Chapter 8 Page 335
This chapter consists of two main parts. The underlying conditions for applying statisticaltechniques especially considerations of the research design, the scales used, theindependence of the sample groups, and the distribution characteristics of the underlyingpopulations, are discussed first in section 8.1. A discussion of the validity and reliability ofthe Islamic Accounting Questionnaire in section 8.2 follow this. In the second part of thischapter, starting with section 8.3, an analysis of the dependent variables of the IslamicAccounting Questionnaire (IAQ) is presented. Interpretations of the results of this analysisare presented in section 8.4. Section 8.5 presents some descriptive statistics on theindependent variables while the results of Kruskal-Wallis tests of significance are presentedin section 8.5. The chapter is concluded in section 8.6 with a summary of the main findings.
Bryman & Cramer (1997) outline two types of research designs: the
design. In the experimental research design, the researcher cancontrol and manipulate the variables of interest by having a control group and varying thetreatment or stimulus. He can also control the sequencing of the treatment or stimulus i.e.their time order. This is important to establish cause effect relationships, which can not onlybe used to explain phenomenon but to predict and control future occurrences.In the survey/correlational design, which is adopted in this research, the researcher isunable to control and manipulate the variables, for example, it is impossible for the