Qualitative Research Methods Research Articles

THE CHALLENGES OF IMPLEMENTING ACCOUNTING INFORMATION SYSTEMS IN IFRS AND GAAP : GLOBAL STUDY

This paper provides a thorough analysis of the difficulties that arise when putting accounting information systems (AIS) into practice under the auspices of generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS). The research delves into the worldwide terrain, covering a range of commercial settings and legal structures. Using both qualitative and quantitative research methods, the study looks into important variables that affect how well AIS is adopted and integrated in accordance with GAAP and IFRS requirements. KEYWORDS: Accounting Information Systems (AIS), International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (GAAP), Global Study

Foreign aid: An agent for socioeconomic development? A case study from an emerging economy: Pakistan

AbstractPakistan's economy since its creation has remained heavily dependent on foreign aid, especially to manage the ever‐widening gap between the available financial resources, development expenditure, fiscal deficit, and current account deficit. This article critically evaluates the effectiveness of foreign aid in Pakistan from 2000 to 2022 via an in‐depth literature review and the rational actor model (RAM). Furthermore, a mixed‐method approach based on descriptive quantitative and in‐depth qualitative research methods was adopted for this study. The article demonstrates that RAM can assist policy makers, enabling them to make decisions vis‐à‐vis foreign aid while safeguarding national interests, particularly economic interests. However, this study finds that for Pakistan to achieve sustainable economic growth, increasing exports and attracting more foreign direct investment hold greater potential than continued reliance on foreign aid. In conclusion, the article prescribes policy measures to restructure Pakistan's political system to foster socioeconomic development through trade liberalization and good governance.Related ArticlesAsongu, Simplice A., and Joseph Nnanna. 2019. “Foreign Aid, Instability, and Governance in Africa.” Politics & Policy 47(4): 807–48. https://doi.org/10.1111/polp.12320.Dobransky, Steve. 2014. “Violators amongst Us: International Regimes and the Role of Compliance, a Case Study on Official Development Assistance.” Politics & Policy 42(4): 593–634. https://doi.org/10.1111/polp.12082.Scarlato, Margherita, and Giorgio d'Agostino. 2019. “The Political Dimension of Cash Transfers in Latin America and Sub‐Saharan Africa: A Comparative Perspective.” Politics & Policy 47(6): 1125–55. https://doi.org/10.1111/polp.12332.

The effects of electricity load-shedding on the performance of small and medium enterprises in Pretoria, South Africa: A case study of Marabastad Business Community

South Africa has been experiencing electricity load shedding for over sixteen years and this has affected the performance of small and medium enterprises (SMEs) across the country, with devastating effects recorded in the post-Covid-19 era. SMEs are key drivers of the economy and their performance has a great influence on it, as they contribute 36% of gross domestic product (GDP). This case study of the problem used the qualitative research method, with data collected through interviews. This study established that, in the area studied, there is a decline in the performance of the entrepreneurs and working hours have been drastically reduced due to load-shedding. Proposals are made of measures that the SME implementers and the government of South Africa can take in order to prevent the situation from further deteriorating.

Fiction-writing and wonder: documenting a collaborative, creative writing process

PurposeWe articulate cycles of creative storying and data analysis and the wonder that motivated the project by detailing our reading, thinking and writing processes to contribute to the conceptual and practical literature on collaborative writing as method.Design/methodology/approachThis paper documents a process of collaborative writing as method that produced a co-written fictional narrative that evokes questions about schooling.FindingsOur process began with world-building for our fictional future, creating characters to serve as a lens for analysis. From our discussions of the data, we crafted a plotline to present our themes in coherent story. As we explored and shared our readings, interdisciplinarity shaped our project in unique ways.Research limitations/implicationsThroughout, our collaboration and fiction-writing opened spaces for wonder, interdisciplinarity and joy that may inspire other researchers to engage in collaborative and/or creative writing processes.Originality/valueAdding to the rich literature of arts-based research methods, we contribute our reflections on the pragmatics of incorporating reading, writing and thinking for collaboration and creative writing as qualitative research methods for document analysis.

Indonesia's Movement to Become the Main Player in The Electric Vehicle (EV) Market in Southeast Asia

This article discusses Indonesia's position in the electric vehicle market with a focus on investment from multinational companies such as Hyundai. Globalization plays an important role in the development of the electric vehicle industry, with the aim of reducing pollution and exhaust emissions. Multinational companies are often involved in the production of environmentally friendly vehicles as part of efforts towards a green economy. Through descriptive qualitative research methods, this research describes the relationship between state policies and the behavior of investment actors in the phenomenon of global capitalism in globalization and its impact on the electric vehicle market in Indonesia. With investment from multinational companies, Indonesia is expected to become the leading electric car battery producer in ASEAN. The steps and strategies for cooperation between Indonesia and Hyundai in developing the electric car battery industry are also discussed in this article.

Evaluate The Role of The Community in Intelligence Gathering on Local Terrorism Activities

Terrorism poses a significant national security threat in Indonesia, exacerbated by the clandestine nature of terrorist networks within society. Harnessing community involvement is pivotal in combating terrorism effectively. This study evaluates the community's role in intelligence gathering pertaining to local terrorist activities. Utilizing qualitative research methods, particularly literature review, the study analyzes data through three key stages: data reduction, presentation, and conclusion drawing. Findings underscore the indispensable contribution of communities in gathering local terrorism intelligence. Unlike conventional channels, communities offer unique insights into terrorist activities inaccessible to law enforcement agencies. However, leveraging community involvement faces challenges and limitations. These include the need for heightened education and training initiatives to enhance community awareness about terrorism. Additionally, fostering trust between communities and law enforcement entities emerges as a critical endeavor. Furthermore, ensuring the safety and protection of individuals reporting terrorism-related information remains imperative for sustained community participation in intelligence-gathering efforts.

The role of teachers’ funds of knowledge and identity in the linguistically and culturally diverse classroom

ABSTRACT This study aimed to explore how teachers’ funds of knowledge and identity shape their beliefs and knowledge about linguistically and culturally diverse students and mediate the respective practices in the classroom. The study was conducted in a state religious secondary school in southern Israel, where approximately half of the students and teachers were immigrants. It adopted two qualitative research methods: case study and educational ethnography. The purposeful sampling was applied by zooming in on two secondary school teachers. Teachers’ evidence obtained from semi-structured interviews was triangulated with field-notes, classroom video-recorded observations, and collected documents. It was found that the teachers became role models who empowered the students and engaged them in the learning process in their highly diverse classrooms. To conclude, the teachers’ family histories, immigration experiences, languages, and cultures can be seen as meaningful tools for learning other languages and cultures and teaching students.

Is the Productivity of Faculty Members Sustainable? The Perspective of Faculty Members

In the global economic landscape, a nation’s ability to secure a prominent position is intricately linked to its capacity for knowledge augmentation and technological innovation. This correlation underscores the pivotal role of universities and academicians, whose importance directly reflects a country’s level of development. The effectual execution of educational, research, and innovative pursuits within university settings necessitates the presence of qualified, productive, and dedicated academicians. As key contributors to academic, social, and humanitarian spheres, academicians bear responsibilities spanning research, teaching, societal enlightenment, and problem solving within higher education. The scholarly productivity of researchers is commonly gauged through metrics involving scientific publications and academic engagements. Notably, in many countries, advancements and appointments within academic institutions are contingent on the demonstrated productivity of academicians. Aligning with this global trend, Turkey accordingly structures its promotion and appointment procedures within academia. This study aims to ascertain faculty members’ perspectives regarding academic productivity after their associate professors’ and professors’ appointments in Turkey. Furthermore, we endeavor to identify the underlying factors contributing to this decline and increase academic productivity. Our findings emphasize the intricate interplay of various factors influencing academic productivity and sustainability. These include the significance of institutional support, economic stability, intrinsic motivation, and challenges such as bureaucratic processes and gender-related issues, which collectively shape the academic landscape and faculty members’ ability to produce impactful research over time. The research study group comprised 20 faculty members working at a public University in Turkey in the 2022–2023 academic year. This study was prepared using a qualitative research model. This study used the interview technique, one of the data collection techniques used in process-based evaluation applications. Furthermore, the obtained data were analyzed using the content analysis technique used in qualitative research methods.

A Qualitative Exploration of Chinese Rural College Students’ Career Development: A Psychology of Working Perspective

Rural college youth encounter numerous challenges in securing decent education and work. However, there has been scant research on their career development from a vocational psychology perspective. Drawing from the Psychology of Working Theory (PWT), we examined the contextual and personal factors that shape their work volition and perceptions of future decent work. We conducted semistructural interviews with 12 Chinese rural college students and employed Consensual Qualitative Research (CQR) method to analyze the data. Our findings revealed that their vocational barriers included economic constraints, inadequate educational resources, limited access to decent internship opportunities, and lack of study-related electronics. However, their coping stratgies to overcome these constraints included social support, notably from teachers, as well as positive attributes such as critical consciousness and proactive personality. Regarding future employment, participants valued job stability, a balance between work and life, the ability to provide for their families, and displayed prosocial and growth orientations. These findings provided support for the applicability of PWT in understanding the vocational trajectories of rural college students in a non-Western context. The implications of these findings for future research and vocational interventions are discussed.

Child life specialist services, practice, and utilization across health care: a scoping review.

The objective of this review was to map the available evidence regarding the scope of child life specialist services, practice, and utilization. Child life specialists are members of multidisciplinary health care system teams who prioritize the developmental needs of pediatric patients to support and improve patient and family health care experiences. Evidence of the effectiveness of child life specialist services and the utilization of those services is often incorporated in multidisciplinary research reports and thus overlooked. All quantitative, qualitative, and mixed methods research study reports and systematic reviews investigating child life specialist services, practice, and utilization in health care systems were included. This review was guided by the JBI methodology for scoping reviews and a published a priori protocol. CINAHL (EBSCOhost), MEDLINE (PubMed), Scopus, and PsycINFO (APA) were searched for evidence published from January 1980 to August 2022. Research publications about child life specialist services, practice, and utilization have increased dramatically over the past decade with more than 50% of studies published in the last 5 years. Although the first authors of the majority of the research publications were physicians, these multidisciplinary author teams depicted child life specialist services in a variety of roles, including co-investigators, interventionists, and research subjects. The 105 full-text publications reviewed were from 10 countries and occurred across a wide scope of health care settings and medical subspecialties, but primarily in hospitals and health centers, and to a lesser extent, in ambulatory clinics and communities. A wide variety of child life specialist services were described across these settings. The concept of child life services began in 1922 and emerged as the child life specialist services specialty in the United States in the 1970s and 1980s. Mapping the research can help delineate the barriers and facilitators to these services in health care systems. This scoping review provides evidence of the global diffusion of child life specialist services across health care system settings with recent increases in research publications involving child life specialist services.

The Pilot Creation of Sustainable Stall Design to Promote Temporary Pottery Market in the Baan Muang Kung Community

Although local intellectual property products have received support from both the government and private sectors, including increasing consumer interest in craft products, the residents of the Muang Kung community, Chiang Mai province, who produce handmade clay pottery with unique and distinctive shaping techniques and intricate patterns, still lack a market space to accommodate their products. Therefore, it is necessary to study the sustainable market format to help promote community products appropriately and stimulate tourism in this area. This research aims to achieve the following objectives (1) Study sustainable market pattern design principles suitable for community markets (2) Explore the potential capabilities and the local community’s requirements in market (3) Propose sustainable market design guideline to promote community products. This research primarily explores the sustainability value of a sustainable market within the field of retail design, employing qualitative research methods such as interviews, observational note-taking, photography, and comparative case study analysis. The on-site survey to determine the project's feasibility involved convening a community meeting with 50 residents to discuss findings. The outcomes of this gathering were then used in designing the temporary market. The findings present design guidelines that illustrate how markets continue to play important socio-economic roles in local communities, serving as key components that can be transformed to promote sustainable development. The proposed design practice guidelines encompass considerations such as site layout, the application of sustainable design principles, including the thoughtful selection of sustainable materials, the incorporation of flexible design, and the creation of participatory area experiences to attract people.

Panji Asmorobangun Mask Dance as Local Culture and Its Relevance to Character Educational Values

Instilling cultural values can be done early on through learning that utilizes teaching materials available in the surrounding environment. It is considered that the learning process can run effectively and efficiently and in accordance with the potential of local wisdom. One of the alternative teaching materials can be taken by utilizing the circumstances surrounding the students’ environment which are used as additional teaching materials. In addition, the teaching materials contain local wisdom so that the given knowledge is wider. The introduction of the wealth of local wisdom in the form of traditions in East Java, especially Malang, has an orientation towards developing the national character based on local wisdom and unique culture in Indonesia. This research aimed to describe and analyze character educational values that could be found in the Panji Asmorobangun mask dance as a local culture of Malang. The research method used was descriptive qualitative research method, with data collection techniques of observation, interviews, and documentation. The research result found that character educational values in dance material are based on local wisdom obtained through the learning process of the Panji Asmorobangun mask dance. Character education values that emerged include religious, nationalist, loving the environment, mutual help, independence, excellence, empathy, mutual cooperation, responsibility, and integrity. This value was reflected in the idea of the dance work, and the structure of the work which consists of movements, musical accompaniment, costumes, and mask properties in dance. This research was a form of preserving local culture by introducing traditional dance at schools, by instilling educational values embedded in a curriculum filled with local cultural values so that the next generations kept interest and sustained their national identity. Keywords: local wisdom, character, mask dance

The grey side of influencer marketing: Content, contexts, and consequences

AbstractThe wall of differentiation between genuine recommendations by social media influencers and brand‐sponsored promotions has become thinner since brands are increasingly sponsoring influencers to promote their products and services. This study has followed a qualitative research method using the grounded theory approach to conduct in‐depth, one‐to‐one, semi‐structured interviews with 25 social media users to delve into influencers' brand paid promotions and sponsorship disclosure, which marks a grey area in influencer marketing. The results delineate the grey characteristics of influencers through three main themes: (1) Disclosure of paid promotions/ non‐promotions (i.e., content factors), (2) Consumer conviction conundrum (i.e., context factors), and (3) Social media users' avoidance behaviour (i.e., consequences). This study also defines ‘Sinfluencer’ (i.e., commercially motivated influencers who hide their paid partnerships) and elucidates ‘evaluation’ as a critical step, thereby extending the discussion on the social media engagement cycle.

Perubahan Struktur dan Kondisi Sosial-Ekonomi Masyarakat Pesisir Makassar Pasca Pembangunan Centre Point of Indonesia (CPI)

The development of Center Point Indonesia (CPI) in Makassar City, South Sulawesi has brought significant socio-economic changes to coastal communities. This study investigates changes in the structure and socio-economic situation of Makassar coastal communities with the development of the CPI. The research results show that this development affects the state of the coastal economy, reducing the income of shipping and fishing companies. This change has an impact on the employment situation in coastal areas, which previously was mostly involved in shipping and fishing. Many people are now thinking about looking for another job. The development of CPI has also changed the physical composition and size of coastal communities, which previously were only limited to the sea, are now larger and connected to other areas. This research uses qualitative research methods and collects data from secondary sources such as reports and articles regarding developments in the consumer price index and the situation of coastal communities in Makassar City. The results show that the evolution of the consumer price index has influenced the socio-economic conditions of coastal areas, which previously were mostly involved in shipping and fishing. Many people are now considering looking for another job. This development has also changed the physical composition and size of coastal communities, which were previously only limited to the sea, but are now increasingly spread out and connected to other areas.

“In Minutes Instead of Weeks”: Discursive Constructions of Generative AI and Qualitative Data Analysis

The use of qualitative data analysis software (QDAS) platforms have always posed a dilemma for researchers, and the integration of generative artificial intelligence (AI) tools are complexifying this relationship even further. The way QDAS companies are positioning this new development will impact how researchers understand what qualitative analysis is and what it could be. Using discourse analysis methods, we explored how ATLAS.ti, NVivo, and MAXQDA websites constructed the relationship between AI-assist and qualitative research methods. We noted four “discursive dilemmas” across the websites: (a) automated insight-generation versus systematic meaning-making; (b) chatting with documents versus analyzing data; (c) high speed versus high engagement; and (d) novelty versus agency. While some level of hyperbolic discourse can be expected from corporations whose goal is to sell products, we argue that the discourses used on these websites may be incompatible with the epistemological foundations of qualitative research.

Influence of Higher Education E-Service Quality on E-Learning Student Satisfaction; As Moderated By Digital Literacy: A Mixed Method Research Approach

Introduction: This paper explores the impact of college e-service quality on student satisfaction in the context of the innovative practice of "Internet + Education" in order to research whether there is any difference in students' perception of college e-service quality under the influence of different levels of digital literacy. The research object of this paper is students of universities in Kunming, and the SERVQUAL model is extended. Among them, the independent variables are the five dimensions of e-service quality. The dependent variable is online education student satisfaction. The moderating variable is digital literacy. This research is based on relevant service theories. A combination of quantitative and qualitative methods is used. The results of the research show that the impact of service quality on college students' e-learning satisfaction is different under different levels of digital literacy. Objective: The research objective of this paper is to investigate the impact of the quality of e-services in higher education on student satisfaction in order to research whether there are differences in students' perceptions of the quality of e-services in higher education under the influence of different levels of digital literacy. Theoretical Framework: This research was expanded with the SERVQUAL model and followed the exploratory sequential mixed methods process of scientific investigation, from the initial selection of variables to the final discussion of recommendations and countermeasures. Method: In this study, the scientific survey process of exploratory sequential mixed methods was used to research the satisfaction of college students with online education based on the theory of digital literacy and service quality, using college students in Kunming, China, as the target of the survey, and a combination of quantitative and qualitative research methods. Results and Discussion: The results of the analysis showed that the independent variable: the five factors of e-services (the higher, the higher the satisfaction of students. And under the moderating variable, digital literacy moderated all the other factors, only the relationship between responsibility and e-learning student satisfaction had no significant moderating effect. [synthesize the main results of the research]. In the discussion section, these results will be correlated according to the theoretical framework, highlighting the identified effects and relationships. This section also considers possible limitations of the research. Research Implications: 1. theoretical significance: by constructing a comprehensive theoretical model, this research aims to provide new insights into the field of e-learning. It not only helps to understand the impact of E-learning platform design and service quality, but also emphasizes digital literacy as an important moderating variable. 2. Practical significance: The research results will provide value to educational technology developers and educational policy makers, helping them to optimize e-learning platforms to enhance user experience and learning outcomes. Originality/Value: This research expands the SERVQUAL model by taking online education as the background, combining the actual situation of online education in China, and taking digital literacy as the variable. It allows colleges and universities to break through the original traditional education model. And lifelong learning and personalized learning are the focus of the reform of continuing education in colleges and universities. The results of this research will promote colleges and universities to continuously improve the quality of online education and provide reference for schools and teachers to carry out online education and continuing education.

Akhlak Guru dan Murid Menurut Ibnu Jama’ah dan KH Hasyim Asy’ari

The occurrence of various social problems lately, especially in the field of education, especially moral issues in the world of education has become a problem in itself. This requires separate research to overcome these problems. This study aims to analyze the morals of teachers and students according to Ibn Jama'ah and KH. Hasyim Asy'ari, and comparing the thoughts of the two and then afterwards relevant to teacher competence that is common in Indonesian education today. The type of research used in this study is qualitative and the methods used include literature research methods, which produce data in the form of written words from analyzed data sources. This research also uses content analysis techniques in data processing. The primary data sources used are Kitab Tadzkiratu as-Sami wa al-Mutakallim by Ibn Jama'ah and Kitab adabu al-'Alim wa al-Muta'allim by KH. Hashim Ash'ari. While the secondary data sources are books or other references related to the moral statements of teachers and students. The similarity with the conclusions of other academics is the research method used, namely qualitative research methods. While the difference is in the results of the research, which may be due to differences in the material presented and the time of research. In conclusion, there are similarities between the moral concepts of teachers and students according to Ibn Jama'ah and KH. Hashim Ash'ari. While the difference between the thoughts of the two lies in the difference in diction and the existence of discussions that are only discussed in one of each of the books of both.

Research on the Willingness Model for Community Drug Rehabilitation Participation Based on Mixed Research

Objective: With the continuous improvement of community management functions, community drug rehabilitation management in China has also received increasing attention. Currently, research mainly focuses on the policy and measure reforms of management departments. According to relevant data, the willingness of drug users to actively participate in community drug rehabilitation management is still low. Theoretical Framework: Through a search for quantitative data, it was discovered that two independent factors impact this variable: Program outcomes and small teamwork competence. Furthermore, there exists an additional mediating variable: Client-centered management practices have a correlation with program outcomes and have an impact on the willingness of clients. Client-centered management practice correlates with the proficiency of small workgroups and impacts clients' receptiveness. Method: The researcher used qualitative and quantitative sequential exploratory mixed methods to achieve this. In the qualitative stage, the study focused on key stakeholders from five Correction Institutes using interviews, focus groups, and lessons learned as tools for data collection. A purposive sample of 27 individuals was selected. The researcher used content and topic analysis to develop a conceptual framework and a questionnaire. In the quantitative stage, the study included drug addicts in correction institutes. A sample of 356 respondents was sampled using a systematic sampling method. Results and Discussion: Through literature research and field interviews, our project team found that customer centered management practices, small team cooperation ability, and the achievements of community management projects have an impact on the willingness of drug addiction patients to participate in community drug rehabilitation. Therefore, a structural equation model that affects the willingness to participate in community drug rehabilitation is proposed. We hope to explore the optimal structural relationship through a mixed qualitative and quantitative research method, and provide reference for relevant academic research. Research Implications: As recommendations, managers should analyze project role links and emphasize cross-role communication and collaboration. For future studies, it is recommended to use qualitative data such as work process observations and examine the long-term consequences of participants' Willingness.

Reformative concept analysis for applied psychology qualitative research

ABSTRACT Concept analysis is a useful qualitative research method for psychologists aiming to define, clarify or critique concept meaning and use in theory, practice or research. This article explains Reformative Concept Analysis (RCA), a novel method derived from nursing and political science concept analysis approaches, and reformed for applied psychology research. First, the role of concepts as epistemological vessels in psychological theory and practice is described. Some problems with concept use in clinical practice and research are highlighted, to demonstrate why critical analytic methods to improve concept definition and utility are needed. Then, overviews of some existing concept analysis methods are provided, with summaries of their strengths and limitations from an applied psychology perspective. The importance of comparing and combining meaning frameworks constructed from qualitative narratives and literature review is highlighted. Finally, the eight stages of RCA method are set out, along with some ontological, epistemological, design, rigour and presentation considerations.

Co-producing composite storytelling comics: (counter) narratives by academics of working-class heritage

Composite storytelling as a social qualitative research method represents a growing spirit of creativity to explore themes of social injustice. This article discusses the potential methodological affordances and challenges of such approaches when used to collectively unsettle, interrogate and (re)imagine what it means to become an academic of working-class heritage. The participatory project discussed in this paper involved eight social science and humanities academics in UK-based elite higher education institutions. In a series of storytelling sessions, the participants created narrative encounters to foster moments of critique and analysis to explore the complex social realities of their routes into and through academia as people of working-class origins. Working alongside an illustrator, the participants used empirical insights to create composite stories in multimodal comic formats. Through this work, we seek to prompt further discussions about the generative possibilities of pursuing similar methods in the social sciences and beyond to challenge forms of social injustice.