ACCTG 327

LESSON 6
SAMPLING DESIGN AND
MEASUREMENT

Reference: Methods of Research in Business Education

by Marivic Francisco Flores, DBA
 Whether a research design is descriptive or exploratory, sampling is
necessary, especially if the population of the study is too large where the
resources of the researcher are limited. And it is advantageous for him to use
sample survey rather than the total population.
The use of the total population is advisable if the number of subjects
under study is less than 100. But if the total population is equal to 100 or
more, it advisable to get a sample in order to be effective, efficient and
economical in gathering data, provided however, that the sample is a
representative cross-section of the population and is scientifically selected.
Sampling may be defined as the method of getting a representative
portion of a population. The term population is the aggregate or total of
objects, people, families, or species of subjects to be studied.
 THE NATURE AND CONCEPT OF SAMPLING
The basic idea of sampling is that by selecting some of the elements in a
population we may draw conclusions about the entire population. Sampling is
the selection of a small number of element from a large defined target group
of elements and expecting that the information gathered from the small group
will allow judgments to be made about the larger group. A population is the
total collection of elements about which we wish to make some inferences.
Sampling is often used when conducting a census which is impossible or
unreasonable. Census is a research study that includes data about every
member of the defined target population. When using census, the researcher
is interested in collecting primary data about or from every member of a
defined target population.
The main objective for including sampling procedures in research is to allow
the researcher to make inductive and predictive judgments or decisions
about the total target population on the basis of limited information or in
the absence of perfect knowledge. The concept of sampling involves two
basic issues:
1. making the right decisions in the election of items (e.g. people,
products or services)
2. feeling confident that the data generated by the sample can be
transformed into accurate information about the overall target
population.
 TYPES OF SAMPLING (QUANTITATIVE)
A. Simple random samples – selected completely at random
B. Systematic random samples – selecting every nth participant from a list
C. Stratified random samples – selecting a certain number of participants from each base group
(ex: selecting from those living in an area)
D. Convenience random samples – selecting the participants who are most easily available.
F. Quota nonrandom samples – selecting a certain number of participants from each of certain
groups (ex: by age or civil status)
G. Purposive nonrandom samples – selecting participants who display specific characteristics (ex:
men aged 35 years old and unmarried)
H. Snowball nonrandom samples – selecting a few participants with a specific characteristic and
getting them to refer others to you with the same characteristic (ex: those with a rare disease)
 TYPES OF SAMPLING (QUALITATIVE)
A. Maximum variation sampling – selecting a wide range of participants
B. Homogenous sampling – selecting a small group of participants and studying them intently
C. Extreme case sampling – selecting participants from the extreme ends of the spectrum
being studied
D. Typical case sampling – selecting the most important cases
E. Negative case sampling – selecting participants who oppose your theories or who refute
your theories
F. Opportunistic sampling – selecting useful participants whenever opportunity presents
them.
G. Mixed purposeful sampling – selecting participants by using a mixture of methods.
 DETERMINING SAMPLE SIZE
For determining sample size for research purposes, the object of the
study should be identified first, by including its population. Calculate
sample size by using Slovin’s Equation as introduced by Pagoso (1993)
and Atkinson (1996):

n= N Where: n = sample size

1 + N(e)2 N = population
e = margin of error
SAMPLE SIZE FOR SPECIFIED MARGINS OF ERROR (Pagoso, 1993)
Margin of Error
Population +1% + 2% + 3% + 4% + 5% + 6%

500 * * * * 222 83
1500 * * 638 441 316 94
2500 * 1250 760 500 345 96
3000 * 1364 811 517 353 97
4000 * 1538 870 541 364 98
5000 * 1667 909 556 370 98
6000 * 1765 938 566 375 98
7000 * 1842 959 574 378 99
8000 * 1905 976 580 381 99
9000 * 1957 989 584 383 99
10000 5000 2000 1000 588 385 99
50000 8333 2391 1087 617 387 100
 SCALE MEASUREMENT
This is the process of assigning a set of description to represent
the range of possible responses that a person gives in answering a
question about a particular object, construct, or factor. It aids in
determining the amount of raw data that can be obtained from asking
questions, and therefore, indirectly has impact on the amount of
primary information that can be derived from the data.

The rule of thumb is that as a researcher simultaneously

activates more properties within the question/answering process, the
greater the number of raw data that can be gathered from people’s
responses.
 Basic Levels of Scales
1. Nominal Scales – are the most basic and they provide the least number of data. The
questions require yes/no, like/dislike, or agree/disagree responses.

2. Ordinal Scales - require respondents to express their feelings of relative magnitude

about the given topic. An example of ordinal scale descriptors would be “complete
knowledge”, “a little knowledge”, and “no knowledge”.

3. Interval Scales - allows the researcher to build into the scale elements that
demonstrate the existence of absolute differences between each scale point.
Normally, the raw scale descriptors will represent a distinct set of numerical ranges.

4. Ratio Scales – considered the most sophisticated scale design, they allow the
researcher to identify absolute differences between each scale point and to make
absolute comparisons between the respondents’ raw scores.
 COLLATING RESEARCH RESULTS
Once you complete your research, you will be left with the data it produced. What you
do with that data is just as important as how you gathered it. You need to look again at
your hypothesis to see how the data relates to it.

Your purpose in doing your research should dictate how you analyze your data. You
should always ask how the information you found relates back to the over-all purpose
of your research paper. You need to show how you arrived at your conclusions, not just
provide a background information and jump at a conclusion.

So when you do your questionnaire make sure the questions asked will provide
answers from your participants that will be useful in the acceptance or non-acceptance
of your hypothesis.