Mary the Queen College (Pampanga), Inc.

JASA, San Matias, Guagua, Pampanga

College of Accountancy
Subject Code: Module No./Title: 1 – Introduction of
Accounting Research Methods

Subject Description: ACCOUNTING RESEARCH METHODS Period of Coverage: Week 1

Introduction: Introduction of accounting research methods

Objectives:
1. to acquaint the learners about the sequence of the research process as applied to the
preparation of a discipline-based research project.

Content:

A cardinal requisite of successful research is in the proper selection of the research methodology applied
to achieve research objectives using the available resources.

Research can be defined as the systematic study of materials and sources in order to establish facts and
reach new conclusions.

Research methods are the strategies, processes or techniques utilized in the collection of data or
evidence for analysis in order to uncover new information or create better understanding of a topic. In
short research methods as a whole is a systematic plan for doing or conducting a research.

1. Qualitative research – aim for a complete detailed description of observations, including

context of events and circumstances.
2. Quantitative research – classify features, count them and create statistical models to test
hypothesis and explain observations.

Research methods in general may use experiments, surveys, questionnaires, interviews, case studies,
participant and non-participant observations, observational trials and studies.
 The research process is, in most cases, the implementation of a previously designed research
plan. It is divided into three phases, each one comprising several steps. Phase one, choosing and
defining, is theoretical or conceptual and based on a literature review. In this phase, you choose and
define the fundamentals of your research: topic, research problem, objectives, hypotheses and methods.
Much search, brainstorming and adaptation may be necessary during this phase. Regardless, you should
not go on to the next phase – for instance, collecting data – before making the right decisions regarding
research problem, objectives hypotheses and methods.

Phase two, assessing and analyzing data is empirical, as well as analytical, and it deals with data
collection, processing, analysis and interpretation. Hypotheses are tested, and conclusions are drawn in
order to address the research problem and objectives of the study.

Phase three deals with communicating your research. This is the time to communicate your findings to
the research community. There are several ways of doing this, including writing a report, making a
presentation in a conference or writing a paper.

Ideally, you should start the writing process as a logical consequence of the research process. As a
matter of course, during the research process, you produce drafts of your research methodology
and findings that you now need to transform into a paper.
Evaluation: Class discussions and activity

References: Write That PhD

Next Lesson: Writing the Abstract of the Study

Prepared by: Maria Corazon S. Checked by: Wylliam I. Asenci, CPA Approved by: Lanie M.
Guintu CPA MBA - BSA MBA, Dean, College of Accountancy Galvan, PhD (VPAA)