Mary the Queen College (Pampanga), Inc.

JASA, San Matias, Guagua, Pampanga

College of Accountancy
Subject Code: Module No./Title: 4 Objective of the
Study
Subject Description: ACCOUNTING RESEARCH METHODS Period of Coverage: Week 5

Introduction: Cite the Objectives of the Study

Objectives:
1. to determine the goals or steps to take to achieve the aims

Content:
Research objectives determine the scope, depth, and overall direction of the research. Research
objectives divide research aim into several parts and address each part separately. Moreover,
specifies what needs to be studied and research objectives comprise a number of steps that address
how research aim will be achieved.

Example: Research Title: Effects of Organizational Culture on Business Profitability: A case study of Baguio City

Research Aim: To assess the effects of Baguio City’s organizational culture on business profitability

The following research objectives would facilitate the achievement of this aim:

1. Analyzing the nature of organizational culture of Baguio City by October 1, 2019

2. Identifying factors impacting Baguio City’s organizational culture by October 16, 2019
3. Analyzing impacts of Baguio City’s organizational culture on employee performances by
October 30,2019
4. Providing recommendations to Baguio City’s strategic level management in terms of increasing
the level of effectiveness of organizational culture by November 10, 2019

Research objectives need to be formulated according to SMART objectives, where the acronym
stands for:

1. Specific – talk in a precise and clear way about what you are going to do.
2. Measurable – how will you know when you have achieved your aim?
3. Achievable – make sure that you are not overly ambitious.
4. Realistic – recognize the time and resource constraints that come with doing and don’t attempt
to do too much.
5. Time-constrained – determine when each objective needs to be completed.
 A critical component of a successful research is a set of clearly defined and meaningful objectives.
Having well-defined objective narrows and focuses the research and ensures that the findings are
relevant to decision makers.

The research objectives drive all aspects of the methodology, including instrument design, data
collection, analysis and ultimately the recommendations.

Evaluation: Group discussion on their research objectives

References: thephdproofreaders.net

Next Lesson: Formulate the Research Problem

Prepared by: Maria Corazon S. Guintu Checked by: Approved by: VPAA
CPA MBA - BSA (Coordinator/Dean/Institute/Dept.)