Multiparadigm Wokshop UTA45
1
MULTIPAR ADIGM IN BUS INE S S RE S E AR CH
Hasudungan Hutasoit, S E , M.Ak.
F E B Universitas 17 Agustus 1945 J akarta
Metodelah yang harus
melayani peneliti, bukan
sebaliknya (Bogdan &
Taylor, 1984).
2
Apa itu R iset?
• Mis ra (1989):
• R esearch is a process and a means to acquire knowledge about
any natural or human phenomena. R apid social, economic and
technological changes of modern times are causes as well as
effects of new discoveries, inventions and findings in various walks
of life. It is often said that research is one of the biggest industries
of modern times ...
• C ooper and E mory (1995):
• R iset merupakan suatu penelitian sistematik yang bertujuan untuk
menyediakan informasi untuk memecahkan permasalahan
• S ekaran (1992):
• R iset adalah suatu usaha yang sistematik dan terorganisasi untuk
meneliti suatu masalah spesifik yang memerlukan jawaban
• Zikmund (1994):
• R iset merupakan proses pengumpulan, pencatatan dan analisa
data yang sistematik dan obyektif untuk membantu pembuatan
keputusan
3
R iset dan Teori
R IS E T ME R UPAKAN S E BUAH PE R J ALANAN
T E OR I ME R UPAKAN MATA DALAM R IS E T
R IS E T TANPA T E OR I ADALAH BUTA, T E OR I TANPA R IS E T ADALAH
KOS ONG (R IT ZE R & GOODMAN, 2003)
T E OR I ADALAH ABS T R AKS I DAR I R E ALITA YANG DAPAT ME MBANT U
KITA ME MAHAMI DUNIA (KALOF E T.AL., 2008)
4
A Dichotomy between ‘Methodology’and
‘Method’
• Why do we concern?
• Used in a loose & undisciplinary fashion
• Methodology
• Is a study of principles in a way of learning any discipline to accept
or reject knowledge
• Its roots in the schools of both the philosophy of science and
sociology of knowledge
• It is involved with the process of thinking and formulating research
agendas
• E xamining methods
• F ormulating and examining the process of knowledge and
theorising
5
A Dichotomy between ‘Methodology’and
‘Method’
• Methods:
• The techniques or tools by which data is gathered and analysed
• The way in which the following tools can be conducted
• E g., interviewing, documenting, observing, recording, note taking,
acting, writing and the use of statistics
6
MODE R NIS ME – NOR MALITAS
(K amayanti, 2015)
Positivisme menerima gagasan bahwa metode ilmiah tunggal dapat
diterapkan pada semua bidang studi, meyakini bahwa pengetahuan bersifat
netral, dan merasa bahwa mereka dapat mencegah masuknya nilai-nilai
kemanusiaan ke dalam pemikiran mereka (Ritzer & Goodman, 2004:177)
7
POS TMODE RNIS ME – DE KONS TR UKS I
(J acques Derrida)
Relativitas: Tidak ada kebenaran tunggal, tergantung sudut pandang
TIDA K A DA K EBENA RA N
8
OBJ E KTIF? MITOS BE LAKA
1. A nda memilih tools dan memilih hasil uji.
2. A nda memilih metode (akuntansi memiliki banyak alternatif).
FENOMENA SOSIA L TERBENTUK MEL A L UI T IGA TA HA PA N (REA L IT Y
CONSTRUCTION (OBJ ECTIVATION), BERGER & L UCK MA NN (1966):
1. EK STERNA L ISA SI
2. OBJ E K T IVA SI
3. INT ERNA L ISA SI
A PA K A H PERISET SOSIA L BEBA S NIL A I (VA L UE FREE?)
FA K TA NYA PERISET SA RAT NIL A I (VA L UE L A DEN) DA N MEL UK ISK A N
SUATU REA L ITA DA RI SUDUT PA NDA NG YA NG T ERBATA S, CENDERUNG
MENGA BURK A N SISI L A INNYA . PERISET DA PAT DIA NA L OGIK A N
SEBA GA I SEORA NG PEL UK IS YA NG MENY UGUHK A N K A RYA NYA SESUA I
GA MBA R YA NG DITA NGK A P DA L A M PIK IRA NNYA .
“If the object lacked the moment of subjectivity, its own objectivity would become
nonsensical” – Theodor Adorno
9
PARADIGMA
Thomas Kuhn (1962): The S tructure of S cientific R evolution
K uhn menggunakan istilah paradigma dalam 21 cara yang berbeda.
Mansterman (1970) meredusirnya menjadi 3 paradigma: metafisik,
sosiologis, dan konstruk
Metafisik: konsensus terluas dalam satu disiplin ilmu, yang
membantu membatasi scope bidang ilmu, shg para ilmuwan bisa
memfokuskan diri dalam penelitian.
Sosiologi: kebiasaan-kebiasaan nyata, fakta sosial
K onstruk: co/ pembangunan reaktor nuklir memainkan peranan
sebagai paradigma dalam ilmu nuklir
10
The Burrell & Morgan S ociological Paradigm
11
PAR ADIGMA adalah:
PA NDA NGA N MENDA SA R DA RI IL MUWA N TENTA NG A PA YA NG
MENJ A DI POK OK PERSOA L A N YA NG SEMEST INYA DIPEL A J A RI
DA L A M SUAT U CA BA NG IL MU PENGETA HUA N (Ritzer, 1979).
Dimungkinkan akan adanya perbedaan: sudut pandang, teori, tools
SISTEM K EYA K INA N Y G K OMPREHENSIF, CA RA PA NDA NG
DUNIAWI, ATA U CA RA K ERJ A YA NG MEMA NDU PENEL ITIA N DA N
PRA K SIS DA L A M SATU L A PA NGA N PENEL ITIA N (Chalmers, 1982)
K EYA K INA N DA SA R YA NG MENCERMINK A N SUATU PA NDA NGA N
DUNIAWI (WORL DV IEW) PENEL ITI TENTA NG SIFAT DA SA R
REA L ITA S (DUNIA NYATA ) TEMPAT INDIV IDU DI DA L A MNYA DA N
J A RA K HUBUNGA N YA NG DIMUNGK INK A N DENGA N DUNIA
TERSEBUT (Guba & L incoln, 1994).
A da 4 paradigma utama dalam penelitian sosial: (1) positivism, (2) post
positivism, (3) critical theory, (4) constructivism
12
The Burrell & Morgan S ubjective
and Objective Dimension
Subjectivist A pproach to
Social Science
Objectivist A pproach to
Social Science
Nominalism
Ontology
Realism
A nti-Positivism
Epistemology
Positivism
Voluntarism
Human Nature
Determinism
Ideographic
Methodology
Nomothetic
MUNCULNYA PE NDE KATAN KUALITATIF
Kuantitatif
•Akuntansi dianggap sebagai
pengetahuan yg dasarnya
matematika
•P endekatan ilmu alam
•Membuktikan mata rantai,
kausalitas
•E rklaren
F ungsionalist,
positivist
Alternatif
•Akuntansi merupakan ilmu sosial,
sosiologi.
•P endekatan filsafat
•E ksplorasi makna (verstehen)
•S tudi kritis
•E ksistensialisme
•F enomenologi
•Gestalt Psychology
•C onstructivism
•E tnometodology
•Dekonstruksi
•P E A
•Dramaturgi
Kualitatif
DISA RIK A N DA RI GA FFIK IN (2010), K UHN (1962), HOPPER (1995), WINCH
(1985), WIL L IS (2007)
14
Accounting Professional Disciplines
T hroughout this study, accounting has not been defined as technical mechanisms of recording transactions only. It
is understood as a process of attributing financial values and rationales to a wide range of social practices.
Financial
A ccounting
A uditing
Behavioural
A ccounting
Management
A ccounting
Social
A ccounting
A ccounting
K nowledge
International
A ccounting
Human Resource
A ccounting
Cultural
A ccounting
Environmental
A ccounting
A ccounting
Information
Systems
Historical
A ccounting
15
AS UMS I PAR ADIGMATIK
No
A ssumption
Question
‘Mainstream'
‘Non Mainstream'
1
Ontological
A ssumption
W hat is the
nature of
reality?
R eality is objective and
singular, apart from the
researcher
R eality is subjective
and multiple, as seen
by participants in a
study
2
Epistemological
A ssumption
W hat is the
relationship of
the researcher to
that researched?
R esearcher is
independent from that
being researched
R esearcher interacts
with that being
researched
3
A xiological
A ssumption
W hat is the
role of value?
V alue free and
unbiased
V alue-laden and
biased
4
Rhetorical
A ssumption
W hat is the
language of
research?
F ormal
Based on set of
definitions
Impersonal voice
Use of accepted
quantitative words
Informal
E volving decisions
Personal voice
A ccepted qualitative
words
C ause and effect
5
Methodological
A ssumption
W hat is the
process of
research?
Mutual simultaneous
shaping of factors
E merging design
C ontext-bound
Patterns, theories
developed for
understanding
Static design
C ontext-free
Generalisations leading
to prediction,
explanation and
understanding
A ccurate and reliable
through validity and
reliability
A ccurate and reliable
through verification
and logical discourse
16
KR ITE R IA PE NE LITI
K riteria
Paradigma
Postmodernism
(R adical Humanism &
Stracturalism)
Paradigma
Modernism
(Mainstream/ Positivism)
Perspektif peneliti
Peneliti mengkategori kan filsafat
ontology, epistemology, human
nature, axiologi, rhetorica dan
methodology sesuai dengan
paradigma subjective atau
qualitative.
Peneliti mengkategori kan filsafat
Ontology, epistemology, human
nature, axiologi, rhetorica dan
methodology sesuai dengan
paradigma objective atau
quantitative.
E xperience dan Skill
peneliti
Wacana sosial dan logis, writing
skills, computer text-analysis skills,
library skills
Technical writing skills, computer
statistical skills, library skills
Psychology peneliti
T idak menganut 'specific' rules
dan procedures dlm melakukan
riset, high tolerance for ambiguity,
time for lengthy study
Mentaati 'specific' rules dan
guidelines riset, low tolerance, a
short duration
Sifat dari Masalah R iset
E xploratory riset, variable
unidentified, context important
Previous studies, known variables,
existing theories.
A udience for the study
(al., journal editors,
readers, graduate
committees)
Individual and/ or group yang
mendukung paradigma ini
Individual and/ or group yang
mendukung paradigma ini
17
What is multiparadigm?
• Multiple ways to justify the ‘truth’being researched
• Multiple ways of ‘seeing’
• Multiple points of ‘view’
• Multiple perspectives to find the ‘truth’
Interdiciplinary: anthropology, pshicology, sociology,
philosophy, etc
18
REFERENSI K UA L ITATIF
1.
2.
3.
4.
5.
6.
7.
8.
CRESWEL L
BOGDA N & TAY L OR
GUBA & L INCOL N
SPRA DL EY
DAV ID SILV ERMA N
WIL L IS
L INDA K A L OF
DL L
PERSPEK TIF PENEL ITIA N
1. K ONST RUK TIV ISME
2. DEK ONST RUK SI
(DERRIDA )
3. FOUCA UL DIA N
4. MA RX IA N
5. INTERA K SI
SIMBOL IS
6. HERMENEUT IK A
7. SEMIOTIK A
8. FENOMENOL OGI
9. DRA MATURGI
10. REL IGIUSITA S
11. SPIRIT UA L IS
12. DL L
19
PE S AN KE PADA PE NE LITI (NON MAINS TR E AM)
(K amayanti, 2015)
20
R E FLE KS I
K uantitatif mainstream:
J alan yang sudah dilalui banyak peneliti. L urus, teratur dan
terukur. Marka jalannya lengkap. Sulit untuk tersesat di jalan
ini. Pejalan terdahulu menceritakan pengalamannya, dan kita
hanya akan mengulanginya. Singkirkan yang abnormal. A man.
K ualitatif non mainstream:
J alan yang belum ramai. Banyak persimpangan dan cabang.
Marka jalan tidak standar. Berliku. Pejalan terdahulu
menceritakan pengalamannya, tetapi tidak pernah akan sama
dengan jalanmu. K emungkinan tersesat, berputar-putar. Tapi,
jalan ini kaya panorama. Menantang.
MULTIPAR ADIGM IN BUS INE S S RE S E AR CH
Hasudungan Hutasoit, S E , M.Ak.
F E B Universitas 17 Agustus 1945 J akarta
Metodelah yang harus
melayani peneliti, bukan
sebaliknya (Bogdan &
Taylor, 1984).
2
Apa itu R iset?
• Mis ra (1989):
• R esearch is a process and a means to acquire knowledge about
any natural or human phenomena. R apid social, economic and
technological changes of modern times are causes as well as
effects of new discoveries, inventions and findings in various walks
of life. It is often said that research is one of the biggest industries
of modern times ...
• C ooper and E mory (1995):
• R iset merupakan suatu penelitian sistematik yang bertujuan untuk
menyediakan informasi untuk memecahkan permasalahan
• S ekaran (1992):
• R iset adalah suatu usaha yang sistematik dan terorganisasi untuk
meneliti suatu masalah spesifik yang memerlukan jawaban
• Zikmund (1994):
• R iset merupakan proses pengumpulan, pencatatan dan analisa
data yang sistematik dan obyektif untuk membantu pembuatan
keputusan
3
R iset dan Teori
R IS E T ME R UPAKAN S E BUAH PE R J ALANAN
T E OR I ME R UPAKAN MATA DALAM R IS E T
R IS E T TANPA T E OR I ADALAH BUTA, T E OR I TANPA R IS E T ADALAH
KOS ONG (R IT ZE R & GOODMAN, 2003)
T E OR I ADALAH ABS T R AKS I DAR I R E ALITA YANG DAPAT ME MBANT U
KITA ME MAHAMI DUNIA (KALOF E T.AL., 2008)
4
A Dichotomy between ‘Methodology’and
‘Method’
• Why do we concern?
• Used in a loose & undisciplinary fashion
• Methodology
• Is a study of principles in a way of learning any discipline to accept
or reject knowledge
• Its roots in the schools of both the philosophy of science and
sociology of knowledge
• It is involved with the process of thinking and formulating research
agendas
• E xamining methods
• F ormulating and examining the process of knowledge and
theorising
5
A Dichotomy between ‘Methodology’and
‘Method’
• Methods:
• The techniques or tools by which data is gathered and analysed
• The way in which the following tools can be conducted
• E g., interviewing, documenting, observing, recording, note taking,
acting, writing and the use of statistics
6
MODE R NIS ME – NOR MALITAS
(K amayanti, 2015)
Positivisme menerima gagasan bahwa metode ilmiah tunggal dapat
diterapkan pada semua bidang studi, meyakini bahwa pengetahuan bersifat
netral, dan merasa bahwa mereka dapat mencegah masuknya nilai-nilai
kemanusiaan ke dalam pemikiran mereka (Ritzer & Goodman, 2004:177)
7
POS TMODE RNIS ME – DE KONS TR UKS I
(J acques Derrida)
Relativitas: Tidak ada kebenaran tunggal, tergantung sudut pandang
TIDA K A DA K EBENA RA N
8
OBJ E KTIF? MITOS BE LAKA
1. A nda memilih tools dan memilih hasil uji.
2. A nda memilih metode (akuntansi memiliki banyak alternatif).
FENOMENA SOSIA L TERBENTUK MEL A L UI T IGA TA HA PA N (REA L IT Y
CONSTRUCTION (OBJ ECTIVATION), BERGER & L UCK MA NN (1966):
1. EK STERNA L ISA SI
2. OBJ E K T IVA SI
3. INT ERNA L ISA SI
A PA K A H PERISET SOSIA L BEBA S NIL A I (VA L UE FREE?)
FA K TA NYA PERISET SA RAT NIL A I (VA L UE L A DEN) DA N MEL UK ISK A N
SUATU REA L ITA DA RI SUDUT PA NDA NG YA NG T ERBATA S, CENDERUNG
MENGA BURK A N SISI L A INNYA . PERISET DA PAT DIA NA L OGIK A N
SEBA GA I SEORA NG PEL UK IS YA NG MENY UGUHK A N K A RYA NYA SESUA I
GA MBA R YA NG DITA NGK A P DA L A M PIK IRA NNYA .
“If the object lacked the moment of subjectivity, its own objectivity would become
nonsensical” – Theodor Adorno
9
PARADIGMA
Thomas Kuhn (1962): The S tructure of S cientific R evolution
K uhn menggunakan istilah paradigma dalam 21 cara yang berbeda.
Mansterman (1970) meredusirnya menjadi 3 paradigma: metafisik,
sosiologis, dan konstruk
Metafisik: konsensus terluas dalam satu disiplin ilmu, yang
membantu membatasi scope bidang ilmu, shg para ilmuwan bisa
memfokuskan diri dalam penelitian.
Sosiologi: kebiasaan-kebiasaan nyata, fakta sosial
K onstruk: co/ pembangunan reaktor nuklir memainkan peranan
sebagai paradigma dalam ilmu nuklir
10
The Burrell & Morgan S ociological Paradigm
11
PAR ADIGMA adalah:
PA NDA NGA N MENDA SA R DA RI IL MUWA N TENTA NG A PA YA NG
MENJ A DI POK OK PERSOA L A N YA NG SEMEST INYA DIPEL A J A RI
DA L A M SUAT U CA BA NG IL MU PENGETA HUA N (Ritzer, 1979).
Dimungkinkan akan adanya perbedaan: sudut pandang, teori, tools
SISTEM K EYA K INA N Y G K OMPREHENSIF, CA RA PA NDA NG
DUNIAWI, ATA U CA RA K ERJ A YA NG MEMA NDU PENEL ITIA N DA N
PRA K SIS DA L A M SATU L A PA NGA N PENEL ITIA N (Chalmers, 1982)
K EYA K INA N DA SA R YA NG MENCERMINK A N SUATU PA NDA NGA N
DUNIAWI (WORL DV IEW) PENEL ITI TENTA NG SIFAT DA SA R
REA L ITA S (DUNIA NYATA ) TEMPAT INDIV IDU DI DA L A MNYA DA N
J A RA K HUBUNGA N YA NG DIMUNGK INK A N DENGA N DUNIA
TERSEBUT (Guba & L incoln, 1994).
A da 4 paradigma utama dalam penelitian sosial: (1) positivism, (2) post
positivism, (3) critical theory, (4) constructivism
12
The Burrell & Morgan S ubjective
and Objective Dimension
Subjectivist A pproach to
Social Science
Objectivist A pproach to
Social Science
Nominalism
Ontology
Realism
A nti-Positivism
Epistemology
Positivism
Voluntarism
Human Nature
Determinism
Ideographic
Methodology
Nomothetic
MUNCULNYA PE NDE KATAN KUALITATIF
Kuantitatif
•Akuntansi dianggap sebagai
pengetahuan yg dasarnya
matematika
•P endekatan ilmu alam
•Membuktikan mata rantai,
kausalitas
•E rklaren
F ungsionalist,
positivist
Alternatif
•Akuntansi merupakan ilmu sosial,
sosiologi.
•P endekatan filsafat
•E ksplorasi makna (verstehen)
•S tudi kritis
•E ksistensialisme
•F enomenologi
•Gestalt Psychology
•C onstructivism
•E tnometodology
•Dekonstruksi
•P E A
•Dramaturgi
Kualitatif
DISA RIK A N DA RI GA FFIK IN (2010), K UHN (1962), HOPPER (1995), WINCH
(1985), WIL L IS (2007)
14
Accounting Professional Disciplines
T hroughout this study, accounting has not been defined as technical mechanisms of recording transactions only. It
is understood as a process of attributing financial values and rationales to a wide range of social practices.
Financial
A ccounting
A uditing
Behavioural
A ccounting
Management
A ccounting
Social
A ccounting
A ccounting
K nowledge
International
A ccounting
Human Resource
A ccounting
Cultural
A ccounting
Environmental
A ccounting
A ccounting
Information
Systems
Historical
A ccounting
15
AS UMS I PAR ADIGMATIK
No
A ssumption
Question
‘Mainstream'
‘Non Mainstream'
1
Ontological
A ssumption
W hat is the
nature of
reality?
R eality is objective and
singular, apart from the
researcher
R eality is subjective
and multiple, as seen
by participants in a
study
2
Epistemological
A ssumption
W hat is the
relationship of
the researcher to
that researched?
R esearcher is
independent from that
being researched
R esearcher interacts
with that being
researched
3
A xiological
A ssumption
W hat is the
role of value?
V alue free and
unbiased
V alue-laden and
biased
4
Rhetorical
A ssumption
W hat is the
language of
research?
F ormal
Based on set of
definitions
Impersonal voice
Use of accepted
quantitative words
Informal
E volving decisions
Personal voice
A ccepted qualitative
words
C ause and effect
5
Methodological
A ssumption
W hat is the
process of
research?
Mutual simultaneous
shaping of factors
E merging design
C ontext-bound
Patterns, theories
developed for
understanding
Static design
C ontext-free
Generalisations leading
to prediction,
explanation and
understanding
A ccurate and reliable
through validity and
reliability
A ccurate and reliable
through verification
and logical discourse
16
KR ITE R IA PE NE LITI
K riteria
Paradigma
Postmodernism
(R adical Humanism &
Stracturalism)
Paradigma
Modernism
(Mainstream/ Positivism)
Perspektif peneliti
Peneliti mengkategori kan filsafat
ontology, epistemology, human
nature, axiologi, rhetorica dan
methodology sesuai dengan
paradigma subjective atau
qualitative.
Peneliti mengkategori kan filsafat
Ontology, epistemology, human
nature, axiologi, rhetorica dan
methodology sesuai dengan
paradigma objective atau
quantitative.
E xperience dan Skill
peneliti
Wacana sosial dan logis, writing
skills, computer text-analysis skills,
library skills
Technical writing skills, computer
statistical skills, library skills
Psychology peneliti
T idak menganut 'specific' rules
dan procedures dlm melakukan
riset, high tolerance for ambiguity,
time for lengthy study
Mentaati 'specific' rules dan
guidelines riset, low tolerance, a
short duration
Sifat dari Masalah R iset
E xploratory riset, variable
unidentified, context important
Previous studies, known variables,
existing theories.
A udience for the study
(al., journal editors,
readers, graduate
committees)
Individual and/ or group yang
mendukung paradigma ini
Individual and/ or group yang
mendukung paradigma ini
17
What is multiparadigm?
• Multiple ways to justify the ‘truth’being researched
• Multiple ways of ‘seeing’
• Multiple points of ‘view’
• Multiple perspectives to find the ‘truth’
Interdiciplinary: anthropology, pshicology, sociology,
philosophy, etc
18
REFERENSI K UA L ITATIF
1.
2.
3.
4.
5.
6.
7.
8.
CRESWEL L
BOGDA N & TAY L OR
GUBA & L INCOL N
SPRA DL EY
DAV ID SILV ERMA N
WIL L IS
L INDA K A L OF
DL L
PERSPEK TIF PENEL ITIA N
1. K ONST RUK TIV ISME
2. DEK ONST RUK SI
(DERRIDA )
3. FOUCA UL DIA N
4. MA RX IA N
5. INTERA K SI
SIMBOL IS
6. HERMENEUT IK A
7. SEMIOTIK A
8. FENOMENOL OGI
9. DRA MATURGI
10. REL IGIUSITA S
11. SPIRIT UA L IS
12. DL L
19
PE S AN KE PADA PE NE LITI (NON MAINS TR E AM)
(K amayanti, 2015)
20
R E FLE KS I
K uantitatif mainstream:
J alan yang sudah dilalui banyak peneliti. L urus, teratur dan
terukur. Marka jalannya lengkap. Sulit untuk tersesat di jalan
ini. Pejalan terdahulu menceritakan pengalamannya, dan kita
hanya akan mengulanginya. Singkirkan yang abnormal. A man.
K ualitatif non mainstream:
J alan yang belum ramai. Banyak persimpangan dan cabang.
Marka jalan tidak standar. Berliku. Pejalan terdahulu
menceritakan pengalamannya, tetapi tidak pernah akan sama
dengan jalanmu. K emungkinan tersesat, berputar-putar. Tapi,
jalan ini kaya panorama. Menantang.