ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
Lesson title: Classifying Research Designs Materials:
FLM Student Activity Sheets
Lesson Objectives:
References:
1. Identify the classification of research design; and Flores, M. Methods of Research in
2. Select the best research design for the thesis. Business Education 2016,
Unlimited Books
Almeida, et.al, Research
Fundamentals 2016, Adriana
Printing Co., Inc.
Cristobal, et.al, Research Made
Easier 2013, C & E Publishing,
Inc.
Tip: End distractions. When you need to be highly focused, make
sure that nothing stands in your way. Simply swiping up to turn on
night mode may be all it takes to stop a phone call, email, or app
notification from ruining your train of thought.
A. LESSON PREVIEW/REVIEW
INTRODUCTION (2 mins)
Good day! Today you’ll be headed to a new chapter found in every research study. As we
continue, read the lesson preview that follows.
The research design serves as a master plan of the methods and procedures that
should be used to collect and analyze the data needed by the researcher. Determining the most
appropriate research design is a function of the information research objectives and specific
information requirements. In this master plan, the researcher must consider the type of data, the
design technique, the company methodology and procedures, the schedule and budget.
The following is/are your target/s for today, keep them in mind as we go through today’s lesson.
1. I can identify the classification of research design; and
2. I can select the best research design for the thesis.
Activity 1: What I Know Chart Part 1 (3 minutes)
Hi! It is time to make a wide guess on the questions in the box, write it in the What I Know
column, and the third column is left blank this time. You may use key words or phrases that you
think are related to the questions.
What I Know Questions: What I learned (Activity 4)
What is research design?
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ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
What are classification of
research design?
B. MAIN LESSON
Activity 2: Content Notes (13 minutes)
It is now time to collect information to satisfy today’s target. You may underline or highlight
words or phrases that you think is the main focus of the lesson.
Concepts of Research Method and Design
In this chapter you are expected to actively engage yourself in understanding method,
approach and design and looking into the possibility of making the right choice and decision
regarding the design of your chosen research problem.
Here are the important concepts and definitions that you need to learn (Edmonds &
Kennedy, 2013).
Research Method refers to the philosophical, theoretical, conceptual, and analytic
perspective of research. It can be quantitative, qualitative or mixed method.
Approach refers to the first step in creating structure to the design and it details
conceptual model or framework of how the research will proceed, considering the objectives
and variables of the study.
Design, this refers to the plan, structure, and strategy of investigation so conceived as to
obtain answer to research questions or problems. It is the complete scheme or program of the
research. It includes an outline of what the investigator will do from writing the hypothesis and
their operational implications to the final analysis of data. (Kerlinger; in Kumar, 2011).
Meaning and Functions of a Research Design
As implied in the statement above, after the research topic has been finalized, the
researcher has to plan the details of what design to use, what type of data will provide answers
to the problems of the study, and how the data will be gathered, presented, analyzed, and
interpreted.
The research design guides the researcher in planning the following aspects or
procedures of research:
✓ identifying the population of the study
✓ decision on whether to take the whole population or just select sample
✓ how the sample of the study will be selected
✓ ethics in the selection of sample and data gathering
✓ choice of method in data collection
✓ considerations in the use of questionnaires
✓ how interviews will be conducted
This document is the property of PHINMA EDUCATION
ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
Classification of Research Design
Most of the research objectives can be met although the problem can be considered
unique by using other types of research designs or a combination of the following research
designs:
1. Descriptive Research Designs
Descriptive research uses a set of scientific methods and procedures to collect raw data
and create data structures that describe the existing characteristics of a defined target
population. Hair, et. al. 2003. This method is use to discover facts on which professional
judgment could be based. It involves the description, recording, analysis and interpretation of
what it is. Descriptive research design is appropriate when the research objectives include
determination of the degree to which the research variables are related to actual phenomena.
Here, the researcher looks for answers to the how, who, what, when and where questions
concerning different components of a research structure.
In this research design, the study focuses at the present condition. Descriptive studies
are valuable in providing facts on which scientific judgments may be based.
The following types of descriptive research widely used by the researchers are:
a. Survey. This is used when the objectives of the study is to see the general or specific
picture of the population under investigation in terms of knowledge about or behavior
towards a certain phenomenon concerning either relatively large population under
investigation called census or with a limited scope which covers only a portion of
population under study called sample survey. The design commonly adopted is called
the Descriptive Survey Method or Descriptive Sample Survey.
b. Content Analysis. This is used to describe objectively, systematically and quantitatively
the content of documents found in business records, minutes of the meeting, speeches,
newspapers, journals, or magazines. It is also known as documentary analysis.
c. Case Study. This is used when an extensively thorough and comprehensive study of a
particular individual, group or institution or situation is involved over a period of time. In
using case study, the researcher must gather and arrange relevant facts in the order of
their importance; determine what is good and what is detrimental; decide what should be
done to improve the situation, and presents his conclusions effectively. If the case does
not give enough information, the case analyst should identify the areas which are in
need of more data.
d. Feasibility Study. This descriptive method is used to find the viability of a proposed
undertaking on establishment of a certain institution, an infrastructure or a business
venture. This study involves an extensive systematic analysis of all factors affecting the
possibility of success of a proposed project. The preparation of a project feasibility study
covers: (1) the collection of data (through research work); (2) an analysis of the collected
data; and (3) the formulation of the recommendations, based on the analysis.
This document is the property of PHINMA EDUCATION
ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
2. Exploratory Research Designs
These research designs are focused on collecting either secondary or primary data and
using the unstructured format or informal procedures to interpret them. Among the types of
research designs exploratory research incorporates the fewest characteristics or principles of
the scientific method. It is often used simply to classify the problems or opportunities and it is
not intended to provide conclusive information from which a particular course of action can be
determined. Some examples of exploratory research designs are focus – group interviews,
experience survey, and pilot studies. Exploratory research can be somewhat intuitive and is
used by many decision makers who monitor the performance measures pertinent to their
company or industry.
3. Historical Research Design
Historical research is a systematic collection and evaluation of data related to past
occurrence which describes causes, effects, or trends that may help to explain present events
and anticipate the future (Gay, 1996). Unlike case studies, historical accounts do not focus on
the particular moment in time. It follows through an event over a given period, commencing
always with the past. It is chronology of events taking not f the important milestones or
landmarks in the life of a social unit or individual (Bautista, 1998).
When you conduct a historical study, you undertake a number of activities which are
commonly done in all investigations.
Some special standards and procedures in historical research are: (a) formulating the
problem; (b) gathering the source materials; and (c) criticizing the source of materials.
4. Causal Research Designs
These are designed to collect raw data and create data structures and information that
will allow the researcher to model cause – and – effect relationships between two or more
variables. Causal research is more appropriate when the research objectives include the need
to understand the reasons why certain phenomena happen as they do. That is to say, the
researcher may have a strong desire to understand which variables are the causes of the
dependent phenomena defined in the research problem.
With causal hypotheses, there is an implication that the existence of, or a change in, one
variable causes or leads to a change in the other variable. A causal variable is typically called
the Independent Variable (IV) and the other is Dependent Variable (DV). Cause means roughly
to “help make happen”. So IV need not be the sole reason for the existence of, or change in, the
DV.
Examples of causal hypotheses:
a) An increase in family income (IV) leads to an increase in the percentage of
income saved (DV).
b) Loyalty to a particular department store (IV) increases the probability of
purchasing the private brands (DV) sponsored by the store.
c) A decrease in the price of oil (IV) leads to an increase in the demand for oil
products (DV).
This document is the property of PHINMA EDUCATION
ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
The methods available for collecting data have been classified into two categories, these are:
(1) Quantitative Research Methods; and (2) Qualitative Research Methods.
1. Research Designs in Quantitative Method
Quantitative research is the traditional, positivist scientific method which refers to a
general set of orderly, disciplined procedures to acquire information. It utilizes deductive
reasoning to generate predictions that are tested in the real world. By “systematic”, it means that
the researcher progresses logically through a series of steps, according to a pre – specified plan
of action. Quantitative researchers gather empirical evidence – evidence that is rooted in
objective reality and gathered directly or indirectly through the senses.
In quantitative research, some of the commonly used designs are classified by
examining them from three different perspectives: (1) the number of contacts with the study
population; (2) the reference period of the study; and (3) the nature of investigation, (Kumar,
2011).
1) Research Designs Based on the Number of Contacts
a) Cross – sectional studies
b) Before and after design (also known as the pre – test/post – test design)
c) Longitudinal study design
2) Research Designs Based on the Reference Period
a) Retrospective study design
b) Prospective study design
c) Retrospective – prospective study design
3) Research Designs Based on the Nature of Investigation
a) Experimental design
b) Non – experimental design
c) Semi – experimental or quasi – experimental study
2. Research Designs in Qualitative Method
Qualitative research, or the naturalistic method of inquiry of research, deals with the
issue of human complexity by exploring it directly. In this type, the emphasis is on the
complexity of humans, their ability to shape and create their own experience, and the idea that
truth ids the composite reality. Naturalistic investigations place heavy emphasis on
understanding the human experience as it is lived, usually through the careful collection and
analysis of data that are narrative and subjective.
Qualitative research focuses on gaining insights on and an understanding of an
individual’s perception of events. It is concerned with in – depth descriptions of people or events
and their interpretation of circumstances.
Some of the commonly used designs are as follows.
1) Case Study
2) Grounded Theory
3) Phenomenology
4) Ethnography
5) Mixed Methods
This document is the property of PHINMA EDUCATION
ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
Note: Details of the research designs listed under Quantitative and Qualitative Method can be
found in the 2nd book reference of this session (pp. 81 – 83).
Nieswiadomy (2004) categorized two major research designs, namely the quantitative and
qualitative.
Quantitative Research Qualitative Research
Aims to characterize trends and patterns Involves processes, feelings, and motives: the
why’s and the how’s (data are in depth and
holistic)
Usually starts with neither a theory nor Usually concerned with the generating a
hypothesis about the relationship between two hypothesis from data rather than testing a
or more variables hypothesis
Uses structured research instruments like Uses either unstructured or semi – structured
questionnaires or schedules instruments
Uses large sample sizes that are Uses small sample sizes chosen purposely
representative of the population
Research of this kind can be replicated Validity should be high
Used for greater understanding of group Used to gain a greater understanding of
similarities individual differences in terms of feelings,
motives and experiences
Uses structured processes Uses more flexible processes
Methods include census, survey, experiments, Methods include field research, case study,
and secondary analysis secondary analysis
This document is the property of PHINMA EDUCATION
ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
Qualitative or Quantitative?
Below is a figure that can help you to decide on choosing appropriate research design
and/or method, especially between qualitative and quantitative.
This document is the property of PHINMA EDUCATION
ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
Activity 3: Skill Building Activities (15 minutes)
I hope you’re now ready to do activities that might help you to reach the targets. Enjoy☺.
I. Identification. Identify the word/s that corresponds to each statement that follows. Write your
answer on the space provided before each number.
____________________1. These are designed to collect raw data and create data structures
and information that will allow the researcher to model cause – and
– effect relationships between two or more variables.
____________________2. It serves as a master plan of the methods and procedures that
should be used to collect and analyze the data needed by the
researcher.
____________________3. In this design, the study focuses at the present condition.
____________________4. This is used to describe objectively, systematically and quantitatively
the content of documents found in business records, minutes of the
meetings, etc.
____________________5. This is used to find the viability of a proposed undertaking on
establishment of a certain institution.
____________________6. This design focused on collecting either secondary or primary data
and using the unstructured format or informal procedures to interpret
them.
____________________7. This method places heavy emphasis on using formalized standard
questions and predetermined response option in questionnaire or
survey.
____________________8. A systematic collection and evaluation of data related to past
occurrence which describes causes, effects, or trends that may help
to explain present events and anticipate the future.
____________________9. One of the main objectives of this method is to gain preliminary
insights into decision problems and opportunities.
____________________10. This is used when an extensively thorough and comprehensive
study of a particular individual, group or institution or situation is
involved over a period of time.
II. Enumeration. Enumerate the word/s that corresponds to each statements.
1 – 4. Types of descriptive research
5 – 8. Classification of research design
9 – 10. Methods of collecting data
This document is the property of PHINMA EDUCATION
ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
“Check your answers against the Key to Corrections found at the end of this SAS. Write your score on
your paper.”
Activity 4: What I Know Chart Part 2 (2mins)
This time you have to fill out the What I Learned column in Activity 1 Part 1. Don’t forget to write
the important keys and points about the topic.
Activity 5: Check for Understanding (5 mins)
Hi! It is a must to distinguish right from wrong. Let’s see if you have that skill☺. Read the
directions/instructions carefully.
Direction. True or False. Write Quantitative if the statement is true, Qualitative if not. Write the
answer on the space provided before each number.
_______________1. Research design serves as a master plan of the methods and procedures
that should be used to collect and analyze the data needed by the
researcher.
_______________2.In descriptive design, the study focuses at the present condition.
_______________3. Descriptive studies are valuable in providing facts in which scientific
judgment may be based.
_______________4. Survey is used when the objectives of the study is to see the general or
specific picture of the population under investigation.
_______________5. Exploratory research designs are focused on collecting either secondary
or primary data and using the unstructured format or informal procedures
to interpret them.
_______________6. Historical account focus on the particular moment in time.
_______________7. Content analysis is used when an extensively thorough and
comprehensive study of a particular individual, group or institution or
situation is involved over a period of time.
_______________8. Among types of research design, causal research incorporates the fewest
characteristics or principles of scientific method.
_______________9. One of the main objectives of quantitative research is to gain preliminary
insights into decision problems and opportunities.
_______________10. Historical research is more appropriate when the research objectives
include the need to understand the reasons why certain phenomena
happen as they do.
“Check your answers against the Key to Corrections found at the end of this SAS. Write your score on
your paper.”
C. LESSON WRAP-UP
Activity 6: Thinking about Learning(5 mins)
A. Work Tracker
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ACC 116: Accounting Research
Students Activity Sheet #10
Name: ____________________________________________________________ Class number: _______
Section: ____________ Schedule:______________________________________ Date: ______________
You are done with this session! Let’s track your progress. Shade the session number you just
completed.
B. Think About Learning
Go back to the target/s. What did you learn in today’s lesson? Fill in each blanks to complete
the statement that follows.
1. What did you learn from today’s lesson?
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
2. Write interesting fact/s you found from today’s lesson.
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
3. Write question/s that you still want to know about today’s topic.
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
FAQs
1. Quantitative research method is related to what research design/s?
Quantitative research methods are more directly related to descriptive and causal research
designs than exploratory designs.
2. Why it is that one of the special standards and procedures in historical research is “criticizing
the source of materials”?
One of the essential responsibilities of a researcher is to be able to detect whether a document
is unintentionally erroneous or deliberately produced to misinform. The researcher should be
very careful in thinking that a resource is genuine unless he/she has tried it by scientific means
to determine how reliable and trustworthy it is.
Job well done! You’ve finished today’s activity.
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