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Where Are You, Papi? Asking Mami in doubt with Papi:
An Imaginary Dialogue on
Critical Ethno-Accounting Research
EKO GANIS SUKOHARSONO
UNIVERSITY OF BRAWIJAYA
DR H. Eko Ganis
Sukoharsono, SE, MComHons
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Accounting Research Training Series 5 - Kritis
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I Love You, Mami
Do not leave me alone, Mami !!!
2
Accounting Research Training Series 5 - Kritis
PDIA-PMA JAFEB Universitas Brawijaya
22-23 Januari 2014
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Take Care of Me, Mam
The paper is a response of an imaginary dialogue between Papi
and Mami, where they are discussing Critical Ethno-AccountingResearch
– This dialogue, I use it, is between two persons which are Papi dan Mami
– Both are accounting researchers
– If anyone is asking both, Papi and Mami, are couple?
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22-23 Januari 2014
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Critical Ethno-Accounting:
Where Have You Been, Mami?
Papi
Mami
Papi
Mami
: Where have you been Mam? (Asking Papi in the
living room)
: I was just registering the ARTS 5 at UB. Soon,
there will be an accounting training on research
methodology. I am really interested in to join it.
: That will be good for you to join it, it seems some
knowledge will be possible to be earned.
: (just silent ... in a moment, thinking to ask Papi).
Pap ... do you think is it good for me?
4
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Critical Ethno-Accounting:
Where Have You Been, Mami?
Mami
Papi
Papi
Papi
: (Mami is trying to look at the agenda given when she
registered this morning). Do you know about Critical
Ethnography?
: (... in silent ...)
: (... with calm ...repeating the phrase) ... Critical Ethnography?
: Let me explain for you about it, but let me start by explaining
Ethnography, first.
Ethnography is from Greek, ethnos which was "folk, people, nation" and grapho
which was "I write". The word is about research designed to explore cultural and
people phenomena. An ethnography is a means to represent graphically and in
writing, the culture of a group.
5
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Mam, Do not be sleepy?
History of Ethnography Movement
this approach seeks to determine symbolic mechanisms, to
extract ideology from action, and to understand the cognition
and behaviour of research subjects within historical, cultural,
and social frameworks.
Critical Ethnography
the study of the everyday methods
that people use for the production
of social order (Garfinkel:1967)
Ethnomethodology
Ethnography
Ethnology
a means to represent graphically and
in writing, the culture of a group,
1960s
the study of single groups through direct contact with the
culture, ethnology takes the research that ethnographers have
compiled and then compares and contrasts different cultures
(1786).
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Here Mami,
Critical Ethno-Accounting:
Mami
Papi
Papi
: Papi, please wait ... what I meant it is about Critical
Ethnography, not just ethnography. Thus, what is critical
ethnography, actually?
: Yes, Mami, I know. You need to know ethgraphy first, before
knowing critical ethnography.
: Critical ethnography is concerned on how an accounting
researcher reject any status-quo of its social phenomena.
Critical Ethnographers now have to think about how to recognize and analyze
changing of accounting phenomena. In many cases, change itself becomes the
research subject. With the central importance of change has come an
increasing awareness of the role of history. For me Mam, many recent
ethnographies incorporate considerable historical components, and many
ethnographers work regularly with both historical documents and oral histories
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as part of their research designs.
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How to start, Mam?
Critical Ethno-Accounting
Could begin from:
- Individual experiences
- Current Isuues
- Previous research
findings
- General social
phenomena
Critical Paradigm
Research
Background
Research
Questions
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Mami, Preparing For Critical EthnoAccounting-graphy Research
Appropriate Objectives
» To understand a cultural context – how the emotional, symbolical, or
social network informs the lives of accountants.
» To gain insight into a particular organization/ society niche .
» To identify a lifestyle .
» To learn how management/ accountants actually use a product or
service in their everyday lives .
» To discover accounting decision points .
What You Will Need Before Fieldwork
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Mami, Preparing For Critical EthnoAccounting-graphy Research
A clear, concise statement of objectives
– When writing the objectives, consider the ultimate purpose – how
the critical ethno-accounting-graphy findings will be used
A screener
– Any qualitative researcher who has developed a screener for other
kinds of qualitative research will be able to write a screener for
critical ethno-accounting-graphy
An interview guide
10
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Mami, Preparing For Critical EthnoAccounting-graphy Research
Recruitment
– Who recruits?
» Recruiting is often done by focus group facilities that have
had experience finding informants for critical ethnoaccounting-graphy
– Costs
» How much you need to pay for recruitment and how much for
incentives depends on how difficult it is to find respondents,
and how long you need to be with them
– Contact recruited informants
– Informant homework
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Mami, Preparing For Critical EthnoAccounting-graphy Research
In the field
•
•
•
•
•
•
•
•
•
•
Number of Informants
Scheduling
Interview length
The importance of context
Look for the telling clues
Who Comes To The Interview?
Critical Ethnographer’s Style
Client stance
Critical Ethnography training
Options for recording interviews
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Mami, Preparing For Critical EthnoAccounting-graphy Research
In the field
•
•
•
•
•
•
Release or waiver
Cameraperson’s posture
The debrief
Informant-performed critical ethno-accounting-graphy
In-store critical ethno-accounting-graphy
Role of focus groups in critical ethno-accounting-graphy
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Analyzing Critical Ethno-Accountinggraphy Materials
Interpretation
– The way to interpret critical ethno-accounting-graphy fieldwork
will evolve right out of your background, your experience, the
point of view you bring to your respondents, and the objectives of
the research.
– There is no set framework and no guidelines to follow. Yet many
believe that interpretation is the most important part of critical
ethno-accounting-graphy.
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Analyzing Critical Ethno-Accountinggraphy Materials
Reflexivity
– It is important to do final research report using critical ethnoaccounting-graphy with reflexivity. Reflexivity requires the
researcher to undertake personal reflections and construct texts of
them.
– Reflexivity requires the accounting researcher to reflect upon their
presence and impact on the research site and processes.
Reflexivity organically binds critical ethno-accounting-graphic
authority, personal experience and originality of expression
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Critical Ethno-Accounting
Research in Nature
– Based on the above critical ethno-Accounting-graphy in the accounting
research steps, below are the critical ethnoaccounting that have been
explored intensively to uncover accounting in the hidden research
phenomena
– Sukoharsono, Eko Ganis. 2004. The Internal Management of The UPT
BSPB University of Jember. Unpublished Research Result. Sponsored by
TPSDP (ADB Loan No. 1792-INO).
– Davie, Shanta. 2000. The Significance of Ambiguity in Accounting and Everyday
Life: The Self-Perpetuation of Accounting. Critical Perspectives on
Accounting.Vol.11, No.3
– Chandrasekara, Ishani. 2009. Ethnofinance: Study of the Daily Accounting
and Financing Practices of Sinhalese Women’s Community. Unpublished
Ph.D Dissertation. University of Leicester.
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Mami, Now It is time to sleep
I love you, Mam
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22-23 Januari 2014