It is apparent that accounting research is swamped with the use of qualitative approach in answering its research questions. On one of accounting forum series, held on 27 September 2019 at 13, at Hall Pertamina, Faculty of Economics and Business, Universitas Diponegoro, Dr. Dwi Cahyo Utomo delivered an interesting discussion on the reasons for conducting qualitative research in accounting as well as is challenges and opportunities it offers. In qualitative research, he claimed main purposes of qualitative research is to find meaning of actions, build a theory from existing social reality and to figure out how the context could determine practice.
Dr. Dwi also described in details how the subjective, focused nature of qualitative research may in fact provide much interesting findings that are rarely found in quantitative research. He also added that alike with quantitative research, problem formulation can be scrutinized from the phenomena, theoretical or contextual gaps. He further added discussion in details on iterative data collection and analysis.
Next forum will be held on 18 November 2019 at 13.00 on Ruang Sidang Utama, Gedung Dekanat, Faculty of Economics and Business. Prof. Dr. Dian Agustia, Ak., CA. will be the main speaker and the topic is strengthening accounting graduates competencies: paving a path for a new beginning?”