Research Methodology

3.1 Introduction

The main purpose of this study is to obtain insight into the artificial intelligence and researcher will

going to apply the above information to implement this research methodology about the artificial

intelligence. Based on the primary objectives, research will continue study of impacts on the artificial

intelligence in accounting and compound the public feedbacks on the implementation of AI . Beside

that , questionnaire are requiring to be carry out in order to implement the goal. Hence , this stage

will explaining the necessary parts and steps when investigate the impact of artificial intelligence.

This study will separate into few parts , which is summary of research design ,data processing ,data

analysis and interpretation.

3.2 Research Philosophy

The term research philosophy refers to a system of beliefs and assumptions about the

development of knowledge. Although this sounds rather profound, it is precisely what you are

doing when embarking on research: developing knowledge in a particular field. The knowledge

development you are embarking upon may not be as dramatic as a new theory of human

motivation, but even answering a specific problem in a particular organisation you are,

nonetheless, developing new knowledge.Whether you are consciously aware of them or not, at

every stage in your research you will make a number of types of assumption (Burrell and Morgan

1979). These include assumptions about human knowledge (epistemological assumptions), about

the realities you encounter in your research (ontological assumptions) and the extent and ways

your own values influence your research process (axiological assumptions). These assumptions

inevitably shape how you understand your research questions, the meth-ods you use and how you
interpret your findings (Crotty 1998). A well-thought-out and consistent set of assumptions will

constitute a credible research philosophy, which will underpin your methodological choice,

research strategy and data collection techniques and analysis procedures. This will allow you to

design a coherent research project, in which all elements of research fit together. Johnson and

Clark (2006) note that, as busi-ness and management researchers, we need to be aware of the

philosophical commit-ments we make through our choice of research strategy, since this will have

a significant impact on what we do and how we understand what it is we are investigating.Prior to

undertaking a research methods module, few of our students have thought about their own beliefs

about the nature of the world around them, what constitutes acceptable and desirable knowledge,

or the extent to which they believe it necessary to remain detached from their research data. The

process of exploring and understand-ing your own research philosophy requires you to hone the

skill of reflexivity, that is, to question your own thinking and actions, and learn to examine your

own beliefs with the same scrutiny as you would apply to the beliefs of others (Gouldner 1970).

This may sound daunting, but we all do this in our day-to-day lives when we learn from our

mistakes. As a researcher, you need to develop your reflexivity, to become aware of and actively

shape the relationship between your philosophical position and how you under-take your research.