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Ontology: The Philosophy Of Epistemology And Objective Ontological Theory

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3.1.1 Ontology
Ontology is concerned with the philosophical assumption about the nature of reality or the realities that researcher faces in that study (Saunders et al., 2009, p.130). It refers to a description of the concept and the explicit specification of conceptualisation. There are two aspects involved: objectivism and subjectivism, which the researcher needs to express their perspectives (Monette et al., 2005). The philosophy of objective ontology views of social reality and independently reality. Therefore, the result of the study always remains the same outcomes without any influences from the researcher (Bryman and Bell, 2007). Furthermore, positivism refers to use a high standard instrument, for instance, questionnaire (Saunders et al., 2009). On the other hand, the subjective ontology position refers to human minds through their experience in each individually (ibid). In addition, the nature of reality in the author’s perspective was indicated as research’s objectives which are to examine the relationship by testing hypotheses. Therefore, in this research, the objective ontological assumption was chosen.

3.1.2 Epistemology
An epistemological assumption refers to human knowledge and …show more content…

In this study adopted with deductive approach; Deductive research is a study in the theory is developed by observation that starts with a researching theory, collecting data and then testing hypothesis (Saunders et al., 2009). In this study, after describing the research philosophies and research method, in the next section was to consider the research approach for gathering information needed. It is important to determine by the research approach used by the researcher. This research aims to find out what factors impact on the effectiveness of internal control. This study will be discussed in a descriptive format from the primary data (quantitative data

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