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A triangulated approach to data collection was adopted in this study utilising a mail and hand delivered survey followed by a number of semi structured interviews. The interviews were intended to improve the richness of the data already collected from the surveys.

In preparation for data collection a number of formalities had to be met. The approval of the Malaysian Government to undertake the work was required, and the ethics committee of the University of Tasmania had to approve the survey and interview instruments to be used. Figure 4.3 below illustrated the data collection procedures taken for this study.

Approval from the Malaysian Government is sought through the Economic Planning Unit (EPU), Prime Minister Department. This unit is responsible to regulate and co- ordinate research conducted in Malaysia by foreign researchers and Malaysian nationals from institutions and/or organisations overseas. The process for approval requires justification for the research project and discussion how the research would contribute to the wellbeing of the departments being studied in the future. Upon approval researchers are supplied with a photo ID research pass which is valid for a three month period.

Prior to that, approval from the University of Tasmania ethics committee was also obtained. This was a minimal risk application with final approval taking eight weeks. Upon approval from both Economic Planning Unit and University of Tasmania ethic committee, the survey questionnaires were prepared for mail-out and then distributed to the selected respondents.

Figure 4.3: Flowchart in conducting survey and interviews

In the survey, this study adopted closed questions with a number of open-ended categories offering the opportunity for extended responses by respondents. Open- ended questions were used to gain information about specific software in use, to capture functions involving the use of accounting data and to capture terms used as synonyms for data mining.

The survey was chosen to be the primary method of data collection as it is a means to collect information at a reasonable cost while maintaining anonymity (Sekaran, 2000). This method has also been successfully used by previous researchers in this area in Malaysia. Zain et al., (2003), used a mailed self-administered questionnaire in their study on the use of information technology for organisational agility in Malaysian firms, Wah and Abu Bakar (2003) used the same method to investigate the

Obtained approval from EPU and Ethics Committee

Integrate report Distribution of Questionnaires (353) Postal (116) Response: 27.59% Organize time/venue Self-delivered (237) Response: 44.73% Conduct Interview (9) Agreed to be interview (11)

status of data mining in practice in Malaysian banking sectors. Dahlan et al., (2002) in their investigation on firm’s readiness to adopt data mining technologies also adopted this method of data collection. One of the advantages of this type of survey is that participants have time to review the questions and respond in their own time with little pressure. In this way it was hoped more thoughtful responses would be made.

Before the packages of questionnaires were sent/delivered, an initial email was sent to all potential respondents to advise them that they would receive a package of questionnaires in coming weeks. For the postal group, the email advised them that the questionnaire packages would include a self addressed stamped envelop for them to reply. Hand-delivered groups were advised that the officer in charge of their department would distribute the packages, and on completion they were to be returned to this officer. Initial contact was made with the officers in charge of the departments requesting their assistance. Each agreed to assist in distributing and collecting the questionnaires within their departments. Frequent phone calls and email contact was made between the researcher and these officers to determine the status and number of questionnaires received.

The survey was conducted between January and February 2006. The respondents were assured of confidentiality concerning their personal information. Neither department names nor identification of individuals were used by anyone other than researcher’s supervisor and researcher. The survey packages included a cover letter asking for their cooperation, a postage-paid return envelope, and a copy of the questionnaire. The cover letter explained the objectives of the study, a guarantee of the confidentiality of the respondent, an estimate of time for the respondent to complete the questionnaire and the expected date for the respondent to return the completed questionnaire. It also thanked the respondents for their time and effort in participating in the study. The cover letter was printed on the University of Tasmania letterhead. It includes the name and contact information of the researcher and signed by both researcher and primary supervisor of this PhD project. The contact person for any ethical enquiries was also provided should there have been concerns of an ethical

nature11. In an attempt to increase respondents’ cooperation with the survey, a copy of approval letter from Economic Planning Unit, Prime Minister’s Department and a copy of a research pass were also included in the survey packages.

Three hundred and fifty three questionnaire packages were distributed in 2 batches through ordinary mail and self-delivered to prospective respondents. There were 116 survey packages mailed to various locations according to their offices situated across Malaysia. While the remaining questionnaires (237 questionnaires) were distributed to the Accountant General’s Department with the assistant of the Senior Assistant Director, and to Ministry of Finance with the assistant of the Assistant Secretary at the Administration Section. There was a total of 190 questionnaires distributed to the Accountant General’s Department and 47 to Ministry of Finance. A specific date was agreed for the researcher to come and collect the questionnaires. After approximately three weeks from the initial mailing and distribution, a reminder email was sent out to all respondents. An email thanked the respondents who had already returned their questionnaire and encouraged others to respond as well. For postal questionnaires, the collection center was at Jabatan Perakaunan dan Kewangan, Fakulti Pengurusan dan Ekonomi, Kolej Universiti Sains dan Teknologi Malaysia (now Universiti Malaysia Terengganu). Setting up a collection center within Malaysia assisted in reducing postal cost in comparison to a mail out from an overseas address within Australia. An overall response rate of 39.94% was achieved. The response rate for self delivered packages was greater than for postal responses (44.73% compared to 27.59%).

The next stage of the investigation was to conduct interviews with those respondents who were identified and were willing to be interviewed. Personal interviews have the advantage of allowing flexibility in adapting and clarifying the questions (Sekaran (2000). Sekaran (2000) also suggested that this method would incur more cost, time and having a geographical limitations. The interviews were viable for this study however, because the number of interviews was small, designed to supplement the survey data and assist in enriching this data and were undertaken in a confined geographic area.

11

An abbreviated version of questions used in the interviews12 and consent form13 were sent to the interviewees before conducting the interviews. The interviews were tape recorded, with the agreement of the interviewees, and notes taken during the interviews to ensure accuracy in recording and transcription of the interviews. Nine interviews were undertaken, all interviewees were located in the same geographical area.

Interviews were semi-structured to offer the greatest opportunity to explore issues. This allowed the interviewer to vary the sequence of questions, explain meanings, add additional words or change the wording as appropriate. The way of asking and the sequence of the questions were determined by the progress of the interview and as various issues arose and were explored. Questions were prepared in advance to act as a guide and to ensure that within a reasonable time all applicable questions were asked and discussed. All interviews were conducted in real-time conversation between interviewer and respondent to discover and to gain additional information regarding respondent’s perceptions, experiences, awareness and opinions about data mining technologies within their department.