COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 1 Overview of course.

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Assessment ActivityMarksDue date Research Factory Visit10Week 5 3 class quizzes20Week 2 to Week 11 SPSS x Statistics Exercise10Week 11 Proposal40Week 4,8,13 Attendance/ Critical Thinking/ Creativity Questions 20Week 1 to 13 Week 1

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. FAIL WEAKNESS Life Cycle Of Learning 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..

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. FAIL WEAKNESS FOCUS Life Cycle Of Learning Week 1 COMMITMENT _____________________ _____________________ _____________________ _____________________ _____________________

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. In this Research Methods Course You 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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Resources on the Web Resources on the Web Figure 1. www.Ricebox.com - Asia Links. www.Brainlid.com - Business Learning ideas and Linkswww.Ricebox.com www.Brainlid.com Week 1

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Introduction to Scientific Research What is Scientific Research ?? Tree of Knowledge Finding a topic of interest Library work – the academic literature Week 1

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

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

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 2. Tree of Knowledge – Theory is the Glue Knowledge Understanding about relationship b/w Variables & time Information Summaries of Data -Means -Averages Data TheoryConcepts Organizethe data Week 1

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 3. Research Questions & the Cycle of Knowledge Building Theory Conditions Actual Conditions Theoretical Practice Actual Practice 1. Indirect Questions 3. Direct Questions 2. Hypotheses GAP (Yes or No) Theoretical Contribution Type Report 4. If yes, why the GAP? 5. Add to existing knowledge Consulting Type Report 4. Cost-Benefit Analysis 5. Recommended Practice Week 1

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

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

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Organization Week 1

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Organization Week 1

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Chart Week 2

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Visit Week 2

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 1. Variables

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Tax Universe Political Risk Factor Advantages Country/JurisdictionContext - Political Risk - Factor Advantages Government Tools 1. Fiscal Tools Tax System Other Incentives 2. Monetary Tools Interest Rates Currency StabilityTaxpayerBehavior - Foreign Direct Investment - Export Growth - Tax Loopholes and Arrangements Government PolicyTaxpayer How the government can use tax & other tools to achieve objectives 1. Economic Growth 2. Stability - Domestic Business - International Business

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 2. Hypotheses

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 2. Hypotheses

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. b. The Research Hypothesis While 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 2. Hypotheses

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. c. Difference between Null Hypothesis and the Research Hypothesis 1. 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 2. Hypotheses

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 3 Hypotheses Type of Accounting Research ManagerialFinancial, 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 2. Hypotheses

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 2. Hypotheses

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 3. Samples, Population & Concept of Significance Week 3 Population Level Type of Accounting Research Managerial, TaxFinancial, 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 3 TopicPopulation China SOE reformChina – 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 & Concept of Significance

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

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 3 What is the focus of your Research? We want to Understand Behaviour? Policy Relevance Market/ Private Relevance Consulting What is your objective? Theory that explains the objective Consulting What is your objective? Theory that explains the objective Delineating your Research Rationale and Method Generate Expectations

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Delineating your Research Rationale and Method Observe Behaviour Why did you behave in certain way? Why did you behave in certain way? Observe Behaviour Problem Cannot/ difficult to verify Problem 1.Political Bias 2.Info Asymmetry

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Table 1. Literature Review Template – Stage One ArticleType of study Basic research question Sample Nations implicated,sectors compared, timeframe Results 1. 2. 3. 4. Week 3

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Table 2. Literature Review –Categorizing Articles across different stage of evidence development Major Contextual Variable of generalization e.g. Country Evidence TheoreticalEmpirical Hong Kong China 1.2. U. S. A3.4. Week 3

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Evidence Major Contextual Variable of generalization e.g. Country TheoreticalEmpirical Hong Kong China Large Scale Study Case Study U.S.A Large Scale Study Case Study Management Accounting Research Capital Markets Research Figure 10. Literature Review - Stages of Evidence Development

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 3 ArticleType of study Basic research question Sample Nations implicated, sectors compared, timeframe etc Results 1. 2. Literature Review Template – Stage One – Summary of the literature Task 6a: Literature Review

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 3 Literature Review Template Task 6b: Literature Review Stage Two – Critique of Literature TheoryModelMethod 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?

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Theory defined Methodological purpose of research Research Questions and the Cycle of Knowledge Building Theory planning worksheet Week 3 4. Theory Development

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Theory Development

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 15. Some approaches to case study in Management Accounting Prescriptive approach Focus on the optimal decisions that would be made if ideal information was provided Grounded theory approach Focus on the decision making process. Draw insights from an indigenous setting by focusing on the process of making the decision itself Organizational change Approach Draw insights from an indigenous setting by comparison to a previous point in time, say before a particular even that is thought to have an impact on management decision making Comparative approach Draw insights from an indigenous setting by comparison to processes, phenomena in another country What angle is your study going to take? Week 9

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 8. Research Questions & the Cycle of Knowledge Building Theory Conditions Actual Conditions Theoretical Practice Actual Practice 1. Indirect Questions 3. Direct Questions 2. Hypotheses GAP (Yes or No) Theoretical Contribution Type Report 4. If yes, why the GAP? 5. Add to existing knowledge Consulting Type Report 4. Cost-Benefit Analysis 5. Recommended Practice Week 3

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Management Accounting Tool Transfer pricing Strategic management accounting Capital investment and political risk analysis Activity Based Costing Budgeting and control Performance evaluation Decision making role of management Corporate Financing Capital Investment Tax minimization Profit repatriation Product pricing Customer profitability analysis Management 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Theory Int’l Trade theory (OLI Model) Strategic Planning (Porter, 1985) Boston Matrix Agency theory Transactions cost theory Institutional theory Resource-based theory Decision making role of management Corporate Financing Capital Investment Tax minimization Profit repatriation Product pricing Customer profitability analysis Management Control 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 Management Accounting Tool Transfer pricing Strategic management accounting Capital investment and political risk analysis Activity Based Costing Budgeting and control Performance evaluation –Decision Making Focus – Step 2

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Theory Int’l Trade theory (OLI Model) Strategic Planning (Porter, 1985) Boston Matrix Agency theory Transactions cost theory Institutional theory Resource-based theory Decision making role of management Corporate Financing Capital Investment Tax minimization Profit repatriation Product pricing Customer profitability analysis Management Control What contextual factors are likely to influence the use/non-use of management accounting tool? Week 2 Management Accounting Tool Transfer pricing Strategic management accounting Capital investment and political risk analysis Activity Based Costing Budgeting and control Performance evaluation Contextual (independent) Variables 1.Institutional 2.Environmental 3.Organizational 4.Individual –Decision Making Focus – Step 3

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Management Accounting Tool ___________________ Contextual (independent) Variables ________________________

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Linking theory with Costs/ Benefits 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.

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Linking theory with Costs/ Benefits 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Linking theory with Costs/ Benefits Costs & Benefits Costs Relate specifically to a) Implementation and b) Maintenance Knowledge 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 resources More 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.

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Tax Universe Political Risk Factor Advantages Country/JurisdictionContext - Political Risk - Factor Advantages Government Tools 1. Fiscal Tools Tax System Other Incentives 2. Monetary Tools Interest Rates Currency StabilityTaxpayerBehavior - Foreign Direct Investment - Export Growth - Tax Loopholes and Arrangements Government PolicyTaxpayer How the government can use tax & other tools to achieve objectives 1. Economic Growth 2. Stability - Domestic Business - International Business

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Theory Planning worksheet – Accounting activity – Role of the activity – Examples of applicable Theory – Literature on theory – Literature on applying the theory Week 3 4. Theory Development

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Task 7b: Theory Development Table 3. Theory - structure literature review planning worksheet for Management Accounting Management Accounting Tools Role of the toolExamples 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) Agency theory/Transactions cost theory Week 3

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 1.Variables 2.Hypotheses 3.Samples, Population and Concept of significance 4.Criteria for Judging a Research Study 5.Ethical principles Week 4 RECAP – The Research Process

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 1.Components of the thesis proposal 2.Structuring your writing 3.Diagramming your ideas 4.Presentation Guidelines 5.Referencing & Style Week 4 Communicating the Message

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

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. JV. But Chinese prefer to have Management control MOFE MOFE JV. Foreign prefer to Have management control MOFE WOFE Foreigner BP LowHighChinese 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. FOREIGN PARTNER’S BARGAINING POWER CHINESE PARTNER’S BARGAINING POWER MODE OF GOVERNANCE PRIOR JV EXPERIENCE CENTRAL GOVERNMENT INITIATION SIZE STRATEGIC INDUSTRY PERCEPTIONS OF OPPORTUNITIC BEHAVIOUR Figure 4. Framework for your study

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. CONTROL -MECHANISMS -EXTENT -SCOPE PERORMANCE COMMITMENT -$$$ -%EQUITY -STAFF TRUST PERCEPTION OF OPPORTUNISIC BEHAVIOUR PARTNER SELECTION GUANXI RELATION LOCATION

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. A: THE STRATEGIC IMPORTANCE OF EAST ASIA B: THE INFLUENCE OF NATIONAL CULTURE ON THE USE OF CONTROL STYSTEM East Asian versus Western nation Comparisons 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 and Task difficulty on the use of budget emphasis in superior evaluative style BASIC RESEARCH QUESTIONS How do individualism and uncertainty avoidance affect the relationship Between budget emphasis, task difficulty and job-related outcomes? C: THE INFLUENCE OF NON-CULTURAL VARIABLES 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. NON-CULTURAL VARIABLE Task Difficulty CULTURAL VARIABLES Individualism Uncertainty avoidance OUTCOME VARIABLES Subordinate manager Job-related tension Role ambiguity and job performance MANAGEMENT CONTROL SYSTEM VARIABLE Budget Emphasis in superior Performance evaluation style Figure 2. Framework for the study

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Foreign subsidiaries of Between-firm differences MNCs A versus C B versus D Local firms - indicates national cultural differences SingaporeSouth KoreaCultural dimension score A score BCultural dimension score C score D Between-nation differences A versus B C versus D - indicates national cultural differences Figure 2. Framework for the study

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 4 4. Presentation guidelines Presentation guidelines Preparation 1.Audience Who 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.Theme Have an overriding theme. What are two or three main points do you want to communicate? Repeat it often is different words 3.Time Have 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 4 4. 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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 4 Errors ConsistencyYesNo 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 & Style

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Table 9. Case Study Proposal Planning Worksheet Topic (Examples)Research Question MotivationData 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Proposal Week 5

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 9. Making your data Fit for the Purpose 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 RatioInternalOrdinalNominal Sampling error Does the data compare with descriptive statistics from other sources? Mean,Mode, MedianRange Depends on sample size determinants PopulationsMethodsVariablesStatistical Model

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Visit – Phase One Week 3

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Presentations –Graded on the ability to to generate class interaction –Class – seek knowledge, understanding –Participation by all group members Week 2 Factory Visit

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. (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 3. Sampling – Selecting Organizations and Respondents

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. (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 3. Sampling – Selecting Organizations and Respondents

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Population of interest Controlling other variables Obtaining organizational support Getting right people to answer Week 7 3. Sampling – Selecting Organizations and Respondents

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Diagram showing the relationship of Research type to Sample size Focus on Purpose Focus on Economic Consequences Refined Research Exploratory Research LowHigh

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 3. Sampling – Selecting Organizations and Respondents

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 10. Literature Review - Stages of Evidence Development Evidence Major Contextual Variable of generalization e.g. Country TheoreticalEmpirical Hong Kong China Large Scale Study Case Study U.S.A Large Scale Study Case Study Management Accounting Research Capital Markets Research

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 11. Variable Focus-Stages of Evidence Development Outcome Variables -- Individual - Organization - Market - Performance Exogenous Variables -Environment -Institutional -Market Accounting Variables -Management -Financial -Auditing -Tax Exploratory Refined

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 12. Locating your research in the literature - Example using Management Accounting System 2 1 Is 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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Data Collection, 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Table 5. Advantages & limitations of survey methods Dimension of ComparisonMailed Questionnaire Personal Interview Telephone Interview CostLowHighModerate Data Quality Response RateLowHighModerate to high Respondent MotivationLowHigh Interviewer BiasNoneModerateLow Immediate ResponseLowModerateHigh Week 7

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Dimension of ComparisonMailed Questionnaire Personal Interview Telephone Interview Possible Interview Length ShortVery long;long Ability to clarify and probe NounHigh Ability to use visual aids Some (e.g. Map)HighNoun Interview supervision --LowHigh Anonymity HighLow Dependence on respondent’s reading and writing ability HighNoun Control of context and question order NounHigh Week 7 Table 5. Advantages & limitations of survey methods

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Survey vs. Experimental Research Table 6: Internal and external validity across research methods Week 7 Research criteriaResearch method ExperimentsSurveysCase studies Internal validity  ? ? External validity ?  ?  ? 4. Data Collection, 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Data Collection, 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Figure 13. Correlation & causation: The Fire Example All Fires hi damage lo = hi damage hi damage + Situation Fires of Less SeverityFires of Greater Severity lo No. of Trucks 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 damage and 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 fires are characterised by high damage and many trucks). Week 7

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Data Collection, 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 4. Data Collection, 4. Data Collection, Questionnaire Administration

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Graded on the ability to to generate class interaction Class – seek knowledge, understanding Participation by all group members Week 5 Factory Visit Presentations

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Critical Review of Factory Visit Article 1.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 (Phase Two) Week 5

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Tests and their development Types of tests Observational Techniques Questionnaires The Importance of the cover letter 5. Questionnaire design and question wording Week 8

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 5. Questionnaire design and question wording

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 5. Questionnaire design and question wording

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. What constitutes international accounting research? Studying cultural differences Level of measurement Studying change Week 9 7. Design issues in International Accounting Research

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Analyzing the data – tests of significance. Reporting what you see Using Statistical Package for Social Sciences (SPSSx) Week 10 Data Collection and Descriptive Statistics

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Constructing Data Collection Forms – Cases – one for each row Coding Data – See survey for Chow et al Study Week 10 Analyzing the data – tests of significance

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Analyzing the data – tests of significance

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Analyzing the data – tests of significance

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Analyzing the data – tests of significance

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 Conclusion Week 11 Using Statistical Package for Social Sciences (SPSSx)

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. 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 RatioInternalOrdinalNominal Sampling error Does the data compare with descriptive statistics from other sources? Mean,Mode, MedianRange Depends on sample size determinants PopulationsMethodsVariablesStatistical Model

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. SPSSx versus SAS Week 11 SPSSxSAS 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 SPSSx

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

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Descriptive tests – Descriptives Mean, median, mode Range Standard deviation SPSSx Task 2 Compute descriptive statistics for: – items listed in Table 2: Week 11 Introduction to SPSSx

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Diagnostic tests SPSSx Task 3 Reliability analysis Compute Cronbach Alpha scores for model variables in Table 2. Correlation analysis Compute correlations between decision rights and objective performance measures. Week 11 Introduction to SPSSx

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Table 10. Rotated Factor Loadings From Milani Measure ITEMFact 1Fact 2COMM Extent of involvement in budget setting 0.8240.1660.707 Reasoning given by superior for budget revisions 0.0910.9610.932 Frequency of giving opinions to superiors about the budget 0.736-0.2460.602 Degree of influence of input to Budget 0.8600.2140.785 Frequency of being asked for opinions about budget by superior 0.9020.0010.814 Eigenvalues 3.6521.037 Explained variance 60.9%17.2%78.1% Week 11

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Hypothesis tests - SPSSx Task 4 Regress “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 Introduction to SPSSx

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

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

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 12 One Electronic File on Disk RMA-Subject-Your English name (one Word document file) Body2. 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 Appendix14. Task 7a Literature review table 15. Research Instrument SectionDetailsCheck 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 Guidelines

COPYRIGHT © 2010 Neale G. O'Connor. All rights reserved. Week 1 Overview of course.

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