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➢Research findings, published or unpublished theories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 3

Summarizing Literature Sources

 What are the
things that must
be included in
the summary of
the literature
source?

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Learning
Learning ● Differentiate a summary from a
Objectives synthesis.
Objectives
AtAtthe endofof
the end thethe
● Construct a good review of
lesson, you should
lesson, you should
be able to do the literature.
be able to:
following:

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 Activity

Author/s
Title of Work
Year of Publication

Main Idea

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 Defining a Summary

Summarizing is a process of explaining the

content of any material in a brief and coherent
manner.

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 Defining Synthesis

Synthesis links multiple summaries coming

from various sources in order to form a
coherent and logical explanation of an
idea or argument.

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 Summary vs. Synthesis

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 Summary vs Synthesis

Summary Synthesis

● Presents ● Combines
information from information from
different parts of the different parts of
individual source each individual
source into a single
narrative
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 Summary vs Synthesis

Summary Synthesis

● Highlights the ● Highlights the

important points important points
of an individual of multiple
source sources

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 Summary vs Synthesis

Summary Synthesis

● Excludes personal ● Includes personal

analysis analysis

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 Summary vs Synthesis
Summary
According to Suarez (2005), it has been
proven that Philippine societal practices in
the 18th century were predominantly
influenced by Spanish culture with Chinese
culture also playing a role.
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EXPLAIN
Synthesis
Suarez (2005) forwards that it has been
proven that Philippine societal practices in
the 18th century were predominantly
influenced by Spanish culture with Chinese
culture also playing a role. Dela Cruz et al.
(2001) and Marquez (2003) add in their
works that these cultures intermingled with
existing indigenous practices.
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 Question

Why is summarizing an essential skill in

research?

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19
 Starting a Summary

● Writing a summary involves identifying essential

information from the source material.

● A good summary is essential to creating a

synthesized discussion in the literature review.

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 Starting a Summary

In writing a summary, the researcher may focus

on the following parts of the material:
• Introduction
• Methodology
• Discussion of results
• Conclusion
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 Starting a Summary

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 Starting a Summary

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 Starting a Summary

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 Starting a Summary

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 Writing a Good Summary

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 Steps in Writing a Good Summary

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 3 Steps in Writing a Good Summary

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 3 Steps in Synthesizing Summaries

1 Set the main argument/s of each synthesis.

2 Group summaries according to idea/argument.

3 Write the synthesis.

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 Synthesizing Literature Review

A literature review and its sub-parts (syntheses)

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 Synthesizing Literature Review

Grouping summaries and their ideas per synthesis

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 Remember

The summary is an essential component of

a synthesis. Make sure that the summary
highlights key ideas, arguments, or findings
from the chosen sources relevant to your
research topic.

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33
 Summary

➢ Summarizing is a process of explaining

the content of any material in an
objective, brief and coherent manner.

➢ A synthesis incorporates multiple

summaries into a single coherent
narrative about an idea or argument.

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40
 Summary

➢ In writing a summary, the researcher may

focus on the following parts of the material:
• Introduction
• Methodology
• Discussion of results
• Conclusion

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42
 Summary

Figure 1: Writing a Summary

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44
 Summary

Figure 2: Writing a Synthesis

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48
References
Cargill, Margaret, and Patrick O'Connor. Writing Scientific Research Articles. Oxford: Wiley-
Blackwell, 2009.

Hart, Christopher. Doing a Literature Review: Releasing the Research Imagination. London:
SAGE Publications Ltd., 1998.

Newing, Helen. Conducting Research in Conservation: Social Science Methods and Practice.
New York: Routledge, 2010.

Neuman, W. Lawrence. Social Research Methods: Qualitative and Quantitative Approaches.

7th ed. Essex: Pearson Education Limited., 2014.

O’Leary, Zina. The Essential Guide to Doing Research. London: SAGE Publications Ltd.,
2004.

Vanderstoep, Scott W., and Deirdre D. Johnston. Research Methods for Everyday Life:
Blending Qualitative and Quantitative Approaches. San Francisco: Jossey-Bass., 2009.