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Santi Rahmawati, S.T., M.S.M.
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Advanced Qualitative Research (AQR)
Published by Research Synergy Foundation
ISSN : 29867525     EISSN : 29863090     DOI : https://doi.org/10.31098/aqr
Core Subject : Social,
Social Sciences
A peer-reviewed International journal that promotes a forum to discuss and develops qualitative approach review in management & social science. The journal encourages the application of advanced qualitative in management and social science, including but not limited to human resource management, organizational behavior, organizational culture, organizational learning, operation management, marketing management, accounting, finance, general education, psychology, sociology, urban studies, Gender studies, cultural sudies, communication and social science (miscellaneous) that applied qualitative methodology in data collection and data analysis. AQR opens for original research papers, conceptual studies, and articles reviews, using various theoretical perspectives and methodological diversity spesific to qualitative methodology application in management and social science field. To promote the advancement and thorough examination of research, we encourage the utilization of Data Analysis Software for evaluating qualitative studies, such as MAXQDA, NVIVO, Atlas.ti, or other similar tools designed to assist qualitative researchers in their data analysis process.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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The Essence of Competency-Based Learning: Lived Experiences of Trainees in the TESDA Bread and Pastry Production Training Program Mary Grace Cruz; Althea Cooper; Elyssa Cabico; Alyannah Lazaro; Robanie Lumosad; Chastine Desiree Tavares
Advanced Qualitative Research Vol. 4 No. 2 (2026): Advanced Qualitative Research
Publisher : RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/aqr.v4i2.4595

Abstract

Competency-based training is a foundational element of Technical and Vocational Education and Training (TVET), providing learners with industry-relevant knowledge and practical skills. Although prior research has primarily assessed competency-based programs through employment outcomes and technical skill acquisition, there is limited understanding of trainees lived experiences within these. This study investigated the lived experiences of trainees who completed the Technical Education and Skills Development Authority (TESDA) Bread and Pastry Production National Certificate II (BPP NC II) training, aiming to clarify the essence of competency-based learning as reflected in their shared experiences. Kolb’s Experiential Learning Theory provided the conceptual framework, and Moustakas’ transcendental phenomenological approach guided the methodology. The study purposively selected six Bachelor of Technology and Livelihood Education (BTLEd) students majoring in Home Economics from the Polytechnic University of the Philippines–Quezon City Campus who completed BPP NC II training at TESDA-accredited centers between 2023 and 2025. Data collection involved in-depth, semi-structured interviews, and analysis followed transcendental phenomenological procedures to extract shared meanings from participants’ accounts. The results indicated that trainees encountered competency-based learning challenges in developing technical skills, limited training duration and resources, increased competence and self-confidence, and the emergence of practical and economic opportunities. Overall, competency-based learning was identified as a transformative process in which authentic hands-on engagement fostered technical competence, enhanced confidence, and aspirations for employment and entrepreneurship. The extent of this development was influenced by the availability of time, resources, practice opportunities, and support within the training environment. These findings broaden the understanding of competency-based TVET by emphasizing the interplay between experiential learning, learner development, and the contextual factors that facilitate or hinder mastery
Reflective Practice as a Strategy for Teacher Professional Development: Exploring the Experiences of English Language Teachers of Kailali District of Nepal Krishna Kumari Mahara
Advanced Qualitative Research Vol. 4 No. 2 (2026): Advanced Qualitative Research
Publisher : RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/aqr.v4i2.4617

Abstract

The reflective process in teaching and learning is of major importance to constantly improve teaching methods and to gain a better understanding of teaching and learning practices. Furthermore, reflective teaching involving critical self-evaluation is increasingly recognized as critical to adapting and improving pedagogical practices in a variety of teaching and learning contexts. While reflective practice is now acknowledged as an important tool for improving teacher professional development, its effective implementation and impact in Nepal has not been explored sufficiently. This qualitative phenomenological study, employing semi-structured interviews as data collection tool, explores the experience and perceptions of four secondary-level English language teachers of Kailali district on reflective practices as a strategy for their professional development. The study reveals that teachers perceive reflective practice as an important means of enhancing professional development and classroom teaching. It further reveals that simple, flexible, and context-sensitive reflective frameworks and models are appropriate for secondary-level English language teaching and learning. However, limited time, workload, inadequate institutional support, lack of systematic training, limited awareness, and resource constraints hinder its regular application. The study also reveals that reflective practice contributes to continuous professional improvement by enhancing teachers’ confidence, creativity, classroom management, and responsiveness to learners’ needs. The study suggests integrating reflective practice into teacher education and providing institutional support, collaboration, training, and accessible reflective tools for sustainable professional development.
Reconstructing Accounting Ethics Through Spiritual Values: A Qualitative Study toward Sustainable Financial Reporting Ida Ayu Nursanty; Santi Nururly; Lilik Handajani; Jalaludin Jalaludin; Miftahul Hairatul Jannah
Advanced Qualitative Research Vol. 4 No. 2 (2026): Advanced Qualitative Research
Publisher : RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/aqr.v4i2.4673

Abstract

Financial reporting fraud, earnings manipulation, and symbolic sustainability disclosures continue to undermine organisational accountability, indicating that compliance-based governance mechanisms alone may be insufficient to ensure ethical reporting practices. This study explores how accounting professionals understand and experience the role of spiritual values in ethical decision-making and sustainable financial reporting. Using an interpretivist paradigm, this study employed a qualitative exploratory design involving semi-structured interviews with ten participants, comprising corporate accountants, external auditors, government auditors, accounting academics, and a finance manager. Data were analysed using thematic analysis following Braun and Clarke's procedures. The findings suggest that participants perceive spiritual values—including honesty, trustworthiness (amanah), integrity, moral responsibility, and transcendental awareness—as important sources of internal moral guidance in professional practice. These values were perceived to support ethical awareness and the maintenance of ethical integrity when participants faced professional pressures. Participants further associated spiritual values with transparency, accountability, and responsible financial reporting practices. The findings also highlight ethical resilience as an interpretive concept that helps explain how professionals maintain ethical commitments under organisational pressure. This study contributes to the accounting ethics literature by providing qualitative insights into the role of internally driven values in supporting ethical reporting practices beyond formal compliance mechanisms. The findings offer practical implications for organisations, professional accounting bodies, and educational institutions seeking to strengthen ethical awareness and reporting integrity.

Page 6 of 6 | Total Record : 53

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