CHAPTER 3

METHODOLOGY

Research Locale

Conducting this study will take place in Bansalan, Davao del Sur covering the

only two banks such as the Land Bank Bansalan branch and BDO Bansalan branch.

The respondents will receive a google form link of the survey questionnaire via

Messenger. This distribution of survey link will begin in December during weekdays

on lunchtime of the respondents.

Research Design

Quantitative research is the nature of this study because it searches data in a

numerical form. Specifically, correlational and descriptive research design is used in

this study as it describes the impact of big data technology on accountants and it

examines the relationship of this impact with their job satisfaction. Descriptive

research design is tackles with the procedures used to organize, describe and

summarize data (Murca & Cuevas, 2018). On the other hand, correlational research

facilitates predictions and explanation of the relationship among variables (Seeram,

2019).

Respondents

The gathering of data is through the use of google form survey questionnaires

distributed to certified public accountants (CPA) who are currently employed as Tax
Accountant, Mutual Fund Accountant, Bank Assistant Accountants, Cash and Bank

Accountant Senior Analyst, and others. The respondents are working in Land Bank

Bansalan branch and BDO Network Bank PH Bansalan branch in Bansalan, Davao

del Sur. Table 1 presents the total population and sample size of both banks. There are

ten (10) Accountants in Land Bank Bansalan Branch and twelve (12) Accountants in

BDO Network Bank PH Bansalan Branch.

Table 1: Distribution of Respondents

Banks Population of Sample Size

Accountants

BDO Network Bank PH 12 12

Bansalan Branch

Land Bank Bansalan Branch 10 10

Total 24 24

Sampling Procedures

This study employed convenience sampling. According to Etikan et al, (2016),

convenience sampling is a type of non-probability sampling where the selection of

samples must meet the criteria of availability of time, easy accessibility, and

proximity of geographical area. Accountants who are employed in the banks of

Bansalan, Davao del Sur are busy working everyday. hence convenience sampling is

the appropriate sampling procedure because it allows the respondents to respond in

the survey questionnaire whenever they have extra time. Also, convenience sample

allows the researcher to communicate with the respondents and gather data without

travelling far from home.

Measures

This study will use the survey questionnaires as an instrument in gathering of data

on the variables being studied. The researcher created a survey questionnaire

purposely for this study and is it validated by the teacher. The created questionnaire is

entitled “Survey: Accountants’ Job Satisfaction Survey on Big Data Technologies in

The Banking Industry”. This instrument is designed for this study which will help the

research gather the needed data about how big data impacts the Accountant’s job

satisfaction. Further explanation of this survey will be discussed in the following

paragraphs.

The instrument “Survey: Accountants’ Job Satisfaction Survey on Big Data

Technologies in The Banking Industry” is composed of three parts. The first part

includes the introduction that states what is the survey all about and explains that this

survey is in accordance of RA 10173 of the Data Privacy Act of 2012. Following the

introductions is the demographic information section which includes workplace, age,

job, and gender of the respondents. The second part of the survey involves the

independent variable which is the impact of Big Data technology on the accountants

with two sub-variables: work efficiency and decision-making skills. In this part, the

respondents will indicate their level of agreement and disagreement with the

statements regarding each sub-variables. Likert scale is used in this part: strongly

agree, agree, neutral, disagree, and strongly disagree.

Table 2: The impact of Big Data technology on the work efficiency of Accountants

Rage Descriptive Interpretation

Rating

4.51- 5.00 Strongly Agree Respondents at this level strongly agree that Big
Data technology impacts their work efficiently.
 3.51- 4.50 Agree Respondents at this level agree that Big Data
technology impacts their work efficiently.

2.51- 3.50 Neutral Respondents at this level fairly thinks that Big
Data technology impacts their work efficiently.

1.51- 2.50 Disagree Respondents at this level disagree that Big Data
technology impacts their work efficiently.

.01- 1.50 Strongly Disagree Respondents at this level strongly disagree that
Big Data technology impacts their work
efficiently.

Table 3: The impact of Big Data technology on the decision-making skills of

Accountants.

Rage Descriptive Interpretation

Rating

4.51- 5.00 Strongly Agree Respondents at this level strongly agree that Big
Data technology have a positive impact on their
decision-making skills.

3.51- 4.50 Agree Respondents at this level agree that Big Data
technology have a positive impact on their
decision-making skills.

2.51- 3.50 Neutral Respondents at this level fairly thinks that Big
Data technology have a positive impact on their
decision-making skills.

1.51- 2.50 Disagree Respondents at this level disagree that Big Data
technology have a positive impact on their
decision-making skills.

.01- 1.50 Strongly Disagree Respondents at this level strongly disagree that
Big Data technology have a positive impact on
their decision-making skills.

The third part of the survey includes the dependent variable which is the job

satisfaction of accountants that will be measured through the sub-variables: cognitive

components, affective components, and behavioural components. In this part of the

survey it uses two forms of likert scale namely satisfactory and frequency.
Satisfactory scale involves very satisfied, satisfied, neutral, dissatisfied, and very

dissatisfied.

Table 4: Measuring the job satisfaction of Accountants on Big Data technologies

through their cognitive components

Rage Descriptive Interpretation

Rating

4.51- 5.00 Very Satisfied Respondents at this level are very satisfied with
their job because of the implementation of Big
Data technologies in their banking operations.

3.51- 4.50 Satisfied Respondents at this level are satisfied with their
job because of the implementation of Big Data
technologies in their banking operations.

2.51- 3.50 Neutral Respondents at this level are vague with their job
because of the implementation of Big Data
technologies in their banking operations.

1.51- 2.50 Dissatisfied Respondents at this level are dissatisfied with their
job because of the implementation of Big Data
technologies in their banking operations.

.01- 1.50 Very Dissatisfied Respondents at this level are very dissatisfied with
their job because of the implementation of Big
Data technologies in their banking operations.

Table 5: Measuring the job satisfaction of Accountants on Big Data technologies

through their affective components-positive affect

Rage Descriptive Interpretation

Rating

4.51- 5.00 Always Respondents at this level always feel positive

emotions while working because of the
implementation of Big Data technologies in their
banking operations.

3.51- 4.50 Frequently Respondents at this level frequently feel positive

emotions while working because of the
implementation of Big Data technologies in their
banking operations.
 2.51- 3.50 Sometimes Respondents at this level only feel positive
emotions sometimes while working because of the
implementation of Big Data technologies in their
banking operations.

1.51- 2.50 Seldom Respondents at this level seldom feel positive

emotions while working because of the
implementation of Big Data technologies in their
banking operations.

.01- 1.50 Never Respondents at this level never feel positive

emotions while working because of the
implementation of Big Data technologies in their
banking operations.

Table 6: Measuring the job satisfaction of Accountants on Big Data technologies

through their affective components-negative affect

Rage Descriptive Interpretation

Rating

4.51- 5.00 Always Respondents at this level always feel negative

emotions while working because of the
implementation of Big Data technologies in
their banking operations.

3.51- 4.50 Frequently Respondents at this level frequently feel negative

emotions while working because of the
implementation of Big Data technologies in
their banking operations.

2.51- 3.50 Sometimes Respondents at this level only feel negative

emotions sometimes while working because of the
implementation of Big Data technologies in
their banking operations.

1.51- 2.50 Seldom Respondents at this level seldom feel negative

emotions while working because of the
implementation of Big Data technologies in
their banking operations.

.01- 1.50 Never Respondents at this level never feel negative

emotions while working because of the
implementation of Big Data technologies in
their banking operations.
Table 7: Measuring the job satisfaction of Accountants on Big Data technologies
through their behavioral components.

Rage Descriptive Interpretation

Rating

4.51- 5.00 Always Respondents at this level are always displaying

positive bahaviours at work because of the
implementation of Big Data technologies in
their banking operations.

3.51- 4.50 Frequently Respondents at this level are frequently displaying

positive bahaviours at work because of the
implementation of Big Data technologies in
their banking operations.

2.51- 3.50 Sometimes Respondents at this level are only displaying

positive bahaviours at work sometimes because of
the implementation of Big Data technologies in
their banking operations.

1.51- 2.50 Seldom Respondents at this level are seldom displaying

positive bahaviours at work because of the
implementation of Big Data technologies in
their banking operations.

.01- 1.50 Never Respondents at this level are never displaying

positive bahaviours at work because of the
implementation of Big Data technologies in
their banking operations.

Data Gathering Procedure

The process in gathering the necessary data for the study is described below:

1. The researcher will secure a permission of the bank to get the population number

of their employed accountants-from where the sample will be taken. Also, a

permission to conduct a digital survey will be sought from the concerned staff of the

bank.
2. The distribution of the digital survey questionnaires is through sending link via

Messenger. Also, scanning the qr code of the digital survey questionnaire is another

way of distribution.

3. After distributing the link, the researcher will constantly monitor the submitted

responses on google form while waiting in the bank. The researcher will stay in the

bank for only 20-30 minutes in respect of the respondents’ lunchtime. After 30

minutes, the researcher will leave the bank and continue waiting at home for more

submitted responses .

Data Analysis

Following the statistical tools below will help the researcher answers the research

questions under the Statement of the Problem,

1. The researcher will use percentages in analyzing and presenting the gathered

demographic information of the respondents.

2. This study will used weighted mean to describe the level or degree of the

Accountants’ job satisfaction on the implementation of Big Data technology in the

banking industry.

3. The researcher will use the Pearson Product Moment Correlation to determine the

relationship between the impact of Big Data technology on Accountants and their job

satisfaction.
References

Seeram, E. (2019). An overview of correlational research. Radiologic

technology, 91(2), 176-179.

Murcia, J. V. B., & Cuevas, E. G. (2018). MEDIATING EFFECT OF JOB

SATISFACTION ON THE RELATIONSHIP BETWEEN TRANSFORMATIONAL

LEADERSHIP AND QUALITY OF WORKLIFE OF CERTIFIED PUBLIC

ACCOUNTANTS. Southeast Asian Interdisciplinary Research Journal, 4(1).

Etikan, I., Musa, S. A., & Alkassim, R. S. (2016). Comparison of convenience

sampling and purposive sampling. American journal of theoretical and applied

statistics, 5(1), 1-4.

 APPENDIX A

Questionnaire

Survey: Accountants’ Job Satisfaction Survey on Big Data Technologies in The

Banking Industry

Good day to you; I am a grade 12-ABM student from Cor Jesu College. I am
gathering relevant data on whether the implementation of Big Data Technologies in
the banking industry impacts the level of job satisfaction.

According to RA 10173 of the Data Privacy Act of 2012, all personal and
sensitive information solicited and disclosed from this questionnaire shall only be
used for the study alone. Rest assured that your responses to this instrument will be
kept confidential. Thank you for your cooperation in this survey.

Part One: Demographic Information

Direction: Please indicate your demographic information by writing your response
inside the table.

Where do you work?

What is your Job?

How old are you?

What is your gender?

Part Two: Impact of Big Data Technology on Accountants work efficiency and
decision-making skills

A. Accountants’ work-efficiency
Directions: Indicate your level of agreement and disagreement with each of these
statements about how big data technology impacts an Accountant’s work efficiency.
Would you please put a check in the column that best represents your answer?
Statements Strongly Disagree Neutral Agree Strongly
Disagree Agree

1. online banking allows me

to carry out my daily
accounting job smoothly with
minimum to no errors.

2. The boost in cybersecurity

in our banking system
improves my work
productivity

3. Adopting Big Data

technologies in banking
operations has made my
accounting job faster because
of its rapid data proliferation.

4. Integrating Artificial
Intelligence in banking
systems makes banking
transactions faster, easier, and
safer.

5. The advanced technologies

applied in banks play an
essential role in the
accountant’s work efficiency.

B. Accountants’ decision-making skills

Directions: Indicate your level of agreement and disagreement with each of these
statements about how big data technology impacts an Accountant’s decision-making
skills. Would you please put a check in the column that best represents your answer?

Statements Strongly Disagree Neutral Agree Strongly

Disagree Agree

1. My accounting
decision-making skills have
improved since implementing
of big data technology in our
banking operations.
2. An accurate gathered data
makes my accounting
decisions reliable and credible.

3. My accurate decisions help

increase the bank’s
productivity, profitability, and
efficiency.

4. The instant automation of

financial reports eases
documentation and auditing.

5. Big data technologies

analyze the behavioral patterns
of credit card users, which
help me make better
predictions for
decision-making situations.

Part Three: Measuring the Accountants’ job satisfaction through cognitive,

affective, and behavioral components.

A. Cognitive component
Direction: Please indicate your level of satisfaction with each of these given
statements regarding how the implementation of big data technologies affects what
you think about your job. Would you please put a check in the column that best
represents your answer?

Statements Strongly Disagree Neutral Agree Strongly

Disagree Agree

1. I am____with the use of

Artificial Intelligence in our
banking operations.

2. I am____ with the higher

information protection or
cybersecurity that the big data
technology provides

3. I am____ with the Artificial

Intelligence-powered apps that
help users get information
about their savings,
investments, loans, mortgages,
and more financial offers.

4. I am____ with the big data

technology because it helps
banks concludes their
customers’ behavior with their
finances.

5. I am____ with big data

technology because it gives
information about our
customers’ salary increase or
decrease that comes into their
account-which is essential to
know for approving future
loans.

B. Affective Component - positive and negative

Direction: Please rate how often you have positive emotions with each question
about how big data influences how you feel about your job. Would you please put a
check in the column that best represents your answer?

Statements Never Seldom Sometimes Frequently Always

1. How often do you feel

motivated at work?

2. How often do you feel

happy at work?

3. How often do you feel

grateful for your job at work?

4. How often do you get

proper credit for your idea in
a job meeting?

5. How often do you

complete your work for the
day with the presence of big
data technologies in the
banking operation?
Direction: Please rate how often you have negative emotions with each question
about how big data influences how you feel about your job. Would you please put a
check in the column that best represents your answer?

Statements Never Seldom Sometimes Frequently Always

6. How often do you

experience mood swings at
work because of difficulties
in tasks.

7. How often do you get

stressed at work because of
confusion in tasks.

8. How often do you get

embarrassed at work because
a superior scolded you?

9. How often do you get

angry while working with a
customer?

10. How often do you let

your heavy emotions get into
your work because of your
problems?

C. Behavioral Component
Direction: Please rate how often you behave with each of these questions about how
the big data impacts your behavior at work. Would you please put a check in the
column that best represents your answer?

Statements Never Seldom Sometimes Frequently Always

1. online banking decreases

face-to-face interactions with
the customers- how often do
you find yourself working
more effectively because you
are handling fewer angry
customers than usual?

2. With the increase of

cybersecurity level, how
often do you find yourself
working more efficiently
because you are less likely to
encounter problems with data
security?

3. How often do you find

yourself very focus on doing
your job?

4. How often are you being

patient at work when minor
problems arise?

5. Big data reduces staff

contributions to the bank-
how often do you find
yourself having less
workload than usual?