ACCOUNTING RESEARCH

METHODS – 301

REVIEW OF RELATED
LITERATURE
CHAPTER 2: REVIEW OF LITERATURES

• Review of Related Literature includes:

➢Research findings, published or unpublished theories

and principles formulated by experts or authorities in
some field or discipline; and

➢Ideas or opinions of experts contained in books,

pamphlets magazines and periodicals

Laguna College of Business and Arts

CHAPTER 2: REVIEW OF LITERATURES

• It should be written in terms of the purpose of the

study

• It should give more weight to studies considered

more authoritative as evaluated and should give
reference to primary rather than secondary sources.

• It should be organized thematically to conform to the

specific problems

Laguna College of Business and Arts

CHAPTER 2: REVIEW OF LITERATURES

• It should be synthesized such that evidence from all

the studies reviewed would get an overall
understanding of the state of knowledge in the
problem area.

• The synthesis should show the interrelationships of

the studies reviewed, clearly pointing out the
similarities and differences of these studies to the
present work.

Laguna College of Business and Arts

Writing the Review of Related Literature

Lesson 1

Relevant Literature Sources

How can you
make the
literature of your
study more
related to each
other?

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Learning ● Differentiate primary and
Learning secondary sources of data
Objectives
Objectives
AtAt the end of
the end of thethe ● Select relevant literature for
lesson, you
lesson, youshould
should your quantitative study
be able to do the
be able to:
following:

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 Question

What are the different sources of data

the literature review of your study?

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11
How do you select relevant
literature for your study?

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 Sources of Data

1. Primary sources of data

2. Secondary sources of data

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 Primary Sources of Data

This refers to literature that contains first-

hand evidence.

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 Question

For quantitative studies, it is important to

gather statistical data from primary
sources of related literature.

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16
 Primary Sources of Data

Primary sources of data can give

authoritative and credible support for the
findings of your study.

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 1. Original publications of
Examples of research, thesis, & dissertation
Primary 2. Field notes of field researchers
Sources of 3. Spreadsheets with raw data
Data
4. Experimental results

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 Secondary Sources of Data

This refers to interpretation of data and

summaries of results from primary sources.

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 Secondary Sources of Data

This kind of source of data helps researchers in

gaining a wider background of knowledge.

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 1. Textbooks
Examples of 2. Encyclopedia
Secondary 3. Magazine and newspaper
Sources of clippings
Data 4. Interpretation of surveys
5. Biographies

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 Question

Why must secondary sources of data

be included in your review of related
literature?

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25
 Purposes

1. Giving credibility to your study

2. Providing a detailed overview of existing

literature

3. Fitting results of study to existing literature

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27
 Guidelines in Selecting Literature

1. Select literature based on your Statement of

the Problem (SOP).

2. Select literatures that are related to your

specific topic and field of interest.

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 Guidelines in Selecting Literature

3. Select literature that uses evidence.

4. Select literature that are current (5 years and

above - 2015).

5. Select literature published locally and

internationally.
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 Tip

When searching for online literature,

use the specific topic of your study
as keywords on the search engine.

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31
 Summary

➢ Primary sources of data contain first-hand

evidence, raw experimental results or survey
data from different studies.

➢ Secondary sources of data contain summaries

of results of literature, articles, and studies
related to your topic.

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38
 Summary

➢ Selecting relevant literature sources is

guided by the statement of the problem,
related to the specific topic, backed by
evidence, published currently, and
published locally and internationally.

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40
 Wrap Up
Summary

41
42
43
References

Creswell, John. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches.
California: SAGE Publications Ltd., 2013.

Fink, Arlene. Conducting Research Literature Reviews: From the Internet to Paper. 4th ed.
California: SAGE Publications Ltd., 2014.

Georgia State University (GSU). Literature Reviews: Types of Literature. Identify Databases &
Resources to Search. Last modified March 10, 2020.
https://research.library.gsu.edu/c.php?g=115595&p=753881.

Kumar, Ranjit. Research Methodology: A Step-By-Step Guide for Beginners. 3rd ed. California:
SAGE Publications Ltd., 2011.
References
Neuman, W. Lawrence. Basics of Social Research: Qualitative and Quantitative Approaches. India:
Pearson Education Inc., 2007.

Ridley, Diana. The Literature Review: A Step-by-Step Guide for Students. 2nd ed. California: SAGE
Publications Ltd., 2012.

Shi, Shufang. Literature Review: An Overview. 2006.

https://web.cortland.edu/shis/651/LitRevOverview.pdf

Streefkerk, Raimo. Primary and Secondary Sources. Last modified September 23, 2019.
https://www.scribbr.com/citing-sources/primary-and-secondary-sources/

Vanderstoep, Scott, and Deirdre Johnston. Research Methods for Everyday Life: Blending
Qualitative: Blending Qualitative and Quantitative Approaches. California: Jossey-Bass, 2009.
References

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