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Accounting

Research
Methods

Chapter IV:
Research Methodology
(Part I)

4.1 Research Design and


Approach/es

A research design is a strategy for a study and the plan by


which the strategy is to be carried out. It specifies the methods
and procedures for the collection, measurement, and analysis
of data.

A research methodology is the specific procedures or


techniques used to identify, select, process, and analyze
information about a topic
4.2 Research Participants/
Respondents

The respondents are those from whom the data/information are


to be collected or gathered. The respondents of the study may
either be universal / total population or a sample from a
population are involved. If a sample is taken from a population
appropriate formula is used.

There are three types of respondents


1. Try-out - instrument is tried out or piloted
2. Target - finalized / validated instrument
3. Actual - actually respond, accomplished, and returned the
instrument

4.3 Sampling Design


The primary purpose of research is to discover principles that


have a universal application but to study a whole population to
arrive at generalizations would be impractical. Some
populations are so large that their characteristics cannot be
measured because the researcher’s resources are limited; it is
more practical to use the sample rather than the entire
population.
Types of research design
QUANTITATIVE METHODS OF RESEARCH
These methods use statistics to analyze and interpret the data.
The quantitative methods of research are descriptive and
experimental.

Descriptive Methods are:


1. Descriptive Survey Method - used to analyze, interpret, and
report the present status of their subject matter or problem
2. Descriptive Normative Method - describes the status of
events and people or subjects as they exist
3. Descriptive Correlational Method - used to determine
whether or not there is a relationship that exists between two
or more quantifiable variables, and if there is, to what extent or
degree the relationship is.
4. Descriptive Evaluative Method - judges the goodness of
an existing program
5. Descriptive Assessment Method - describes conditions
that exist at a particular time such as practices and beliefs
6. Descriptive Comparative Method - provides an
explanation about the extent of relationship between two or
more variables
7. Descriptive Continuity Method - the researcher is
knowledgeable about the operation of natural or social
forces
8. Descriptive Trend and Perspective Method - used to
project the demands that will be made in the future
9. Descriptive Narrative Method - tells about the results of
the study
10. Descriptive Ex-Post Facto Method - to establish a causal
effect between existing conditions
11. Descriptive Case Study Method - intensive and
descriptive analysis of a single subject

Experimental Methods are:


1. True Experimental Design - leads to an unambiguous
outcome regarding what caused an event
2. Quasi Experimental Design - lacks one or more of the
properties of a true, pure or full experiment
3. Field Experiment - conducted in real life settings, still
manipulate the independent variable
QUALITATIVE METHODS OF RESEARCH

Unlike quantitative research, qualitative research does not


deal with any numbers but rather it involves collecting and
analyzing non-numerical data that will help us in
understanding people's beliefs, experiences, attitudes,
behavior and culture.

Historical Method of Research


- deals with the meaning of events and examination of primary
documents to make you understand the connection of past
events to present time
Content/Discourse Analysis Method
- analyzes and evaluates in narrative form the content of
documents, periodicals, reports, letters, biographies and
autobiographies, journals, books, and other instructional
materials
- it focuses on the substance of the mode of communication
that people use

Ethnographic Method
- involves intensive field researches to discover and describe
accurately and comprehensively the culture of the people being
studied; the researcher has to live with the people and become
a part of their culture
Phenomenological Method
- studies or examines human experiences through the
description provided by the people involved

Case Studies
- are in-depth examinations of people or groups of people
-involves seeking the reasons why such cases occur to the
subject under study
Sampling terms
Sampling refers to the process of drawing a subset of
people from a population
Sample is a small proportion of a population selected for
observation and analysis
Population is any group of individuals that have one or
more characteristics in common that are of interest to the
researcher. The population may be all the individuals of a
particular type, or a more restricted part of that group
Statistic refers to the characteristic of a sample
Parameter refers to the characteristic of a population
Reasons for sampling
1. There are instances when complete involvement of
all members of the population is not possible.
2. It is generally cheaper and more expeditious to
involve an adequate sampling of study subjects than all
members of the target population.
3. Inclusion of all members of a population is often not
worth the time and expense due to lack of capability to
take part in intellectual endeavors such as research.
Results from a well selected sample can be as precise as
data obtained from the total population.
4. The number of study subjects should be kept as
small as feasibly possible when the independent
variable could have unpleasant side effects on the
subjects.
5. Observations are easier to collect and summarize
with a sample than with a complete count.
Sampling designs

In probability sampling, also called as random sampling,


each unit of the population has known probability or chance
of being selected or included in the sample.

In non-probability sampling or non-random sampling, the


probability that each unit of the population will be selected is
not known nor is there any assurance that every unit has
some chance of being included in the sample.
PROBABILITY SAMPLING

1. Simple random sampling


It gives each unit in the population an equal probability or
chance of being chosen for the sample.

2. Systematic sampling
This design is a modified version of simple random sampling
which is less time consuming and easier to implement. The
total number of units in the population (N) is divided by the
desired sample size (n), yielding a sampling interval (k). The
sample is drawn by listing all population units in arbitrary
order and by selecting every kth unit, starting with randomly
selected number, until the desired sample size is reached.
3. Stratified sampling
The sample is obtained by separating the population units
into non-overlapping groups determined by certain
characteristics such as sex, age, education, residence, and
the like. Then, samples are selected within each group either
by simple random-sampling, stratified, or systematic random
sampling.

4. Cluster sampling
It is frequently applied on a geographical basis. On this
basis, districts or blocks of a municipality or a city, which
constitute the cluster, are randomly selected. All units in the
sample clusters are covered. It is useful when blocks or
districts are composed by heterogenous groups.
5. Multi-stage sampling
It involves several stages or phases in drawing the
sample from the population. In this method, it divides
large populations into stages to make the sampling
process more practical.
NON-PROBABILITY SAMPLING

1. Purposive sampling
The researcher uses his good judgement in selecting the
respondents who best meet the purposes of his study.
Whoever qualifies and is available is taken until the desired
number of sample is attained.

2. Convenience sampling
The researcher takes the closest persons as respondents,
continuing the process until the sample reaches a
predetermined size. Depending on your purpose and your
awareness of the crudity of this type of sampling, it may be
appropriate to some demanding kinds of data collection.
3. Quota sampling
It is equivalent to the stratified sampling with the added
requirement that each group is generally represented in the
sample in the same proportion as in the population. It selects
respondents in the same ratio as they are found in general
population. It is done by merely finding the person with the
requisite characteristics.

4. Snowball sampling
It requires identification of few persons who meet the requisite
characteristics important to the study. These persons act as
informants to identify others who qualify for inclusion in the
sample who, in turn, lead to more persons who can be
interviewed. This process continues until the desired number
of respondents is reached.
4.4 Measurement and
Instrumentation
MEASUREMENTS

Measurement is the process of observing and recording the


observations that are collected as part of a research effort.

By measurement, we mean the process of assigning numbers to


objects or observations, the level of measurement being a function
of the rules under which the numbers are assigned.

Measurement is the process of describing some property of a


phenomenon under study and assigning a numerical value to it.

4.4 Measurement and


Instrumentation
INSTRUMENTS

From the word itself “instruments”, this is the things or tools used to
collect, measure and analyze data related to your research interests
from your participants.

A research instrument can include interviews, tests, surveys, or


checklists.

Remember that the instrument to be used must be appropriate to


the study, valid and reliable.

Characteristics of a Good Research Instrument

Valid and reliable


Based on a conceptual framework, or the researcher's


understanding of how the particular variables in the study
connect with each other
Must gather data suitable for and relevant to the research topic
Able to test hypothesis and/or answer proposed research
questions under investigation
Free of bias and appropriate for the context, culture, and
diversity of the study site
Contains clear and definite instructions to use the instrument

4.5 Research Procedures of


Data Collections

it is the process of gathering and measuring information on targeted


variables in an established systematic way, which then enables one to
answer relevant questions and evaluate outcomes.

When you know which method(s) you are using, you need to plan exactly
how you will implement them. What procedures will you follow to make
accurate observations or measurements of the variables you are
interested in?

OPERATIONALIZATION
Means turning abstract conceptual ideas into measurable observations.
When planning how you will collect data, you need to translate the
conceptual definition of what you want to study into the operational
definition of what you will actually measure.

SAMPLING
This involves defining a population, the group you want to draw
conclusions about, and a sample, the group you will actually collect data
from.
To decide on a sampling method, you will need to consider factors like
the required sample size, accessibility of the sample, and timeframe of
the data collection.

STANDARDIZING PROCEDURES
If multiple researchers are involved, write a detailed manual to
standardize data collection procedures in your study.

This means laying out specific step-by-step instructions so that


everyone in your research team collects data in a consistent way.

This helps ensure the reliability of your data, and you can also use it to
replicate the study in the future.

CREATING A DATA MANAGEMENT PLAN

If you are collecting data from people, you will likely need to
anonymize and safeguard the data to prevent leaks of sensitive
information (e.g. names or identity numbers).
If you are collecting data via interviews or pencil-and-paper formats,
you will need to perform transcriptions or data entry in systematic
ways to minimize distortion.
You can prevent loss of data by having an organization system that
is routinely backed up.

Data Collection is an important aspect of any type of research study.


Inaccurate data collection can impact the results of a study and
ultimately lead to invalid results.

Consequences from improperly collected data include

inability to answer research questions accurately


inability to repeat and validate the study
distorted findings resulting in wasted resources
misleading other researchers to pursue fruitless avenues of
investigation
causing harm to human participants and animal subjects

4.6 Research Ethics Approaches


Ethics in research refers to the standards on what is morally


right or wrong in conducting research. (Burnham et al. 2004)

It is a set of principles about how researchers and research


organizations should conduct themselves when dealing with
research participants, other researchers & colleagues, the
users of the research and the society in general.

Research ethics provides guidelines for the responsible


conduct of research.
4.6 Research Ethics Approaches

The following is a general summary of some


ethical principles:

Honesty
Objectivity Respect for Colleagues
Integrity Social Responsibility
Carefulness Non-Discrimination
Openness Competence
Respect for Intellectual Legality
Property Human Subjects
Confidentiality Protection
4.7 Data Analysis

I. Sources of data

Primary Data
is an original and unique data, which is directly collected by the
researcher from a source such as observations, surveys,
questionnaires, case studies and interviews according to his
requirements

The respondents are contacted by the research person


personally, telephonically or through mail. When the questions
are administered by a researcher, the survey is called a
structured interview or a researcher-administered survey.

Secondary Data
Secondary data is easily accessible but are not pure as they have
undergone through many statistical treatments. Secondary data
are the data collected by a party not related to the research study
but collected these data for some other purpose and at different
time in the past.

Sources of secondary data are: government publications websites,


books, journal articles, internal records

II. Data Collection Methods


Data Collection
The process of gathering and measuring information on variables
of interest, in an established systematic fashion that enables one
to answer stated research questions, test hypotheses, and
evaluate outcomes.

IMPORTANCE OF DATA COLLECTION


Integrity of the Research
Reduce the likelihood of errors
Decision Making
Save Cost and Time
To support a need for a new idea, change, and/or
innovation

Qualitative Research Method


The qualitative research methods of data collection do not
involve the collection of data that involves numbers or a need
to be deduced through a mathematical calculation, rather it is
based on the non-quantifiable elements like the feeling or
emotion of the researcher.

Quantitative Method
Quantitative methods are presented in numbers and require a
mathematical calculation to deduce. An example would be the
use of a questionnaire with close-ended questions to arrive at
figures to be calculated Mathematically. Also, methods of
correlation and regression, mean, mode and median.

Data Collection Tool

Data collection tools refer to the devices/instruments used


to collect data, such as a paper questionnaire or
computer-assisted interviewing system. Case Studies,
Checklists, Interviews, Observation sometimes, and
Surveys or Questionnaires are all tools used to collect
data.
INTERVIEW

An interview is a face-to-face conversation between two


individuals with the sole purpose of collecting relevant
information to satisfy a research purpose.

Whom to interview. The interviewee must be –


1. Knowledgeable
2. Reliable
3. Available
Data Collection Tools for Interviews

Audio Recorder
An audio recorder is used for recording sound on disc, tape, or
film. Audio information can meet the needs of a wide range of
people, as well as provide alternatives to print data collection
tools.
Data Collection Tools for Interviews

Digital Camera
An advantage of a digital camera is that it can be used for
transmitting those images to a monitor screen when the need
arises.
Data Collection Tools for Interviews

Camcorder
A camcorder is used for collecting data through interviews. It
provides a combination of both an audio recorder and a video
camera. The data provided is qualitative in nature and allows
the respondents to answer questions asked exhaustively.
QUESTIONNAIRES AND SURVEYS
This is the process of collecting data through an instrument
consisting of a series of questions and prompts to receive a
response from individuals it is administered to.

Data gathered from questionnaires and surveys can be


analyzed in many different ways. You can assign numerical
values to the data to speed up the analysis. This can be useful
if you’re collecting a large amount of data from a large
population.
The Questionnaire
TWO FORMS:
1. Closed form / Closed-ended
questionnaire calls for short, checkmark responses.
Providing an “other” category permits respondents to
indicate what might be their most important reason, one
that the questionnaire-builder has not anticipated.
Examples:
True or False test
Yes or No test
Multiple choice
Statement with options (strongly agree, agree, not
sure)
2. Open form / Open-ended

Questionnaire is unrestricted because it calls for a free


response in the respondent’s own words. No clues are
given. The respondents reveal their frame of reference
and possibly the reason for their responses
Examples:
Essay type questions
Completion test
Definition of a term
Why did you choose to do your graduate work at this
college?
Data Collection Tools for Questionnaire
Online Questionnaire
is a questionnaire that the target audience can complete over
the Internet. It is usually created as Web forms with a database
to store the answers and statistical software to provide
analytics.
Data Collection Tools for Questionnaire
Paper Questionnaire
A paper questionnaire is a data collection tool consisting of a
series of questions and/or prompts for the purpose of
gathering information from respondents. Mostly designed for
statistical analysis of the responses, they can also be used as a
form of data collection.
OBSERVATION
Observation involves collecting information without asking
questions. This method is more subjective, as it requires the
researcher, or observer, to add their judgment to the data. But
in some circumstances, the risk of bias is minimal.
DOCUMENTS AND RECORDS
Document- and records-based research uses existing data for a
study. Attendance records, meeting minutes, and financial
records are just a few examples of this type of research. Using
documents and records can be efficient and inexpensive
because you’re predominantly using research that has already
been completed.
FOCUS GROUPS

A combination of interviewing, surveying, and observing, a


focus group is a data collection method that involves several
individuals who have something in common. The purpose of a
focus group is to add a collective element to individual data
collection.
ORAL HISTORIES

Oral history is more precisely defined as the recording,


preservation, and interpretation of historical information
based on the opinions and personal experiences of people
who were involved in the events.
Quantitative Data Collection Methods Qualitative Data Collection Methods

Fixed and more structured techniques Semi-structured or unstructured techniques

Instrument or test based Not instrument or test based

Number-based to collect information Text-based to collect information

Usually measurable Not usually measureable

Used for statistical tests Not used for statistical tests

Usually large sample size Usually small sample size

Employs strong scientific control Lacks strong scientific control

Data type is usually rational or interval Data is usually ordinal or nominal

Interviews forms include closed-ended


Interview forms include open-ended

questions questions
III. Data measurement / types of scales
Nominal scales are used for labeling variables, without any
quantitative value. “Nominal” scales could simply be called
“labels.” Each group has attributes distinctly different from the
other. This is a method of measuring the objects or events into a
discrete category.

Example:
· gender (male or female)
· civil status (single or married)
· nationality (Filipino, Chinese, Korean)
· religion (Muslim, Christian, Buddhist)

Ordinal scales applies to variables that signify “order” of the


different groups. The order of the value is what’s important and
significant, but the differences between each one is not really
known. We assign a numerical value to the variables based on
their relative ranking or positioning in comparison with other
data in that group.

Example:
How do you feel today?
1- Very Unsatisfied
2- Somewhat Unsatisfied
3- Neutral
4- Somewhat Satisfied
5- Very Satisfied
Interval scales are numeric scales in which we know both the
order and the exact differences between the values. The
difference between the two variables has a meaningful
interpretation and the magnitude of the difference is important

Example:
Temperature in 5-degree interval – 5, 10, 15, 20
Water volume in 5 ml increments – 5ml, 10ml, 15ml, 20ml
Ratio scales
are the ultimate nirvana when it comes to data measurement
scales because they tell us about the order, they tell us the exact
value between units, and they also have an absolute zero which
allows for a wide range of both descriptive and inferential
statistics to be applied. It represents all the characteristics of
nominal, ordinal, and interval scales.

Examples of ratio scales are age, wight, height, income, distance


etc.
Provides Nominal Ordinal Interval Ratio

True Zero


Equal Intervals


Order


Category


Marital Status, Order of child in the


Temperature, SAT Age, Height,
Examples Sex, Gender, family, Educational
Scores, IQ, Year Weight
Ethnicity Attainment
IV. Structured and unstructured interview

A. Structured Interview

A structured interview is a quantitative research method


where the interviewer gives a set of prepared closed-
ended questions in the form of an interview schedule,
which he/she reads out exactly as worded.
Interviews schedules have a standardized format which
means the same questions are asked to each
interviewee in the same order. It is a list of questions or
topic areas the interviewer wishes to ask or cover
during the interview.
IV. Structured and unstructured interview

A. Structured Interview

Characteristics Strengths Limitations

standardized process

easy to quantify not flexible


of inquiry

quantitative method
more reliable and

lack detail
of observation valid

fairly quick to

sequential in nature

conduct
IV. Structured and unstructured interview

B. Unstructured Interview

Unstructured interviews do not use any set questions,


instead, the interviewer asks open-ended questions
based on a specific research topic, and will try to let
the interview flow like a natural conversation. It is not
directed by questions or comments as to what the
candidate should be asked. The interviewer modifies
his or her questions to suit the candidate's specific
experiences.
IV. Structured and unstructured interview

B. Unstructured Interview

Characteristics Strengths Limitations

flexible in nature more flexible time-consuming

qualitative
generate qualitative

expensive
observation data

descriptive in nature increase validity

IV. Structured and unstructured interview


Structured Interview Unstructured Interview

A set of predetermined questions is


No set of predetermined

available questions

Development of questions before

Development of questions during

the commencement of the

the interview
interview

Addressing same questions to each


Different questions from

of the participants candidates

More formal More like a friendly discussion

Easier time planning Difficulty of time planning

Lesser cost involved Higher cost involved


V. Guidelines for
questionnaire design

1. Decide the information required


The first step is to decide 'what are the things one needs to

know from the respondent in order to meet the survey's

objectives?'

2. Define the target respondents


The researcher must define the population about which

he/she wishes to generalise from the sample data to be

collected. They should decide whether they should cover

only existing users of the generic product type or whether

to also include non-users.


V. Guidelines for
questionnaire design

3. Choose the method(s) of reaching your target


The main methods available in survey research are:
personal interviews
group or focus interviews
mailed questionnaires
telephone interviews.
A general rule is that the more sensitive or personal the

information, the more personal the form of data

collection should be.


4. Decide on question content
Researchers must always be prepared to ask, "Is this question

really needed?" No question should be included unless the

data it gives rise to is directly of use in testing one or more of

the hypotheses established during the research design.


V. Guidelines for
questionnaire design

5. Develop the question wording


Survey questions can be classified into three forms:
1. Closed
It permits the respondent to specify the answer

categories most suitable for their purposes.


2. Open-ended
the respondent is asked to give a reply to a question in

his/her own words. No answers are suggested.


3. Open-response-option
a form of question which is both open-ended and

includes specific response-options as well


V. Guidelines for
questionnaire design

6. Put questions into a meaningful order and format


Opening questions - it should be easy to answer and not in

any way threatening to the respondents.


Question flow - it should flow in some kind of psychological

order, so that one leads easily and naturally to the next.


Question variety - an open-ended question here and there

(even if it is not analyzed) may provide much-needed relief

from a long series of questions in which respondents have

been forced to limit their replies to pre-coded categories.


Closing questions - potentially sensitive questions should

be left to the end, to avoid respondents cutting off the

interview before important information is collected.


V. Guidelines for questionnaire design

7. Check the length of the questionnaire


it is best for a questionnaire to be as short as possible
8. Pre-test the questionnaire
it is necessary to pre-test the questionnaire before it is

used in a full-scale survey, to identify any mistakes that

need correcting.
9. Develop the final survey form.
all that remains to be done is the mechanical process of

laying out and setting up the questionnaire in its final form


VI. Case study method

A case study is an intensive and descriptive analysis of


a single subject. It examines a social unit as a whole,
and the unit may be a single typical individual, a family,
a social group, a social institution, or a community.
This study is undertaken on the premise that someone
who is typical (not unique) of a target population can
be located and studied.
VI. Case study method

Characteristics Strenghts Limitations

record of personal

behavior pattern seldom comparable


experiences

enable the

generalized
danger of false

studied intensively
knowledge to get
generalization
richer and richer

mutual inter-
perfect type of

consumes more time


relationship sociological material
VI. Case study method

The data for a case study may be obtained from several sources such
as direct observation by the researchers, information provided by the
researchers’ informants, interviews, psychological tests,
questionnaires and inventories, recorded data from newspapers,
schools, courts, clinics, government agencies, and archival records or
documents.

The case study method differs from experimental method in terms of


purpose, the methods used and the types of information obtained.
Case work or case studies used in business are not descriptive
research by themselves, but they are procedures or strategies in the
solution of a case or a problem.
VII. Preparing a case study protocol

Case Study Protocol

The Case Study Protocol defines the procedures and

general rules to be followed using the protocol which is

different from a survey questionnaire (Yin, 2009, p. 79).

The protocol is a major way of increasing the reliability of

case study research and is intended to guide the

researcher in carrying out data collection from a single

case (Yin, 2009). It helps the researcher to remain

focused on the topic and problem areas.


VII. Preparing a case study protocol

1. Overview of the case study project


project objectives and auspices, case study issues, and

relevant readings about the topic being investigated


2. Field procedures (credentials)
presentation of credentials
3. Field procedures (questions)
the specific questions that the case study must keep in

mind in collecting data


4. Investigator guide for the case study report
outline, format of the data, use and presentation of other

documentation, and bibliographical information


VIII. Ethics in Data Collection

Confidentiality Clear Communication

Informed
and and
Consent
Anonymity Data Sharing

Confidential data

refers to information
It is useful to let

Informed consent

that is connected to a
participants know that

refers to written

particular individual
any information

consent by a person

but kept confidential


gathered is

to participate in any

such as medical or
aggregated in the

given evaluation

service records.
analysis process as a

activity where private

Anonymous data is
way of ensuring

data and information

information that
privacy of individual

may be collected.
cannot be traced to a
data.
particular individual.
PRESENTORS

LEADER:
UY, RAY ALLEN L.

MEMBERS:
CONCEPCION, TYRA MARIELLE C.
MIRANDA, ANGELA MAE M.
TINGKAO, SITTI FATIMA M.
TORDECILLA, ALEXANDRA A.
RESEARCH METHODOLOGY FORMAT
Research Design
Research Locale
Participants
Sampling Technique
Research Instrument
Data Gathering Procedures
Method of Data Analysis
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