...UNDERSTANDING ACADEMIC RESEARCH IN ACCOUNTING: A GUIDE FOR STUDENTS Teresa P. Gordon College of Business and Economics University of Idaho Moscow, Idaho USA Jason C. Porter College of Business and Economics University of Idaho Moscow, Idaho USA ABSTRACT The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This guide was developed to introduce students to the world of academic research. It is not intended for PhD students or others who wish to perform academic research. Instead, the guide should make published academic research more accessible and less intimidating so that future practitioners will be able to read empirical research and profitably apply the relevant findings. The guide begins by examining the importance of academic research for practitioners in accounting and next reviews the basics of the research process. With that background in place, we then give some guidelines and helpful hints for reading and evaluating academic papers. This guide has been used for several years to introduce master’s degree students to academic literature in an accounting theory class. After reading this guide and seeing a demonstration presentation by the professor, students have been able to successfully read and discuss research findings. Key words: Understanding empirical research, supplemental readings, importance of academic research, incorporating academic research in classroom...
Words: 12034 - Pages: 49
...Reliability and Validity Walter Boothe BSHS/382 April 23, 2012 Staci Lowe Reliability and Validity In human services, research and testing is conducted in order to provide the most effective program possible. Testing methods should have both reliability and validity. They should be both consistent and specific. This paper will discuss two types of reliability and two types of validity and provide examples of how each can be applied to human services research. Additionally, this paper will discuss methods of gathering data in human services, and why it is vital that these methods have reliability and validity. Reliability Reliability refers to the consistency of a measure. A test is considered reliable if we get the same result repeatedly (Cherry, 2010).Regardless of the reason for testing administering a test , in order for it to be reliable , the results should be approximately the same each time it is administered. Unfortunately, it is impossible to calculate reliability exactly, but it can be estimated in a number of different ways (Cherry, 2010). Two specific types of reliability are inter –rater reliability and internal consistency reliability. Inter –rater reliability is assessed by having two or more independent judges score the test (Cherry, 2010). The scores are compared to determine the consistency of the rater’s estimates. One way to test inter-rater reliability is to have each rater assign each test item a score (Cherry, 2010). Next, test administrators...
Words: 1046 - Pages: 5
... Maggie Boone Psychological Testing There are tests of every type that most people will have to take throughout their lives. There are driving tests, tests to get into college, tests in all varieties of schools and even in the workplace, when being hired or promoted. There are also tests in the world of psychology, including testing in schools and the workplace. Psychological testing will be defined, with a few different varying descriptions from a few sources, since there is not just one definition for this type of test. The major categories of tests will be described and the major uses and users of these tests will be identified. The concepts of reliability and validity will be compared and contrasted, and how they both impact the field of psychological testing will be discussed. Definition of the term “test” “The glossary of the authoritative Standards for Educational and Psychology Tests,” according to our textbook, “says that a test is an evaluative device or procedure in which a sample of an examinee’s behavior in a specified domain is obtained and subsequently evaluated and scored using a standardized process,” (Hogan, 2007, p. 12). The same source also says that psychological testing is defined as “any procedure that involves the use of tests or inventories to assess particular psychological characteristics of an individual, (Hogan, 2007, p. 12). ...
Words: 1575 - Pages: 7
...Reliability and Validity Paper Jessica Cruz BSHS/382 Angela Colistra April 16, 2010 Reliability and Validity Paper Reliability and validity are the two criteria are needed when conducting research in the human services field in which the researcher’s results would be ineffective and useless without reliability and validity. In this paper the types of reliability and validity will be defined and examples of each will be given. Examples will be given of a data collection method and what data collection instrument is used in human services and in managerial research. Reliability Reliability implies to consistency or stability but it may also imply dependability. There are many types of reliability that are used in research, beginning with Alternate-form reliability: The degree of relatedness of different forms of the same test and an example of this is when a psychosocial assessment’s questions are changed. Internal-consistency reliability: The overall degree of relatedness of all items in a test or all raters in a judgment study and an example of this is when a participant agrees that “I love hot days: and “I’ve enjoyed hot days in the past”, and disagreed with the statement “I hate hot days”. Item-to-item reliability: The reliability of any single item on average and an example would be two identical items such as coins. Test-retest reliability: The degree of temporal stability...
Words: 761 - Pages: 4
...self administered questionnaires is low. preliminary notification is essential in self administered questionnaire because it will increase the response rate due to the following reasons. • • • Preparing the respondent through advance notice through letter/telephone. Notify closer to the questionnaire mailing time. Depends upon the infrastructure, nature of study, and the type of respondents. Question No: 37 ( Marks: 5 ) "Because literature survey is a time-consuming exercise, a good in-depth interview will be sufficient to develop a theoretical framework". Discuss this statement. The purpose of the literature survey is to ensure that no important variable is ignored that has in the past been found to have had an impact Note: Solve these papers by yourself This VU Group is not responsible for any solved content www.vuaskari.com Composed...
Words: 3195 - Pages: 13
...http://creativecommons.org/licenses/by-nc-nd/2.5/ COMPUTER ASSISTED TESTING OF SPOKEN ENGLISH: A STUDY TO EVALUATE THE SFLEP COLLEGE ENGLISH ORAL TEST IN CHINA Xin Yu and John Lowe Computer Assisted Testing of Spoken English: A Study to Evaluate the SFLEP College English Oral Test in China Xin Yu and John Lowe University of Bath Introduction ‘If you want to encourage oral ability, then test oral ability’ (Hughes, 1989:44) Since its opening up to the outside world in the 1980s and the introduction of economic reforms that have involved engagement with the global economy and wider community, the Chinese government has become determined to promote the teaching and learning of English as a foreign language among its citizens. In particular, it has mandated the study of English for all college and university students and has made the passing of the College English Test (CET) at Band 4 level a requirement for obtaining a degree. With some ten million candidates annually (and rising) CET Band 4 has become the world’s largest language test administered nationwide (Jin and Yang, 2006). In a deliberate attempt to harness the backwash effect of examinations on teaching and learning, the Ministry of Education has insisted that all college and university students (generally when in their second year of study) must sit the CET Band 4 written papers that test reading, writing and listening skills in English. Aimed largely, but not exclusively, at those students majoring in English, there is...
Words: 6133 - Pages: 25
...or cognitive ability tests for selecting the best employees. They carry fewer risks of adverse impact in hiring decisions, they are good predictors of performance on the job and in training programs for many kinds of occupations. Even NFL, football teams administer psychological tests to prospective players. The New York Giants team has used personality tests to detect whether a player would tend to be overly aggressive, undisciplined or likely to cause trouble on and off the field. Characteristics of Psychological Tests Carefully developed and researched psychological tests have several characteristics. A proper test is: standardized, objective, based on sound norms, reliable, and valid. ➢ Standardization Standardization refers to the consistency or uniformity of the conditions and procedures for administering a test. Every person taking the test reads or listens to the same instructions, is allowed the same amount of time in which to respond, and is situated in a similar physical environment > any change in the testing procedure may produce a change in individual test performance. E.g. if the air-conditioner has broken down on a particular day, then the ppl perfoming the test that day may not do as well as others. The test administrators should be trained to maintain proper procedures. ➢ Objectivity Refers primarily to the scoring of the test results. The scoring process...
Words: 5046 - Pages: 21
...In human services research vast amounts of data are collected and analyzed to make decisions regarding the best interest in humans. Majority of data that is collected in human services research are based on tests. It is very important that these tests are reliable and valid. The following paragraphs will explore reliability, and validity. This paper will also explore data collection methods and data collection instruments that are used in human services research, and managerial research. Types of Reliability Reliability is defined as “the quality or state of being reliable; specifically: the extent to which an experiment, test, or measuring procedure yields the same result on repeated trials” ("Reliability," 2011). There are five types of reliability: alternate-form, internal-consistency, item-to-item, judge-to-judge, and test-retest reliability. Alternate-form reliability is the degree of relatedness of different forms of the same test (Rosnow & Rosenthal, 2008). Internal-consistency reliability is how reliable the test is as a whole or how judges score (Rosnow & Rosenthal, 2008). Item-to-item reliability and judge-to-judge reliability are almost the same. Item-to-item reliability is the reliability of any single item on average and judge-to-judge is the reliability of any singe judge on average (Rosnow & Rosenthal, 2008). Finally test-retest reliability is the degree of stability of a measuring instrument or test (Rosnow & Rosenthal, 2008). All types of reliability...
Words: 775 - Pages: 4
...SHRM FOUNDATION’S EFFECTIVE PRACTICE GUIDELINES Selection Assessment Methods A guide to implementing formal assessments to build a high-quality workforce Elaine D. Pulakos SHRM FOUNDATION’S EFFECTIVE PRACTICE GUIDELINES Selection Assessment Methods A guide to implementing formal assessments to build a high-quality workforce Elaine D. Pulakos This publication is designed to provide accurate and authoritative information regarding the subject matter covered. Neither the publisher nor the author is engaged in rendering legal or other professional service. If legal advice or other expert assistance is required, the services of a competent, licensed professional should be sought. Any federal and state laws discussed in this book are subject to frequent revision and interpretation by amendments or judicial revisions that may significantly affect employer or employee rights and obligations. Readers are encouraged to seek legal counsel regarding specific policies and practices in their organizations. This book is published by the SHRM Foundation, an affiliate of the Society for Human Resource Management (SHRM©). The interpretations, conclusions and recommendations in this book are those of the author and do not necessarily represent those of the SHRM Foundation. ©2005 SHRM Foundation. All rights reserved. Printed in the United States of America. This publication may not be reproduced, stored in a retrieval system or transmitted in whole or in part, in...
Words: 20431 - Pages: 82
...contains 2 Set of Papers for All Assignments PSY 335 Week 1 Assignment Research Development Paper (2 Papers) PSY 335 Week 2 Assignment Descriptive Research Methods Worksheet (2 Sheet) PSY 335 Week 3 Quiz PSY 335 Week 3 Assignment Methods Paper (2 Papers) PSY 335 Week 4 Assignment Experimental Designs Worksheet PSY 335 Week 4 Assignment Mock IRB Proposal Worksheet (2 Sheet) PSY 335 Week 5 Assignment Research Proposal Presentation (3 PPT) PSY 335 Week 5 Assignment Research in Careers Brochure (2 Brochure) ------------------------------------------------------------- PSY 335 Week 1 Assignment Research Development Paper (2 Papers) For more course tutorials visit www.tutorialrank.com This tutorial contains 2 Papers PSY 335 Week 1 Assignment Research Development Paper Description:Watch the "Attention and Consciousness-Unlearning Through Hypnosis" video located in this week'sElectronic Reserve Readings.Write a 700- to 1,050-word paper covering the following: • What was the purpose of this study? • How does this study apply to the real world? • If you were doing the next step in this study, which research question would you develop? How could you test it? • How could you apply the steps of the scientific method to test your hypothesis? Format your paper consistent with APA guidelines.Click the Assignment Files tab to submit your assignment. ------------------------------------------------------------- PSY 335 Week 2 Assignment Descriptive Research Methods Worksheet...
Words: 1249 - Pages: 5
...the picture of any questionnaire the findings can create profound negative impact. The most frequent and important ways of misconduct in scientific research are falsifying results, plagiarize and over-interpretation. Motives are prestige, money, pressure of time and conflict of interests. The "publish or perish" phenomenon and the sometimes difficult attainable deadlines play an important role. Furthermore, there is a "gray-zone" in which clinical scientific researchers are influenced particularly by the pharmaceutical industry, leading to the writing of tendentious publications. (Verh K Acad Geneeskd Belg. 2004). Over the last 25 years, a small but growing body of research on research behavior has slowly provided a more complete and critical understanding of research practices, particularly in the biomedical and behavioral sciences. The results of this research suggest that some earlier assumptions about irresponsible conduct are not reliable, leading to the conclusion that there is a need to change the way we think about and regulate research behavior. This paper begins with suggestions and support for more precise definitions of the terms “responsible conduct of research,” “research ethics,” and “research integrity.” It then summarizes the findings presented in some of the more important studies of research behavior, looking first at levels of occurrence...
Words: 3874 - Pages: 16
...Experimental Research to Analyze Cause and Effect Relationships Table of Content List of Abbreviations................................................ Fehler! Textmarke nicht definiert. List of Figures and Tables .................................................................................................. i 1 Introduction .................................................................................................................. 1 2 Causality ....................................................................................................................... 2 2.1 2.2 3.1 3.2 3.3 4.1 4.2 Cause and Effect ................................................................................................. 2 Internal and External Validity ............................................................................ 3 Experimental design ........................................................................................... 5 Randomization.................................................................................................... 5 Classification of Experimental Designs ............................................................. 6 Time, Cost, Administration, and Ethical Regulation ......................................... 7 Case Study: The Effect of Payment Transparency on Consumption ................. 8 3 Experimental Research ................................................................................................. 5 4 Limitations.........
Words: 3269 - Pages: 14
...Human Resource Management Review 16 (2006) 155 – 180 www.socscinet.com/bam/humres The use of personality measures in personnel selection: What does current research support?☆ Mitchell G. Rothstein a,⁎, Richard D. Goffin b a Richard Ivey School of Business, University of Western Ontario, London, Ontario, Canada, N6A 3K7 b Department of Psychology, University of Western Ontario, Canada Abstract With an eye toward research and practice, this article reviews and evaluates main trends that have contributed to the increasing use of personality assessment in personnel selection. Research on the ability of personality to predict job performance is covered, including the Five Factor Model of personality versus narrow personality measures, meta-analyses of personality–criterion relationships, moderator effects, mediator effects, and incremental validity of personality over other selection testing methods. Personality and team performance is also covered. Main trends in contemporary research on the extent to which applicant “faking” of personality tests poses a serious threat are explicated, as are promising approaches for contending with applicant faking such as the “faking warning” and the forced-choice method of personality assessment. Finally, internet-based assessment of personality and computer adaptive personality testing are synopsized. © 2006 Elsevier Inc. All rights reserved. Keywords: Personality assessment; Personnel selection; Five factor model; Personality and job...
Words: 21212 - Pages: 85
...* * * * * * * * Introduction to Psychological Testing * Melanie Callahan * Psychological Tests and Measurements PSY 475 * Deborah Ford * June 6, 2011 Introduction to Psychological Testing According to a survey of 455 psychologists and counselors form Division 17 (Counseling Psychology) of the American Psychological Association, psychological testing is an important part of clinical psychology (Fee, Elkins, & Boyd, 1982). The most recommended tests from this group were the Minnesota Multiphasic Personality Inventory (MMPI), the Wechsler Adult Intelligence Scale (WAIS), and the Strong-Campbell Interest Inventory (SCII) (Fee, Elkins, & Boyd, 1982). Psychological testing provides the clinician with information about the client’s personality structure pertinent for the multifaceted approach to mental health (Fee, Elkins, & Boyd, 1982). In this research paper, test will be defined, major categories of tests will be examined along with their uses and users, and reliability and validity of testing will be compared. * The Definition of Test * The definitions for test given by the Oxford English Dictionary and the glossary of the authoritative Standards for Educational and Psychological Tests are not useful for the purpose of this paper; however, one may take some practical information from these two sources along with the definitions from the textbooks by Anne Anastasi and Lee Cronbach. The Oxford English dictionary does...
Words: 1448 - Pages: 6
...selection measures used have test validity. According to Jorge, David, Michael and Siew (2004), test validity is primarily the degree to which a test measures what it purports to measure. There are basically three types of validity including criteria, face and content. It is imperative to ensure that the selection measure used by an organization has all this three measures. This research paper provides an analysis of a situation whereby my organization uses a selection measure that has high criterion validity with low face validity and no content validity. Ethical Concerns Ethical concerns associated with selection measures include fabrication which is considered as one of the primary forms of scientific misconduct. One of the types of fabrication is the use of statistically invalid test measures. According to Heneman, Judge and Kammeyer-Mueller (2012), organizational leaders and managers have an ethical obligation to both potential and exciting employees. It is therefore critical to ensure that any test used in an organization measures what it claims to measure in order to ensure the outcome/findings are not statistically invalid. In this case, the selection measure used by my organization only has criterion validity, significantly low face validity and no content validity thus is statistically invalid. This implies that the test measure has been calibrated against a well known standard thus reflects a certain set of abilities. Content validity in this case shows that...
Words: 723 - Pages: 3
