ACCOUNTING RESEARCH METHODS

MODULE 1

RESEARCH
- Is the scientific investigation of phenomena
- Includes collection, presentation, analysis and interpretation of data that link man’s speculation of reality

Values of Research to Man

1. Improves quality of life
2. Improves instruction and students’ achievements
3. Reduces the burden of work
4. Satisfies man’s needs Values of Research to Man
5. Improves the exportation of food products
6. Improves teacher’s competence
7. Responds to the country’s effort as economic recovery
8. Trains graduates to respond to the socioeconomic development of the society and to compete globally
9. Makes the country great again

Qualities of a Good Researcher

R - Research-oriented
E - Efficient
S - Scientific
E - Effective
A - Active
R - Resourceful
C - Creative
H - Honest
E - Economical
R - Religious

Characteristics of a Researcher
1. Intellectual curiosity 4. Honesty 7. Productivity
2. Prudence 5. Creativity
3. Healthy Criticism 6. Inventiveness

Characteristics of a Research
1. Empirical 4. Analytical 7. Replicable
2. Logical 5. Methodical
3. Cyclical 6. Critical

Kinds of Research

1. Basic Research
- Also called fundamental research or pure research
- Aims to discover basic truths or principles
- Intended to add to the body of scientific knowledge
- Result is theoretical knowledge

2. Applied Research
- Seeking new application of scientific knowledge of developing a new system or procedure, a new
device and a new method in order to solve a problem
- Produces knowledge of practical use

3. Developmental
- Decision-oriented research involving the application of scientific methods in response to an
immediate need to improve existing practices
Classification of Research

1. Library Research
- Ideal for descriptive research, the study of the present and historical research, the study of the past
Example: Effectiveness of Teaching Mathematics as Perceived by K to 12 Students of Public and
Private Schools in Iloilo City

2. Field Research
- Conducted in a natural environment, no changes are made in the environment
- Applicable to both descriptive and experimental
- Make use of library research for review of related literature
- Data are gathered through survey or experimentation
 
Example (Descriptive): Taxonomy of Herbal Plants and Their Uses Found in Iloilo City

Example (Experimental): Yield of Kappaphycus Cultured in Guimaras Marine Waters Using Lantay Method
and Hanging Method

3. Laboratory Research
- Conducted in artificial and controlled conditions by isolating or separating the study in a specified
thoroughly operationalized area
- Purposes are to (a) test the hypothesis derived from theory; (b) control variance under research conditions;
and (c) discover the relations between the dependent and independent variables

Example 1 : Survival Rate of Culturing Koi in Aquarium Using Fish Meal and Bread Meal as Supplemental
Feeds

Example 2: Yield of African Catfish Cultured at the Backyard Fish pond Using Shrimp Meal and Bread Meal
as Supplemental Feeds

The Variable

 Defined as a quantity susceptible or liable to fluctuation or change in value, level, degree, scale or
magnitude under different conditions
 Represent numerical values,groups, classes, kinds or categories

Kinds of Variable
1. Independent
 Stimulus or cause variable chosen by the researcher to determine the relationship of an observed
phenomenon
 Those that are manipulated or operated

Example 1: Effectiveness of Teaching Mathematics as Perceived K to 12 Students of Public and

Private Schools in Iloilo City
Independent variables: Teaching Mathematics and K to 12 students

Example 2: Survival Rate and Weight of Catfish Cultured in Backyard Fishpond Using Shrimp Meal
and Bread Meal as Supplemental Feeds
Independent variables: Catfish, Shrimp Meal and Bread Meal

Example 3: Yield of Kappaphycus Cultured in Guimaras Marine Waters Using Lantay Method and
Hanging Method
Independent variables: Kappaphycus, marine waters, lantay method and hanging method

Example 4: Acceptability, Salability and Profitability of Milkfish Bones Burger With and Without
Moringa
Independent Variables: milkfish bones burger with moringa and milkfish bones burger
without moringa
2. Dependent
 Response variable or effect that is observed or measured to determine the effect of the independent
variable
 Changes when the independent variable varies

Example 1: Effectiveness of Teaching Mathematics as Perceived K to 12 Students of Public and

Private Schools in Iloilo City
Dependent variables: Effectiveness and mean scores

Example 2: Survival Rate and Weight of Catfish Cultured in Backyard Fishpond Using Shrimp Meal
and Bread Meal as Supplemental Feeds
Dependent variables: Survival rate and weight of catfish

Example 3: Yield of Kappaphycus Cultured in Guimaras Marine Waters Using Lantay Method and
Hanging Method
Dependent variables: yield and weight of kappaphycus

Example 4: Acceptability, Salability and Profitability of Milkfish Bones Burger With and Without
Moringa
Dependent Variables: acceptability, salability and profitability

3. Moderator
 Special kind of independent variable chosen by the researcher to determine if it changes or modifies
the relationship between the independent and dependent variables.

4. Control
 Variable managed by the researcher in which the effects can be neutralized by eliminating or removing
the variable

5. Intervening
 Hinders the independent and dependent variables but the effects can either strengthen or weaken the
independent and dependent variables

Example 1: Survival Rate of Culturing Koi in Aquarium Using Shrimp Meal and Bread Meal as
Supplemental Feeds
Independent variables: Koi, fish meal and bread meal
Dependent variables: Survival rate and weight of koi
Intervening variables: water, oxygen, electricity and temperature

Example 2: Effectiveness of Teaching Mathematics as Perceived K to 12 Students of Public and

Private Schools in Iloilo City
Independent variables: Teaching methods of Mathematics and K to 12 students
Dependent variables: Effectiveness and mean scores
Intervening variables: Qualities of teachers, instructional facilities and classroom facilities