Research Lecture 1 – September 3, 2021

Significance of training manual journalization of purchase transactions in Sage 50 Quantum Accounting System of the
Accountants of Cluster Leasing in Rosario Pasig City.

Impact of the manual accounting system to the workplace of small businesses in Pasig city.

Specific Questions to ask:

What is my IV?

What is my DV?

What is the relationship between IV & DV?

What implications may derive from the study?

Specific Scopes of IV & DV:

It will come from IV & DV.

IV: Manual Accounting System

This study intends to look into the manual accounting system and its impact in the work performance of the Accounting
Staff in small businesses in Pasig city.

1. How may the Manual Accounting System of the small businesses in Pasig city be described in particular to:

- Physical Records
- Special Books
- Manual Bookkeeping

2. What is the degree of impact on the work performance of the accounting staff in small businesses in Pasig city with
regards to:

- Integrity

- Objectivity

- Professional Competence

- Confidentiality

- Professional Behavior

3&4

3. Is there a significant relationship between the manual accounting system and the work performance of the
accountants in small businesses in Pasig city?

4. What implications may be derived from the results of the study?

Does the manual accounting system significantly impact the work performance of the accountants in small businesses in
Pasig city?

Hypothesis:

The goal of a research is if there’s a significant relationship between your IV and DV

Statement of the Hypothesis

There is no significant impact between the manual accounting system and work performance of the accountants in small
businesses in Pasig city.

Manual Accounting System does not significantly impact the work performance of the accountants in small businesses in
Pasig City.

Introduction:

Introducing your topic/problem.

How?

It must be short. It must not exceed 4 paragraphs.

Why are you doing this research? The phenomenon.

My phenomenon : This study intends to look into the manual accounting system and its impact in the work performance
of the Accounting Staff in small businesses in Pasig city.

The IV and DV will help you.

Remember the letters T – I – O – C

T – Trends (What are the trends in the field of accounting particularly in IV) first paragraph

I - Issues (What are the issues brought about by the trend? Issues brought to the DV) second paragraph

O – Repeat your major problem with additional details. Elaborate further your major objective/problem.
3rd paragraph

C – Contribution (What is the possible contribution of your research in the field of accountancy? By of what? Advancing
Accountancy? Improving Theory? Improving the way of practices? By Policies regarding accountancies?) 4 th Paragraph

Significance of the Study:

Who are the people who will benefit from your research?

Mine: Accountants, Business Owners, Potential Researchers, Managers, Future Researchers

Guide in writing the SoS:

1. This study is significant because the results can be used as bases for small businesses that are going to apply or so far
applying the manual accounting system.

This work can be useful for other researchers as a reference who are conducting a similar study.
Questions: Why are you studying this? What should we do

Need to pass: Formulation of the Problem (2021-09-20)

Title

Statement of the Problem

- Specific Problems (1-4)

Statement of the Hypothesis

Conceptual Framework – it shows the flow of your research. It is shown through a diagram.

What is the Concept of your research?

Your IV & DV

What are the indicators or attributes of your IV And DV?

3&5

1st box: Independent Variable: Manual Accounting Systems

- Physical Records
- Special Books
- Manual Bookkeeping

2nd Box: Dependent Variable: Work Performance

- Integrity

- Objectivity

- Professional Competence

- Confidentiality
- Professional Behavior

-----------------------

Manual Accounting Systems Work Performance

Integrity
Physical Records
Objectivity
Special Books Professional Competence

Manual Bookkeeping Confidentiality

Professional Behavior

Figure 1: Conceptual Framework

How to explain:

Example: Figure 1 presents the conceptual framework that will be used in determining the incorrect financial statements
utilized in small and medium enterprises in Pasig City and their impact on decision making of the Owners. The arrow
connecting the boxes indicate

Mine: Figure 1 presents the conceptual framework that will be used in determining the manual accounting systems
utilized in small businesses in Pasig City and their impact on the work performance of the accounting staff.

A major concern of the study is to determine the effects of tax evasion by the sidewalk vendors on the economy of the
city as perceived by the officials of treasury office of Pasig City.

Example: In order to have direction for the research study, the researcher provides a conceptual framework of the
study. The conceptual framework as shown in figure 1 consists of the first and second boxes which represents the
independent and dependent variables of the study. The independent variable: informal money lending which includes
principal amount, and payment periods and the dependent variable; capitalization which includes overhead expenses
and tax expenses. The arrow connecting the boxes indicate the hypothesize relationship between tax evasion of the
sidewalk vendors and its effect on the economy as perceived by the officials of treasury office in Pasig city. Based on the
framework, the study hypothesize that there is no significant impact between the manual accounting system and work
performance of the accountants in small businesses in Pasig city.

Example: Figure 1 shows the conceptual framework of the study which serves as a guide for the better understanding of
the research work.

The first and second boxes represent the independent and dependent variables of the study. The independent variable
which is the manual accounting systems which includes physical records, special books, and manual bookkeeping and
dependent variable work performance which includes integrity, objectivity, professional competence, professional
behavior, and confidentiality. The arrow connecting the boxes indicate the hypothesize relationship between the manual
accounting systems and work performance of the accounting staff in small businesses in Pasig city. The study
hypothesizes that there is no significant impact between the manual accounting system and work performance of the
accountants in small businesses in Pasig city.
Theoretical Framework

This is the structure that can hold or support a theory of a research.

This is the basis of your research.

This is the backbone of your research.

SEC Approach:

S – State the theory: What is the theory?

E – Explain the Theory

C – Contextualize the Theory: How would you explain the application of the theory in your research?

1st paragraph ano theory mo

2nd explain theory

3rd connection to the study

Definition of Terms

Define important terms in your research.

It can be defined through concepts: Conceptual Definition.

It can be defined as it is used in your paper: Operational Definition.

Scope, Delimitation and Limitations of the Study

Scope – Coverage. What is the coverage of your research?

This study intends to look into the manual accounting system and its impact in the work performance of the Accounting
Staff in small businesses in Pasig city.

Example:

The study focuses on determining the impact of the incorrect financial systems of the decision making of small and
medium enterprise owners in Pasig city during the 12-month period of 2021.

The study focuses on determining the impact of the manual accounting systems to the work performance of the
accounting staff in small businesses in Pasig City during the 12-month period of 2021.
Delimitation – san mo pinaliit yung study mo? The factors/attribute/characteristics of your IV & DV.

IV Attributes:

Physical Records

Special Books

Manual Bookkeeping

DV Attributes:

Integrity

Objectivity

Professional Competence

Confidentiality

Professional Behavior

Sample: The investment scams will be furthered/is delimited on the pyramid schemes, and jaisodjaiojda while financial
decisions is further delimited to identifying investment opportunities and risk assessment.

The manual accounting systems will be further delimited to physical records, special books, and manual bookkeeping
while work performance is delimited to integrity, objectivity, professional competence, confidentiality, and professional
behavior.

Limitation:

Review of Related Literature:

2 types of literature – Conceptual Literature and Related Studies

Conceptual Literature – based on books

How will you organize your RRL?

Organize them according to topic/s. Thematic organization, according to theme.

The theme of your RRL is your IV and DV.

In-text citation:

Narrative & parenthetical in text citation

Chapter 3 – Methods and Techniques

Must have a short introduction

Sample: This section includes the research design, the population and sample, the data collection procedure, description
of instrument, and data analysis procedure.

1st part of Chapter 3

RESEARCH DESIGN

What is the design of your research?

The research design is a description of data analysis and strategy of your research.

What would be the basis of your research design?

4 kinds of research designs:

1. Historical Research Design – answers the questions “WHAT WAS?”

2. Descriptive Research Design – if your topic is about “WHAT IS?”, by means your phenomenon is happening today.

3. Experimental Research Design – It answers the question “WHAT WILL BE?”, by means your phenomenon will happen
in the future.

4. Action Research Design – if there’s a problem in your organization, that is action research. This is when you are
involved in the study.

Quantitative – Descriptive Research Design (My design)

Research Strategy:

1. Quantitative Research Design – it is objective measurement, statistical, mathematical, or numerical analysis of data. It
emphasizes Statistics.

2. Qualitative Research Design – It emphasizes the quality of your data.

3. Mixed Method – Only experts use it.

What is descriptive research design?

- The phenomenon is happening right now.

- Quantitative – descriptive research design-> it is a purposive process of gathering, analyzing, classifying, and tabulating
data about prevailing conditions (happening now), practices, beliefs, causes, trends, and cause-effect relationships and
then making adequate and accurate interpretation about/of such data with statistical method.

Sub-Descriptive Research Design:

1. Case Study

2. Survey Research Design

3. Developmental Study

4. Assessment Study/Evaluation Study

5. Comparative Study

6. Correlational Studies

7. Tracer Studies

8. Trends and Projection Studies

9. Ex-post factors studies

10. Documentary Analysis

Sample:

The proposed study will utilize the quantitative – descriptive survey research design/type in the impact of manual
accounting systems to the work performance of accounting staff in small businesses in Pasig City. Quantitative
Descriptive research design is a purposive process of gathering, analyzing, classifying, and tabulating data about
prevailing conditions, practices, beliefs, causes, trends, and cause-effect relationships and then making adequate and
accurate interpretation about/of such data with statistical method.

OCT 22

Methods and Techniques – yun ang gagawin mo sa research mo Chapter 3 is pinaka disensyo
ng study, lahat ng methods gagamitin mo dito lahat ng techniques ay nakalgay dito parang
blueprint
ang nakalagay sa conceptual paradime ay masusunod dahil sa methods that will be used
Imemeasure mo ang iv and dv mo kelangan mo ng research instrument
Kaya ang instrument ay nandito sa chapter 3
Paano mo iaanlyze ang data edi sa statistics sa chapter 6 freq count and method
Weighted mean para mabilang ang iv and db
Kelangan gumamit ng weighted scale
Methodology : 1st sub topic is research design
Criterias for research design
what is the nature of your research
Quantitative descriptive correlational research design- This study will utilize the quantitative
descriptive correlational research design in the Effects of tax evasion by the sidewalk
vendors on the economy of the City as perceive by the officials of the treasury office of Pasig
city. during the fiscal yr 2021
The descriptive research methodology is a design wherein events are recorded, described,
interpreted, analyzed, and compared (Castillo, 2002).
Its objective is to describe systematically a situation, condition or area of interest factually
and accurately.
Under descriptive method, correlational research is commonly employed. In correlational
research, the aim is to describe the strength of relationship between two or more events or
characteristics (sautrock, 2005).

Next sub 2nd topic population and sample or respondents of the study population na sakop
lang ng research
Population - Which where the researcher generalize the findings
These are the persons that have been invited to participate in our research.
It depends on the scope and delimitation of the study
General Principle in determining the sample size:
The bigger the population the smaller the sample size.
The smaller the population the bigger the sample size.
Slovin Formula
Rawsoft Formula
G power Formula

If population is less than 100 it will take all of them as respondents of the study and no
sampling
If more than 100 is kukuha ka ng sample size so mag sasampling Should be representative of
population
gagamit ng scientific formula normally slovins formula ex pag 200 is mga 70 lang or 80 lang
ang pipiliin at eto ay representative ng of population
Paano pipili ng sample na hindi magiging bias at ito yung samplinh
Example :
The subject of this research will be the sidewalkvendors In Pasig Megamarket during the
fiscsal yr 2021
The study covers _200__(blank) which comprise 100% of the total population of
(blank)Sidewalk vendors in (blank)Pasig city mega market
Table ( ) summarizes the distribution of respondents by ( ) and appropriate data on the
population and sample of ( ).

What are the two principles that apply on population and sample?
1. Design – sampling design
Sampling Design:
- Probability sampling design
> A scientific sampling design. All the elements in the population
have an equal chance of being selected.
> Simple random sampling technique
(kwento mo ginawa mo)
In this study

The researcher will go about simple random sampling technique by

means of lottery method. The research will get all the names of the
respondents and will be written on a piece of paper.
- Non-Probability sampling design
> You don’t give the elements the chance of being selected.

2. Size

3rd part

Instrument of the study:

This is the one you’ll use on how to gather your data.

Pilot Testing is validation.

Part 1 of Questionnaire is Demographic Profile

Part 2 – IV and Its attributes

Part 3 – DV and its attributes

*Use scaling in our survey

Pilot Testing – validates your instrument

Consider Ethical Aspects to your research.

1st Ethical Consideration:

1st Procedure: Write a letter to the dean of the college, informing the dean that you are (name) a student of the college
department of PCC who atm is required to conduct a research in marketing.

- tell her the title of your research

- put a small description of your research

- what benefit will your research gain so the dean will know

- who will be the respondents of your study and where will it be conducted?

* wait of the approval of the dean.

2nd Procedure: After the dean has approved to proceed with your research. Create another letter.

Content of Letter:

- Seeking permission to conduct research in that place of your study.

Create another letter for your respondents. – This will be attached to your survey.

Sample:

The mode of data gathering to be used in this survey is questionnaire method. In gathering the data, the research will
carry out the following procedure.
* Explain how long did it take you to gather your data.

* Retrieval Rate & Attrition Rate

Sample:

To determine the manual accounting system of the small businesses in Pasig city, weighted mean and standard deviation
will be used. Similarly, to determine the work performance of the accounting staff in small businesses in Pasig City,
weighted mean and standard deviation will be used.
Chapter 4

Data table – Data Matrix (Right Term)

Example:

If you are presenting only 1 type of data, you don’t need to put it in a data table/tabular form.

You are putting a demographic profile so that the readers of your study will understand what type of respondents you
had.
Format:

Intro: This chapter summarizes and presents the result of the data analysis. The results are presented in a
straightforward and unbiased way.

Problem 1. Description of the Manual Accounting System in Pasig City. (Declarative Problem)

- As an introduction to the IV write a short introduction from the RRL about the IV. You can’t rewrite a citation. 2
citations are not allowed.

- Present your data after the introduction on the table. The table number will be either 1 or 2 with regards to your
demographic profile table.

- Your IV Attributes will have their own tables in my case will be 3 (with regards to how many the attributes it is). Under
each attribute is how many questions it has.

Chapter 4: Presentation, Analysis, and Interpretation of Data

Intro: This chapter summarizes and presents the result of the data analysis. The results are presented in a
straightforward and unbiased way.

Problem 1. Description of the Manual Accounting System in small businesses in Pasig City.

SHORT RRL: According to the Legal Information Institute (2021), It is a bookkeeping system for recording business
activity transactions.

(Table here)

Table 2 Description of the Manual Accounting System in small businesses in Pasig City in terms of: Physical Records.

The data gathered and presented in table 2, brings forth the results of data collected pertinent to the
_______(respondents) accounting staff in small businesses in Barangay Rosario Pasig City agreement on the statements
that measured the ______ description of the manual accounting system in small businesses in Pasig City in terms of
Physical Records. (Analysis) then (Interpretation of the data)

(Table here)

Table 3 Description of the Manual Accounting System in small businesses in Pasig City in terms of: Books of Accounts.

The data gathered and presented in table 3, brings forth the results of data collected pertinent to the
_______(respondents) accounting staff in small businesses in Barangay Rosario Pasig City agreement on the statements
that measured the ______ description of the manual accounting system in small businesses in Pasig City in terms of
Books of Accounts. (Analysis) then (Interpretation of the data)

(Table here)

Table 4 Description of the Manual Accounting System in small businesses in Pasig City in terms of: Manual Bookkeeping.

The data gathered and presented in table 4, brings forth the results of data collected pertinent to the
_______(respondents) accounting staff in small businesses in Barangay Rosario Pasig City agreement on the statements
that measured the ______ description of the manual accounting system in small businesses in Pasig City in terms of
Manual Bookkeeping. (Analysis) then (Interpretation of the data)

(Table here)

Table 5 Overall results of the description of manual accounting systems in small businesses in Pasig City.

(Analysis & Interpretation of the data)

Problem 2. Degree of Impact on the work performance of the accounting staff in small businesses in Pasig City.

SHORT RRL:

(Table here)

Table 6 Degree of Impact on the work performance of the accounting staff in small businesses in Pasig City in terms of:
Integrity.

The data gathered and presented in table 6, brings forth the results of data collected pertinent to the
_______(respondents) accounting staff in small businesses in Barangay Rosario Pasig City agreement on the statements
that measured the ____ degree of impact on the work performance of the accounting staff in small businesses in Pasig
City in terms of: Integrity. (Analysis) and (Interpretation of the data).

(Table here)

Table 7 Degree of Impact on the work performance of the accounting staff in small businesses in Pasig City in terms of:
Objectivity.

The data gathered and presented in table 7, brings forth the results of data collected pertinent to the accounting staff in
small businesses in Barangay Rosario Pasig City agreement on the statements that measured the _____ degree of impact
on the work performance of the accounting staff in small businesses in Pasig City in terms of: Objectivity. (Analysis) and
(Interpretation of the data).

(Table here)

Table 8 Degree of Impact on the work performance of the accounting staff in small businesses in Pasig City in terms of:
Professional Competence.

The data gathered and presented in table 8, brings forth the results of data collected pertinent to the accounting staff in
small businesses in Barangay Rosario Pasig City agreement on the statements that measured the ______ degree of
impact on the work performance of the accounting staff in small businesses in Pasig City in terms of: Professional
Competence. (Analysis & Interpretation of the data)

(Table here)

Table 9 Degree of Impact on the work performance of the accounting staff in small businesses in Pasig City in terms of:
Confidentiality.

The data gathered and presented in table 9, brings forth the results of data collected pertinent to the accounting staff in
small businesses in Barangay Rosario Pasig City agreement on the statements that measured the _____ degree of impact
on the work performance of the accounting staff in small businesses in Pasig City in terms of: Confidentiality. (Analysis &
Interpretation of the data)

(Table here)

Table 10 Degree of Impact on the work performance of the accounting staff in small businesses in Pasig City in terms of:
Professional Behavior.

The data gathered and presented in table 9, brings forth the results of data collected pertinent to the accounting staff in
small businesses in Barangay Rosario Pasig City agreement on the statements that measured the ______ degree of
impact on the work performance of the accounting staff in small businesses in Pasig City in terms of: Professional
Behavior. (Analysis & Interpretation of the data)

(Table here)
Table 11 Overall results of the degree of impact on the work performance of the accounting staff in small businesses in
Pasig City. (Analysis & Interpretation of the data)

Likert Scale – commonly used by researchers. Uses the scale 1-4 & 1-5 mostly. Usually, questions formed using the Likert
Scale is not in question form, but in statement.

Example:

Age – use a bracket. Young adults ranging from 13 – 18, use composite type of answer (nakakaraming answer).

Salary 5,000 – 9,000 or 10,000 – 14,000.

IV Measurement for Audrey (Sample): Very High(5), High(4), Moderate(3), Low(2), Very Low(1).

Sample Question/statement: In terms of Financial Statements, I am very honest.

Sample of Likert Scale Matrix

Scale Range of Score Verbal Interpretation Descriptive

Interpretation
1 1.00 – 1.49 Strongly Disagree Very Low Level of “”
2 1.50 – 2.49 Disagree Low Level of “”
3 2.50 – 3.49 Moderately Agree Moderate Level of “”

4 3.50 – 4.49 Agree High Level of “”

5 4.50 – 5.00 Strongly Agree Very High Level of “”

- Influence, Impact, Effect –

Sample Analyzation:

On the whole, the respondents strongly agree on statements that the ________(IV) level of effectiveness of corporate
governance in Makati sky plaza incorporated in terms of transparency is ________ very high as evidence by the total
mean of ____ 4.69.

On the whole, the respondents strongly agree on statements that the ________(IV) description of the manual
accounting system in small businesses in Pasig City in terms of physical records is _______ very high as evidence by the
total mean of ______ 4.69.
(Tables should only have 3 rows)

The ones inside the table-rows are first: a heading(indicators)

Indicators – statements that measure each of your variable (in my case 3)

Indicators – statements that measure each of your variable (in my case 3)

Grand mean is the total of the weighted mean

What are your statements of Comprehensive Income?

Chapter 5: Summary, Conclusions and Recommendation.

In APA – discussion

In MLA – Summary, Conclusions, and Recommendation.

Content of Chapter 5:

This is the last chapter of your report/thesis.

Introduction: This chapter summarizes the entire study which contains an overview of the research, it gives a brief
restatement of the problem, the procedures, and findings.

Summary:

- The summary of the paper.

- The summary of the paper must not have new information.

- No need to explain the components of each chapter.

- Must be brief and direct to the point.

- No need for summary of chapter 2. Maybe a small introduction.

December 13, 2021

- Summarize the findings of each of the attributes under your variable.

- Put 1st the summary of the study

- Then, Summary of Findings. (Variables, Relationship, Implications of the study)

Implications of the study.

Summary of the study:

- It is not supposed to contain new information, information must only be the ones inside the study.

- The summary is a brief recapitulation of the entire content of the paper.

- Shall be briefly written down, must be direct to the point.

- Very brief, the briefest of the briefs.

- You give what is your study is about, and your title is one of the briefs of the summary.

- Give the first objective of your study.

- Give your research design: Quantitative descriptive correlational research design was used in the study.

- Give the respondents of the study and how you selected them.

- Give the instrument, sampling technique, Statistical tool/s used to treat the data, validation procedure(keys)

- Then go to summary of findings.

Summary of findings:

- New paragraph.

- Kung ilan problem mo they will appear.

- Question: what is your first problem about?(1 st specific problem and so on...)

- State in a declarative form each of the questions.

- Is the relationship significant or non-significant?

Conclusions:

- 1st Major Finding of each of the problem.

Implications of the study – insights of your research, applications deducted from the results of the study.
Recommendation is given with use of the findings of the study.

- Each problem must have its own recommendation

- What to do in the future