CHAPTER II

METHODOLOGY

Research Design

The researchers will use the phenomenological qualitative research design to achieve

the purpose of their study. The commonality of the lived experience within a set of people is

the highlight in a phenomenological approach (Creswell, 2013). Phenomenology is rooted in

philosophy, psychology, and education. The target data gathered will be extracted from the

purest and unfiltered responses of the participants. The researchers will also use the process

of bracketing of the participant’s personal experiences to remove their point of view from the

method of conducting the study (Maxwell, 2013). The results of this study will add to the

body of knowledge and will explain the nature of the phenomenon.

Research Respondents

The respondents in this study will be the freshmen students enrolled at the University of

Mindanao-Matina Campus S.Y. 2020-2021, more specifically, from the program, Bachelor of

Science in Accountancy. There will be fifteen (15) students that will be chosen intentionally

as participants of the study. Creswell’s recommendation of having 5-25 numbers of

participants in a phenomenological qualitative research study has been the basis of most of

the researchers. (Abad, 2020) The researchers anticipated that with a certain number of

participants, they could reach data saturation. Data saturation is a point where there is no new

information anymore. There is already a sense of redundancy of answers. It is a signal that of

a cease in the data gathering. (Fulkner & Trotter, 2017). The researchers will use the

purposive sampling method in the study. It is a non-probability sampling where participants

are chosen based on the judgment and preference of the researchers. It is also called selective

or subjective sampling (Black,2010). The specific qualifications of the participants are:

a. They should be bonafide students of the University of Mindanao taking up

bachelor of Science in Accountancy.

b. They are certified honor students from their past senior high school years.

Research Locale

This study will be conducted at Davao City, Philippines, specifically at the University

of Mindanao, Matina Campus. The target respondents are the students that are taking

accounting courses in which they will be gathered and interview through video chat. The

researcher chose the place because it is known to have excellence when it comes to academic

performances in accounting courses. The study will be done during the first semester of the

2020-2021 academic year.

Research Instrument

           Phenomenology utilizes an assortment of techniques that includes meetings,

discussions, and member perception. This strategy is intended to be less structured but rather

more open-finished to urge the members to share insights about their encounters. The

objective of this phenomenological research is to boost the profundity of the data, and along

these lines, less structured meetings are best. With this, the researchers will undergo through

series of interviews specifically in-depth interviews (IDI) with the research participants

thereof; the researchers will generate sub-questions and a list of areas or topics instead of
specific questions that are open-ended based on the statement of the problem to be able to get

the desired answer to the objective of the research. With the utilization of an in-depth

interview with open-ended sub-questions and a list of areas or topics, we will handily

accumulate the data required. Showkat & Parveen (2017) said that an IDI or an in-depth

interview with open-ended sub-questions and a list of areas or topics is one of the most

productive strategies for gathering essential information. Unlike a straightforward survey or

rating scale, the in-depth interview will be conducted with an expectation of revealing in-

depth subtleties of the interviewee's experience and point of view regarding the matter or

theme. Being more viable and less organized is one of the edges of an in-depth interview with

open-ended sub-questions and a list of areas or topics and it will assist in revealing a larger

number of subtleties and in-depth data than other information assortment strategies like

surveys. In contrast to different configurations of interviews, this is a concentrated meeting of

people generally led by indicated respondents (Showkat & Parveen, 2017). Also, the

researchers will utilize audiotapes during the interviews to allow for more consistent and

accurate transcriptions.

Data Gathering Procedure

The following are the processes of gathering in a society:

1. Permission to Conduct the Study-The study will be administered in January 2021 at

UM Matina Campus, New Matina, Davao City. The primary step in gathering the essential

data from the participants is to formulate a request letter to the DEAN of the College of

Accounting Education, Mr. Lord Eddie I. Aguilar, MBA.

 2. Validation of Instruments- To ensure the accuracy and precision of the manuscript,

validation of instruments is taken into consideration involving the research adviser and

chosen individuals equipped with the necessary knowledge and experience.

3. Administration of Instruments- Upon instrument validation, the researchers will

then respond by administering the validated instruments. With this, the finalization and

completion of the suitable method and mode will be accomplished to be used in this study.

4. Collection, Interpretation, & Analysis of Results- The researchers are urged to

formulate a schedule to ask for authorization from the chosen participants for an interview at

their most convenient time and most preferred place. Then, the gathering of data will be

conducted through a recorded interview with the questions translated depending on the

participant's understanding, if required. In interpreting and analysis, all data and information

collected will become subject to interpretation and analysis to achieve a certain result.

To obtain effective and information-wise data; preparation, execution, and analysis

regarding the gathering procedure must be taken into consideration. Ensuring the

accurateness and validity of the instruments and actions will be the primary actions. Next,

respondents are to be chosen based on the appropriateness, availability, and decision to

participate. To sum up all the gathered data, observation, and confirmation from several

studies are to be done for an effective result.