CHAPTER III RESEARCH METHOD
Chapter III explains research methodology used in this research. This chapter explains research method, population, sample, and sampling technique,
data collection, and data analysis techniques.
A. Research Method
This research is conducted as a qualitative research for researcher wants to explore a topic, an idea that is not yet be formulated in a standard. It employs an
exploratory study since some facts about asset valuations are already known, but more information is needed for developing a viable theoretical framework of
heritage asset valuation specifically. Some qualitative studies where data are collected through observation or interviews are exploratory in nature Sekaran
2003. As used in academic accounting, qualitative studies of data are typically either field studies involving direct contact with real-world participants or a
content analysis involving non-numerical analysis of primary or secondary communications. This research method is generally more accepted in European
and Australian universities. The greatest advantage of qualitative research methods is in the ability to analyze naturalistic environments Marshall, 1996.
Such studies are able to examine more complex research questions, without sacrificing the richness or complexity of the natural environments.
Qualitative research acknowledges the contextual nature of inquiry. It enables researchers to get close to participants; to penetrate their internal logic and
interpret their subjective understanding of reality; to display the interplay between accounting and organizations’ cultural and technical systems; and to understand
better how accounting meanings are socially generated and sustained Irvine and Gaffikin 2006. Moreover, it allows the explorations of peoples beliefs,
experiences, behaviors, interactions, perceptions, attitudes, feelings and motivations and to understand how they are formed. It provides in depth
information which can be used in its own right or to determine what attributes will subsequently be measured in quantitative studies Deeptee and Roshan 2008.
Thus, in this research, a researcher
seeks to understand phenomena in context- specific settings, such as a real world setting where the researcher does not attempt to
manipulate the phenomenon of interest but produces findings arrived from real-world settings where the phenomenon of interest unfold naturally Golafshani 2003.
Finally, Hossain 2008 argues that the qualitative researcher views social phenomena holistically. This explains why qualitative research studies appear as
broad, panoramic views rather than micro-analyses. The more complex, interactive, and encompassing the narrative, the better the qualitative study. The
qualitative researcher uses complex reasoning that is multifaceted, iterative, and simultaneous. The qualitative researcher adopts and uses one or more strategies
of inquiry as a guide for the procedures in the qualitative study.
B. Population, Sample, and Sampling Technique
Kategori