crafting and publishing scientific research

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Crafting and publishing scientific research

Simon FraserUniversityCanada

[email protected]

Johnny Jermias

STAN 79

Research Seminar Politeknik STAN

Jakarta, IndonesiaAugust 15, 2016

POLITEKNIK STAN AUGUST 2016

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Outline

Introduction1

Scientific research

2 Publication in high quality journal

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Example: Research in CSR4


5 Conclusion

1. Introduction: Background

POLITEKNIK STAN AUGUST 2016 3

Insights from an author and an editorial board member/reviewer



• Recent published papers.pdf



•Editorial board member/reviewer:– Contemporary accounting research (Canada)– Journal of international accounting research

(USA)– Management Accounting Research (UK)– JAKI (Universitas Indonesia)– GAMA IJB (Universitas Gadjah Mada)

1. Introduction

• “You submitted your best work to a journal. Your hopes are high: the results of your research are consistent, significant and interesting. After several weeks, the reviews arrive. When you read them, you are heartbroken. The reviewers and editors didn't get it! Your paper was rejected! What went wrong?” (Peracchio and Escalas, 2008).


2. Publication in High Quality Journals

5 Key Success Factors:•1. Emphasize on significant contributions to the existing literature•2. Develop hypotheses based on sound theories•3. Tell a convincing story with consistent and logical flow of thought•4. Focus the story on the constructs and variables •5. Proofread the entire document (Free from grammatical and other errors/omissions)


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Path to publication:1.Idea generation2.Formalization of research ideas3.Data collection and analyses4.Writing the manuscript5.Presentation at workshop/seminars to solicit feedback6.Journal submissions with lengthy review process (average 3 years)


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Characteristics of topics that have a good chance to be accepted: Address real world/societal problems Fills significant gap/advances theory Produce novel/new/unexpected results Address hard to solve research issues/introduces new procedures


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Effective ways to learn how to publish in high quality Journals: Follow the process of your D4/Master/PhD thesis Collaborate with experienced and successful co-authors Ask for guidance from experts in your field

No access or difficult to find Experts are extremely busy


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Two factors to generate significant/ meaningful topics: 1.Process to generate research ideas

Following and critically looking at the literature Keeping up to date of real world issues Working with colleagues

2.Ability to differentiate significant/meaningful topics

Awareness of existing literaturePOLITEKNIK STAN AUGUST 2016

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Role of senior colleagues/co-authors: Minimize the risk of undertaken research topics

that have little chance of successful completion Help to obtain correct data on the first attempt Eliminate outcome dependence research Reduce the temptation to abandon the main

research topic as the research progress Set the time schedule for each milestones

(literature review, hypotheses, research design, data collection, data analyses, first draft, final draft)


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3. Conducting Scientific research

Purpose:

• To understand, predict, or control some aspects of the environment by testing/refuting existing theories or by developing and testing new theories

• To help policy makers


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3. Conducting Scientific Research

Fundamental questions:1. What are the problem statements (research questions)?2. Why are they important? Do we really care? Why? (relate to your contributions)?3. How do you address the research questions?


Framework for Scientific Research

5.Data Interpretation

1. Initial Inquiry

(Research question)

2. Hypothesis

3. DesigningTests

4. DataCollection

ScientificInquiry

Add Your Text

6.DrawingConclusions

7. Further Inquiry(Extension)

15POLITEKNIK STAN AUGUST 2016

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Example: Research in CSR


Yasheng Chen (Xiamen University-China)

Johnny Jermias (Simon Fraser University-Canada)

Jamal Nazari (Simon Fraser University-Canada)

The Effects of CSR Reporting Regimes and Financial Conditions on Managers’ Willingness to Invest in CSR

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Outline

Introduction

Research objectives

Conceptual framework and research hypotheses

Research method and sample characteristics

Results and discussion

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Introduction

CSR reporting is now mainstream In 2013, most Global Fortune 250 firms issued

voluntary stand-alone CSR reports, compared to only 39% in 1999.

Most CSR investment is less profitable than other investment opportunities

Companies are reluctant to invest in CSR activities

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Introduction

Previous studies: focused their investigations on the impacts of CSR disclosure on decision making of external users.

We do not yet fully understand managers’ incentives or motivations to invest in CSR.

We argue that managers’ willingness to invest in CSR activities is influenced by the CSR disclosure regimes.

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Conceptual Framework – Legitimacy Theory In order to survive and succeed, the company’s

operations should be perceived by society to be complying with the terms and requirement of the social contract.

Companies will take various actions to ensure that the society perceive that their operations are legitimate.

Adopt either a passive strategy to comply with external pressures or take a proactive strategy to engage in managing the external pressures.

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Three CSR Disclosure Regimes:

Footnote in financial statements. CSR Stand alone report Integrated reporting

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Research Hypothesis- Stand Alone CSR Report

When managers prepare both annual financial statements (FS) and stand-alone CSR, the managers have the opportunity to mitigate the effect of the less profitable CSR project through the disclosure of these projects in the stand-alone CSR report.

H1: Managers’ willingness to invest in a CSR project will be higher under the CSR stand-alone reporting regime as compared to that in the FS reporting regime.

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Research Hypothesis- Integrated Reporting

• Despite its conceptual appealing, IR has not yet been well developed and rarely used in practice.

• IR tends to be cumbersome and deviate significantly from the existing accounting frameworks.

• According to a survey of CSR reporting practices by PWC (2013), while 499 of the S&P 500 companies provided sustainability disclosure, only seven used IR to report their CSR activities. IR framework is still far from a quality that can be adopted as a mainstream reporting system.

H2: There will be no difference in managers’ willingness to invest in a CSR project under IR reporting regime as compared to that under financial reporting regime.

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Research Theory & Hypothesis- Financial Conditions

• While external factors and pressures play an initiating role in motivating corporate behavior toward social/environmental performance, internal resources are becoming increasingly important to maintain and expand these activities.

• As per RBV & NRBV, companies with higher financial resources and superior financial performance are more likely to pursue proactive environmental strategies. In line with this theory, we propose the following hypothesis:

H3: Managers in profitable companies will be more willing to invest in a CSR project than those in unprofitable companies.

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Data analyses: Logistic regression

iiii PROFITIRCSRLogit 321)(

i

ii LogLogit

1

)(

The assumed relationship between πi,CSRi, IRi and PROFITi is as follows:

Where,

(1)

(2)

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4. Conclusion

Useful for preparing a manuscript (thesis/dissertation):

Are the theory and hypotheses reasonable? Are there any other variables that might have

significant effects on the dependent variables? Is the magnitude of the hypothesized effect

plausible? Are all important competing explanations

adequately addressed in the plan? Are the proposed test appropriate?


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4. ConclusionUseful to evaluate others’ paper (reviewer):

What are the dependent, independent, control variables?

Are they appropriately addressed in the paper? What are other variables that might have important

effects on the dependent variable? Are there better ways

to measure those variables? To analyze data?


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Main Takeaways Find interesting topic, significant contribution to the

existing literature Find good co-author(s) Know the target journal (journal have different

styles) Expose your work to your peers (present in good

conferences) Don’t be defeated by reviewers’ comments Length from idea generation to first draft: 1-2 years Length of review process: 1-4 years

Good luck


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Thank You !


crafting and publishing scientific research

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