week 8


• What constitutes international accounting research?

• Studying cultural differences

• Level of measurement

• Studying change

Week 9

7. Design issues in International 7. Design issues in International Accounting ResearchAccounting Research


Week 10Data Collection &

Descriptive Statistics


• Analyzing the data – tests of significance. Reporting what you see

• Using Statistical Package for Social Sciences (SPSSx)

Week 10

Data Collection and Data Collection and Descriptive StatisticsDescriptive Statistics


1. Constructing Data Collection Forms

2. Coding Data

3. Descriptive Statistics

– Measures of Central Tendency

– Measures of Variability

4. Understanding Distributions

– Normal, or Bell-Shaped Curve

– The Mean and Standard deviation

– Standard Scores: Computing and Using z Scores

Week 10

Analyzing the data – tests of Analyzing the data – tests of significancesignificance


• Constructing Data Collection Forms– Cases – one for each row

• Coding Data – See survey for Chow et al Study

Week 10



• Descriptive Statistics– The role of Descriptive Statistics

• Does the data reflect reality? – looking at the descriptive statistics allows you to make quick comparisons with averages from other sources.

• Does the data violate any assumptions of the statistical model used to determine inferences between the sample and population?

– For example, a common assumption in parametric statistics is that the data is normally distributed around the mean.

• Together with sampling and diagnostic tests, Is the data fit to analyse with the proposed statistical method?

Week 10



• Descriptive Statistics– Measures of Central Tendency

• Mean, Median and Mode– Use the measure that best represents the data (see page

153).

– Mean is most common measure – when normal distribution exists.

• Measures of Variability– The Range

– The Standard Deviation

»The average amount that each of the individual scores varies from the mean of the set of scores.

Week 10



• Understanding Distributions– Normal, or Bell-Shaped Curve

– The Mean and Standard deviation• Standard deviation - % space under normal curve.

» 1sd = 68%

» 2sd = 96%

» 3 sd = 99%

– Standard Scores: Computing and Using z Scores

Week 10



Week 11SPSSx Exercise

Introduction


• Learning Objective of Session

• Review of Sampling and Diagnostic tests–Pyramid of fitness

–Descriptive statistics

• Introduction to SPSSx– SPSSx versus SAS

– Entering data in SPSSx

– Overview of tools

– Descriptive Statistics

– Diagnostic tests

– Hypotheses tests

• ConclusionWeek 11

Using Statistical Package Using Statistical Package

for Social Sciences (SPSSx)for Social Sciences (SPSSx)


• Understand the importance of data quality, via several statistical tests

• Learn how to import an Excel file into SPSSx

• Learn how to calculate a number of descriptive statistics

• Learn how to run some basic diagnostic tests• Learn how to run a basic multiple regression

Week 11

Learning Objective of SessionLearning Objective of Session


Figure 17. Is Your Data Fit for the Purpose of Testing Your Hypotheses?Figure 17. Is Your Data Fit for the Purpose of Testing Your Hypotheses?

Hypotheses Testing

Diagnostic Tests

Are the diagnostic qualities of the

data pf acceptable standard?

Reliability Validity Statistical Method Assumptions

Depends on the level of measurement

Ratio Internal Ordinal Nominal

Sampling error

Does the data compare with descriptive statistics from other sources?

Mean,Mode, Median Range

Depends on sample size determinants

Populations Methods Variables Statistical Model


• Descriptive Statistics– The role of Descriptive Statistics

• Does the data reflect reality? – looking at the descriptive statistics allows you to make quick comparisons with averages from other sources.

• Does the data violate any assumptions of the statistical model used to determine inferences between the sample and population?

–For example, a common assumption in parametric statistics is that the data is normally distributed around the mean.

• Together with sampling and diagnostic tests, Is the data fit to analyse with the proposed statistical method?

Week 11

Review of Sampling and Diagnostic Review of Sampling and Diagnostic TestsTests


• SPSSx versus SAS

Week 11

SPSSx SAS

1. Syntax and Windows interface

2. Handles most types of databases, although syntax maybe limited.

3. Very popular use by marketing research agencies (eg AC Nelson).

1. Syntax interface only

2. More powerful syntax allows the processing of the largest of databases.

3. Very popular use by capital markets researchers.

Introduction to SPSSxIntroduction to SPSSx


• Entering data in SPSSx– Manual entering

– Import from another database language – eg EXCEL

– Excel must be in version 2.1 or less. SPSSx cannot import from later versions of Excel.

Week 11



• Overview of tools– Data

•Insert variable, Sort, Transpose, Split file

•Select cases

– Transform•Compute, recode, create missing values

– Analyze•Descriptive statistics

•Correlate, Regression

•Data reduction (Factor analysis)

•Scale (reliability tests)

Week 11



• Descriptive tests– Frequencies

• Useful for exploring the representation of various nominal groupings. Eg industry, manager function.

SPSSx Task 1• Compute a frequency list for:

– Industry representation

– Manager function

Week 11



• Descriptive tests– Descriptives

• Mean, median, mode

• Range

• Standard deviation

SPSSx Task 2 • Compute descriptive statistics for:

– items listed in Table 2:

Week 11



• Diagnostic tests– Reliability analysis

• Looking for Cronbach Alpha score of at least 0.70 (means that 70% of item variance captures the variance of the construct you are measuring (ie 30% of variance is error).

– Correlation analysis• Looking for possible multicollinearity between the

independent variables. Low multicollinearity may be a sign of discriminate validity

– Normal distribution• Skewness – indicator of non-normal distribution

• Mean, median and mode

Week 11



• Diagnostic tests

SPSSx Task 3• Reliability analysis

Compute Cronbach Alpha scores for model variables in Table 2.

• Correlation analysisCompute correlations between decision rights and objective performance measures.

Week 11



• Factor Analysis– Allows you to view the structure of relationships

between items for the purpose of determining commonality between them.

Week 11

Another Exploratory analysis toolAnother Exploratory analysis tool


Table 10. Rotated Factor Loadings From Milani Measure

ITEM Fact 1 Fact 2 COMM

Extent of involvement in budget setting

0.824 0.166 0.707Reasoning given by superior for budget

revisions 0.091 0.961 0.932

Frequency of giving opinions to superiors

about the budget 0.736 -0.246 0.602

Degree of influence of input to

Budget 0.860 0.214 0.785

Frequency of being asked for opinions about budget by

superior

0.902 0.001 0.814

Eigenvalues3.652 1.037

Explained variance60.9% 17.2% 78.1%

Week 11


• Hypothesis tests– Comparison of Means

• Used to explore and test for differences between two groups. E.g. Service versus manufacturing, production versus marketing functions

– Basic Analysis of Variance (ANOVA)• Assumptions about quality of the measurement are not as

strong as those required for multiple regression. Eg. ANOVA is more appropriate when nominal and ordinal measures are used.

– Regression analysis• 6 major assumptions – Two of which are the normal

distribution and low multi-collinearity between the independent variables.

Week 11



• Hypothesis tests - SPSSx Task 4Regress “merit-based reward gap” on – decision rights

– contract term

– objective performance measures

– merit-based promotion

– stock market listing

– joint venture experience

– competition

– size

– age

– communist party control over decision rights

Week 11



• Conclusion– Understand the importance of data quality, via

several statistical tests

– Learn how to import an Excel file into SPSSx

– Learn how to calculate a number of descriptive statistics

– Learn how to run some basic diagnostic tests

– Learn how to run a basic multiple regression

Week 11



Task 16: SPSSx ExerciseTask 16: SPSSx Exercise

Week 11


Week 12 & 13 Presentations


• Learning Objective of Session• Final Proposal guidelines• Teaching evaluation• Return past assignment•Revise the process of conducting simple diagnostic tests•Learn how to run a basic multiple regression

Week 12

Final Proposal GuidelinesFinal Proposal Guidelines


Week 12

One Electronic File on Disk

RMA-Subject-Your English name (one Word document file)

Body 2. Times new roman, 11 pnt font, 1.5 lines spacing

3. Formatting follows Accounting Organizations and Society

4. All Tables and diagrams with a centre label

5. All tables and figure referred to in the text

6. Research question clearly stated up front

7. Motivation diagram revised from proposal

8. Motivation has 3 references 1998-2000 and Trend data

9. Table 7b and discussion complete

10. Theoretical framework and discussion complete

11. Hypotheses complete

12. Proposed method complete

Appendix 14. Task 7a Literature review table

15. Research Instrument

Section Details Check

Cover page

1. Name, Mobile phone number and Filename:

13. 1 have run spellchecker over the entire document

16. Previous submitted proposal – with my comments and your response

Final Proposal GuidelinesFinal Proposal Guidelines


Task 17: Final PresentationsTask 17: Final Presentations

Week 13

copyright © 2010 neale g. o'connor. all rights reserved. week 1 overview of course

Documents

learning care giver

learning count

life cycle of learningfailweek

research methods courseyou

researchmethod2002 week

group research method

sacrosanctmore important

class quizzes20week