The first question: One of the tools for acquiring knowledge is observation and experiments.

Discuss this phrase explaining

1- Which of the two methods is more appropriate in the field of

accounting and the advantages and disadvantages of each method
Observation: The process of observing or observing the behavior of phenomena, problems and events and their
physical and environmental components, and following up their progress, trends and relationships in an
organized, planned and purposeful scientific manner, with the aim of interpreting and determining the
relationship between variables, predicting the behavior of the phenomenon and directing it to serve human
purposes and meet his needs.
Advantages of the observation method
‫أ‬- It follows a unique method in the event that the methods of interviews and questionnaire lists cannot be
applied, resulting from the respondents' unwillingness to answer the researcher's questions.
B – The researcher collects his information about the phenomenon in its natural conditions, which increases
the accuracy of the information, which allows recording the incident phenomenon and the behaviors and
behaviors in their natural situation, especially if the respondents do not feel that the researcher observes them
C- The possibility of recording the various factors of behavior of the elements of the phenomenon at the same
time as they occur, which reduces the impact of memory factor interference in the description of the
phenomenon, which achieves the accuracy of recording and thus the accuracy of information.
D- Obtaining information directly and in-depth understanding of the influences to which the elements of the
observed phenomenon may be exposed.
(e) Provides information on observed behavior in realistic situations.
(f) Be unique in obtaining information that may not otherwise be provided. G - Provide a relatively high
predictive ability due to the relative similarity of the conditions of behavior - observed with the expected or
expected behavior.
Harmonization with most research methods such as preliminary and detailed research, case studies and
experimentation.
– Don't rely too much on conclusions
Disadvantages of the method of observation
On the other hand, there are some disadvantages associated with the observation method as a method of
data collection, which are: -
• The possibility of bias by the observer towards certain elements of the observed phenomenon.
• The results of the observation are limited to the period in which the observation was conducted and
the surrounding circumstances at the time, which calls into question the possibility of relying entirely
on its results.
• Possible inaccuracies or errors in recording notes.
• An observation may be influenced by temporal factors that affect its success and the accuracy of its
information.
• It may require an increase in the cost and length of time required for observation in some
circumstances, such as observation of the phenomenon for long periods of time and in difficult
circumstances.
• There are some behavioral issues or problems specific to individuals that may be difficult or impossible
to observe, such as the relationship between spouses.

Page |1
Experiments: It is a set of actions or observations carried out within the context of solving a
specific problem or question to support or deny a hypothesis or scientific research related to a
phenomenon.
It can be said that there are two types of experimental design:
1. Design of experiments under artificial and controlled mode (laboratory experiment)
2. Design of experiments under natural situation and natural environmental conditions (field
experiment). The Field Experiment and each can be addressed as follows:
Advantages of experiments
1- It is characterized by the possibility of isolating the environment for the search for practical reality to reach
the effects of the independent variable in question

2. Through which the results can be generalized and applicable.

3- The degree of internal suitability is very high because the independent variable can be controlled

Disadvantages of experiments
1- The weakness of the effect of the independent variable under study is not natural, but is controlled by the
researcher through the procedures carried out by

2- The artificial environment of the experiment, which results in poor external validity .

2- Types of laboratory experiments

The different types of experimental designs
‫أ‬- Experimental design with before and after testing without control group.
The experimental group is given a test before without a control group and then the treatment is carried
out, and then the dimension test is given to measure the effect of the treatment, and thus the effect of
treatment is measured by measuring the difference between the test score before and the test score
Dimension
‫ب‬- Experimental design with post-test only, with a control group.
An experimental group is developed with another control group where the experimental group is
subjected to the treatment to be measured without the control group being exposed | For this treatment
and here the effect of treatment is measured by the difference between the dimensional test of the two
groups
C - Experimental design with control kit and test before and after

Only the experimental group is subjected to processing, with both experimental and control groups given a
before and after test.

Page |2
Solomon D - four-group design

Two experimental groups and two control groups are prepared, where one experimental group and one
control group give the pre- and post-test and the last two groups give the distance test only

To tighten control over the influencing variables, there are two ways to do so:
• Matching Groups : Matching Groups
• Randomization method
Matching Groups method
The specifications associated with the variables that are likely to affect the dependent variable are defined
and distributed to the different groups.

Randomization method
The sample items are randomly distributed to the four groups, so that each item of the sample has a chance to
choose within the vocabulary of one of the four groups.

Types of observation method

A. Participant Observation
In which the researcher has a positive and effective role, in the sense that he plays the same role, the study
members participate in their behaviors and practices to be studied.
B . Non-participation observation:
In which the researcher takes a position or place and observes events or behavior without the members of the
study sample participating in the roles they play.

There are many other classifications, for example, an observation can be divided into a direct observation and
an indirect observation.

3- Stages or steps of the laboratory experiment

1- Decide that the experiment solves the research problem or addresses it (identifying the
problem)

2- Formulating hypotheses 3- Choosing the experimental treatment 4- Selecting the sample

and matching it to the problem 5- Choosing the appropriate experimental design 6-
Conducting a laboratory experiment 7- Reaching results

8- Analysis of results 9- Writing a laboratory experiment report

4- Requirements for a good experience

1- Absence of systematic error 2- Accuracy 3- Simplicity

4. Estimation of standard error 5. Validity of conclusions

Page |3
Observation procedure
The observation procedure can be summarized in the following steps:
1. Determine the objective, scope, location, and timing of the observation.
2. Setting up a note monitoring card to record information obtained from
3. Ensure the truthfulness of the observation by repeating it more than once.
Record what is observed directly.
There are some guidelines that should be taken into account to activate the
observation-style are:
• Make the observation critically and carefully.
• Note the behavior for an appropriate period of time.
• The traits or characteristics to note must be determined.
• Observe behaviors related to the research problem.
• Focus on observing a limited number of patterns of behavior per unit of time.

5- Which of the two types of experiments (laboratory - field) is

more realistic and whose results can be more generalized and
why?
Field experiment is a research study in practice where independent variables are controlled
by the researcher under conditions that are monitored whenever possible, and here it is worth noting
that field experiments work under a limited amount of control, considering that the researcher may face the
impact of variables that cannot be isolated because they occur in the natural environment, while the laboratory
experiment in a research study in which the researcher fully monitors the impact of other independent variables other
than the independent variable in question. and bring these effects to a minimum. This is done by isolating the
environment for searching for practical reality.

The most realistic: field experiments because their results can be generalized

Second question: Questionnaire lists

1- Definition
Questionnaire: A list of carefully structured questions, selected after testing them according to reliable
responses selected from the selected sample and the aim is to discover what the questionnaire respondents
are doing in belief or feeling. Questionnaire lists are often mailed or managed by researcher

Page |4
 2- Design steps
First: Determining the subject of study in general and the sub-topics that can emerge from it
Second: After that, one or more questions are formulated on each sub-topic.
Third: Conducting a pilot testing on the questionnaire by presenting it to a specific number of
study members or specialists in the field of study before adopting it in its final form, and asking them to
comment on it and indicate the ambiguous or incomprehensible questions, if any, and the
extent to which the questionnaire covers the subject of the research, and to propose
additional necessary questions that were not included in the questionnaire in order to clarify
the objectives of the study if necessary.
At this stage, the questions are evaluated from three angles:
• Validity of questions:
Verify that the questions work to collect all the necessary information and only what is necessary, and
work not to collect what is not necessary.
• Accuracy and security of information:
Achieving this requires designing the questions so as to maximize the chances of obtaining
accurate information, and one of the general guidelines to achieve this goal is that the words
used are simple, understandable, unbiased, unambiguous, and do not bother the respondent, and that
the questions are designed in a way that helps the respondent to remember and makes him
feel cooperative by giving accurate information
• Quality of questions:
One of the rules that are useful in evaluating the quality of questions
o Is the question necessary, i.e. is its answer related to the hypotheses of the
research and its objectives?
o Is there repetition in the questions?
o Is the question multipart, so fragmented.?
o Is the question clear?
Fourth: - Modifying the questionnaire based on the previous suggestions and preparing it in
the final form in preparation for its distribution to the study sample Quality of questions
3. Considerations to be taken into account when designing
1- Drafting the list.
2- Linking the content and purpose of the questions to the nature of the variable being
measured.
3- Type and format of questions
For the first factor in the drafting of the list, the following factors should be taken into
account:
• The appropriateness of the subject of the questions.
• The language in which the questions are formulated in terms of word selection and
accuracy of phrases.

Page |5
 • Questions are arranged where the language of the questionnaire list should validity the
subject's understanding so that it is easy to understand and comprehend.
4- Design rules
There are a set of general rules that the researcher must adhere to when designing the questionnaire list and
formulating questions or even the interview schedule for his research, including:
First, general rules to be observed:
1 – It should not be long. Why? 3- Avoid unwarranted questions Why?
3- Not to complicate the questions and not direct them to complex accurate thinking so as not to alienate the
examined.
4- If the information can be obtained from the records or documents, there is no need to put it in the
questionnaire, but only the questions from which information is obtained are only available to the examiners.
5- The presence of interesting elements that attract the attention of the examined.
6- Each question of the questionnaire should be related to the research problem.
Second: Rules related to the formulation of questions
1- The questions should be clear.
2- Stay away from strange unfamiliar terms.
3- Sentences should be short and expressive.
4- Formulate questions that need to be answered numerically accurately.
5- That one question contains only one idea?
Third: Rules to ensure the truthfulness of the respondents' response:
1- Develop special questions to discover the sincerity of the examinee
2 – Develop questions that may have conflicting answers to discover truth or lies.

Fourth: Rules related to the order of questions:

1- Start with easy questions
2- Arrange the questions logically and sequentially.

5- Disadvantages and advantages

Defects
1- Examinees' answers may be influenced by the way questions are placed that suggest an answer.
2- The difference of the examiners in terms of their experience affects their answers.
3- Fear of some examinees from answering honestly some social considerations
4- Not all examinees may have a level of seriousness.
5- Poor response to answering questionnaire list questions or transferring them from another
respondent, which affects the credibility of the answer and thus its consequences
6- The length of time it takes for questionnaire lists, especially mail mailed.
7- The ambiguity associated with some concepts that takes the time of the researcher, as well as
Features
1- Easy to get information in a short time.
2- A tool to obtain codified knowledge with a specific answer because the same questions are presented
to the examiners and in the same format, unlike the interview.

Page |6
 6. Types of questions received
1- Multiple choice answers
Where a closed question is asked to the participant, and the participant chooses a list of answers or categories
specified in advance, noting that even in realistic questions it may be difficult to provide a range of categories
or answers that cover possible possibilities and enable the interrogator to give an explicit answer.
2- Open and closed questions
1- Closed Questionnaire:
In it, the examinee is asked to choose the correct answer from specific answers and it is stated that it is
clear and easy to answer and does not take time to answer, helping to obtain more data and
information than knowing the reasons and motives.
2- Open Questionnaire
The examinee is left free to express his opinions and through it he can find out the reasons and
motives. But its difficulty is that it requires time and effort from the respondents, and it is difficult for
the researcher to study, analyze and classify the answers.

3. Use ordinal scales

It allows the questioner the flexibility to give distinct responses by giving numerical value to the opinion.
One of the most used of these scales is the Kurt Scale, whether three or five choices
4- Sensitive Questions 5- Eliminating questions
7. How to estimate the reliability of answers
First: Test and retest method
The same questions are directed to the same individuals, but on two occasions the responses are studied both
times and the correlation between them is studied, and the correlation coefficients of the two data sets are
calculated as these provide an indicator of reliability. The fundamental drawback of this method is that it is
often difficult to entice respondents to answer questions the second time and even if they do, they will think
deeply about the questions the second time and give different answers.
Second: Split halves method
The lists of questionnaire s or interviews are divided into two equal halves, perhaps by placing the odd-
numbered respondents in one half and the even-numbered respondents in the other half, where the
responses from the first half are placed in a separate container from the responses from the other half and the
correlation between the two parts is found, calculating the correlation coefficients between them as in the
previous method.
Third: Internal consistency method :
The correlation of each single is found with each other single across the entire sample and the average
between the internal correlation is taken as an indicator of reliability Despite the prevalence of this method, it
requires large calculations and requires the use of computer software, and it should be noted again that
responses to questions may provide high reliability, but the results may be insignificant, if the questions do
not measure what you meant to measure

Page |7
 Question Seven: Compare both internal validity with external
validity ?
It is appropriate to design and conduct a laboratory experiment first, followed by a field
experiment.

Definition
Internal validity : The degree of confidence in causation, i.e. the occurrence of the independent variable (x) leads
to the occurrence of the dependent variable (y) where it is decided to which degree we can say that variable
(x) causes variable y.

Factors affecting internal validity

‫أ‬- History effects
There may be simultaneous events for the timing of the experiment that may unexpectedly affect the
relationship between the independent and the dependent variable, negatively affecting internal validity .

B- Maturation effects
The causal relationship between the independent variable (x) and the dependent variable (y) can be affected
over time and is an uncontrolled variable and the time factor variable is in turn affected by the biological and
psychological factors that the subjects are affected by over time.

‫ج‬- Testing effects

The researcher may want to measure the effect of the independent variable on the variable of response to a
particular treatment by doing a pre-test and then giving the treatment and measuring by post-testing.

D - The impact of the means of experimentation effects

The difference between the first test pre-measurement and the second test post-measurement may be due to
the change in the measurement method used in the experiment and not due to the effect of treatment, which
negatively affects the internal suitability.

E- The effect of bias in the test Selection Bias effects

F- The effect of exclusion from the experiment Mortality
There is no doubt that exclusion in the experimental group affects the causal relationship and
impairs the internal suitability of the experiment

Page |8
Definition
External validity: The degree to which causal findings are generalized to other vocabulary elsewhere.
Factors affecting external validity
A. Interaction of standard test with experimental treatment
It means the negative or positive impact that the pre-test can have in the groups, and
therefore the results cannot be generalized to groups that were not presented to the pre-
measurement.
B. The interaction of the test or selection with the experimental treatment
indicates that the characteristics and conditions of the individuals selected to contribute to an
experiment largely determine the validity of the results for generalization.
C. Interaction of experimental conditions with experimental treatment
It means that individuals who have undergone a particular experiment respond differently
than others who have not experienced the experiment.
The relationship between internal validity and
external validity
1- Both internal and external validity are inseparable and non-independent, and the relationship between
them is inverse, and a good researcher is the one who works to achieve a kind of balance between them
2- Due to the possibility of controlling the independent variable and isolating and controlling other variables in
the laboratory experiment, the degree of internal suitability is high, but the possibility of generalization or
external suitability is low
3. In the field experiment, external appropriateness is greater due to the applicability of the results in other
organizational situations.
Which is more important in the field of accounting?
Internal suitability is a priority because laboratory experiment design is imperative
If external validity and generalization of results are more important, field experience is more appropriate.
Best: external suitability to generalize results

Page |9
 Question Eight: The concept of the target population differs from the
concept of the sample population
1. Explain the difference between these concepts
The target population
includes all the elements and vocabulary of the problem or phenomenon under study, which the researcher
wishes to generalize the results of his study on, the target study population may be a group of joint stock
companies whose shares are traded on the stock exchange, or a group of auditors practicing the profession in
Egypt
Sample Population
It is the population from which the sample was actually drawn may not be the population from which the
researcher planned to use in selecting the sample.
Sample:
It is the part that is chosen to judge the whole, and since the sample is part of a large group of homogeneous
elements or vocabulary called population . Sample characteristics are used to judge the characteristics of the
population as a whole.
Sample Method:
It is the process of selecting the sample, that is, how to select or withdraw the sample in the population to be
examined, so that the selected sample represents the population to be examined the truest representation
and reflects all the characteristics of the population to be examined, including the difference between its
units.
2- Explain the justifications for using the sample questionnaire method
when conducting accounting research
1. Reducing research and study costs,
limiting data collection to a limited number of study elements instead of all elements of the population to be
examined
2. Shorten the time and effort expended:
Following the comprehensive inventory method may take a lot of effort and unjustified time, and the results
reached may be reached in a long time.
3- Speed of reaching the results in order to achieve the objectives of the study, achieving great accuracy in
the results, especially in the case of homogeneity between the vocabulary of the study population.
4. Cases of damage to the sample items, such as the analysis of a blood sample
5. It is not possible to conduct the study on the entire elements of society

3- Sample size determination considerations

1. The degree of homogeneity or variation of the vocabulary of the population to be examined.
2. The nature of the problem or phenomenon studied.
3. The extent of confidence and degree of accuracy that the researcher wants to adhere to.
4- Time, effort and cost required to select the sample

P a g e | 10
 4- The most important steps of sample selection
1. Identify the study population to be researched and define it accurately and specifically.
2. Determine the objectives of the sample questionnaire clearly and accurately, as this is reflected in
helping the researcher in determining the data to be collected as well as the appropriate methods in
obtaining this data
3. Identify the data to be collected, which must be in line with the objectives of the sample questionnaire
and work to achieve them as already mentioned.
4. Determine the degree of accuracy required (e.g. 90% or 95% ....) In light of the anticipated errors and
corresponding risks, it may be a preliminary issue that the degree of accuracy required is directly
related to the sample size.
5. Determine the appropriate method or methods of data acquisition, the appropriateness of which is
determined in light of the research subject and the subjects of the study ... Etc.
6. Defining the frame, all sampling units or their vocabulary that cover the study population as a whole,
and the frame should be clearly and accurately defined so that this is reflected in the accuracy of the
sample selection.
7. Sample selection There are many methods for sample selection that should determine the sample size
and degree of accuracy required, as well as taking into account the elements of time and cost.
8. Pre-testing: This means the need to conduct a preliminary experiment of the method of collecting the
required data, as such a test may reveal difficulties and problems that can be avoided before
proceeding with data collection, and then work to avoid their occurrence, which is necessarily reflected
in the accuracy of the data and thus the accuracy of the search results.
9. Organizing field work for data collection, including the use and training of assistants if necessary, and
developing solutions and remedies for many potential problems and difficulties.
10 - Data Tabulation, Analysis and Conclusions

5- Types of samples
1- Probability samples
First: Simple random sample
This type of specimen has the following characteristics:
1- There is an equal probability for all population items to appear in the sample vocabulary.
2- The choice of any item from the study population does not affect the choice of other vocabulary. 3
3- - Not to divide the study population into any kind of classes, categories, etc.
4 – The sample items are chosen randomly
Second: Regular random sample:
The items of this type of sample are selected on the basis of equal distance, interval or range between the
items of the sample, and the sample items are selected in the following steps :
1. Identify a random starting point, which represents the first item of the sample.
2. Determining the interval or range between each single and the other, and is done by dividing the
population by the number of sample items, for example, if we have a population whose vocabulary is
single, and the sample size was 100 items
3. A fixed number that represents the separator or range that is selected is added to the first randomly
selected single, then to the second single after it is selected and so on...

P a g e | 11
Third: Multi-stage or cluster random sample
This type of specimen has the following characteristics:
(1) Dividing the study population into main divisions according to an appropriate criterion.
2) This is followed by the division of the main divisions into other subdivisions in follow-up stages according to
appropriate criteria with each stage.
(3) Selection is made at all stages of the division of society randomly
Fourth: Stratified Sample
This type of specimen has the following characteristics:
1- Dividing the original study population into non-overlapping strata according to certain characteristics.
2- The relative weight of each layer is determined from the total layers of the predetermined study
population.
3- Determining the percentage of sample members from each layer and in proportion to the relative weight of
each layer
4- The sample items are drawn randomly from each layer
2- non-probability samples
Fifth: Quota Sample or Quota Sample
It is used if the researcher deliberately focuses on certain characteristics in the sample vocabulary to serve the
purposes of the research. This type of specimen has the following characteristics:
1- The existence of a clear impact of the characteristics that the researcher focuses on on the objectives of the
study concerned
2- The possibility of dividing the study population into groups or categories based on those characteristics on
the basis of which the quota sample was identified and selected
Sixth: Intentional or Purposeful Sample
Sometimes the researcher seeks to achieve a specific goal or purpose of his study, so he selects the sample
members to serve and achieve this purpose or goal. This type has the following characteristics:
(a) The justifications for the use of the intentional sample depend to a large extent on special estimates and
certain objectives in the mind of the researcher selecting the sample.
B- The intentional sample does not have to reflect the study population truthfully
C- There are many reservations that must be taken into account when the researcher interprets the results
reached from the use of this method.
Seventh: The Judgment Sample
Where the sample elements are selected based on the researcher's experience in the research topic
Eighth: Chance sample or facilitated sample
The researcher resorts to adopting the available samples, where the vocabulary is selected according to its
presence and in an unspecified manner in advance
Considerations in the light of which the researcher determines the appropriate
sample method for his research
1- Or the target population is small, so there is no need to take a sample of it
2- If the society is large, the available sample is taken and the question is whether
3- If the study population contains categories or can be divided into categories, the method of simple random samples is
followed.
4- If the extent between the vocabulary of the population can be determined, the method of systematic randomness is
used
5- If the study population contains geographical groups, the cluster sample method is used
6- If the study population can be divided into non-overlapping strata, the stratification method is used

P a g e | 12