CHAPTER THREE: DEVELOPING A RESEARCH PROPOSAL

1.1. The Research Proposal

After the selection of a research problem and setting proper direction for investigation, the researcher should
write out a proposal, or plan for research.

What is the Research Proposal?

The research proposal is a systematic plan which brings to focus the preliminary planning that will be
needed to accomplish the purpose of the proposed study. It is just like a blueprint, which the architect
prepares before the construction of building starts.

1.2. Importance of Research Proposal

The research proposal has the following importance.
 It serves as a basis for determining the feasibility of the project.
 It provides a systematic plan of procedure for the researcher to follow.
 It gives the research supervisor a basis for guiding the researcher while conducting the study.
 It reduces the probability of costly mistakes.

Preparation of a full-fledged proposal is not a one-time endeavor. But it is the result of continuous
modification and amendment through discussions with experts in the field.

1.3. Components of the Research Proposal

There is no a hard and a fast format in scientific research proposal writing. It varies from one organization to
anther and from one country to another.
A. The preliminaries
i. Title or cover page
ii. Table of contents
B. The body
1. Introduction
1.1 background of the study
1.2 Statement of the problem
1.3 Objectives of the study
1.4 Signification of the study
1.5 Delimitation of the study
1.6 Definition of used terms
1.7 Organization of the study
2. Review of the related Literature
3. Research Methodology
C. The supplemental
1. Budget Breakdown
2. Time Schedule
3. Bibliography (Reference)

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 1

A. The Preliminary Parts of A Proposal
I. The Cover page (Title page)

The cover page should be informative, free from any ambiguity and incompleteness. It contains:
Names of the Organization
the title of the research proposal,
If thesis or dissertation proposal
Name of University and the School of Studies,
the name of the graduate student,
faculty or college, the department,
The program of study, and the name of major and co-advisors if.
The place, month and year are put as the last items on the cover page.
The student must make sure that the cover page is free from any spelling and grammatical errors. Title case
letters are recommended in the style of writing although the name of the University and the School of Studies
are usually in bold capital letters. As indicated earlier, the page on which the project title appears is the cover
page.

Title: The title is the most widely read part of your proposal. The title will be read by many people who may
not necessarily read the proposal itself or even its abstract. It should be long enough to be explicit but not too
long so that it is not too tedious usually between 5 and 25 words. It should contain the key words the
important words that indicate the subject. Titles may sometimes be too short to be clear. For instance the title
credit and poverty may suffice as a text book title but it needs to be explicit and say more if it is to serve
usefully as a research title.

Generally there are three kinds of Title

1. Indicative Title: - This type of title states the subjects of the research (proposal) rather than the
expected out come. Example: The role of Agricultural credit on alleviating poverty in low potential
Areas of Ethiopia.
2. Hanging Title: The hanging title has two parts: a general first part followed by a more specific second
part. It is useful in rewording an otherwise long clumsy and complicated indicative title. E.g. Alleviation
of poverty in low potential Areas of Ethiopia: The impact of Agricultural credit.
3. Question Title: Question title is used less than indicative hanging title. It is, however acceptable where
it is possible to use few words say less than 15 words. E.g. Does Agricultural credit alleviate poverty in
a low potential area of Ethiopia?

Sample cover page (for Academic purpose)

AMBO UNIVERSITY
COLLEGE OF BUSINESS AND ECONOMICS
DEPARTMENT OF ACCOUNTING AND FINANCE
___________________________________________________________________________
Impact of Tax Audit on Voluntary Compliance: The Case of Ambo Town
___________________________________________________________________

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 2

Research Proposal Submitted to Department of Accounting and Finance of Ambo University for the Partial
Fulfillment of the Requirements of Bachelor of Art (BA) Degree in Accounting and Finance
By

Ararsa Waqo Tulu

Advisor: Rabira Chala (MSc)

June, 2020
Ambo, Ethiopia

Title of a research project (proposal)

Scientific/ Botanical words/ phrases can be included in the title. The title should be:
Clear, specific and concise as possible
Describe the content of the paper accurately
Contain few words as possible
Easy to understand
Does not promise more than what is in the paper
Does not contain waste of words like “The study of” or “An investigation on”

II. TABLE OF CONTENTS

All the headings or entries in content page should correspond exactly in wordings, fonts and cases with
headings as they appear in the text. The word “title” and “page” in content page is to be avoided and so also
dotted lines connecting headings and respective pages. Notation for subdivisions of sub-headings should not
exceed four decimals. A sample of “Table of Contents” page is shown in below.

Table of Content
ABBREVIATIONS Error! Bookmark not defined.
1. INTRODUCTION Error! Bookmark not defined.
1.1. Background Error! Bookmark not defined.
1.2. Statement of the Problem Error! Bookmark not defined.
1.3. Research questions Error! Bookmark not defined.
1.4. Objectives of the Study Error! Bookmark not defined.
1.5. Significance of the Study Error! Bookmark not defined.
1.6. Scope and Limitations of the Study Error! Bookmark not defined.
2. LITERATURE REVIEW Error! Bookmark not defined.
2.1. Error! Bookmark not defined.
2.2. Error! Bookmark not defined.
2.2.1. Error! Bookmark not defined.
3. RESREACH METHODOLOGY Error! Bookmark not defined.
3.1. Error! Bookmark not defined.
3.4. Error! Bookmark not defined.
3.4.1. Error! Bookmark not defined.
4. WORK PLAN Error! Bookmark not defined.
5. BUDGET PLAN Error! Bookmark not defined.
6. REFERENCES Error! Bookmark not defined.

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 3

7. APPEDIXIS

III. LIST OF TABLES

The LIST OF TABLES comes next to the Table of Contents. Please refer to the sample List of Tables in
below.
LIST OF TABLES
Table1.1 Page

IV. LIST OF FIGURES

The LIST OF FIGURES comes next to the List of Tables. However, if there isn’t any List of Tables, it
comes immediately after the ‘Table of Contents’ page. Please refer sample List of Figures for the proposal
below.

LIST OF FIGURES
Figure Page
1. Map of the study area............................................................Error! Bookmark not defined.

V. LIST OF APPENDICES

As a normal practice a research proposal prepared by under graduate students might not include a list of
appendices. Nevertheless, there were occasions on which lists of appendices were demanded. The supportive
and supplementary technical matters such as formulae, derivations, original data in the form of tables,
ANOVA, legal decision which validate the data of proposal/thesis are given in Appendix /Appendices. It can
be sub-divided into sections such as Appendix Tables, Appendix Figures under Appendices. Please refer
sample Appendix Tables.
LIST OF TABLES IN THE APPENDIX
Appendix Table Page
1. Conversion factors ...............................................................Error! Bookmark not defined.

VI. ABBREVIATIONS (ACRONYMS AND ABBREVIATIONS)

The use of author coined and not common abbreviations are to be avoided or minimized. For author coined
abbreviations use first letter of key words in upper case. List them in alphabetical order of the terms written in
full form. No abbreviations must be used in title or at the beginning of a sentence. Each abbreviation should
be defined in full when it is first used in the manuscript followed by its abbreviation in brackets. Some
abbreviations and symbols such as i.e., e.g., etc. should be italicized. A sample list of Abbreviations or
Acronyms and Abbreviations is shown below.
LIST OF ACRONYMS AND ABBREVIATIONS
CEDA Centre for Economic Development and Administration
CSA Central Statistics Agency

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 4

TC Tax Compliance

VII. ABSTRACT

Is summery which reflect the whole which reflects the whole content of proposal (most of the time upto 250
words).
Abstract should be,
Concise,
Informative and
Should provide brief information about the whole problem to be investigated

The abstract of a proposal should contain the following points:

Title or topic of the research
Statement of the problem and objective
Methodology of investigation
Expected result (tentative only if the researcher starts with formulated hypothesis)
B. The Body

1. INTRODUCTION

The introduction parts of research proposal give pertinent background information on research project and
should be as brief as possible and to the point. The chapter must start on a new page, the chapter heading must
be numbered and all letters are written in bold upper case letters as:
The introduction usually includes:

1.1. Background: Background should be:

Acquaints the reader with the available literature in the area of your study
Should start with broader perspective of the subject area
Should essentially cover the following:
o Overview of main area under study
o Historical perspectives and ideological issues
o Major theories
o Main issues, problems and advances
o Important theoretical and practical issues
o Main findings relating to core issues
o Do not exceed 2-3 type written pages
Example: Suppose you wanted to study the impact of tax audit on voluntary compliance. Your introduction
should cover the following:
 Overview of taxation-economic significance
 Historical perspectives on taxation
 Definition and theories of voluntary compliance
 Issues, problems and advances about voluntary compliance

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 5

  Theoretical and practical issues about voluntary compliance
 Main findings relating to tax audit and voluntary compliance
 The gap you going to fill

1.2. Statement of the problem

 Should identify some of the gaps in the existing literature
 Also identify unanswered questions
 Provide evidence from previous studies about issues supposed to be investigated in the
study
 Should Identify issues that are the basis of your study
 Should Specify various perspectives on the issues
 Should Develop rationale for your study
 Example: Statement of the problem for the study on impact of tax audit on voluntary
compliance, the following should be included:
 the research questions and what literature says about each of them
 Specify various perspectives on the tax audit & voluntary compliance
 Identify gaps in the literature
 Develop rationale for your study

1.3. Research questions/ Hypothesis: underlying hypothesis for undertaking the study, which, by a
discussion of discriminatingly selected reasons, establishes the significance of the problem.
The Hypothesis:
Questions that the research is designed to answer are usually framed as hypothesis to be tested on
the basis of evidence.
It gives direction to the data gathering procedure.

1.4. Objective of the study: that specifies the goals of research, research information to be generated,
research questions to be answered and/or research hypotheses developed and tested. Objectives may
be categorize in to:
The general objective provides a short statement of the specific goals pursued by the research.
The specific objectives are the objectives against which the success of the whole research will be
judged.
Objective should be: SMART
 S-Specific
 M-Measurable
 A-Achievable
 R- Reliable
 T- Time bounded

1.5. Significance of the study (Rationale)

Should explain how important your study is in terms of:
 adding knowledge to the existing body of literature
 addressing a policy concern or help in formulating policy

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 6

 1.6. Scope and limitation of the study
 Scope shows the boundary of your research
 It indicates areas that will be covered in your study thereby informing readers to set their expectations
accordingly
 Limitations refer to methodological issues that you think have impact on the quality of your data or
soundness of your analysis.

1.7. Organization of the study: This section explains what each chapter of the research report consists of
 Example: - The study will be organized in to five chapters. The first chapter deals with the
introduction part. The second chapter will be concerned with presenting the review of the related
literature. Chapter three concerned with methodology. The fourth chapter will treat the analysis of the
data collected. The fifth chapter will bring to an end this study with summary conclusion and
recommendation.

2. LITERATURE REVIEW
Literature review is a critical analysis of the existing knowledge on research problems, objectives and
methods.
It includes strength of previous studies, limitations and the gaps.
It delineates how present study will refine, revise or add to the already documented facts.
It clarifies, strengthens and directs each stage of research and indicates what is new in a proposed study.
It is important to note that it should be relevant and recent review of literature on problem topic.
Objective of the literature review:
To establish familiarity with a body of knowledge and establishes credibility:
A review tells a reader that he knows the research area and knows the major issue.
To integrate and summarize what is known in the area.
A review pulls together and synthesizes different results.
Provides a theoretical background to the study
Helps you in establishing the link between the proposed study and the existing knowledge
Enables you to show contribution of your findings to existing body of literature
Brings clarity & focus to your study
Improve your methodology
Broaden your knowledge base in your research area
Contextualize your findings
STEPS of Reviewed Literature
1. Identify literature related to each research question
2. Organize your literature by grouping issues into separate categories
3. Develop a theoretical framework
4. Develop a conceptual framework
 As you review literature, you should:
 note the knowledge relevant to your theoretical framework has been confirmed
 note theories put forward, criticisms of these and their basis, the methodologies adopted and criticisms

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 7

  examine to what extent findings can be generalized to other situations
 notice where significant differences of opinions of researchers and give your opinion about validity of
the difference
 ascertain areas in which little or nothing is known-the gap in literature

3. Methodology: Research Methodology is away to systematically solve the research problem. It may be
understand as a science of studying how research is done scientifically. It has many elements; research
design, method, procedures and instruments do constitute a part of research methodology.
Methodological elements of the research proposal are briefly discussed hereunder.

a) Design: This section will describe the type of research design to be used will it be survey, quasi-
experimental or experimental design? Will it be cross sectional or longitudinal? Will it be retrospective or
prospective design? It also describes the sequence of events that will occur in conducting the research.
b) Sampling (sample design/ subjects): subjects/samples can be individuals, families, groups, organizations,
states, or countries depend up on the unit of analysis. This section describes how the samples in the study
will be selected.
c) Type and Methods of data collection: This selection outlines type of data and the general plan and
specific steps intended to follow to carry out data collection. This may include survey administrative
procedure, interview or observation procedures, focus group etc. It also includes an explicit statement
covering the field controls to be employed. It is also important to provide a general outline of the time
schedule you expect to follow during the time of data collection. In This section of the research proposal
you should answer questions like:
- How are you going to collect the information you need?
- Where does this data come from?
- Will you use an existing data set, or collect your own (i.e.) types of data needed secondary/
primary)? One should be specific and explain why your are making these choice.
d) Methods of Analysis: This section explains how the data will be analyzed once they are collected.
Usually, more than one analysis is conducted. Each analysis that will be used to meet each objective listed
above should be described. The data analysis section of the research proposal should:
- Specify the procedures you will use, and label them accurately. If coding procedures are to be
used, describe reasonable detail.
- Indicate briefly any analytic tools you will have available and expect to use.
- Provide a well though –out rationale for your decision to use the design, and analysis you have
selected.
- Should be linked to the hypotheses so that it is clear how each hypothesis will be tested.
C. The Supplemental Parts Of Research Proposal
1. Time Table/ Work plan: This section describes the sequence of activities necessary to conduct the
research. It will include the time necessary to complete each activity. In short it is all about “activity
against time”.
Work plan: refers to budgeting of time for the implementation of the research project. This is to assign dates
for the completion of various activities of the proposed research. The researcher should be realistic in
budgeting his/her time.
Note: Time in week (months) or even days

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 8

 Sample work plan:
This research is expected to be completed within one year i.e. from November 2016 to November 2017. The major
activities to be performed are stated in the following Gantt chart.

Note: If there are other activities possible to includes based on the nature of the research
No Activities Nov-Dec Jan.-march Apr May June July- Sep. – Nov-
2016 2017 August Oct. 2017

1. Proposal submission and

approval
2 Developing
Questionnaire and
conducting a pilot test
3 Giving Training for Data
collectors
4 Data collection
5 Data entry
6 Writing up related
literature
7 Data edition, preliminary
analysis
8 Final data analysis
9 Write-up of report

2. Logistics/ Budget Breakdown

The portion of a research proposal sets out the financial resources required for the implementation of the
project. This ensures that the necessary personnel, travel, per diem, equipment, materials and associated
services and expendable supplies (paper, model, literature, etc.) will be available for the project. The
researcher should summarize towards the end all the expenditure under various headings that may include
unforeseen expenditure (contingency allowance of 5 to 10%) as well. The budget estimate must, therefore, be
prepared with utmost care and thoroughness. It must be realistic, as both overestimation and underestimation
should be carefully avoided.

Sample Budget Breakdown Format

Detailed Budget Breakdown

1. Personal cost (2011 E.C budget)
Title No. of Salary /day No. Total
Personnel (birr) of days (birr)
1 Per- diem for the Researchers 2 171 5 1,710
2 Per- diem for data collector 8*2 100 10 16, 000

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 9

 2. Supplies and Publication cost (2011 E.C Budget)
No Budget components Unit Quantity Unit price(birr) Total price(birr)
1. Paper Pack 2 110 220
2. Pen Pcs 8 5 40
3. Photocopy 1,500 0.60 900
4. Printing 150 2.00 300
Total

3. Transportation cost and Communication cost (2011 E.C Budget)

No. Description Expense type Amount Total

(birr) Cost
1 Transportation cost Car (during training, data collectors
supervision & interview)
2 Communication Cost Mobile card 100*15 1,500

Total 4,732
Total Budget Summary (2011)

No. Expense type Ethiopian Budget Year 2009 /2010

Total (Eth. Birr)
1. Personnel cost 48,576.00
2. Supplies &Publication cost (2011 E.C) Budget 4,260.00
3. Transportation & Communication Cost 4,732.00
Subtotal 57,568.00
4. Contingency (5 %) 2,878.40
Total Budget Required 60,446.40

3. Bibliography (Reference): include all works cited or referred to for information while writing the
research proposal. The section contains all published and unpublished scholarly materials like books,
periodicals, documentary materials, pamphlets, statistical abstracts, thesis, dissertation work, annual
reports, etc.
There are several ways of making citation and recording references. The two main systems are:

A. Harvard System: This system uses author’s name, date, and page reference.
Note: Harvard system is commonly used in Business and Economics research.
B. Vancouver System: uses in-text number instead of an author, date, and page reference.
It is used in the natural sciences mainly, Chemistry, Physics and Mathematics.
The rules of scientific references.
 References are listed alphabetically by the author’s last names

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 10

  In cases where articles of the same author are cited, references are listed chronologically. e.g. Geletu
Bejiga, 1997, then follows Geletu Bejiga, 1998 and Geletu Bejiga, 1999 both in the text and the
reference section
 In cases where more than one articles of the same author published in the same year are cited, small
letters, a, b, c etc. are assigned to each article and identified using these letters e.g. Geletu Bejiga,
1998a, Geletu Bejiga, 1998b and Geletu Bejiga, 1998c both in the text and the reference section
 In referring journal articles, the list includes the names of author(s), the title of the journal article
referred as it appears in the journal, the name of the journal (could be used abbreviations whenever
applicable), the volume and when applicable the number of the journal in bracket and the pages where
in the journal the article occurs in this order. e.g. Abrol, I.P., I.S. Dahiya and D.R. Bhumbla, 1975. On
the method of determining gypsum requirement of soils. Soil Sci. Soc. Amr. J. 120(3): 530-535
 In the case of Ethiopian names, the first name of the author (his/her real name) is written first and it is
followed by the first letter (in capital letter) of his / her father’s name; e.g. Tadele, T. Tessema, Z.
 In the text, citation is listed in chronological order. e.g. (Yohannes, 1968; Abrol and Singh, 1975;
Abrol, 1978; Mesfin and Ketema, 1989; Anderson “et al.”., 1995; Seifu, 1998; Abraham, 2000)
 In the text, the first author followed by “et al.” makes citation of an article co-authored by more than
two authors and then the year the article was published.
e.g. Abrol “et al.” (1998) or (Abrol “et al.”, 1998) and not Abrol, Dahiya and Singh (1998) or (Abrol,
Dahiya and Singh, 1998)
 In the reference section, however, the use of “et al.” is not allowed. Rather, the last names and initials
of all co-authors of an article are carefully and correctly entered. e.g. Abrol, I.P., I.S. Dahiya and D.R.
Bhumbla, 1975. On the method of determining gypsum requirement of soils. Soil Sci. 120 (2): 30-33
 As much as possible, citation of unpublished and other sources of materials not readily available in the
library must be avoided or at least kept to a minimum.
1. Book(Single Author)
Title: Tax administration in Ethiopia
Author: Yoseph Adugna
Publisher: Mega Printing Press
Year: 2011 City: Addis Ababa Edition: 3rd
In-text citation Corresponding Bibliography
Beginning of sentence---Yoseph(2011). Yoseph Adugna(2011),Tax Administration in Ethiopia,3rd ed.
End of sentence (Yoseph,2011) Mega Printing Press, Addis Ababa

2. Book(Two Authors)
Title: Tax administration in Ethiopia
Author: Yoseph Adugna and Dechasa Dida
Publisher: Mega Printing Press
Year: 2011 City: Addis Ababa Edition: 3rd
In-text citation Corresponding Bibliography
Beginning of sentence---Yoseph & Yoseph Adugna and Dechasa Dida(2011),Tax Administration in
Dechasa(2011). End of sentence Ethiopia,3rd ed. Mega Printing Press, Addis Ababa
(Yoseph &Dechasa,2011)

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 3. Book(Four Authors)
Title: Tax administration in Ethiopia
Author: Yoseph Adugna, Dechasa Dida,Alem Adem,& Semu Teka
Publisher: Mega Printing Press
Year: 2011 City: Addis Ababa Edition: 3rd
In-text citation Corresponding Bibliography

Beginning of sentence---Yoseph et al(2011). Yoseph Adugna, Dechasa Dida, Alem Adem,& Semu
End of sentence (Yoseph et al ,2011) Teka(2011),Tax Administration in Ethiopia,3rd ed. Mega
Printing Press, Addis Ababa
4. Book section(Single Author)
Section/Chapter title: Administrative costs of VAT in Ethiopia
Book title: Tax administration in Ethiopia
Chapter author: Yoseph Adugna Book author: Degu Alem
Publisher: Mega Printing Press Year: 2011
City: Addis Ababa Edition: 3rd Pages: 250-290
In-text citation Corresponding Bibliography

Beginning of sentence---Yoseph(2011). Yoseph Adugna(2011), Factors affecting Tax audit effectiveness in

End of sentence (Yoseph,2011) Ethiopia, Journal of taxation and public finance, 4(16),15-40.
6. Article in periodicals
Article title: Tax and private investment in Ethiopia.
Periodical name: Quarterly tax review
Author: Yoseph Adugna Year:2011 Date: January 12 Pages: 15-25
In-text citation Corresponding Bibliography

Beginning of sentence---Yoseph(2011). Yoseph Adugna(2011,January 12), Tax and private

End of sentence (Yoseph,2011) investment in Ethiopia, Quarterly tax review, pp15-25.

7. Conference Proceedings
Article title: Tax and private investment in Ethiopia.
Conference publication Name: Proceedings of the 10th annual conference on the Ethiopian Economy
Author: Yoseph Adugna Year:2011 Pages: 42-65
City: Addis Ababa Publisher: Ethiopian Economic Association
In-text citation Corresponding Bibliography
Beginning of sentence---Yoseph(2011). Yoseph Adugna. (2011). Tax administration in Ethiopia.
End of sentence (Yoseph,2011) Proceedings of 10th annual conference on the Ethiopian
economy (pp. 42-65). Addis Ababa: EEA.

8. Report
Title: National Bank of Ethiopia Annual report.
Author: National Bank of Ethiopia Year: 2011
Publisher: National Bank of Ethiopia
City: Addis Ababa

RESEARCH METHODS IN ACCOUNTING AND FINANCE BY: OLANI BEKELE PAGE 12

In-text citation Corresponding Bibliography
Beginning of sentence---NBE(2011). End of NBE. (2011). National Bank of Ethiopia Annual report.
sentence (NBE,2011) Addis Ababa: NBE.

9. Website
Name of webpage: Tax administration in developing countries
Author: Yoseph Adugna
Name of website: Ethiopian Revenue and Customs Authority official website Year: 2011 Month:
January Day: 24
Year Accessed: 2011 Month Accessed: September Day Accessed: 15
URL: http://www.erca.gov.et
In-text citation Corresponding Bibliography
Beginning of sentence--- Yoseph Adugna (2011, January 24). Tax administration in
Yoseph(2011). End of sentence developing countries. Retrieved September 15, 2011, from
(Yoseph,2011) Ethiopian Revenue and Customs Authority official website:
http://www.erca.gov.et

4. Appendices: The need for complete documentation generally dictates the inclusion of appropriate
appendices in the proposal. Appendices of a proposal should include data collection tools, such as consent
forms, letter of introduction to the subject, questionnaire, Interview protocols, and the like. The
appendices section should begin with its own cover page, followed by its own table of contents page.

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