Minggu, 18 April 2010

nama kelompok - riset akuntansi

Nama Kelompok :

• Adwikarta Hijrih Bauty – 21207505
• Ayu Puspaningtias - 21207480
• Risma Ledyana Putri – 20207952
• Rizka Oktaviana - 20207958

RISET AKUNTANSI- BAB 1-4

CHAPTER I

QUESTION :

1. Define research and explain the difference between applied and basic research.

2. Why is it important for managers to know about research?

3. Explain why handling the manager-researcher relationship effectively is important.

4. Describe a situation where it would be more beneficial to engage an external research team rather than an internal one.

5. ”Because basic research is not applied immediately to a problem, it is less valuable and useful than applied research.“ Comment on this statement.

6. ”If managers learn how to conduct good research by taking a course such as this book offers, there would be no need to hire anyone to solve problems in organizations.” What is your response to this statement?

7. Describe a situation where research will help you as a manager to make a good decision.

8. Given the following situation: (a) discuss with reasons, whether it will fall into the category of Applied or Basic research, and (b) who will conduct the research.


ANSWER :

1. Applied Research is research done with the intention of applying the result of the findings to solve specific problems currently being experienced in the organization. Basic Research is research done chiefly to enhance the understanding of certain problems that commonly occur in organizational settings, and seek methods of solving them.

2. Because the manager who is knowledge about research can interact effectively with consultants. Knowledge of the research processes , design, and interpretation of data also helps managers to become discriminating recipients of the research findings presented, and to determine whether or not the recommended solutions are appropriate for implementation.

3. Effective relationships between managers with the researchers is very important because with it, a manager can understand, predict and control their environment. Knowledge of research and problem-solving process can help managers to identify problems before the situation can not be controlled anymore.

4. Keeping in mind these advantages and disadvantages of the internal and external research teams, the manager desirous of research services has to weigh the pros and cons of engaging either, before making a decision. If the problem is a complex one, or if there are likely to be vested interests, or if the very existence of the organization is at stake because of one or more serious problems, it would be advisable to engage external researchers despite the increased costs involved.

5. According to our research applications because it is more useful in taking corrective action immediately, while more basic research to knowledge for solving problems occurring in the organization.

6. Manager needs to take someone to solve the problems in the organization because a manager needs input or opinions to find a good solution to solve their problems.

7. For example, if the company experienced revenue declines, so a manager must conduct investigations of the factors causing the decline, where the location of faults, synthesize information and how it happened, how to process information and draw conclusions tersebt to attract the right decision, and ultimately what would happen if the process of solving the decision was taken.

8. a. At the time of increased spending is not as usual, a manager should identify the factors and ask for a correction from external parties to research and use their knowledge to find sulusi of the problem.

b. Internal researchers and managers as well as cooperation with external researchers.


CHAPTER 2

QUESTION :
1.Describe the hallmarks of scientific research.

2.What are the steps in hypothetico-deductive research? Explain them, using an example not in the book.

3.One hears the word research being mentioned by various groups, including research organizations, college and university professors, doctoral students, graduate assistants working for faculty, graduate and undergraduate students doing their term papers, research departments in industries, newspaper reporters, journalist, lawyers, doctors, and other professionals and nonprofessionals. In the light of what you have learned in this chapter. Which among the aforementioned groups of people doo you think may be doing ”scientific” investigations in the areas of basic or applied research? Why?

4.Explain the processes of deduction and induction, giving an example of each.

5.If research in the management area cannot be 100 percent scientific, why bother to do it at all? Comment on this statement.

6.Critique the following research done in a service industry as to the extent to which it meets the hallmarks of scientific investigation discussed in this chapter.

ANSWER :
1. The hallmarks of scientific research:
-Purposiveness : the manager has started with a definite aim or purpose for the research.
-Rigor : a good theoretical base and a sound methodological design would add rigor to a purposive study.
-Testability : if , after talking to a random selection of employees of the organization and study of the previous research done in the area
-Replicability : let us suppose that the manager/researcher, based on the result of the study.
-Precision and confidence : in manager research, we seldom have the luxury of being able to draw “definitive” conclusions based on the results of data analysis.
-Objectivity : the conclusions drawn through the interpretation of the results of data analysis should be objective.
-Generalizability : generalizability refers to the scope of applicability of the research finding in one organizational setting to other settings.
-Parsimory : simplicity in explaining the phenomena or problems that occur, and in generating solutions for the problems

2. The steps in hypothetico-deductive research..
a. Observation : the first stage, in which one senses that certain change are occurring, or that some new behaviors, attitudes, and feelings are surfacing in one’s environment.
Example : the leadership of top management has feel sufficient funds to pay for the construction of branch offices, along with raw materials and their workers. But the fact is not enough raw materials in the construction of branch offices, and salaries of workers not in accordance with the agreements that have been determined. Feeling the leadership of top managers act of fraud has occurred.
b. Preliminary information gathering : involves the seeking of information in depth, of what is observed.
Example : top management meet with subordinates and talk to them, ask and discuss various things around the issue of delay in the construction of a branch office. Stating there is much difference of opinion about the reasons why the allocation of funds Cheating can happen in the project.
c. Theory formulation : an attempt to integrate all the information in a logical manner, so that the reason for the problem can be conceptualized and tested.
Example : From the interview data and documents the financial statements, top management leadership to build a theory of Possible Affecting factors of raw material inventory costs and expenses for salaries of the workers.
d. Hypothesizing : the next logical step can be tested to determine if the statement would be supported.
Example : From this theory, the leadership of top management expect the relationships among the factors that cause fraud in the allocation of funds for development projects and payment of salaries.
e. Further scientific data collection : data on every variable in the theoretical framework from which hypotheses are generated should also be collected.
Example : In this stage, top management of collecting data from managers and competent workers in the project and entered into a questionnaire to Know the causes of problems and ideas that emerged from the manager to solve the problem.
f. Data analysis : the data gathered are statistically analyzed to see if the hypotheses that were generated have been supported.
Example : Leadership of top management finally have data have been analyzed to see whether there was a significant relationship between each factor with Different raw material shortages and the reduction in funds for the salaries of workers.
g. Deduction : process of arriving at conclusions by interpreting the meaning of the data analysis result.
Example : Based on research results, top management concluded that reduced persediann raw materials caused by the presence of the parties who conduct fraud by way of reduction in the number of inventories of raw materials that have been defined.

3. We think that these groups may conduct scientific investigations in the field of basic or applied research is the Research Organization and the Industrial Research Department, as they are more competent than others.

4. Deduction is the process by which we arrive at a reasoned conclusion by logically generalizing from a known fact. For example, we know that all high performers are highly proficient in their jobs. If john is a high performer, we then conclude that he is highly proficient in doing his job. Induction is a process where we observe certain phenomena and on this basis arrive at conclusions. In other words, in induction we logically establish a general proposition based on observe facts. For instance, we see that the production processes are the prime features of factories or manufacturing plants. We therefore conclude the factories exist for production purposes. Both the deductive and the inductive processes are applied in scientific investigations.

5. The manager also realizes that although organizational research cannot offer 100 percent accuracy in results, choices and trade-offs among the various criteria of scientific investigation can be made to obtain valid results for good decision making.

6. The researchers had to do the Seven-Step Process in Hypothesis-Deduction Method, not only collect relevant information from a sample of 100 customers and analyze data. Tidakharus problem solved very quickly. Because the researchers had to find a solution not only for short periods of time, but also for the length of time. Researchers must conduct research in the company's internal management as well, because the problem may be caused not only from the external side, but perhaps also from the internal management. Seven-Step in the hypothesis-deduction method may require more time, but they can make more accurate results with at least a 95 percent chance of success in solving problems.


CHAPTER 3

QUESTION :

1. As a manager, what kind of information do you think you will be exploring though the internet for research?

2. In what way’s are personal computers useful to the organization?

3. How do you think you will apply the concepts of Data Warehousing and Data Mining in a company doing retail business?

4. How does the PC help in Information gathering and information dissemination?

5. How can PC technology be misused? Give some hypothetical instance where this could occur.

ANSWER :
1. Firms do engage step of the research process when they gather data from the external environment to assess market trends, competitive practice, and new products.

2. PC can be used for data collection and analysis for making The Local Area (LAN) software enables computers in close proximity to share information resource and files, and helps schedule, monitor and process data from remote locations.

3. Retail sales patterns by ZIP code and the time of day when the purchases are made, so that optimal stocking of item becomes possible.

4. using the network(LAN,MAN,WAN) and the internet

5. with the theft of data by hackers, spread of the viruses,trojans or something like that, etc.






CHAPTER 4

1. How would you describe the research process?

2. Explain the preliminary data-collection methods.

3. Why is it important to gather information on the background of the organization?

4. Should a researcher always obtain information on the structural aspects and job characteristics from those Interviewed? Give reasons for your answer with example.

5. How would you go about doing literature survey in the area of business ethics?

6. What is the purpose of literature survey?

7. Why is appropriate caution important? What are the consequences of not giving credit to the source from which material are extracted?

8. “The problem definition stage is perhaps more critical in the research process than the problem solution stage”. Discuss this statement.

9. Why should one get hung up on problem definition if one already knows the broad problem area to be studied?

10. Access the on-line system in your library and (a) generate list of the reference that relate to the performance of General Motors, and (b) obtain the abstracts of these studied.

11. Access the on-line system and obtain list of reference that deal with product image.

12. Offer a clearly focused problem statement in the broad area of corporate culture.

13. After studying and extracting information from all the relevant work done previously, how does the researcher know which particular reference, article, and information should be given prominence in the literature survey?

14. given the following situation. (a) identify the broad problem area, (b) define the problem, and (c) explain how you would proceed further.

ANSWER :
1. Observation(broad area of research interest identified)->preliminary data gathering(interviewing literature survey)->problem definition(research problem delineated)->theoretical framework(variables clearly identified and labeled->generation of hypotheses->scientific research design->data collection,analysis, and interpretation->deduction(hypotheses substantiated? research question answered?)->report writing->report presentation->and the last is managerial decision making.

2. The nature of information needed by the researcher for the purpose could be broadly classified under three heading :
a.Background information of the organization that is, the contextual factors.
b.Managerial philosophy, company policies, and other structural aspects.
c.Perceptions, attitudes, and behavioral responses of organizational members and client systems (as applicable)

3. Background information might include the under noted contextual factors, which may be obtained from various published sources such as trade publications, the census of business and Industry, Directory of Corporations, several other business guides and services, records available within the organization, and the web.

4. yes it should, knowing that the research is intended to help them in their work environment will enlist their cooperation.

5. informing all employees particulary those who will be interviewed for preliminary data gathering through structured and unstructured interviews of the proposed study.

6. Literature survey is the documentation of a comprehensive review of the published and unpublished work from secondary source of data in the areas of specific interest to the research.

7. because it means we respect the source and recognizing the origin of this information. If it doesn’t, the original author can sue us.

8. because at this stage there are clear ,precise, and succirct statement of the question or issue that is to be investigated with the goal of finding an answer or solution.

9. because that the broad problem area refers to the entire situation where on sees a possible need for research and problem solving.

10. General Motors Company, also known as GM, is a United States based automaker with headquarters in Detroit, Michigan. By sales, GM ranked as the largest U.S. automaker and the world's second largest for 2008.GM had the third highest 2008 global revenues among automakers on the Fortune Global 500.GM manufactures cars and trucks in 34 countries, recently employed 244,500 people around the world, and sells and services vehicles in some 140 countries.

11. online searches provide a number of advantages. besides saving enormous amounts of time, they are comprehensive in their listing and review of references, and the researcher can focus on materials most central to the research effort in addition, accessing them is relatively inexpensive.

12. as an illustration, many companies are introducing employee stock ownership plans (ESOP). Not all employees are necessarily enthusiastic about this. Rather than taking immediate steps toward making the package more attractive through cosmetic changes, talking to individuals might reveal that the employees perceive ESOP merely as a tool to deter takeovers and save taxes, and as providing not true opportunities for employee involvement and participation. The understanding so gained helps the manager to attack the real issues rather than work on the surface symptoms.

13. the researcher could start the literature survey even as the information from the unstructured and structured interviews is being gathered. reviewing the literature on the topic area at this time helps the researcher to focus the interviews more meaningfully on certain aspects found to be important in the published studies, even if these had not surfaced during the interviews.

14. The situation are..
a. indentify the broad problem area, the broad problem area refers to the entire situation where on sees a possible need for research and problem solving.
b. define the problem, clearing ,precising, and succircting statement of the question or issue that is to be investigated with the goal of finding an answer or solution.
c. informing all employees particulary those who will be interviewed for preliminary data gathering through structured and unstructured interviews of the proposed study.

Sabtu, 17 April 2010

RISET AKUNTANSI- BAB 6

Bab 6

DISCUSSION QUESTIONS AND POINTS TO PONDER


1. What are the basic research design issues?Describe them in some detail.

2. Why are the basic design issues important to consider before conducting the study and even as early as the time of formulating the research question?

3. Is a field study totally out off the question if one is trying to establish cause and effect relationship?

4. ”An exploratory study is just as useful as a predictive study.”Discuss this statement.

5. Why is the unit of analysis an integral part of the research design?

6. Discuss the interrelationships among noncontrived setting,the purpose of the study,type of investigation,researcher interference,and time horizon of study.

7. Bellow are two scenarios.Indicate how the research should proceed in each case;that is ,determine the following,giving reasons:
a. The purpose of the study
b. The type of investigation
c. The extent of researcher interference
d. The study setting
e. The time horizon for the study
f. The unit of analysis

Answer

1. This concludes the discussion on the basic design issues regarding,purpose of the study,type of investigation,extent of researcher interlerence,study setting,unit of analysis,and the time horizon.The researcher would determine the appropriate decisions to be made in the study design based on the problem definition,the research objective,the extent of rigor desired,and cost considerations.

2. Sometimes,because of the time and cost involved,a researcher night be constrained to settle for less than what would be the "ideal"researcher design. For instance,the researcher might have to conduct a cross-sectional instead of a longitudinal study,do a field study rather than a larger sample size,and so on,thus sub optimizing the research design decisions and settling for a lower level of scientific rigor because of resource constraining.

3. No, because if we do field studies, we must create questions and these questions form the exact cause and effect relationship.

4. an exploratory study is undertaken when not much is known about the situation at hand,or when no information is available on how similiar problems or research issues have been solved in the past and exploratory studies are important for obtaining a good graps of the phenomena of interest and for advancing knowledge through good theory building and hypothesis testing.

5. Because the unit of analysis refers to the level of aggregation of the data collected during the subsequent data analysis stage.

6. Linkage among others, to test the hypothesis in the research and is the examination that can be done in other situations similar organizations, is also the methods to solve a problem in the research.

7. a. Studies can be either exploratory in nature,or descriptive,or they can be conducted to test hypotheses.
The case study,which is an examination of studies done in other similiar organizational situations,is also a method of solving problems,or for understanding phenomena of interest and generating additional knowledge in that area.
b. . Type of investigation:
causal versus correlational
When the researcher wants to deiineate the cause of one or more problems,then the study is called a causal study.
When the researcher is interested in deiineating the important variables that are associated with the problem,it is called a correlational study.
c. The extent to which the researcher interferes with the normal flow of work at the workplace has a direct bearing on whether the study undertaken is causal or correlational.
A correlational study is conducted in the natural environment of the organization,with the researcher interfering minimally with the normal flow of work.
And in studies conducted to establish cause and effect relationship,the researcher tries to
manipulate certain variables so as to study the effects of such manipulation on the dependent variable of interest.
d. Study setting:
Contrived and Noncontrived
e. Time horizon :
cross-ectional versus longitudinal studies
cross-sectional studies : a study can be done in which data are gathered just once,perhaps over a period of days or weeks or months,in order to answer a researcher question.
longitudinal studies : such studies,as when data on the dependent variable are gathered at two or more points in time to answer the research question,are called longitudinal studies.
f.The unit of analysis refers to the level of aggregation of the data collected during the subsequent data analysis stage.

RISET AKUNTANSI- BAB 11

Bab 11 !
1. Identify the releavant population for the following research foci and suggest the appropriate sampling design to investigate the issues, explaining why they are appropriate. Wherever necessary, identify the population frame as well.
a. A gun manufacturing firm would like to know the types of guas possessed by various age groups in Washingthon, D.C.
Answer :
To find out what type of weapon used by a variety of age we can use the simple random sampling because the sampling pattern has the best opportunity to find the overall population in its main object. And every part of the population actually in the note and every part has the same chance to be made in the subject.
This sampling design. Known as a simple random sampling, have at least bias and offers the best generalization. However, the sampling process can be complicated and expensive.
b. A hospital administrator wants to find out if the single parents working in the hospital have a higher rate of absenteeism than parents who are not single.
Answer :
To determine whether the employee is single parent has a list of absence is higher in single parent does not appeal that we can use stratified random sampling because the sampling has a pattern which is most effective because of differences in the types of information required data variation in populations and case in the test are random.
In this sampling we can use free sample test.
The function:
• To estimate the average interval
• To test the hypothesis about the sample average.
• Indicates acceptance of a hypothetical boundary
• and fatherly testing a statement that it is feasible for the trust.
c. A researcher would like to assess the extent of pilferage in the materials storage warehouses of manufacturing firms in the East Coast.

Answer :
to determine whether single parents who work in hospitals have a higher absentee rates than single parents who do not. Can be detected using the following:
Systematic sampling
Because in every element in the population selected from a random point within the frame population.
Advantages:
-> Easier to use if the population of frames available.
Weaknesses:
-> Systematic biases are possible.
d. The director of human resources wants to investigate the relationship between drug abuse and dysfunctional behavior of blue-coliar workers in a particular plant.
Answer :
To be able to investigate the relationship between drug abuse and dysfunctional behavior of blue-collar workers at certain factories, we can use the identification using the following:
Stratified random sampling
Disproportionate proportion in the population, the population is first divided into segments that are meaningful. Afterward the subjects were taken proportional to the amount of their original sample and a comparison based on the criteria of their original population.
advantages:
The most efficient among all probability design. All groups fairly between groups that may be.
weaknesses:
stratification should be meaningful, takes more than simple or systematic random sampling.

2. a. Explain why cluster sampling is a probability sampling design.
Answer :
because random sampling is a sampling of the most natural of all the generalized probability sampling design because in the context of the organization do not contain heterogeneous elements. in other words, heterogeneity and homogeneity conditions are often not met.
b. What are the advantages and disadvantages of cluster sampling?
Answer :
Losses: cluster sampling technique was not very common in organizational research, marketing research activities, such as a natural cluster groups of residents, shoppers, students or the store, do not have a lot of heterogeneity.
Advantages: although cheaper, does not offer many efficiencies in terms of precision or confidence in the results. However, cluster sampling offers comfort.
c. Dsecribe a situation where you would consider the use of cluster sampling.
Answer :
director of human resources interested to know why the staff resigned. cluster sampling design will be useful in this regard to conduct exit interviews of all members completing their final papers in the HR department on the same day, before resigning. clusters selected for interview will be based on simple random sampling from different groups of personnel resigned on different days. interviews will help to understand the reasons for the turnover of a heterogeneous group of individuals and research can be done at low cost.

3. a. Explain what precision and confidence are and how they influence sample size.
Answer :
Confidence and accuracy are paramount in the sampling because kitamenggunakan sample data to draw conclusions from the population, we expect openness "on target" and gives some idea of the level of error. Because a valuation point of not providing the level of possibility of error, we do interval assessment to ensure an accurate assessment on the population parameters. Statistics have several average distributions as sampling distributions used in this procedure, generally z or t statistic. To improve accuracy and confidence we need a larger sample size.
b. Discuss what is meant by the statement. There is a trade off between precision and c onfidence under certain conditions.
Answer :
We've learned that if we want more accuracy, or trust more, or both, for example sample size should be increased, except, certainly, there is very little variability within the population itself. However, if the sample size can not be increased, for any reason whatsoever, we can not provide the costs of the sample, with n the same, by keeping the same accuracy and confidence that we can predict with our estimates, this could reduce accuracy or confidence level of estimates. It becomes important for researchers to consider at least four aspects in making the decision on sample size required in the conduct of research: (1) how much precision is required in estimating population characteristics, it is the margins of error are acceptable? (2) how much trust is required, is part of how many opportunities that can be taken in making kesalahaan in estimating the population parameter? (3) to what variabiliti area that existed at the population characteristics investigated yan? (4) how the cost of providing benefits in improving the analysis of the sample size?

4. The use of a convenience sample in organizational research is correct because all members share the same organizational stimuli and go through almost the same kinds of experiences in their organizational lives. Comment.
Answer :
as the name of convenience sampling involves collecting information from members of the population that are easily available to provide.

5. Use of a sample of 5.000 is not necessarily better than using one of 500. How would you react to this statement.
Answer :
Use examples that are too large, such as above 500 may also pose a problem which tends to result in any wrongdoing. In other words, examples that are too large in relation to a sample size will be weak (10 katakana correlation between two variables) except in a sample population will be better used if samplenya big. But although it is too big or small ukuranya still can help us in the research project we are doing.
Roscoe (1975) proposed that the rules of the following experiences to determine sample size:
1. Doing pecobaan sizes larger than 30 and less than 500, is consistent with most research
2. Where if the sample size is expected as gender subsample ato men women, senior or junior, and so forth, so for example the minimum should be 30 for each category
3. In a multiple regression study, sample size should have the same large sample as many variables (especially the better 10 times) in his research or studies.
4. For simple experiments to research dengaan tight experimental control, the research or research may be said to succeed denagn sample size as small as 10 or 20 samples.

6. Nonprobability sampling designs ought to be preferred to probability sampling designs in some cases. Explainwith examples.
Answer :
nonprobabilitas in sample design, the elements in the population do not have probabilities attached to those chosen as the subject sample.

7. Because there seems to be a trade-off between accuracy and confidence for any given sample size, accuracy should be always considered more important than precision. Explain with reasons why you would or would not agree.
Answer :
not agree, because in doing the testing of a sample, should have taken more than once a test sample to obtain the accuracy or timeliness of such samples. With the accuracy that has been obtained from the test several times, only then can lead to confidence in the results of testing samples that test results are accurate or not.

8. Overgeneralizations give rise to much confusion and other problems for researchers who try to replicate the findings. Explain what is meant by this.
Answer :
In the care should be taken to not overgeneralize the results of any studies to populations that are not represented by the sample. Generalizations are often designed only available for certain types of investigations, such as in a small box exploratory research, or where the information needed quickly, or is available with only certain specific groups. The sample size is determined by the desired level of precision in estimating population parameters, as well as diversity in the population itself. That generalize the findings of the study sample to the population depends on its representation that is, the sophistication of the sampling design used and the sample size parameter
Sample sizes in the population level is determined by the desired confidence and accuracy in choosing the population parameters, such as variable within the population itself also plays a role considering the cost. Generality of findings obtained from the study or learning about the example in the population that depends on his reresentativesness. With so sample size of the sample data can be done with the testing of hypotheses and parameters of the population in the conduct of research in trying to find new things.

9. Double sampling is probably the least used of all sampling designs in organizational research. Do you agree? Provide reasons for your answer.
Answer :
agree, because the sampling design where the sample used in the study to gather some initial information of interest and then a subsample of primary sampling was used to examine this issue in more detail.

RISET AKUNTANSI- BAB 14

BAB 14 - DISCUSSION QUESTIONS AND POINTS TO PONDER

Question
1. Briefy describe a situation wherw, given the results or a hypothessis testing study, the manager has to extensively apply experience an common sense in making the final decision...

2. Which involves a more difful decision-making situation for a manager-applying the results of a qualitative study or a hypothesis testing study,why???

3. Desribe and depict though a diagram the cycle of the research process, from the time when the area is invetigated for the frist time, to finding definitive answers to the problems eccountered in that area...

answers
1.because the final decision is a decision that will be the result of a test or who have done researches. So in the tau research testing the final decision should use common sense and experience is very important to be done by hand manejer.

2. because the test is qualitative research is descriptive and tend to use inductive analysis approach. Process and meaning (subject perspective) is more find in qualitative research. Theory used as a guide to focus the research in accordance with the facts on the ground. Besides the theoretical basis is also useful for providing an overview of the background as a materials research and discussion of research results

3. because by using the diagram, then we can create a younger research report pernandingan method. By using the diagram easier to compare the results of a study.

RISET AKUNTANSI- BAB 13

BAB 13 - DISCUSSION QUESTIONS AND POINTS TO PONDER
Questions

1. Why is it necessary to have the letter of outhorization in the reapot...

2. Discuss the purpose and contents of the executive summary...

3. What are the similarites an differences of basic and applied research reports...

4. How have tecnological advencement helped in writing and presenting research reports...

5. Why is it necessary to specify the limitations of the study in the research reports...

6. What aspects of a class research project would you stress in the written report and in the oral presention....

Answer
1.A copy of the letter of authorizotion from the sponsor of the study, approving the investigation and detailing its scope, will be attached at the beginning of the report. This would have been given by the sponsor in response to the research proposal submited by the researcher soon after the initial interviews, and the authorization makes clear to the reader the goals of the study

2. The executive summary is a brief account of the research study
that provides an overview, and highligts the following important information related to the study the problem statement, the sampling design, the data collection methods used results of data analysis, the findings, and the recommendationa, with suggestions for their implementation.

3. This equation is the second report is a report that is useful for a business, while the difference, when the basic report is a report which is basically the bottom or why laoran is made, while the report is laoran the ditujuakan applied to something.

4.The rapid technological progress its development. in the writing of research reports is very influential technological advances, for example just in the typing of research reports, when we used to use a typewriter, typewriter which has many flaws and limitations. But now there are computers, where there is a computer program in Microsoft Office Word, which is very useful in typing reports at all, other than that already have internet right now, where we can use the internet to look for a report or article that serves as additional material to material penuliasan research reports that we make

5.so that we make in the report penelitianyang not too wide (spread) to other aspects. and to facilitate research that we make, because with the restriction of the study authors need to explain or menelititi only part that has been determined by researchers

6. -selection of an appropriate title
-formulation of the problem
-discussion
-background problem

RISET AKUNTANSI- BAB 12

BAB 12 - DISCUSSION QUESTIONS AND POINTS TO PONDER

Questions
1. What kinds of biases do you think could be minimized or avoided during yhe data analysis stage of research....

2. When we collect data on the effects of treatment in experimental designs, which statistical test would be most appropriate to test the treatment effects...

3. A tax consultant wonders if he should be more selective about the call of clients he serves, so as to maximize his income. He usually deals with four categories of clients : the very rich, rich upper, upper middle class, and middle calss. He has record of each and every clients served, the taxes paid by them, and how much he has charged them. Since many factors in respect to the clients vary (number of dependents, business deductibles,etc.) irrespective of the category they belong to he would like an appropriate analysis to be done to see which among the four categories of clientele he should choose to serve in the future.

4. Below are table 12 a to 12 , summarizing the results of data analyses of research conducted in a sales organization that operates in 50 different cites of the country, with a total sales force of about
500, the number of salesman sampled for the study was 150.
You are to....
a. interpret the information contained in each of the table in as much detail as possible
b. Summarize the results of the CEO of the company
c. Make recommendations based on your interpreation of the results

Answer

1. Planning erro, collection error,analytical error, reporting error

2.- How many people are doing treatmet
- what the benefits are felt by consumers
- that is felt after the treatments

3 .- do not be too distinguishes economic class, because whoever it was, everyone who has had to pay income taxes, in accordance with applicable law.

-because with the attitude of the distinction between social economic classes would make the discrimination, which menimbulakan social jealousy

4. a. financial statements
b. financial statements (profit and loss, changes in capital)
c. This company is good enough

RISET AKUNTANSI- BAB 10

Bab 10 - DISCUSSION QUESTIONS AND POINTS TO PONDER
1. As a manager you have invited a research team to come in study, and offer suggestions on how to improve the performance of your staff. What steps would you take to allay their apprehensions even before the research team sets foot in your department??

2. What is bias, and how can it be reduced during interviews?

3. Explain the principles of wording, stating how these are important in questionnaire design, citing examples not in the book.

4. What are projecjective techniques and how can they be profitably used?

5. Describe the different data sources, explaining their usefulness and disadvantages

6. How are multiple methods of data collection and from multiple sources related to the reliability and validity of the measures?

7. “every data collection method has its own built-in blases. Therefor, resorting to multimethods of data collection is only going to compound the biases.” How would you critique this statement?

8. “one way to deal with discrepancies found in the data obtained from multiple sources is to average the figures and take the mean as the value of the variable.” What is your reaction to this?

9. How has the advancement in techonology helped data gathering?

10. How will you use the data from observational study to reach scientific conclusion?

11. “The fewer the biases in measurement and in the data collection procedures, the more scientific the research. Comment on this statement.

Answer!

1. How to improve a performance at the staff / employees is by means of holding a program such as:
a. Improving Performance
Performance is the desired outcome of behavior. Individual performance is the basis of organizational performance. Perananpenting in performance appraisal has increased workplace motivation. This performance appraisal (performance appraisal) is basically a key factor in order to develop an effective and efficient organization. Employees want and need feedback regarding their performance and assessment provides the opportunity to provide feedback to them if performance is not in accordance with the standards, the assessment provides an opportunity to review the progress of employees and to develop performance improvement plans. there are 5 (five) factors in performance assessment, namely:
a. Quality of work include: acquisition, accuracy, performance and acceptance of output;
b. Quantity of Work include: Volume of output and contribution;
c. Supervision required, include: need advice, direction or repairs;
d. Attendance include: regularity, dapatdipercaya / reliable and timely
b. Provide motivation
Motivation is a state in the person that drives a desire individumelakukankegiatan-specific activities to achieve
Motivation goal basically is the process that determines how much effort will be devoted to carrying out the work. " Motivation or incentive to work is crucial to the achievement of something objective, then the man must be able to grow as high work motivation for employees within the company "
c. Improve discipline
Discipline itself interpreted as a willingness to someone that may arise with their own consciousness to follow the rules and regulations prevailing in the organization.

2. Irregularities in the interview usually refers to a mistake or inaccuracy of the data collected. Deviations can be reduced during the interview by repeating and clarifying questions we ask so that they understand the questions that we provide, and cites some of the answers to ensure a deep understanding of the response person being interviewed so that we do not deviate from the answers they give.

3. Principle of the words usually refer to factors such as conformance content questions, how questions and level of language used, the type and form of questions asked, order of questions, personal data sought from respondents.
> Content and Goals Questions
Variable facts will determine the types of questions will be asked. If these variables are subjective variables such as satisfaction, and engagement in which the respondents believe measuring perceptions and attitudes of the dimensions and the elements. The purpose of each question should be carefully considered so that the variable is in the measure.
> Language and Words on Questionnaire
Language questionnaire to be seen from the respondents' level of understanding. The choice of words will depend on the level of education, the use of terms and idioms in the culture and framework of the respondents. For example, when English is the official language spoken by the two cultures, particular words may be foreign to a culture.
> Type and Geometry Questions
Pertanyyan Type refers to whether the question is open or closed.
Closed versus Open Question
Open questions allow respondents to answer in whatever manner they choose. Examples of open questions asked respondents said five things interesting and challenging job. A closed question, on the contrary will ask respondents to make choices among a set of alternatives provided. Closed questions help the respondent to make quick decisions to choose among several alternatives.
Form refers to the positive and negative questions.
Not all questions are positive, it is advisable to enter a negative question, too, so the tendency of respondents point to which one end of the scale is minimized. A good questionnaire that covers both positive and negative questions. Use of double negative and excessive use of the word no and should be avoided in the negative the question because it tends to confuse the respondent. For example, better said, "Coming to work is not fun" instead of saying "Do not come to work is fun rather than come to work." No, better to say "rich do not need help." Instead of saying "Only rich people not need help. "

4. Projective technique is an indirect method and unstructured from the methods of investigation which has been developed by psychologists and projected use of the respondents to conclude on the underlined motive, impulse or intention that can not be secure through directly asking the respondents declined to disclose whether they or are not able to find out yourself.
This technique is useful in providing an opportunity to express their attitudes of respondents without a personal embarrassment. These techniques help the respondent to project their own attitudes and feelings on the subject aware of being studied. So projective technique plays an important role in motivation research or attitude surveys.

5. Direct Interview
Advantages: the interview used to obtain data directly from the company. which is a communication from one worker to obtain information in accordance with the desired and by conducting interviews obtained more complete data.
Disadvantage: time consuming interview techniques and a very large cost for the sample is big enough and spread. Interviewing means of communication between the interviewer and the interviewee, this tends to generate a difference in interpretation between the two.
> Questionnaire
Advantages: the questionnaire is a research method that must be answered respondents to express his views on an issue. The use of questionnaires as data collection methods have several advantages, among them are questions that will be presented to respondents can be standardized, the respondent can answer a questionnaire on their leisure time, the question can be thought of in advance so that answers can be trusted compared with a verbal answer, and questions raised would be more accurate and uniform.
Disadvantage: the respondent can not give more details because the answer is limited to matters in question.
> Observations
Advantages: With the observation that many symptoms can be investigated, the results are more accurate and difficult to argue with. Many objects are only willing to taken only with the observation data, such as too busy and less time to be interviewed or to complete a questionnaire.
Losses: Observations depends on observation and memory skills. Many events and circumstances that are difficult objects observed, especially concerning the life of a highly confidential approach for cloning.

6. For example, if the responses were collected through questionnaires. Before the instrument, or measuring devices used to collect research data, it is necessary to test the questionnaire for validity and reliability of measurement validity tersebut.Uji useful to know whether the measure is valid, the valid means of measuring the accuracy of measuring or the proper tools to measure a variable to be measured. Validity and reliability tests used to examine the data derived from a list of questions or questionnaire respondents, the validity and reliability can be proved that the list of questions in the questionnaire filled out by the respondent was representing the population or not. There are two important conditions which apply to a questionnaire that is necessary for a valid and reliable questionnaire. A questionnaire is said to be valid if the question on a questionnaire able to express something that will be measured by the questionnaire. While a questionnaire said reliable (reliably) if a person answers to the questions are consistent or stable over time.

7. I think that good research requires data from multiple sources of data collection methods. In a study of accounting rriset basically can be done through several methodologies, through a quantitative methodology, qualitative, or triangulation. To avoid confusion between the research methodology with the research methods necessary to distinguish prior understanding between the two. The research methodology is part of science that studies how the procedures for seeking truth.

8. In the data collection is sometimes we find a mismatch. Therefore we must look carefully and closely to the data, so we know whether the data is feasible or not to be used as data in a study.

9. Advances in technology can help us to collect data by providing easy to collect the data we need in the research, such as collecting detailed data products have been sold through the tracking of optical scanners and bar code, data searches on the Internet that provide convenience, data recording using tools such as video camera recorders and others. In some processing using electronic data processing which also provides error-free.

10. Data from the information we were with a variety of processing tools such as statistical analysis with SPSS and other analysis tools for testing and our test results we will use it to take a scientific conclusion.

11. We agree with that view because if the smaller size of the bias in our research, it means that our research will be increasingly closer to the truth and the more scientific and we can use as a reference for similar pegujian or subsequent research.

RISET AKUNTANSI- BAB 9

BAB 9 - DISCUSSION QUESTIONS AND POINTS TO PONDER

1. Briefly describe the difference between attitude rating scales and ranking scales and indicate when the two are used.

2. Why is it important to establish the “goodness” of measures and how is this done?

3. Construct a semantic differential scale to asses the properties of a particular brand of coffe or tea.

4. “Whenever possible it is advisable to use instruments that have already been developed and repeaticly used in published studies, rather than develop our own instruments for our studies.” Do you agree discuss the reasons for your answer.

5. “a valid instrument is always reliable, but a reliable instrument may not always be valid.” Comment on this statement.

Answer!

1. rating scales have several response categories and are used to elicit responses with regard to the object, event, or person studied. ranking scales, on the other hand, make comparisons between or among objects, events, or persons and elicit the preferred choices and ranking among them.

2. Goodness of very important measures used to ensure that we develop instruments and to measure concepts that are specific to accurately measure the variables.
Execution mode that is by analyzing the objects that respond to the questions that affect the completion and then describe the measurement accuracy and kevaliditasan specified.

3. Responsive --------------------------------------------------- Unresponsive
Beautiful --------------------------------------------------- UgLy
Courageous --------------------------------------------------- Timid

4. We further agreed that if the use of instruments that have been developed and studied more about the instrument because it's easier to develop and search the literature for a list of libraries. This will be easier because the use of better instruments will ensure more accurate results, in turn, the quality of scientific research.

5. We think that is acceptable instruments must be reliable because this instrument has been tested scientifically. While not necessarily a reliable instrument is acceptable because it is not necessarily true.

RISET AKUNTANSI- BAB 8

Bab 7

DISCUSSION QUESTIONS AND POINTS TO PONDER

1. What are the differences between causal and correlational studies?
2. In what ways do lab experiments differ from field experiments?
3. Define the terms control and manipulation.Describe a possible lab experiment where you would need to control a variable.Further,include a possible variable over which you would have no control but which could affect your experiment.
4. Explain the possible ways in which you can control “niisance”variables.
5. What is internal validity and what are the threats to internal validity?
6. Explain the concept of ” trade-off between internal validity and external validity.”
7. Explain fully how you would demonstrate to machine operators and convince them that thorough knowledge of the operating policies and procedures ( by reading the manual) will eliminate almost all on-the-job accidents.
8. If a control group is a part of an experimental design,one need not worry about controlling other exogenous variables.”Discuss this statement.
9. A researcher wants to set up a lab experiment to test the effects of different kind of leadership styles on followers’attitudes.The three particular kinds of leadership styles she is interested in testing are autocratic,democratic,and participative.You are asked to enlist some students to play the part of followers.What cover story would you give the participants?
10. ”Because the external validity of lab experiments is not usually high,they are useless for investigating cause and effect relationships in organizations.”Comment on this statement.
11. ”Covariance ( i.e.,two variables varying together either positively or negatively) and control are integral aspects of experimental designs.”Discuss.
12. ”The Solomon four-group design is the answer to all our research questions pertaining to cause and effect relations because it guards against all the threats to internal validity .”Comment on this statement.
13. Below is a note on self-esteem.After reading it,apply what you have learned in this chapter and design a study after sketching the theoretical framework.

Answer

1. Difference:
Causal studies are studies where researchers want to discover the cause of one or more problems.
Study is correlational study in which researchers are interested to find important variables related to the problem.

2. Way the controls and manipulations are best done in an artificial setting-the laboratory-where the causal effects can be tested.

3. When we postulate cause and effect relationship between two variable x and y,it is possible that some other factor,say A,might also influence the dependent variable Y.
In such a case,it will not be possible to determine the extent to which Y occured only because of X,and to what extent Y was additionally influenced by the presence of the other factor A.So,
if the true effects of the training on learning is to be assessed ,then the learners previous experience has to be controlled.

4. One way of controlling the contaminating or "nuisance"variables is to match the various groups by taking the confounding characteristic and deliberately spreading them across groups.

5.Internal validity is proving the belief that can be placed in a cause-effect relationship found in the experimental design.
Identifying threats to internal validity
Let us examine each of the possible seven threats to internal validity in the context of the following scenario.
1.history effects
2.maturation
3.testing
4.instrumentation
5.selection bias
6.statistical regression
7.mortality

6. There is a trade-off between internal validity and external validity.
If we want high internal validity,we should be willing to settle for lower external validity and vice versa.
To ensure both types of validity,researchers usually try first to test the causal relationships in a tightly controlled artificial or lab setting,and once the relationships has been established,they try to test the causal relationship in a field experiment.

7. I will assure to the machine operator that someone who wants to work should be studied the operational policies and procedures. very influential to the work we do and if we go into these policies, we can avoid accidents on the job.

8.That in the control group there is a part of the experimental design, and therefore we do not have to worry about controlling the variables of exogenous because it's all encapsulated in the control group.
And we can also make it easier to conduct and control the variables that we make exogenous.

9.cover story which I will give to participants of a democratic leadership.

10. Because the external validity itself refers to what extent the results generalize to other settings causal studies.
Therefore useful to investigate the causal relationships within the organization is internal validity.

11. Covariance and control is an integral aspect of experimental design, because both are crucial and interconnected to one another in the experimental design.

12. That in the summary of the threat of internal validity is protected by a different experimental design, and if the subjects have all been random group, then the selection bias and regression statiscal avoided in all cases.
Therefore The Solomon four-group design is the answer for all questions concerning our research for causality because guard against all threats to internal validity

13.That in finding jobs and obtaining success, a person is required to have education, basic skills, and experience.
So that a person is satisfied with what they are doing is in accordance with the education, basic skills, and experience they have.
And therefore also that self-esteem plays an important role in acquiring human capital.








BAB 8

DISCUSSION QUESTIONS AND POINTS TO PONDER

1. What is meant by operational definition and why is it necessary?

2. Operationally define the following:
a. Sexual harassment
b. Diversity-positive environment
c. Career success

3. Describe the four types of scales.

4. How is the interval scale more sopkisticated than the nominal an ordinal scales?

5. Why is the ratio scale considered to be the most powerful of the four scales?

Answer:

1.operationalizing, or operationaliy defining a concept, to render it measurable, is done by looking at the behavioral dimensions,facets,or properties denoted by the concept. And operationally defining a concept which involves a series of steps.
Because operationally definitions are necessary to measure abstract concepts such as those that usually.

2.a. Sexual harassment is any kind of sexual connotation form of behavior that made unilaterally and not expected by the people who were targeted to generate a negative reaction: embarrassment, anger, hurt and so on in this person who becomes a victim of abuse.
Sexual harassment occurs when the perpetrator has more power than the victim. Power can be either a higher job position, economic power, "power" of sex is one to the other gender, the number of more personal, etc..

b. Agricultural biodiversity includes all components associated with the precautionary food and agriculture and agricultural ecosystems, the diversity of animals, plants and micro-organisms at the genetic level, species and ecosystems, which is required to maintain the function, structure and processes of the agricultural ecosystem. Agricultural biodiversity has benefits, among others: as a source of genetic resources for food and agriculture, providing environmental services to cycle nutrients, control pests and diseases, pollination, controlling erosion, regulating climate and carbon sinks, to maintain the hydrological cycle, and provides social roles, economic and cultural (traditional knowledge and tourism).
Departing from this World Biodiversity Day, the Ministry of Environment invites to all levels of society to preserve agricultural biodiversity through various positive and meaningful activities to realize sustainable development of Indonesia.

c. To headed toward a successful career that often people make every effort and attempt to make it happen. But the results sometimes do not maximal. Why be so, what was wrong from the methods that we have done. Have you committed to the career you are now living today. Here are some tips for your career success as expected.
• Select a job that is to your liking.
• Do not too many make targets. An important priority and focus. Remember, no human is perfect, including you.
• Is on self-discipline to achieve your goals.
• Do not hesitate to admit mistake.
• Do not forget, smile and laugh.

3.-The nominal scale highlights the differences by classifying objects or persons into groups,and provides the least amount of information on the variable.
-The ordinal scale provides some additional information by rank-ondering the categories of the nominal scale.
-The interval scale not only ranks,but also provides us with information on the magnitude of the differences in the variable.
-The ratio scale indicates not only the magnitude of the differences but also their proportion.

4.Because the interval scale not only ranks,but also provides us with information on the magnitude of the differences in the variable than the nominal scale.

5.Because the ratio scale indicates not only the magnitude of the differences but also their proportion.

RISET AKUNTANSI- BAB 7

BAB 7

DISCUSSION QUESTIONS AND POINTS TO PONDER

1. What are the differences between causal and correlational studies?

2. In what ways do lab experiments differ from field experiments?

3. Define the terms control and manipulation.Describe a possible lab experiment where you would need to control a variable.Further,include a possible variable over which you would have no control but which could affect your experiment.

4. Explain the possible ways in which you can control “niisance”variables.

5. What is internal validity and what are the threats to internal validity?

6. Explain the concept of ” trade-off between internal validity and external validity.”

7. Explain fully how you would demonstrate to machine operators and convince them that thorough knowledge of the operating policies and procedures ( by reading the manual) will eliminate almost all on-the-job accidents.

8. If a control group is a part of an experimental design,one need not worry about controlling other exogenous variables.”Discuss this statement.

9. A researcher wants to set up a lab experiment to test the effects of different kind of leadership styles on followers’attitudes.The three particular kinds of leadership styles she is interested in testing are autocratic,democratic,and participative.You are asked to enlist some students to play the part of followers.What cover story would you give the participants?

10. ”Because the external validity of lab experiments is not usually high,they are useless for investigating cause and effect relationships in organizations.”Comment on this statement.

11. ”Covariance ( i.e.,two variables varying together either positively or negatively) and control are integral aspects of experimental designs.”Discuss.

12. ”The Solomon four-group design is the answer to all our research questions pertaining to cause and effect relations because it guards against all the threats to internal validity .”Comment on this statement.

13. Below is a note on self-esteem.After reading it,apply what you have learned in this chapter and design a study after sketching the theoretical framework.

Answer

1. Difference:
Causal studies are studies where researchers want to discover the cause of one or more problems.
Study is correlational study in which researchers are interested to find important variables related to the problem.

2. Way the controls and manipulations are best done in an artificial setting-the laboratory-where the causal effects can be tested.

3. When we postulate cause and effect relationship between two variable x and y,it is possible that some other factor,say A,might also influence the dependent variable Y.
In such a case,it will not be possible to determine the extent to which Y occured only because of X,and to what extent Y was additionally influenced by the presence of the other factor A.So,
if the true effects of the training on learning is to be assessed ,then the learners previous experience has to be controlled.

4. One way of controlling the contaminating or "nuisance"variables is to match the various groups by taking the confounding characteristic and deliberately spreading them across groups.

5.Internal validity is proving the belief that can be placed in a cause-effect relationship found in the experimental design.
Identifying threats to internal validity
Let us examine each of the possible seven threats to internal validity in the context of the following scenario.
1.history effects
2.maturation
3.testing
4.instrumentation
5.selection bias
6.statistical regression
7.mortality

6. There is a trade-off between internal validity and external validity.
If we want high internal validity,we should be willing to settle for lower external validity and vice versa.
To ensure both types of validity,researchers usually try first to test the causal relationships in a tightly controlled artificial or lab setting,and once the relationships has been established,they try to test the causal relationship in a field experiment.

7. I will assure to the machine operator that someone who wants to work should be studied the operational policies and procedures. very influential to the work we do and if we go into these policies, we can avoid accidents on the job.

8.That in the control group there is a part of the experimental design, and therefore we do not have to worry about controlling the variables of exogenous because it's all encapsulated in the control group.
And we can also make it easier to conduct and control the variables that we make exogenous.

9.cover story which I will give to participants of a democratic leadership.

10. Because the external validity itself refers to what extent the results generalize to other settings causal studies.
Therefore useful to investigate the causal relationships within the organization is internal validity.

11. Covariance and control is an integral aspect of experimental design, because both are crucial and interconnected to one another in the experimental design.

12. That in the summary of the threat of internal validity is protected by a different experimental design, and if the subjects have all been random group, then the selection bias and regression statiscal avoided in all cases.
Therefore The Solomon four-group design is the answer for all questions concerning our research for causality because guard against all threats to internal validity

13.That in finding jobs and obtaining success, a person is required to have education, basic skills, and experience.
So that a person is satisfied with what they are doing is in accordance with the education, basic skills, and experience they have.
And therefore also that self-esteem plays an important role in acquiring human capital.

RISET AKUNTANSI- BAB 5

Bab 5

DISCUSSION QUESTIONS AND POINTS TO PONDER

1. ”Because literature survev is a time-consuming exercise,a good ,in-depth interview should suffice to develop a theoretical framework.”. Discuss this statement.

2. There is an advantage in stating the hypotesis both in the null and in the alternate;it adds clarity to our thinking about what we are testing.Explain.

3. It is advantageous to develop a directional hypothesis whenever we are sure of the predicted direction. How will you justify this statement?

4. For the following case “Problem at Roadway Hos pitality,”
a. Indetify the main problem
b. Develop a theoretical framework
c. Develop at least four hypotheses

Answer

1. Because the pull through literature survey interview is required, then we as the interviewer should carefully and respond to what we ask the question and from the interviews that we could develop into a theoretical framework.

2. -the null hypothesis is a proposition that states a definitive,exact relationship between two variables.
-the null hypothesis is thus formulated so that it can be tested for posible rejection.
-if we reject the null hypothesis,then all permissible alternative hypothesis relating to the particular relationship tested could be supported.
-it is the theory that allows us to have faith in the alternative hypothesis that is generated in the particular research investigation.

3.Yes,that in developing a directional hypothesis we must be convinced of the direction of the predicted and from theoretical framework,then,testable hypothesis can be developed to examine whether the theory formulated is valid or not.

4.a.Identify the main problem : “To differentiate among the three different types of facilities offered under the roadway hospitality flagship so as to attract the right type of clients to each of the facilities.”
b.Develop a theoretical framework : “John campbell,the CEO of roadway hospitality was wondering now to differentiate among the three different types of facilities offered under the roadway hospitality flagship so as to attract the right type of clients to each of the facilities.
The roadway deluxe was meant for business travelers,the roadway express was meant for those looking for the least expensive accommodation,and the roadway royal was meant to provide high quality services for big spenders.
Campbell felt that revenues could be quadruled if only clients understand the distinction among the three types of facilities offered.
c.develop at least four hypotheses :

1. Campbell felt that revenues could be quadruled if only clients understand the distinction among the three types of facilities offered.

2. The consumers were blissfully unaware of the differences among the three types of facilities.Many complained about how old the buildings were and how poorly the facilities were maintained.The quality of services was also rated as poor.

3. furthermore,when rumor seems to have spread that one of the ideas of campbell was a name change to differentiate the facilities,franchise owners became angry and the mixed messages they gave to the customers had not helped clients to understand the differences.

4. campbell thought that he first needed to understand how the different classifications would be important to the several classes of clients,and then he could develop a marketing strategy that would enhance revenues.
simultaneously,he recognized that unless the franchise owners fully cooperated with him in all his plans,mere face lifting and improvement of customer service would not bring in the added revenues he hoped for.