SUBJECT: RESEARCH METHODS

CODE: 500/S15

DURATION: 170 HOURS

1.0 AIM

The aim of the subject is to prepare an accountant to undertake research activities and
other enquiries on problems in her/his situations or on problems and opportunities that
arise in her/his environment.

2.0 OBJECTIVES

By the end of the course the student should be able to:

2.1 present an overview of the research process.

2.2 distinguish the various types of research.
2.3 research a problem/opportunity and present findings.
2.4 review literature that is relevant to the problem/opportunity.
2.5 formulate a research design proposal.
2.6 select, explain and justify a research methodology.
2.7 apply statistical techniques in research.
2.8 analyse and present research data.
2.9 orally present and defend/explain the methodology, findings and
recommendations of a research.
3.0 TOPICS

• INTRODUCTION
• OVERVIEW OF RESEARCH PROCESS
• DEFINITION OF PROBLEM/OPPORTUNITY
• LITERATURE REVIEW
• RESEARCH DESIGN
• METHODOLOGY
• RESEARCH INSTRUMENTS
• DATA PRESENTATION AND ANALYSIS
• COMMUNICATION OF RESEARCH RESULTS
4.0 CONTENT

4.1 INTRODUCTION

4.1.1 Definition of research

4.1.2 Purposes of research
4.1.3 Scientific enquiries versus non scientific enquiries
4.1.4 Types of research
• Descriptive
• Experimental
• Quasi experimental (semi experimental)

4.2 OVERVIEW OF RESEARCH PROCESS

4.2.1 Problem/Opportunity definition

4.2.2 Preliminary studies (include desk research)
4.2.3 Development of hypothesis
4.2.4 Statement of aims, objectives, limitations and delimitations
4.2.5 Review of literature
4.2.6 Designing a research proposal
4.2.7 Deciding on a methodology and justifying it
4.2.8 Analyse data from the research
4.2.9 Interpret data
4.2.10 Formulate recommendations based on findings and conclusions
4.2.11 Present the research results

4.3 DEFINITION OF PROBLEM/OPPORTUNITY

4.3.1 Discussion of the activities involved in the identification/definition of

the problem
• Preliminary research
• Case studies
• Depth studies and problem studies
• Experience surveys and executive opinion
• Use of secondary data
• Background analysis

4.3.2 Justification of the research and definition of terms of reference

• Aims and objectives
• Definition/statement of hypothesis and assumptions (to be tested)

4.4 LITERATURE REVIEW

4.4.1 Definition of literature review
 4.4.2 Purpose of the literature review
4.4.3 Sources of literature
4.4.4 Writing up bibliographies

4.5 RESEARCH DESIGN

4.5.1 Defining and justifying research designs
- Exploratory design
- Descriptive design
- Experimental design
- Conclusive design
-Evaluative design

4.6 METHODOLOGY
4.6.1 Types of data distinguished
• Primary and secondary data
• Qualitative and quantitative data
• Overt and non-overt data

4.6.2 Sources of data identified and explained

• Primary data – from field research
• Secondary data – from publications
4.6.3 Methods of extraction (Collecting) data discussed
• Interviews (personal) – Structured /unstructured
• Interviews(Telephone)
• Interviews (Mail) use of postal questionnaires
• Observations
• Abstraction from publications/records (include content analysis)

4.6.4 Selection, explanation and justification of sampling designs

• Definition of population
• Definition of sample
• Justification of sampling
• Discussion of sampling designs
4.6.4.1 Probability sampling
o Simple random sampling
o Systematic sampling
o Stratified sampling
o Multistage sampling
 o Cluster sampling
4.6.4.2 Non probability sampling

• Quota sampling
• Judgemental sampling
• Convenient

4.6.5 Sample size determinations

• Judgemental (subjective) approach

• Mathematical approach (use of standard error)

4.7 RESEARCH INSTRUMENTS

4.7.1 Concept of a research instrument and its significance
4.7.2 Definition of questionnaires
• Types of questionnaires discussed and designed (i.e. disguised / non
disguised)
• Types of questions to be included

- Open ended questions

- Closed ended questions
- Scales
• Principles of a good questionnaire (brevity, clarity , specificity etc)

4.7.3 Interview schedules

• Definition of interview schedule

• Designing of interview schedule
4.7.4 Observation from schedule
• Definition of observation schedule
• Designing of observation schedule

4.8 DATA PRESENTATION AND ANALYSIS

4.8.1 Data presentation
• Editing of data
• Coding of data
• Tabulation of data
• Discussion of computer aid

4.8.2 Data analysis

• Test of hypothesis
• Calculation of and explanations of statistics and parameters

- Measures of central tendency

 - Measures of dispersion
- Correlation co – efficient
- Percentages and ratios
- Errors (to include absolute, relative standard)

4.8.3 Data presentation

• Use of the narrative
- Tabulations
- Charts
- Graphs
- Equations and symbols

• Justification of the methods of data presentation

4.8.4 Interpretation of data

• Developing conclusions from findings in research
• Developing and presenting recommendations from the findings
and conclusions

4.9 COMMUNICATION OF RESEARCH RESULTS

4.9.1 Significance of communication

4.9.2 Forms of communication

• Verbal communication discussed

• Written communication discussed
4.9.3 Principles and formats of verbal communication discussed
4.9.4 Principles and formats of written communication
• Formats for written report
a) Title
b) Acknowledgement
c) Executive summary
d) Table of contents
e) Chapter 1 (Introduction) Background Information
o Problem definition
o Aims
o Objectives
o Hypotheses
o Assumptions
o Limitations

f) Chapter 2 (Literature review)

g) Chapter3(Methodology
h) Chapter 4(Findings, Analysis and Presentation)
i) Chapter 5 (Conclusions)
j) Chapter 6 (Recommendations)
 k) Bibliography
l) Appendices

5.0 ASSESSMENT SCHEME

SUBJECT TITLE WRITTEN CONTINUOUS WEIGHTING 100%

AND CODE EXAMINATION ASSESSMENT 60%
40%
Research Methods 3 hour written A minimum of 100%
500/15/S15 examination • 3 Field Work
based
assignments 30%
(weighted 10%
each)
• Skills
Competency
Testing 30%

6. 0 ASSESSMENT SPECIFICATION GRID

OBJECTIVE TOPIC WEIGHTING %

1 RESEARCH PROCESSES 15

2 PROBLEM/OPPORTUNITY 15

3 LITERATURE REVIEW 10

4 RESEARCH DESIGN 15
 5 METHODOLOGY 15

6 RESEARCH INSTRUMENTS 10

7 DATA PRESENTATION AND 10

ANALYSIS
8 COMMUNICATION OF RESEARCH 10
RESULTS

TOTAL 100

7.0 SUGGESTED REFERENCES

Goddard, W. and Melviller S (1996) Research Methodology : An Introduction for

Science and Engineering Students

Kerlinger, F. N. (1972) Foundations of Behavioural Research:

Educational and Psychological Inquiry:
Holt, Rinchart and Winston Great Britain

Merrian and Simpson (1984) A guide to Research for Educators Trainers

of Adults Rober Krieger Publishing
Company,New York