 A process in looking for solution of a given problem.

INTRODUCTION TO RESEARCH METHODS  Systematic method consisting of enunciating the problem, formulating
Accounting Research Methods hypothesis, collecting data, analyzing the data, and reaching certain
conclusions either in the forms of solution (s) towards the concerned
A. RESEARCH METHODS VS. METHODOLOGY problem or in generalizations for some theoretical formulation.
Research Methods
 Research Methods are the methods by which you conduct research CRITERIA FOR RESEARCH
into subject or a topic. 1) Philosophy/ies- is being undertaken within a framework of set of
 Research methods involve conduct of experiments, tests, surveys, etc. philosophies. Philosophies means approach, e.g. qualitative,
 Research methods help us collect samples, data and find a solution to a quantitative, and the academic discipline in which you have been
problem. trained.
 All those methods which are used by the researcher during the course 2) Validity & Reliability – Uses procedures, methods, and techniques that
of studying his research problem. have been tested for their validity and reliability.
Validity – correct procedures that have been applied to find answers to
Research Methodology a question.
 Research methodology explains the methods by which you may Reliability – the quality of a measurement procedure that provides
proceed with your research. repeatability and accuracy.
 Research methodology involves the learning of the various techniques 3) Unbiased and objective – designed to be unbiased and objective
that can be used in the conduct of research and in the conduct of tests,
experiment, surveys, and critical studies. PURPOSE OF RESEARCH
 The procedures by which researchers go about their work of 1. Exploration
describing, explaining, and predicting phenomena which aims to give It is the finding out about some previously unexamined phenomenon. It is
the work plan of research. particularly useful when researchers lack a clear idea of the problems they will
meet during the study.
Groups defining Research Methods Through exploration, researchers:
1. In the first group we include those methods which are concerned with
the collection of data. These methods will be used where the data  Develop concepts more clearly.
already available is not sufficient to arrive at the required solution.  Formulate research hypothesis.
2. The second group consists of those statistical techniques which are  Establish priorities.
used for establishing relationships between the data and the unknown.  Improve the final research design.
3. The third group consists of those methods which are used to evaluate  Develop operational definitions
the accuracy of the results obtained.
2. DESCRIPTION
WHAT IS RESEARCH  Refers to the data-based information-gathering activities
 An original contribution to the existing stock of knowledge.  Situation and events are described through studies.
 A pursuit of truth with the help of study, observation, comparison, and  Descriptive studies try to discover answers to the questions who, what,
experiment. when, where, and sometimes how
 An intellectual activity responsible for correcting mistakes and Example:
removing existing misconceptions.
  What are the characteristics of the people who are involved in city  Empirical - Conclusions are based upon hard evidence gathered from
crime? Are they young? Middle aged? Poor? information collected from real life experience or observations.
 Who are the potential buyers of the new product? Men or women?  Systematic - The procedure is adopted to undertake an investigation
Urban people or rural people? follow a certain logical sequence.
 Critical - The process of investigation must be foolproof and free from
3. CAUSAL EXPLANATION drawbacks.
Goes beyond description and attempts to establish cause-and-effect
relationship between variables. It explains the phenomenon that describes
study observed, casual studies.
Example:
 Why are people involved in crime? Can we explain this because of the
present crisis in the job market? Or for lack of parental care?
 Will buyers be motivated to purchase the new product in a new
container? Can attractive advertisements motivate them?

4. PREDICTION
 Seeks to answer when and in what situations that event will occur, if it
can be provided plausible explanation for the vent in question.
 It predicts when the event will occur.
Other Objectives: Broad Categories
 To gain familiarity with a phenomenon or to achieve new insights.
CATEGORY 1. APPLICATION OF RESEARCH STUDY
 To portray accurately the characteristics of a particular individual,
Pure/Basic Research
situation, or a group
Involves developing and testing theories and hypotheses that are
 To determine the frequency with which something occurs or with intellectually challenging to the researcher but may or may not have practical
which it is associated. application at the present time or in the future. An investigation on basic
 To test causal relationship between two or more than two facts or principles and reasons for occurrence of a particular event or process or
situations phenomenon. It provides a systematic and deep insight into a problem and
 To know and understand a phenomenon with a view to formulating the facilitates extraction of scientific and logical explanation and conclusion on it
problem precisely. The outcomes of basic research form the basis for many applied
 To describe accurately a given phenomenon and to test hypothesis. research. Basic research sometimes may not lead to immediate use or
application. It is not concerned with solving any practical problems of
Characteristics of Research immediate interest.
 Controlled - Minimizes the effects of other factors affecting the Applied Research
relationship. In an applied research one solves certain problems employing well
 Valid and Verifiable - This concept implies that whatever you conclude known and accepted theories and principles. Applied research is concerned
based on your findings is correct and can be verified by you and others. with actual life research such as research on increasing efficiency of a machine,
 Rigorous - Ensures that the procedures followed to find answers to increasing gain factor of production of a material, pollution control, preparing
questions are relevant, appropriate, and justified. vaccination for a disease, etc.
 An academic institution such as a university will have a specific applied  concerned with qualitative phenomenon involving quality.
research program funded by an industrial partner interested in that program.  It is non-numerical, descriptive, applies reasoning and uses words. Its
Done to solve specific, practical questions; for policy formulation, aim is to get the meaning, feeling and describe the situation.
administration and understanding of a phenomenon.  “size does not matter”
 Investigating why certain data are random.
CATEGORY 2: FROM THE VIEWPOINT OF OBJECTIVES
Descriptive - attempts to describe systematically a situation, problem, QUALITATIVE RESEARCH
phenomenon, service, or programme, or provides information about, say, living
condition of a community, or describes attitudes towards an issue. Strengths
Correlational - attempts to discover or establish the existence of a Because of close researcher involvement, the researcher gains an insider's view
relationship/ interdependence between two or more aspects of a situation. of the field. Qualitative descriptions can play the important role of suggesting
Explanatory - attempts to clarify why and how there is a relationship between possible relationships, causes, effects and dynamic processes. Because
two or more aspects of a situation or phenomenon. statistics are not used, but rather qualitative research uses a more descriptive,
Exploratory - undertaken to explore an area where little is known or to narrative style, this research might be of particular benefit to the practitioner
investigate the possibilities of undertaking a particular research study as she or he could turn to qualitative reports in order to examine forms of
(feasibility study/pilot study). knowledge that might otherwise be unavailable, thereby gaining new insight.

CATEGORY 3: INQUIRY MODE Limitations

Structured The problem of adequate validity or reliability is a major criticism. Contexts,
The structured approach to inquiry is usually classified as quantitative situations, events, conditions and interactions cannot be replicated to any
research. Everything that forms the research process- objectives, design, extent, nor can generalizations be made to a wider context than the one
sample, and the questions that you plan to ask of respondents- is studied with any confidence. The time required for data collection, analysis and
predetermined. It is more appropriate to determine the extent of a problem, interpretation is lengthy. Issues of anonymity and confidentiality present
issue or phenomenon by quantifying the variation. problems when selecting findings.
Unstructured
The unstructured approach to inquiry is usually classified as qualitative QUANTITATIVE RESEARCH
research. It is more appropriate to explore the nature of a problem, issue or Strengths
phenomenon without quantifying it. Main objective is to describe the variation  Precision - through quantitative and reliable measurement
in a phenomenon, situation, or attitude.  Control - through sampling and design.
 Ability to produce causality statements, using controlled experiments.
RESEARCH DESIGN: QUANTITATIVE AND QUALITATIVE  Statistical techniques allow for sophisticated analyses.
Quantitative  Replicable
 based on the measurement of quantity or amount
 a process is expressed or described in terms of one or more quantities. Limitations
 “bigger is better” It fails to take account of people's unique ability to interpret their experiences,
 Examining the randomness of the data, its mean and variation construct their own meanings and act on these. It leads to the assumption that
facts are true and the same for all people all of the time. Quantitative research
often produces banal and trivial findings of little consequence due to the
Qualitative restriction on and the controlling of variables. It is not totally objective because
the researcher is subjectively involved in the very choice of a problem as Logical - This implies that research is guided by the rules of logical reasoning
worthy of investigation and in the interpretation of the results. and the logical process of induction and deduction are of great value in
carrying out research.

RESEARCH PROCESS
Research process consists of series of actions or steps necessary to effectively
carry out research and the desired sequencing of these steps

QUALITIES OF A GOOD RESEARCH

Systematic - Research is structured with specified steps to be taken in a

specified sequence in accordance with the well-defined set of rules.

Empirical - It implies that research is related basically to one or more aspects

of a real situation and deals with concrete data that provides a basis for
external validity to research results.

Replicable - Allows research results to be verified by replicating the study and

thereby building a sound basis for decisions.
WHAT IS RESEARCH AND UNDERGRADUATE RESEARCH Research concerns with WHAT (Facts and Conclusions) and HOW
(Scientific, Critical Components). Research is an iterative process that
eventually seeks to explain or solve an identified problem.
WHAT IS RESEARCH?
CHARACTERISTICS OF RESEARCH
 Research is an organized inquiry carried out to provide information for
 Research is systematic. There exist specific rules to follow.
solving problems.
 Research is logical. It requires the application of the rules of correct
 It is the cornerstone of every science.
thinking. The entire process helps the research to draw valid
 Is a process in looking at solution of a given problem which can be used
conclusions and to check generalizations.
as basis for:
 Research is controlled. It is well-planned. It has delimitation and
o Policy formulation
framework.
o Policy enhancement or improvements
 Research is empirical. The undertaking is based on the reality and only
 Systematic process of collecting and analyzing information to increase data are used to support whatever claims are to be made as regards
our understanding of the world in general and of the phenomenon the findings of the investigation.
under study in particular.
 Research is critical. It makes use of thorough analysis. It exhibits
careful and precise judgement.
WHAT IS UNDERGRADUATE RESEARCH?
 Research is analytical. It utilizes proven analytical procedures in
 Undergraduate research is any research effort undertaken by the
gathering the data.
undergraduate student that advances the knowledge of the student in
 Research is reductive. The process of research simplifies and organizes
an academic discipline and leads to new scholarly insights or the
seemingly unrelated data into understandable forms.
creation of new works that add to the wealth of the discipline.
 Research is cyclical. It starts with a problem and ends with a problem.
That is, research results open new directions research.
WHAT IS THESIS?
 Research is replicable and transmittable. Some researchers undergo
A thesis is a technical report or scientific paper that describes original
the same study for the purpose of validation the results and widening
research results that contain data that have been collected, analyzed,
the scope of the applicability of the findings.
interpreted, and presented in organized form.
TYPES OF RESEARCH
WHY CONDUCT RESEARCH?
(1) According to Purpose
Students, professors, researchers, research centers, government,
- Fundamental/Pure/Basic
practitioners, newspaper people, TV Networks, market research firms, schools,
o Lab Research
hospitals, social service, political parties, consulting firms, HR Departments,
- Applied
public interest organizations, insurance, law firms conduct research as part of
o Evaluation
their jobs, to be better informed, less biased decisions, in contrast to guessing,
o Action
hunches, intuition, and other personal experience.
o Social Impact
Therefore:  Basic Research. Starting point for the search of new knowledge. It
provides a foundation for knowledge and foundations that are
generalized to many policy areas, problems or are of study.
 Source of Tools – methods, theories, ideas.
- Research is driven by a scientist’s curiosity or interest in a scientific  Descriptive Research. Referred to as survey research, is aimed to
question. The main motivation is to expands man’s knowledge, not characterizing phenomena and identifying association among selected
to create or invent something. There is no obvious commercial variables. Descriptive research can be used to:
value to the discoveries that result from basic research. o Describe the characteristics of certain groups.
For example, basic science investigations probe for answers to o Estimate the characteristics of people in a specified population
questions, such as: who behave in a certain way
o How did the universe begin? o Make specific predictions
o What are protons, neutrons, and electrons composed of? o Some specific examples of descriptive studies include:
o How do slime molds reproduce?  The proportion of farmers who adapt organic farming
o What is the specific genetic code of the fruit flu?  Target famer’s evaluation of new agricultural program
 Applied Research. Refers to scientific study and research that seeks to  Finding the most frequent disease that affects the
solve practical problems. Applied research is used to find solutions to children of a town
everyday problems, cure illness, and develop innovative technologies,
rather than to acquire knowledge for knowledge’s sake.  Descriptive Research. It attempts to describe and explain conditions of
For example, applied research may investigate ways to: the present by using many subjects and questionnaires to fully
o Improve agricultural crop production describe a phenomenon. Survey research design /survey
o Treat or cure a specific disease methodology is one of the most popular for thesis/dissertation.
o Improve the energy efficiency of homes, offices, or modes of
transportation.  Case and Field Research Design. Also called ethnographic research, it
(2) According to Methods uses direct observation to give a complete snapshot of a case that is
 Historical Research. The purpose is to collect, verify, synthesize being studied. It is useful when not much is known about a
evidence to establish facts that defend or refute your hypothesis. It phenomenon. Uses few subjects.
uses primary sources, secondary sources, and lots of qualitative data
sources such as logs, diaries, official records, reports, etc.  Developmental or Time Series Research Design. Data are collected at
- Analysis of events that occurred in the remote or recent past. certain points in time going forward. There is an emphasis on time
- Can show patterns that occurred in the past and over time which patterns and longitudinal growth or change.
can help us to see where we came from and what kinds of
solutions, we have used the past.  Quasi Experimental Research Design. This research design
The steps involved in the conduct of historical research are: approximated the experimental design but does not have a control
1. Identification of the research topic and formulation of the research group. There is more error possible in the results.
problem or question.
2. Data collection or literature review  Experimental Research Design. This design is most appropriate in
3. Evaluation of Materials controlled settings such as laboratories. This design assumes random
4. Data synthesis assignment of subjects and random assignment to groups (E and C). It
5. Report preparation or preparation of the narrative exposition. attempts to explore caused and effect relationships where causes can
be manipulated to produce different kinds of effects. Because of the
 requirement of random assignment, this design can be difficult in the - Inductive – from fact to theory
real world (non-laboratory) setting. - Explore factors that could explain why a given event occurs
- Establish patterns/develop theory for understanding how and why
 Causal Comparative or Ex Post Facto Research Design. This research and event occur.
design attempts to explore cause and effect relationship where causes
already exist and cannot be manipulated. It uses what already exist Quantitative. Involves analysis of numerical data or their relationship.
and looks backward to explain why. It is generally made using scientific methods, which includes:
a. The generation of models, theories and hypothesis.
 Correlational or Prospective Research Design. It attempts to explore b. The development of instruments and methods for measurement.
relationships to make predictions. It uses one set of subjects with two c. Experimental control and manipulation of variables
or more variables for each. d. Collection of empirical data
e. Modelling an analysis of data
 Exploratory Research. It is a type of research conducted for a problem f. Evaluation of results
that has not been clearly defined. Exploratory research helps
determine the best research design, data collection method and Quantitative is:
selection of subjects. The results of exploratory research are not - Deductive – from theory to fact.
usually useful for decision-making by themselves, but they can provide - Establish cause-effect relationship
significant insight into a given situation. - Relate occurrence of a variable with other variables
- Establish generalization for prediction and control
PURPOSE OF RESEARCH
Explore. Describe. Explain

GENERAL APPROACHES OF RESEARCH

In social sciences and alter in other discipline, the following two
research method can be applied, depending on the properties of the subject
matter and on the objective of the research.
Qualitative. Understanding of human behavior and the reason that
govern such behavior, involves analysis of data using words (e.g., from
interviews), pictures (e.g., video), or objects (e.g., an artifact)

This is research dealing with phenomena that are difficult or impossible to

quantify mathematically, such as beliefs, meanings, attributes, and symbols.
Qualitative researchers aim to gather an in-depth understanding of human
behavior and the reasons that govern such behavior.

The qualitative method investigates the why and how of decision making, not
just what, where, when.
 CHAPTER 2: PROBLEM IDENTIFICATION AND DEFINITION
Accounting Research Methods B. WHAT IS RESEARCH PROBLEM
• A research problem is a question that a researcher wants to answer or
A. A RESEARCH GAP IS a problem, which is not covered properly. It may a problem that a researcher wants to solve.
stem from deficiency of appropriate data to support the thesis title and • Identification & formulation of a research problem is the first step of
literature gap, which means the lacking or uncomplete piece of the research process.
information in the Academic research literature which is not • Selection of research problem depends on several factors such as
investigated or studied. researcher’s knowledge, skills, interest, expertise, motivation &
creativity with respect to the subject of inquiry.
Research Gap • It is believed that most of the good research studies need lots of time
 A research gap means there are some areas that have significant for selection of a research problem.
scope for more research, but they have not been investigated by • According to Kerlinger, ‘A problem is an interrogative sentence or
other researchers. In other words, no one has picked up or worked on statement that asks what relation exists between two or more
these ideas. variables. The answer to the question will provide what is having
 A research gap refers to such unexplored or underexplored areas that sought in the research.
have scope for further research. • R.S. Woodworth defines a problem as ‘a situation for which we have no
ready & successful response by instinct or by previous acquired habit.
How to identify research gaps We must find out what to do’, i.e. the solution can be found out only
 Identifying research gaps might appear challenging or impossible, after an investigation.
given the potential of current research. • In other words, ‘a research problem is an area of concern where there
 You might say I do not have time to read every public health paper that is a gap in the knowledge base needed for professional practices.
is written concerning the current research.
 The critical question here is how do you find a gap in your research? C. IDENTIFICATION OF RESEARCH PROBLEM
 Finding gaps and coming up with original and innovative (NEW) topics  Identification of a research problem is the first & most important step
can be tricky. in the research process.
 Identify your main motivating question/issue.  Generally, a broad area is selected & then a broad topic is delimited or
 Identify key words linked to this problem. narrowed down to a specific one- sentence statement of the problem.
 Review the literature, search for these keywords, and recognize  This step of the research process is considered as the most difficult &
suitable publications. challenging & need slots of time
 Review the literature cited by the prominent publications in the above
the above phase. D. DEFINING THE RESEARCH PROBLEM
 Identify problems not discussed by the literature concerning your vital
motivating problem. It is the last step we all find the most difficult. Selection of a research area:
 It can be hard to find out what an article does not claim. I like to keep a Formulation of a research problem begins with selection of a broad
list of notes of biased or contradictory facts. research topic from personal experience, literature, previous research, &
 You can also track what authors write as "directions for future studies," theories in which researcher is interested & has significance for library
future studies," which can also guide us to the current gaps. profession. For example, a researcher gets an idea to conduct a study on the
Impact of library internship on MLIS Student. Therefore, he or she initially theories in which researcher is interested & has significance for library
begins with such a broad research topic. profession. For example, a researcher gets an idea to conduct a study on the
Impact of library internship on MLIS Student. Therefore, he or she initially
Reviewing literature & theories: begins with such a broad research topic.
After getting a broad idea for research, he or she needs to review the
literature & theories. Literature is reviewed to know what has already been E. CHARACTERISTICS OF A GOOD RESEARCH PROBLEM
done in these selected areas of research. Review of library theories provides an
A good problem statement begins by introducing the broad area in
opportunity for researchers to plan a research problem to contribute towards
which your research is centered, gradually leading the reader to the more
either testing or development of a theory/conceptual model.
specific issues you are investigating.
Delimiting the research topic: Persuasive Topic - The problem that is taken up for research should not only be
In this step, researchers proceed from a general area of interest to of ample interest to the researcher but also the one that is continuously
more specific topic of research to conduct a study. For example, initially a motivating to ensure consistent efforts to find a solution.
researcher decides to conduct a study on Impact of library internship on BLIS Viability - A problem that has been identified to be studied should be decide
Student; later in this stage researcher limits it to specific research topic ‘a study based on whether it is possible to be resolved or has some previous know how
on perception of BLIS Students about impact on internship in University of to guide the researcher to move ahead.
Southern Mindanao’. In this stage, a researcher clearly identifies variables, The So What Test - A research problem should be able to pass the ―So What
population, & setting of research study. test as in social research, to ascertain the meaningfulness and relevance of
studying a particular problem.
Evaluating the research problem
Once the researcher is clear about the specific research problem, next Considerations to ensure management and motivation in conducting study.
the research problem must be carefully evaluated for its significance, research Interest - a research endeavor is usually time consuming and involves hard
ability, & feasibility. Feasibility of the research problem should be evaluated for work and possibly unforeseen problems.
time, cost, availability of subjects & resources, administrative & peer support, Magnitude - It is extremely important to select a topic that you can manage
ethical consideration, & researcher’s competence & interest. within the time and resources at your disposal.
Measurement of concepts - Make sure that you are clear about the indicators
Formulating final statement of research problem: and measurement of concepts (if used) in your study.
After establishing the significance, researchability, & feasibility, then
the researcher finally formulates a final statement of a research problem. A A research problem needs a closer look into the following aspects:
statement of research problem could be in declarative or interrogative format. Study Population - The People i.e. individuals, organizations, groups,
1. Declarative format: In this format, a research problem is stated in a communities as they either provide the information required or help in
declarative statement. e.g.- impact of library internship on BLIS student collecting the information about them.
USM. Subject Area
2. Interrogative format: In interrogative format, a research problem is a) Problems: issues, situations, associations, needs, profiles etc.
stated in question form. e.g- “What is the Impact of library internship b) Program : content, structure, outcomes, attributes satisfactions,
on BLIS student USM. consumers, Service providers, etc.
Formulation of a research problem begins with selection of a broad c) Phenomenon: cause-and-effect relationships, the study of a
research topic from personal experience, literature, previous research, & phenomenon itself i.e. Information that you need to collect to find
 answers to your research questions and anything that looks body of knowledge in the area
noteworthy. - Contextualization shows awareness of the work going on in field
and identifies the niche to occupy.
Characteristics for an effective problem statement
2. Improve methodology
1. The problem reflects felt needs.
2. The problem is non-hypothetical - If similar procedures and methods others used to the ones that
3. It should suggest meaningful and testable hypothesis you are proposing,
4. The problems should be relevant and manageable. - To learn what procedures and methods have worked well for them,
what problems they have faced with them.
CHAPTER 3: WRITING A REVIEW OF LITERATURE - To select a methodology that is capable of providing valid answer
Accounting Research Methods
to your research questions
A. WHAT IS LITERATURE REVIEW
The literature review is a critical look at the existing research that is significant 3. Broaden your knowledge
to the work that you are carrying out. - It ensures to read widely around the subject area to conduct the
a. To provide background information study
b. To establish importance - As you are expected to be an expert in your area of study, it helps
c. To demonstrate familiarity fulfill this expectation.
d. To “carve out a space” for further research
- It also helps to understand how the findings of the study fit into
A literature review is a description of literature relevant to a particular field or the existing body of knowledge.
topic. It gives an overview of:
a. What has been said 4. Contextualize your findings
b. Key writers - How do your answer research questions compare with what others
c. Prevailing theories and hypothesis have found?
d. Questions being asked - What contribution have been able to make into the existing body of
e. Appropriate and useful methods and methodologies knowledge?
- How are your findings different from those of others?
B. CHARACTERISTSIC OF EFFECTIVE LITERATURE REVIEWS
- To answer these questions, go back to literature review
a. Outlining important research trends
b. Assessing the strengths and weaknesses of existing research - It is important to place findings in the context of what is already
c. Identifying potential gaps in knowledge known in field of enquiry.
d. Establishing a need for current and/or future research projects
C. STAGES OF LITERATURE REVIEW
Functions of Literature Review 1. Define the problem – What are you looking to explore? Formulate a
1. Bring clarity and focus to research problem research question.
- Better understand the subject area
2. Carry out a search for research for relevant materials – Look for
- To conceptualize research problem clearly and precisely
relevant materials and source for literature review.
- To understand the relationship between research problem and the
 3. Evaluate materials – Critically appraise the materials used in the
literature review
4. Analyze the findings – What themes emerge and what conclusions can
be drawn? What are the major similarities and differences between
the various writers? Are there any significant questions which emerge
which could form a basis for further investigation.

How to elevate materials:

Initial appraisal from raw bibliographical data:

1. Author credentials – are they expert in the field? Are they affiliated to
reputable organization?
2. Date of publication – is it sufficiently current or has knowledge moved
on?
3. If a book – is it the latest edition?
4. If a journal – is it peer reviewed scholarly journal?
5. Is the publisher reputable and scholarly?

Appraisal based on content analysis:

1. Is it addressing a scholarly audience?
2. Does it review relevant literature?
3. Is it an objective fact-based viewpoint? Is it logically organized and
clear to follow?
4. Does it follow a particular theoretical viewpoint, e.g. feminists? D. TYPES OF LITERATURE REVIEW
5. What is the relationship of this work to other material on the same Parameter Narrative Systematic Critical Theoretical
topic – does it substantiate it or add a different perspective? Review Review Review Framework
6. If using research, is the design sound? Is it primary or secondary Review
material?
7. If it is from a practice-based perspective, what are the implications for
practice Meaning It is a It presents It compares Description
general the findings multiple of the
review to of empirical studies and theories
define and studies in a their findings that
describe specific on a specific support the
THE LITERATURE WRITING PROCESS an issue. format based issue. The research.
on criteria researcher’s
 judgement is
also Because of their generality, research aims are almost always positioned at the
reflected. very beginning of a statement of research aims and objectives (or questions).
Purpose The To aid in To gain a It is done to They are broad and introductory rather than specific and focused.
purpose is evidence- detailed and act as a
to based comparative guide and Research Objectives - indicate in more detail the specific research topics or
recognize research. insight on the support the issues the project plans to investigate, building on the main theme stated in
some Also, it issue. study.
the research aim.
studies to evaluates
Objective 1: To examine whether alcohol consumption is associated with
explain the and
problem of summarizes increased partner violence.
interest the findings. Objective 2: To examine whether labour force status (employment,
Method The The methods The method Identifying unemployment, not in the labour force) is associated with variations in the
method is are sources of critical
and incidence of partner violence.
to write as and review is to
explaining Objective 3: To explore differences between couples with an extended history
objectively searching, read every relevant of partner violence and couples with only a brief, recent history of partner
as review source. Then,
theories. violence.
possible. selection, look for the
Then
This is not and augments. extract the Normally at least two or three research objectives will be stated. It is good
systematic presentation. relevant practice to put these in a numbered list so they can be clearly identified later in
and has no variables a proposal or report.
specific from the
protocol. study.
In some situations, rather than stating research objectives, researchers will
Applicability Applicable Applicable in This is Applicable
prefer to use research questions. In the example below, the objectives stated in
for all scientific and applicable in social
types of psychology- when various sciences, the previous example are reframed as research questions:
research based scholars can economics Question 1: Is alcohol consumption associated with increased partner
research consider and violence? Question 2: Is labour force status (employment, unemployment, not
which needs contradictory psychology- in the labour force) associated with variations in the incidence of partner
an empirical views. based violence?
evidence- studies. Question 3: Are there differences between couples with an extended history of
based partner violence and couples with only a brief, recent history of partner
approach. violence?
CHAPTER 4: RESEARCH OBJECTIVES AND HYPOTHESIS
Accounting Research Methods CHAPTER 5: FORMULATION OF RESEARCH FRAMEWORK
Accounting Research Methods
A. RESEARCH AIM, OBJECTIVES, AND QUESTIONS
Research Aim – refers to the main goal or overarching purpose of a research A. INTRODUCTION
project.
 ◦ The theoretical and conceptual framework explains the path of a ◦ It provides the structure in showing how a researcher defines his/her
research and grounds it firmly in theoretical constructs. study philosophically, epistemologically, methodology and analytically
◦ The overall aim of the two frameworks is to make research findings (Grant & Osanloo, 2014).
more meaningful, acceptable to the theoretical constructs in the ◦ Ravitch and Carl (2016) concur that the theoretical framework assist
research field and ensures generalizability. researchers in situating and contextualizing formal theories into their
◦ They assist in stimulating research while ensuring the extension of studies as a guide.
knowledge by providing both direction and impetus to the research ◦ The theoretical framework serves as the focus for the research, and it
inquiry. is linked to the research problem under study.
◦ They also enhance the empiricism and rigor of a research. Thus, it is no ◦ The theoretical framework, thus, aids the researcher in finding an
exaggeration for Imenda (2014) to say that both the theoretical and appropriate research approach, analytical tools and procedures for
conceptual frameworks give life to a research. his/her research inquiry.
◦ A research without the theoretical or conceptual framework makes it ◦ Imenda (2014) clearly posits that a research without the theoretical
difficult for readers in ascertaining the academic position and the framework lacks accurate direction to the search of appropriate
underlying factors to the researcher’s assertions and/or hypotheses. literature and scholarly discussions of the findings from the research.
◦ The theoretical framework guides and should resonate with every
B. THEORETICAL FRAMEWORK aspect of the research process from the definition of the problem,
It is the ‘blueprint’ or guide for research (Grant & Osanloo, 2014). It is a literature survey, methodology, presentation and discussion of the
framework based on an existing theory in a field of inquiry that is related findings as well as the conclusions that are drawn.
and/or reflects the hypothesis of a study. It is a blueprint that is often ◦ For scholars in the field and readers, the proper selection and presence
‘borrowed’ by the researcher to build his/her own house or research inquiry. of a theoretical framework convinces them that the study is not based
on the personal instincts of the researcher but rather is firmly rooted in
It serves as the foundation upon which a research is constructed. an established theory selected via credible studies (Akintoye, 2015).
Sinclair (2007) as well as Fulton and Krainovich-Miller (2010) compare the role
of the theoretical framework to that of a map or travel plan. D. HOW TO SELECT SUITABLE THEORETICAL FRAMEWORK
• There is no one perfect or right theory for a dissertation, though
The theoretical framework guides the researcher so that s/he would certain theories are popular (Grant & Osanloo, 2014).
not deviate from the confines of the accepted theories to make his/her final • The adoption or adaptation of a theory must reflect the understanding
contribution scholarly and academic. of the researcher regarding the study and must drive the study (Simon
Brondizio, Leemans, and Solecki (2014) concur that the theoretical & Goes, 2011).
framework is the specific theory or theories about aspects of human endeavor • The selection of a theoretical framework requires a thorough
that can be useful to the study of events. understanding of the problem, purpose, significance and research
questions of a study.
The theoretical framework consists of theoretical principles, • To make an appropriate selection of a theoretical context, the
constructs, concepts, and tenants of a theory (Grant & Osanloo, 2014). researcher must consider the guiding principles of the study and
situate the problem in relation to it.
• After the entire study has been conducted, the research findings
C. IMPORTANCE OF THEORETICAL FRAMEWORK accrued from the study must corroborate, extend, or modify the
existing theory that was borrowed for the study (Lester, 2005).

E. CONCEPTUAL FRAMEWORK
 Serves as the guide and ballast to research (Ravitch & Riggan, 2016), It provides a general or broader set It refers to specific or narrower ideas
functioning as an interpreting ecosystem that helps researchers intentionally
of ideas within which a study a researcher utilizes in his/her study
bring all aspects of a study together through a process that explicates their
belongs.
connections, disjunctions, overlaps, tensions and the contexts shaping research
setting and the study of phenomena in that setting.
It is based on existing It is based on the concepts which are
A conceptual framework makes the case for why a study is significant theory/theories in the literature the main variables in a study.
and relevant and for how the study design appropriately and rigorously which has been tested and validated
answers the research questions. by other scholars.
A conceptual framework is a structure which the researcher believes
can best explain the natural progression of the phenomenon to be studied It is in the form of a model that It is a researcher's own constructed
(Camp, 2001). pivots a study, with its exponents model that s/he uses to explain the
and the results of their studies. relationship that exists between the
It is the researcher’s explanation of the research problem would be main variables in his/her study.
explored which presents an integrated way of looking at a problem under
study. It can also be an adaptation of a
model in an existing theory which a
It describes the relationship between the main concepts of the study researcher adapts to suit his/her
and arranged in a logical structure to aid provide a picture of visual display on research purpose.
how ideas relate to each other (Grant & Osanloo, 2014)
It is well developed, designed and Its design is not accepted, but it’s a
F. IMPORTANCE OF CONCEPTUAL FRAMEWORK accepted. proposal of the researcher's answer
 It assists the researcher in identifying and constructing his/her to the research problem s/he has
worldview on the phenomenon to be investigated.
defined.
 It accentuates the reasons why a research topic is worth studying, the
assumptions of a researcher, the scholars s/he agrees with and
It offers a focal point for approaching It is the framework that shows
disagrees with and how s/he conceptually grounds his/her approach
the unknown research in a specific logically how the research inquiry is
 It is the simplest way through which a researcher presents his/her
asserted remedies to the problem s/he has defined. field of inquiry. to be undertaken.
 Akintoye (2015) posits that the conceptual framework is mostly used
by researchers when existing theories are not applicable or sufficient in It consists of theories that seem It consists of concepts
creating a firm structure for the study. interrelated with their propositions interconnected to explain the
deduced. relationships between them and how
DIFFERENCE BETWEEN A CONCEPTUAL AND THEORETICAL FRAMEWORK the researcher asserts to answer the
Theoretical Framework Conceptual Framework research problem defined
It is used to test theories, to predict It is aimed at encouraging the
and control the situations within the development of a theory that would
context of a research inquiry. be useful to practitioners in the field.
 CHAPTER 6: CHOOSING APPROPRIATE STUDY DESIGN 4. Ethnography: Anthropology and sociology in which the researcher
Accounting Research Methods studies the shared patterns of behaviors, language, and actions of an
intact cultural group in a natural setting over a prolonged period.
A. WHAT IS RESEARCH DESIGN? 5. Case studies: Researcher develops and in-depth analysis of a case,
Research design is the roadmap that guides your research journey. It outlines often a program, event, activity, process, or one or more individuals.
the overall structure of your study, including the type of data you will collect,
the methods you will use, and how you will analyze the results. 2. Quantitative Research: Approach for testing objective theories by
examining the relationship among variables. These variables, in turn,
B. COMMONLY USED BASIC RESEARCH DESIGNS can be measured, typically on instruments, so that numbered data can
The three main types of research designs are: be analyzed using statistical procedures.
1. Quantitative Research: Exploring and understanding the meaning Quantitative research emphasizes measurable data, typically
individuals or groups ascribe to a social or human problem. Research numerical, to test hypothesis and examine relationships between
involves emerging questions and procedures. variables.
Qualitative research, focuses on understanding subjective experiences, a. Surveys: Questionnaires administered to large groups to gather
perceptions, and meanings. It employs methods that capture the data on opinions, attitudes, and behaviors.
richness and complexity of individuals’ lives. i. Causal-comparative research. Investigator compares two or more
a. Interviews: In-depth conversations with individuals to explore their groups in terms of a cause (or independent variable) that has
thoughts, feelings, and experiences related to the research topic. already happened.
b. Focus Groups: Group discussions facilitated by a moderator to ii. Correlational design. Investigators use the correlational statistic to
gather insights from multiple participants on a shared topic. describe and measure the degree or association (or relationship)
c. Document Analysis. between two or more variables or sets of scores.
This qualitative approach allows researchers to capture the unique nuances of b. Experiments: Controlled settings where variables are manipulated
individual experiences, providing valuable insights that cannot be easily to observe their impact on other variables.
quantified. c. Observational Studies: Systematic observations of phenomena
without manipulating variables.
Five types of qualitative research designs: The primary goal of quantitative research is to generalize findings from a
1. Narrative research: design of inquire from the humanities in which the sample to a large population, allowing researchers to draw broader conclusions
researcher studies the lives of individuals and asks one or more about the world.
individuals to provide stories about their lives.
2. Phenomenological research: Philosophy and psychology in which the 3. Mixed methods research: This is an approach to inquiry involving
researcher describes the lived experiences of individuals about a collecting both quantitative and qualitative data, integrating the two
phenomenon as described by participants. This description culminates forms of data, and using distinct designs that may involve philosophical
in the essence of the experiences for several individuals who have all assumptions and theoretical frameworks.
experiences the phenomenon. Mixed methods research recognizes the strengths and limitations of
3. Grounded theory: sociology in which the researcher derives a general, both quantitative and qualitative approaches.
abstract theory of a process, action, or interaction grounded in the a. Complement quantitative findings with rich qualitative data for
views of participants. deeper interpretation.
 b. Validate qualitative findings through quantitative data for
increased credibility a. Simple Random Sampling: In this case, everyone is chosen entirely by
c. Explore complex phenomena that cannot be fully understood using chance and each member of the population has an equal chance, or
a single method. probability, of being selected. One way of obtaining a random sample
is to give everyone in a population a number, and then use a fishbowl
Three basic types: and a paper by draw lots.
a) Convergent parallel mixed methods. Researcher converges or
b. Systematic Sampling: Individuals are selected at regular intervals from
merges quantitative and qualitative data to provide a
the sampling frame. The intervals are chosen to ensure an adequate
comprehensive analysis of the research problem. Collects both sample size. If you need a sample size n from a population of size x,
forms of data at roughly the same time and the integrates the you should select every x/nth individual for the sample. For example, if
information in the interpretation of the overall results. you wanted a sample size of 8 from a population of 40, select every
b) Explanatory sequential mixed methods. The researcher first 40/8 = 5th member of the sampling frame.
conducts quantitative research, analyzes the results, and then
builds on the results to explain them in more detail with qualitative c. Stratified Sampling: In this method, the population is first divided into
research. It is considered sequential because the initial subgroups (or strata) who all share a similar characteristic. For
quantitative phase is followed by the qualitative phase. example, in a study of stroke outcomes, we may stratify the population
c) Exploratory sequential mixed methods. It is reverse sequence by sex, to ensure equal representation of men and women. The study
from the explanatory sequential approach, the researcher first sample is then obtained by taking equal sample sizes from each
begins with a qualitative research phase and explores the views of stratum.
participants. The data are then analyzed, and the information used
d. Cluster Sampling: The population is divided into subgroups, known as
to build into a second, quantitative phase.
clusters, which are randomly selected to be included in the study. In
single-stage cluster sampling, all members of the chosen clusters are
CHAPTER 7: SAMPLING METHODS then included in the study. In two-stage cluster sampling, a selection
Accounting Research Methods of individuals from each cluster is then randomly selected for inclusion.

A. SELECTING THE STUDY POPULATION 2. Non-Probability Sampling: In this sampling, you do not start with a
Before you can choose your participants, you need to define the population complete sampling frame, so some individuals have no chance of being
you want to learn about. This is the entire group of individuals or objects that selected:
your research is interested in. For example, if you're studying the effects of a a. Convenience Sampling: This sampling method is perhaps the easiest,
new medication, your population might be all adults with a specific condition. because participants are selected based on availability and willingness
to take part. Useful results can be obtained, but the results are prone
B. BASIC TYPES OF SAMPLING to significant bias.
Once you've defined your population, you can't study everyone! Sampling
involves selecting a smaller group (your sample) that represents the broader b. Quota Sampling: Interviewers are given a quota of respondents of a
population. Here are some common sampling techniques: specified type to attempt to recruit. For example, an interviewer might
1. Probability Sampling: Every member of the population has a known be told to go out and select 20 adult men, 20 adult women, 10 teenage
chance of being included in the sample. This ensures representativeness girls and 10 teenage boys so that they could interview them about
and allows for statistical generalization. their television viewing.
 need a smaller sample than just asking your friends (non-probability
c. Purposive (Judgement) Sampling: Also known as selective, or sampling).The sample size can be computed in different software and online
subjective, sampling, this technique relies on the judgement of the calculators such as: G*Power, Raosoft Sample Size Calculator, Sample Size
researcher when choosing who to ask to participate. This approach is Calculator by ClinCalc, and Qualtrics Sample Size Calculator
often used by the media when canvassing the public for opinions and
in qualitative research.

d. Snowball Sampling. This method is commonly used in social sciences

when investigating hard-to-reach groups. Existing subjects are asked to
nominate further subjects known to them, so the sample increases in
size like a rolling snowball. Snowball sampling can be effective when a
sampling frame is difficult to identify.

Choosing the Right Method

The best sampling method depends on your research question, population,
resources, and desired level of generalizability. Probability sampling is ideal for
generalizing findings, while non-probability methods might be suitable for
exploratory research or when random sampling is impractical.

C. DETERMINATION OF SAMPLE SIZE

Sample size plays a crucial role in the reliability and generalizability of your
findings. Larger samples are generally more reliable but also require more
resources. Several factors influence the optimal sample size, including:

Population size: Larger populations generally require smaller sample sizes as a

percentage. Example: If your town has 1,000 people, you might need a smaller
sample percentage (2%) than if you have 100 (10%).
Desired level of confidence: You need to be confident your sample accurately
reflects the population. Higher confidence demands larger samples. How sure
do you want to be about your results? 99% sure needs a bigger sample than
90%.
Margin of error: This is the acceptable deviation from the population value
you're willing to tolerate. Smaller margins require larger samples. How close is
"close enough"? A smaller margin (like 1%) needs a bigger sample than a larger
one (5%).
Sampling technique: Probability sampling generally allows for smaller samples
than non-probability sampling. Example: If you ask consumers about their
satisfaction towards a particular food item (probability sampling), you might