Accounting Research

AcctgRes

Data
Collection
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Methods of Data Collection
✓ Objective Method

✓ Subjective Method

✓ Use of Existing Records

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 Methods of Data Collection

Objective Method
❖The data are collected through measurement,
counting or by observation.
❖This method requires the use of a measuring
or counting instrument.

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 Example:
»Collecting the height (in cm) of newborn babies in Metro Manila
during last month

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 Methods of Data Collection

Subjective Method
❖The information is provided by identified respondents.
❖The instrument used to gather data may take the form of a
questionnaire.
❖The researcher collects data by:
◦conducting personal interviews either face-to-face or
through telephones; or
◦gathering responses using mailed questionnaires or
online survey.

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Methods of Data Collection

Use of Existing Records

❖This method uses data which have been previously
collected by another person or institution for some other
purposes.

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Example: Identify the method of data collection used.
»You conducted a study to determine the relationship between the
amount of rainfall and total harvest of rice on a Hacienda Iskodero.
You used a rain gauge to measure the amount of rainfall (in mm)
per week for the previous cropping season and asked the farmers
their total harvest for that cropping season.

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Quantitative Data collection Tools
▪ Survey

▪ Observation

▪ Experimentation

• Registration

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▪ Use
For the of Documented
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Quantitative Data collection Tools
Surveys
 A widely used approach to collect quantitative information by
asking people questions using a questionnaire.
 used most often to describe a method of gathering
information from a sample of individuals/units
 May focus on opinions or factual information depending on its
purpose
 Reasons for use: Lesser cost, greater speed, greater scope,
greater accuracy
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Census
Survey
Complete enumeration of all
the elements/units of the Enumeration of a sample of
universe or population elements/units of a universe
or population
Inquiries are more or less
straightforward counts only Inquiries go beyond
straightforward counts

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 Census Survey
Census of Population and  Family Income and Expenditure

Housing Survey
 National Demographic and Health
Census of Philippine Survey
Business and Industry
 National Nutrition Survey
Census of Agriculture and  Annual Poverty Indicator Survey
Fisheries
 Labor Force Survey
 Survey of Overseas Filipinos

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 Survey as a Data Collection Tool
Think…
A researcher must prefer a survey over a
complete enumeration?

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Quantitative Data collection Tools
Surveys
 Purpose
1. Estimate certain population parameters
2. Test a statistical hypothesis about the statistical population
3. For description, causal explanation, evaluation

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Survey
Methods used to increase response rates
❑brevity - single page if possible
❑financial incentives
❑non-monetary incentives
❑preliminary notification
❑claimed affiliation with universities, research institutions, or charities
❑bids for sympathy
❑convince respondent that they can make a difference
❑guarantee anonymity
❑legal compulsion (certain government-run surveys)
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Preparation for Data Collection
❑ Firm up questionnaire and reproduce
❑ Familiarize with the questionnaire
❑ Draw samples and prepare a listing with replacement
❑ Prepare letter of notice which includes the proposed schedule of
interview.
❑ Locate samples/respondents
❑ Prepare survey kit (questionnaire, clipboard or hard folder, listing
sheet, ballpen, pencil, camera, ID)
❑ If respondents are outside CMI, make a courtesy call to the local
officials and brief them about the study and the survey. Their
assistance can be solicited.
❑ Visit the respondents and perform the interview
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 Annex 5
Listing Sheet
APPOINTMENT REMARKS
COURSE/YEAR/ EMAIL
NAME OF SAMPLE (Date Questionnaire (Accomplished/Replaced/
STRAND/ SECTION ADDRESS
was sent) Refusal)
Intended list

Replacement List

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 Interviewing Techniques
Forms of Interview

▪Personal interview
▪Telephone interview
▪Online interview/Self-administered questionnaire

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 Interviewing Techniques
Personal Interview
Advantages Disadvantages
» Respondents tend to » Costs are relatively high (due
respond more if the questions to hiring of interviewers)
are asked by an interviewer » If not properly trained,
» Interviewer can note specific interviewers can deviate from
reactions the protocol and thus
» Interviewer can clarify or introduce bias
even rephrase certain » The qualities of the interviewer
questions to the level of can also affect the response
understanding of the obtained
respondent
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 Interviewing Techniques
Self-Administered Questionnaire

Advantages Disadvantages
» Big savings in the cost » Low response rates
of the survey (especially through
» A large area may be mailed questionnaires)
easily and quickly » Follow-up letters or
covered (especially communication with
through mailed the respondents might
questionnaires) be needed to minimize
the bias due to low
response rates

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 Interviewing Techniques
Interviewer: Attitude
The interviewer must believe that:
“his job is important, and he is a professional”

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 Interviewing Techniques
Interview Process: Phases
The role of interviewer
PREPARATION
Training the interviewer

The interviewers Kit

Opening remarks
THE INTERVIEW
Asking the questions

The probe

Recording the response

Concluding
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 Interviewing Techniques
Preparation: Role of Interviewer

The interviewer should:

•Locate and enlist cooperation of respondents
•Motivate respondents to do good job
•Clarify any confusions/concerns
•Observe quality of responses
•Conduct a good interview

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 Interviewing Techniques
Preparation: Role of Interviewer

Q: What is the best way to develop interviewing

skill?
A: Through experience

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 Training of Enumerators
Preparation: Training of Enumerators
Major topics that should be included in the training:
•Describe the entire study
•State who is sponsor of research
•Teach enough about survey research and explain the sampling logic and process
•Explain interviewer bias
•“Walk through” the interview
•Explain respondent selection (reading maps, identifying households/respondents)
•Rehearse interview
•Explain supervision and scheduling
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 Interviewing Techniques
The Interview: Opening Remarks

Gaining Entry (initial appearance)

Doorstep technique (Smile)
o“May I come in to do the interview?”
o“I’d like to take a few minutes of your time to interview you for a very
important study.”
Introduction
Explaining the study (Follow the 3 rules)

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 Interviewing Techniques
The Interview: Do’s

➢Be polite
➢Act naturally
➢Assure confidentiality
➢Interview the person who is supposed to
➢Accept a refusal graciously and naturally
➢Follow the substitution procedures specified by the enumerator’s
manual during sample replacement
➢Use the introduction and standard replies prepared for the survey

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Interviewing Techniques
The Interview: Do’s

➢Study all questions before interview proper

➢Reread instructions between interviews
➢Use questionnaire carefully, but informally
➢Ask every question
➢Focus the respondent’s attention on the questions
➢Finish recording before asking the next question
➢Keep talking as you write

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 Interviewing Techniques
The Interview: Do’s
➢Record free-response answers verbatim
➢Use the response categories in the questionnaire and record
each answer in the correct place
➢Record the response immediately
➢Use abbreviations where possible and include all probes
➢Complete the interview in one sitting
➢Check over the questionnaire before leaving the interview
➢Consult with supervisor when encounter difficulties

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 Interviewing Techniques
The Interview: Don’ts
❖Deviate from the instructions written in enumerator’s manual
(exact words and follow order)
❖Let respondents read the questionnaire over your shoulder (for
face to face personal interview)
❖Interpret the meaning of a question
❖Suggest an answer and agree or disagree with an answer (react
to answer)
❖Rush the respondent

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Interviewing Techniques
The Interview: Don’ts
❖Record a “don’t know” answer too quickly
❖Do not finish sentences
❖Let another person answer for the intended respondent
❖Let another interviewer do the work
❖Reveal the details of specific interviews to others
❖Falsify interviews

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Interviewing Techniques
The Probe: Techniques DO A PROBING WHEN
Respondents says “I don’t know”
Flavors:
1. “I know but I won’t tell”
2. “Give me time to think”
3. “You read that question too fast and I didn’t catch it”
4. “Aw…you really don’t want to know my opinion”
5. “I’m not absolutely 100% sure”
6. “You won’t like the way I will answer that question”
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 Interviewing Techniques
The Interview: Closing Remarks

➢Thank the respondent

➢Tell the respondent when to expect results
➢Do not be hasty
➢Write down any notes how the interview went

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 Interviewing Techniques
Handling Sticky Situations

R wants definitions of survey words or phrases

Do not give definitions unless they are explicitly stated in the
Q. Tell R “Use the meaning that seems best for you.”
R’s friend, spouse, etc gets on and answers instead of R
Politely note that you can only interview R for now, but you
would gladly survey the friend (etc) when R’s interview is
done

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Interviewing Techniques
Handling Sticky Situations
R gets angry at the Q
Try one probe. If it fails mark the Q as a “refusal” and then
proceed to another Q
R makes your blood “BOIL”!!!
Be cool. Smile and nod. Never argue. Let off the steam
afterwards

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 Interviewing Techniques
Handling Sticky Situations
The rambler R
The silent treatment. Stop the “uh-huh” and keep quiet
The rude approach. Wait until R stops for a breath then
quickly ask the next Q. If R still doesn’t answer the Q, wait
for another breath, say “I see” then repeat Q
Change focus approach. Drop all pencils on the floor.
Everything stops cold while picking all the pencils

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 Interviewing Techniques
Handling Sticky Situations
R is drunk or high
Thanks R for his time. Explain you have another appointment.
Reschedule at a convenient time
R is deaf or has severe speech problems or other disability that
makes completion of an interview extremely difficult for them
Thanks R for his time. Mark this interview as “no eligible
respondent”

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 Interviewing Techniques
Handling Enumeration Problems
No qualified respondent at home or the entire household is away
First visit: make a callback
Second visit: If there is no responsible household member who can
give information about the holding, leave to any person in the
house an appointment slip
Third visit: Enter “cannot be contacted” and refer the problem to
supervisor
Refusal
Explain the survey objectives and confidentiality of the data to be
collected. After several attempts, still do not lose your temper. Then,
write the appropriate remarks in the listing
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References
Albacea and Reyes (2011): STAT 173 Survey Operations: A Handbook of Slide Presentation
Albacea and Reaño (2010) Elementary Statistics: A Handbook of Slide Presentation, Institute of
Statistics, University of the Philippines Los Baños
Lohr (1999) Sampling: Design and Analysis
PSRTI Training Materials
PhilHealth Research Project on Satisfaction of Clients

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 For listening
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