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About Research PDF
About Research PDF
RESEARCH
Contents
Basic Concepts
Research processes
o Scientific research
o Historical
Research methods
Publishing
Research funding
Why do we conduct research?
Etymology
Conceptual Frameworks
Types of Research: Purposes and Characteristics
Steps to a Research Paper
Sample research in accounting
Basic Concepts
The term research is also used to describe an entire collection of information about a
particular subject.
Research processes
Scientific research
Operational definitions
Gathering of data
Analysis of data
Test, revising of hypothesis
Conclusion, iteration if necessary
Generally a hypothesis is used to make predictions that can be tested by observing the
outcome of an experiment.
If the outcome is inconsistent with the hypothesis, then the hypothesis is rejected.
However, if the outcome is consistent with the hypothesis, the experiment is said to
support the hypothesis.
In this sense, a hypothesis can never be proven, but rather only supported by surviving
rounds of scientific testing and, eventually, becoming widely thought of as true (or better,
predictive), but this is not the same as it having been proven.
A useful hypothesis allows prediction and within the accuracy of observation of the time,
the prediction will be verified.
As the accuracy of observation improves with time, the hypothesis may no longer
provide an accurate prediction.
In this case a new hypothesis will arise to challenge the old, and to the extent that the
new hypothesis makes more accurate predictions than the old, the new will supplant it.
Historical research
The historical method comprises the techniques and guidelines by which historians use
historical sources and other evidence to research and then to write history. There are
various history guidelines commonly used by historians in their work, under the headings
of external criticism, internal criticism, and synthesis.
This includes higher criticism and textual criticism. Though items may vary depending on
the subject matter and researcher, the following concepts are usually part of most formal
historical research:
Identification of origin date
Evidence of localization
Recognition of authorship
Analysis of data
Identification of integrity
Attribution of credibility
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Research methods
The goal of the research process is to produce new knowledge, which takes three main
forms (although, as previously discussed, the boundaries between them may be fuzzy):
Primary research
Secondary research
Action research
Cartography
Case study
Classification
Citation Analysis
Consumer ethnocentrism and CETSCALE
Content or Textual Analysis
Delphi method
Ethnography
Experience and intuition
Experiments
Interviews
Mathematical models
Participant observation
Q methodology
Questionnaires
Simulation
Statistical analysis
Statistical surveys
Research is often conducted using the hourglass model.[1] The hourglass model starts
with a broad spectrum for research, focusing in on the required information through the
methodology of the project (like the neck of the hourglass), then expands the research in
the form of discussion and results.
Publishing
Most established academic fields have their own journals and other outlets for
publication, though many academic journals are somewhat interdisciplinary, and publish
work from several distinct fields or subfields. The kinds of publications that are accepted
as contributions of knowledge or research vary greatly between fields.
Academic publishing is undergoing major changes, emerging from the transition from the
print to the electronic format. Business models are different in the electronic
environment. Since about the early 1990s, licensing of electronic resources, particularly
journals, has been very common. Presently, a major trend, particularly with respect to
scholarly journals, is open access. There are two main forms of open access: open
access publishing, in which the articles or the whole journal is freely available from the
time of publication, and self-archiving, where the author makes a copy of their own work
freely available on the web.
Research funding
Most funding for scientific research comes from two major sources, corporations
(through research and development departments) and government (primarily through
universities and in some cases through military contractors). Many senior researchers
(such as group leaders) spend more than a trivial amount of their time applying for
grants for research funds. These grants are necessary not only for researchers to carry
out their research, but also as a source of merit. Some faculty positions require that the
holder has received grants from certain institutions, such as the US National Institutes of
Health (NIH). Government-sponsored grants (e.g. from the NIH, the National Health
Service in Britain or any of the European research councils) generally have a high
status.
We conduct research to obtain knowledge, explore unknown aspects and find out
solutions for many of our problems. Research leads to invention, innovation and creation
of artifacts which are useful to make the living happier. It is an explorative expedition into
the areas of human ignorance. Research brings light into the darker side of our
intellectual voyages.
Etymology
The word research derives from the French recherche, from rechercher, to search
closely where "chercher" means "to search" (see French language); its literal meaning is
'to investigate thoroughly'.
Conceptual Frameworks
In education
Conceptual frameworks are types of intermediate theories that have the potential to
connect to all aspects of inquiry (e.g., problem definition, purpose, literature review,
methodology, data collection and analysis). Conceptual frameworks act like maps that
give coherence to empirical inquiry. Because conceptual frameworks are potentially so
close to empirical inquiry, they take different forms depending upon the research
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question or problem. Shields and Tajalli (2006) have identified several types of
conceptual frameworks (working hypotheses, descriptive categories, practical ideal type,
operations research models and formal hypotheses) for the field of public administration.
The frameworks are linked to particular research purposes (exploration, description,
gauging, decision making and explanation/prediction). When purpose and framework are
aligned, other aspects of empirical research such as choice of methodology (survey,
interviews, analysis of existing data, direct observation, focus groups etc) and type of
statistical technique become obvious.
In accounting
Conceptual framework of accounting "seeks to identify the nature, subject, purpose and
broad content of general-purpose financial reporting and the qualitative characteristics
that financial information should possess". (Deegan, 2005, p.1184)
By Purpose
Kurt Lewin, then a professor at MIT, first coined the term action research in about
1944, and it appears in his 1946 paper Action Research and Minority Problems. In
that paper, he described action research as a comparative research on the conditions
and effects of various forms of social action and research leading to social action that
uses a spiral of steps, each of which is composed of a circle of planning, action, and
fact-finding about the result of the action.
Action research is an iterative inquiry process that balances problem solving actions
implemented in a collaborative context with data-driven collaborative analysis or
research to understand underlying causes enabling future predictions about personal
and organizational change (Reason & Bradbury, 2001). After six decades of action
research development, many methodologies have evolved that adjust the balance to
focus more on the actions taken or more on the research that results from the
reflective understanding of the actions.
Chris Argyris Action Science begins with the study of how human beings design their
actions in difficult situations. Human actions are designed to achieve intended
consequences and governed by a set of environment variables. How those governing
variables are treated in designing actions are the key differences between single loop
learning and double loop learning. When actions are designed to achieve the intended
consequences and to suppress conflict about the governing variables, a single loop
learning cycle usually ensues. On the other hand, when actions are taken, not only to
achieve the intended consequences, but also to openly inquire about conflict and to
possibly transform the governing variables, both single loop and double loop learning
cycles usually ensue. (Argyris applies single loop and double loop learning concepts
not only to personal behaviors but also to organizational behaviors in his models.)
Cooperative inquiry, also known as collaborative inquiry was first proposed by John
Heron in 1971 and later expanded with Peter Reason. The major idea of cooperative
inquiry is to research with rather than on people. It emphasizes that all active
participants are fully involved in research decisions as co-researchers. Cooperative
inquiry creates a research cycle among four different types of knowledge: propositional
knowing (as in contemporary science), practical knowing (the knowledge that comes
with actually doing what you propose), experiential knowing (the feedback we get in
real time about our interaction with the larger world) and presentational knowing (the
artistic rehearsal process through which we craft new practices). The research process
iterates these four stages at each cycle with deepening experience and knowledge of
the initial proposition, or of new propositions, at every cycle.
In the Living Theory approach of Whitehead (1989) and Whitehead and McNiff (2006)
individuals generate explanations of their educational influences in their own learning,
in the learning of others and in the learning of social formations. They generate the
explanations from experiencing themselves as living contradictions in enquiries of the
kind, 'How do I improve what I am doing?' They use action reflection cycles of
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expressing concerns, developing action plans, acting and gathering data, evaluating
the influences of action, modifying concerns, ideas and action in the light of the
evaluations. The explanations include life-affirming, energy-flowing values as
explanatory principles. A living theory approach with the above qualities is
distinguished from the living theories produced by practitioner-researchers because of
the uniqueness of each living theory generated by individuals.
Wendell L French and Cecil Bell define organization development (OD) at one point as
"organization improvement through action research". [1] If one idea can be said to
summarize OD's underlying philosophy, it would be action research as it was
conceptualized by Kurt Lewin and later elaborated and expanded on by other
behavioral scientists. Concerned with social change and, more particularly, with
effective, permanent social change, Lewin believed that the motivation to change was
strongly related to action: If people are active in decisions affecting them, they are
more likely to adopt new ways. "Rational social management", he said, "proceeds in a
spiral of steps, each of which is composed of a circle of planning, action and fact-
finding about the result of action."
[2]
Lewin's description of the process of change involves three steps :
Unfreezing: Faced with a dilemma or disconfirmation, the individual or group becomes aware of
a need to change.
Changing: The situation is diagnosed and new models of behavior are explored and tested.
Figure 1 summarizes the steps and processes involved in planned change through action
research. Action research is depicted as a cyclical process of change. The cycle begins with a
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series of planning actions initiated by the client and the change agent working together. The
principal elements of this stage include a preliminary diagnosis, data gathering, feedback of
results, and joint action planning. In the language of systems theory, this is the input phase, in
which the client system becomes aware of problems as yet unidentified, realizes it may need
outside help to effect changes, and shares with the consultant the process of problem
diagnosis.
The second stage of action research is the action, or transformation, phase. This stage
includes actions relating to learning processes (perhaps in the form of role analysis) and to
planning and executing behavioral changes in the client organization. As shown in Figure 1,
feedback at this stage would move via Feedback Loop A and would have the effect of altering
previous planning to bring the learning activities of the client system into better alignment with
change objectives. Included in this stage is action-planning activity carried out jointly by the
consultant and members of the client system. Following the workshop or learning sessions,
[3]
these action steps are carried out on the job as part of the transformation stage.
The third stage of action research is the output, or results, phase. This stage includes actual
changes in behavior (if any) resulting from corrective action steps taken following the second
stage. Data are again gathered from the client system so that progress can be determined and
necessary adjustments in learning activities can be made. Minor adjustments of this nature can
be made in learning activities via Feedback Loop B (see Figure 1). Major adjustments and
reevaluations would return the OD project to the first, or planning, stage for basic changes in
the program. The action-research model shown in Figure 1 closely follows Lewin's repetitive
cycle of planning, action, and measuring results. It also illustrates other aspects of Lewin's
general model of change. As indicated in the diagram, the planning stage is a period of
[2]
unfreezing, or problem awareness. The action stage is a period of changing that is, trying out
new forms of behavior in an effort to understand and cope with the system's problems. (There
is inevitable overlap between the stages, since the boundaries are not clear-cut and cannot be
in a continuous process). The results stage is a period of refreezing, in which new behaviors
are tried out on the job and, if successful and reinforcing, become a part of the system's
repertoire of problem-solving behavior.
Action research is problem centered, client centered, and action oriented. It involves the client
system in a diagnostic, active-learning, problem-finding, and problem-solving process. Data are
not simply returned in the form of a written report but instead are fed back in open joint
sessions, and the client and the change agent collaborate in identifying and ranking specific
problems, in devising methods for finding their real causes, and in developing plans for coping
with them realistically and practically. Scientific method in the form of data gathering, forming
hypotheses, testing hypotheses, and measuring results, although not pursued as rigorously as
in the laboratory, is nevertheless an integral part of the process. Action research also sets in
motion a long-range, cyclical, self-correcting mechanism for maintaining and enhancing the
effectiveness of the client's system by leaving the system with practical and useful tools for self-
analysis and self-renewal.
III. Applied research: is research accessing and using some part of the research
communities' (the academy's) accumulated theories, knowledge, methods, and
techniques, for a specific, often state, commercial, or client driven purpose. Applied
research is often opposed to pure research in debates about research ideals,
programs, and projects.
By Method
Although the data description is factual, accurate and systematic, the research cannot
describe what caused a situation. Thus, descriptive research cannot be used to create
a causal relationship, where one variable affects another. In other words, descriptive
research can be said to have a low requirement for internal validity.
The description is used for frequencies, averages and other statistical calculations.
Often the best approach, prior to writing descriptive research, is to conduct a survey
investigation. Qualitative research often has the aim of description and researchers
may follow-up with examinations of why the observations exist and what the
implications of the findings are.
II. Correlation Research. Correlations are used to measure and describe relations
between two variables, e.g. relation between Grade and time to complete an exam.
Direction of cause and effect: We do not know which variable caused the other.
Third-variable problem: Some uncontrolled variable may be responsible for the
observed relationship between the variables.
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Examples:
r = -------------------------------------------------------
r=1
The Pearson Product - Moment correlation is the most widely used measure of
correlation.
The value of r can range from +1 through 0 to - 1.
The magnitude of r expresses the degree of LINEAR relationship between
variables.
The sign of r expresses the direction (positive or negative) of the relationship.
The presence of extreme scores (outliers) affects the sign and magnitude of r.
It is typically used when scores are normally distributed.
1. The correlation coefficient DESCRIBES a relation. It does not explain WHY the
relation exists. It does not provide proof of a cause-effect relation.
2. The range of scores affects r (restricted range problem).
3. OUTLIERS can have a dramatic effect on r.
4. A correlation SHOULD NOT be interpreted as a proportion.
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2. POINT-BISERIAL CORRELATION
Index of correlation between two variables measured along a nominal scale (so
both are dichotomous). Two steps are required in the computations.
The Multivariate Correlation Analysis is concerned with correlations that exist among
several variables. More often we are primarily concerned with one key variable,
known as the criterion variable (or DV).
Other variables may be found to have variance in common with the criterion one,
therefore information about them could be used to predict information in the criterion
variable. These are known as predictor variables (or IVs).
In correlational studies, the predictor variables are most often not independent of one
another, or the criterion variable.
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The correlation matrix shows the correlation coefficients for any two pairs of
variables. However, it does not allow us to assess the joint effects of two or more
predictor variables on the criterion variable, nor does it allow us to assess the effects
of confounding variables.
Examples:
Multiple Correlation
The weights that are applied to the z-scores on the various predictor variables,
so that the composite scores correlate most highly with the scores on the
criterion variable, are referred to as beta weights, or beta coefficients. They
maximize the correlation between the resulting composite scores and the scores
on the criterion.
Each predictor is associated with its own beta weight. The values of the weights
are a function of
Pairs that are highly correlated with the criterion but not with each other would
account for more of the variation in the criterion variable.
Interpretation:
a. The size of beta weights should reflect the relative importance of the variables
to which they are attached. The squares of the various beta coefficients tell us
the relative contributions of the respective variables to the variation in the
criterion variable.
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Partial Correlation
Allows researchers to extract the common effects of one variable from the
relationship between two other variables (e.g. what is the degree of relationship
between A and B if C, which is related to both, is held constant?)
Canonical Correlation
R2, in this case, indicates the proportion of variance of one derived variable
associated with the variance in the other derived variable.
III. Ex Post Facto Research (also called Causal Comparative Research) is useful
whenever:
1. There are two groups which differ on an independent variable and there is a need
to test hypotheses about differences on one or more dependent variables or
2. There are two groups which already differ on a dependent variable and there is a
need to test hypotheses about differences on one or more independent variables
Ex Post Facto is used when the independent variable is an attribute rather than an
active variable, i. e. it is a characteristic of the subjects or the independent variable
could be manipulated but it would be unethical to do so.
Examples:
Two groups of students are compared: one which was retained in school at
the same grade level and the other promoted. What differences are there
over the next 5 years in terms of grades, promotion, etc.
A group of smokers is matched to a group of nonsmokers and the two groups
are compared on variables related to their health histories
A group of children taking Ritalin is compared on certain tasks to another
group not taking Ritalin. Each member is paired with a member in the other
group. They are matched on measured aptitude, gender, age
Students who took a foreign language as an elective are compared to other
students who didnt take one. Dependent variables are verbal fluency,
vocabulary, reading comprehension, and grades in English
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Ex Post Facto differs from Experimentation in the sense that in Ex Post Facto,
assignment of subjects to groups is impossible since the groups already exist.
Furthermore, there is no treatment applied because the independent variable is
either an attribute or else treated as an attribute, and that
Ex Post Facto is a weaker design in terms of identifying causality due more
extraneous variables are present.
Ex Post Facto has its uses but the level of control of extraneous variables means its
internal validity is lower than that of experimentation. However, for some types of
research questions, it may be the only research option which is ethically and morally
acceptable
The following steps are intended to assist the undergraduates in their research paper
assignments, to guide the researcher an orderly way from defining the topic, identifying
and accessing relevant information, to citing the sources:
Accountancy, the CPA Letter and others. We have print subscriptions to many of these
publications in the Business Reference area in Library West. New FASB Statements
and AICPA Auditing Standards are published in the Journal of Accountancy and
may be found online in the Article databases. RIA Checkpoint has the AICPA's
Statements of Position (SOPs). Both AICPA and FASB make some information about
current issues freely available on their Websites. In June 2001 FASB issued Statement
Of Financial Accounting Standards (SFAS) No. 14: Business Combinations and SFAS
No. 142: Goodwill and Other Intangible Assets, replacing the Accounting Principles
Board Opinions Nos. 16 & !7, that previously guided accounting for goodwill in business
combinations. Henceforth, all Business Combinations must be accounted for using the
purchase method with Goodwill treated as an asset on the balance sheet that must be
regularly reviewed for impairment. The pooling-of-interests method is no longer allowed
and Goodwill is not amortized.
Step 6) Search for Articles, Case Studies and Examples About the Issues and Their
Implications
Online article databases including ABI/INFORM, Business Source Premier (EBSCO),
Factiva and Lexis-Nexis offer a tremendous opportunity for finding background
information, literature reviews, specific examples, practical and public policy implications
and other material on virtually any substantive accounting issue. The more controversial
the issue the more likely it is to be widely discussed in the periodical literature. A great
example for a comprehensive review of Goodwill accounting is: "Understanding
Accounting for Business Combinations: An Instructional Resource," by Hugo Nurnberg
and Jan Sweeney. Issues in Accounting Education, 22 (2), May 2007. pp255-284.
numerous, detailed reports on all major publicly traded companies - there are hundreds
of reports for Time Warner.
There are plenty of challenges in writing an accountancy research paper, from finding
reliable sources (especially online) to getting the structure right and making sure that all
your key points are properly referenced. One of the biggest, though, can be choosing a
subject for your paper. Its always good to cover new ground or take a look at issues
from a fresh angle, but at the same time it can be unwise to stray too far from the path;
the reason a subject hasnt been discussed much may be that its not seen as all that
relevant. With that in mind, here is a list of the top 12 subjects for accountancy research
papers; something on it should give you a good start at writing the perfect paper.
1. Auditing. Auditing is a key part of accountancy and offers a lot of scope for a
paper. Depending on the level youre writing at a general overview might be
appropriate, or you might want to focus on one aspect of auditing in more detail.
2. Tax. Tax is of interest to almost everyone. While paying tax is a legal obligation
that should not be avoided, many people and organisations are paying more than
they need to simply because they dont know the law.
3. Financial Markets. Markets in currencies, commodities and stocks play a central
role in the global economy but many people dont really understand them. What
issues does this raise and how can accountants help?
4. Accounting Information Systems. With businesses becoming global and
consumers buying online in ever greater numbers, the rapid and accurate flow of
information is vital to accountants. What are the recent developments and how
do they help?
5. Managerial Accounting. Managers often need to make decisions based on
accountancy information. Do they do so in the best way possible?
6. Personal Finances. What are the benefits for an individual in hiring an
accountant? What areas of finance can it help with?
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7. Debt Management. Debt can have serious implications both immediately and in
the future. What options are available to resolve matters and avoid future
problems?
8. Organisational Culture. How do the culture and objectives of different
organisation types affect accountancy procedures?
9. Cash Flow. This is another staple of accounting. How has it changed and what
would be some good ways to improve it in the future as the economy develops?
10. Payroll Accounting. Managing payrolls is a complex task. What are the best
ways to do it easily and accurately?
11. Business Investments. How can businesses maximise their income through
sensible investing?
12. Future Directions. Where will accountancy go in the future? Will present
procedures evolve or will radically different ones emerge?
Each of these is a large subject and offers lots of potential for an interesting and
informative paper. Whatever one you choose you can find plenty of sources to help you.