Mary the Queen College (Pampanga), Inc.

JASA, San Matias, Guagua, Pampanga

College of Accountancy
Subject Code: Module No./Title: 5 – Formulate the
Hypotheses
Subject Description: Accounting Research Methods Period of Coverage: Week 7

Introduction: Formulation of the Hypotheses

Objectives:
1. To state the predictions about what the research will find and to find a tentative answer
to the research question

Content:

A hypothesis is a statement that can be tested by scientific research. It usually predicts a relationship
between two or more variables. It introduces a research question and proposes an expected result.

A research hypothesis is a specific, clear and testable proposition or predictive statement about the
possible outcome of research study, such as planned differences between groups in a particular variable
or relationship between variables.

A testable hypothesis is not a sample statement. It is an intricate statement that needs to offer a clear
Introduction of the intentions and possible outcomes.

Important things to consider when building a compelling hypothesis is to state the problem that you are
trying to solve and make sure that the hypothesis clearly defines the topic.

Examples of a hypothesis:

- Many teachers might subscribe to: that students work better on Monday morning than they do
on a Friday afternoon. Now if we decide to study this by giving the same group of students a
lesson on a Monday morning and on a Friday afternoon and then measuring their immediate
recall in each session, we would end up with the following:

- The students will recall significantly more information on a Monday morning than on a Friday
afternoon.

- There will be no significant difference in the amount recalled on a Monday morning compared to
a Friday afternoon, any difference will be due to confounding factors.
Evaluation: Group discussion and activity

References: https://www.enago.com

Next Lesson: Methodology

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