Daftar pertanyaan : Oler, D.K., et al.

, 2010, Characterizing Accounting Research, Accounting Horizons, 24

(4), 635-670.

1. Apa tujuan penulisan artikel Oler et al. (2010)?

To investigate trends in accounting researchby examining papers published in six top accounting
journals from 1960 to 2007
2. Sebutkan beberapa masalah dalam penelitian di bidang akuntansi yang diulas di bagian awal
Pendahuluan dalam artikel Oler et al. (2010).
The viability of accounting research as an academic discipline, accounting research is becoming more
insular and self-referential, increasing dominance of financial accounting research topics in academic
journals
3. Sebutkan 6 jurnal yang menjadi bahan penelitian Oler et al. (2010). Mengapa jurnal-jurnal tersebut
dipilih?
Accounting, Organizations, and Society (AOS), Contemporary Accounting Research(CAR), Journal of
Accounting and Economics (JAE), Journal of Accounting Research(JAR), Review of Accounting
Studies(RAST), and The Accounting Review(TAR)
Those journals currently and commonly viewed as top tier publications at research-intensive U.S.
schools
4. Sebutkan 8 disiplin ilmu yang menurut Oler et al. (2010) menjadi referensi penelitian akuntansi.
Accounting, finance, economics, psychology, management, statistics, other academic journals, and
other citations (i.e., books, professional journals, working papers, popular media, legal cases, etc.)
5. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 1?
Proportionate amount of citations made by top accounting journals from 1960-2007
1960 to 1966, are characterized by relatively low proportionate citations from accounting or other
academic fields and veryhigh proportionate citations from books, legal cases, court cases, and other
sources; starting with 1967, the proportionate citations in accounting papers from accounting
journals begins to increase significantly and citations from finance, economics, and management
also begin to increase; for most part the trends continue except for management literature citations
reached a high point of 9.8 percent in 1977 and have reverted back to early 1960s levels in
subsequent years
6. Sebutkan 6 kategori penelitian akuntansi yang dibuat oleh Oler et al. (2010)
Financial accounting, managerial accounting, auditing, tax, governance, and other topics (which
captures a variety of topics, including education, research methodology issues, and history)
7. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 2?
Proportionate amount of citations made by top accounting journals from 1960-2007 broken out by
research topic (Panel A) then by decade for each topic (Panels B to G)
 8. Sebutkan 7 kategori metode penelitian yang
dibuat oleh Oler et al. (2010)
Archival, experimental, field study, review, survey,
theoretical, and normative (i.e., research arguing
over what should be and often advocating a
particular accounting treatment as opposed to
positive research)
9. Apa kesimpulan yang diperoleh dari analisis data
yang disajikan di Tabel 3?
Similar analysis as in Table 2, but breaks out papers by research methodology instead of topic
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10. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 4?
11. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 5?
12. Apa kesimpulan yang diperoleh dari analisis data yang disajikan di Tabel 6?
13. Secara keseluruhan, apakah kesimpulan yang diperoleh Oler et al. (2010)? Kaitkan kesimpulan
tersebut dengan masalah dalam pertanyaan butir 2 di atas.
Intent to assess the current condition of academic accounting research as a discipline by examining
antecedent ideas and to propose a characterization of accounting research that is consistent with
papers published in the top six accounting journals.
There are significant problems ahead