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SELAYANG PANDANG PENELITIAN AKUNTANSI INTERPRETIF

SELAYANG PANDANG PENELITIAN AKUNTANSI INTERPRETIF. Iwan Triyuwono Jurusan Akunntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya iwant@ub.ac.id ; itriyuwono@gmail.com. Pengantar. Penelitian akuntansi dapat dilakukan dari paling tidak lima sudut pandang ( paradigma ), yaitu :

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SELAYANG PANDANG PENELITIAN AKUNTANSI INTERPRETIF

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  1. SELAYANG PANDANG PENELITIAN AKUNTANSI INTERPRETIF IwanTriyuwono JurusanAkunntansiFakultasEkonomidanBisnis UniversitasBrawijaya iwant@ub.ac.id; itriyuwono@gmail.com

  2. Pengantar • Penelitianakuntansidapatdilakukandari paling tidak lima sudutpandang (paradigma), yaitu: • ParadigmaPositivis • Paradigmainterpretivis • Paradigmakritis • Paradigmaposmodernis, dan • Paradigmaspiritualis

  3. Menafsirkan (to interpret) adalahprosesmenemukanmaknadarisebuahsimbol • Memahami (to understand) adalahkeadaandimanamaknatelahditemukan

  4. Paradigmainterpretivis • Asumsifilosofis, meliputi: • Self (hakikatdirimanusia) • Ontology (theory of being) • Epistemology (theory of knowledge) • Methodology (metodologi)

  5. Metodologi • MetodologiPenelitianParadigmaInterpretivisme • Research design: • Fenomemologi • Etnografidanetnometodologi • Dramaturgi • Hermenetika

  6. Koleksi data: • Participant observation • Dramaturgy • Observation • (Indepth) interview • Focus group interview

  7. Analisa data: • Fenomenologi • Etnografidanetnometodologi • Dramaturgi • Hermenetika

  8. Metodepenulisan: • Sistematikaberdasarkantemuanpenelitian • Sistematikaberdassarkan alatanalisis

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