Reshaping Education, Transforming Lives

CHAPTER 3

METHODOLOGY

This chapter gives a summary of the research methods applied in the study. It

covers details about the participants, including the study’s inclusion criteria, participant

characteristics, and the sampling approach. The researcher outlines the chosen research

design and provides the reasoning behind it. Additionally, it explains the data collection

instrument, outlines study procedures, and describes the methodologies used to analyze

the gathered data.

Research Design

This study adopts a quantitative research design with the aim of systematically

exploring the relationship between work flexibility and occupational stress among

accounting professionals in the City of San Jose Del Monte. The quantitative method of

this research will focus on defining trends or occurrences over a larger number of

participants, allowing for the summary of characteristics across groups or connections.

As defined by Adedoyin (2020), the study of phenomena with numerical data and

computational, statistical, or analytical techniques is known as quantitative research. The

positivist paradigm, on which quantitative research is founded, promotes methods based

on statistical dissection and incorporates extra strategies such inferential statistics,

hypothesis testing, mathematical ex position, and surveys with a certain number of

predefined answers. According to Rahman (2020), quantitative research methods don’t

necessarily require a longer amount of time to collect data because they entail a larger
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sample size. Quantitative research methods have certain limitations, such as their

inability to capture the full scope of a phenomenon and their disregard for the experiences

and meanings of test-takers and testers.

This research design involves surveying a large number of accounting

professionals in the City of San Jose Del Monte, applying statistical techniques to

recognize overall patterns in the relations of processes. To collect numerical data on work

flexibility, occupational stress, and relevant variables, structured questionnaires

incorporating Likert scales will be administer. This research methodology enables a

comprehensive investigation of the relationships between work flexibility and

occupational stress among accounting professionals, providing significant insights into

these dynamics.

Participants of the study

This research has four (4) categories: public, private, NGO, and others. First, all

of the respondents of this study must have an experience in the accounting field,

including accounting professionals work designation, employment status, marital status,

and place of work in the City of San Jose del Monte. Including accounting firms located

on City of San Jose del Monte consider as respondents, follow by accounting

professionals working in public, private, NGO, and others. According to the data present

by Business Permit and Licensing Office (BPLO), Public Employment Service Office

(PESO), and San Jose del Monte City Hall.

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According to Slovin’s formula for determining sample size, this study will

consider 100 participants: 25 (twenty-five) accounting professionals working in public,

25 (twenty-five) in private, 25 (twenty-five) in NGOs, and 25 (twenty-five) in others.

In terms of sample selection, this study employs a quota, referral, and

convenience sampling technique except to the data that answer the first statement of the

problem.

Data Gathering Procedure

This study commence with a comprehensive analysis and evaluation of the subject

matter, and following approval from the study title, the study participant physically

deliver a letter requesting approval to the LGU, BPLO, and PESO of San Jose del Monte.

To clarify the purpose of data collection, a visit to the LGU, BPLO, and PESO of San

Jose del Monte arrange, nevertheless, the researcher is recommend to speak with the

respondents' office directly. This study look at how well accounting professionals doing

as view by public, private, NGOs, and others accounting professionals. as well as that

relate to targets, fulfillment, and post-stay emotions.

Quota, referral, and convenience data collection methods use to collect

information from accounting professionals of City of San Jose del Monte, once consent

had been submitted and received. The instructions is very clear that only people who are

employed by San Jose del Monte's LGU, PESO, and BPLO certify as of January to

March 2024 is eligible to respond to the survey/questionnaires, which is intent for

accounting professionals. Respondents to the survey is refer to through private

conversation and email, and the survey is administer using a structure questionnaire.

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During the completion of the survey by the participants, the data is collect, compile,

arrange, and send to the statistician by the researcher.

Instrumentation

There is a quantitative surveys using a questionnaire is being conduct.

Validity & Reliability

The questionnaires was written in English languages. Two (2) professionals in the

field of the study, which included, LGU/PESO accounting firms, BPLO practitioners,

accounting professionals, among others, evaluated once the items chosen sufficiently

reflected the latent variables and the material relevance of the instruments. The validators

were requested to validate the instrument following the specified criteria, which included

excluding, retaining, or adjusting the questionnaire components, to make it more valid

and accommodating for respondents. The participant validators' suggestions were taken

into consideration by the researcher, who also appropriately modified the questionnaires

to make the instrument easier to understand and reliable. The appendices page includes

the validators' profiles attached. The internal consistency of a questionnaire is tested for

reliability using the Cronbach's Alpha Reliability Coefficient for Likert type scales data

analysis tool by the researcher. The assessed questionnaire is unquestionably deemed

trustworthy and construct valid when there is a high correlation, which indicates a high

level of internal consistency. The findings are as follows. The first 20 (twenty) BPLO

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employees and first 25 (twenty-five) BPLO accounting professionals' respondent were

participants.

Statistical Treatment of Data

The response will be analyze using statistical tools included in descriptive

statistics. As soon as the researchers collect the data, it will compile, tally and process

manually and with a computer to determine the accuracy of the results. Moreover, the

data gather will be treated using correlation analysis. It will be use to determine the

correlation between job stress and work flexibility of an accounting practitioners.

To interpret the data pertaining to the demographic profiles of the respondents, the

frequency percentage will be use.

In this study the researcher will use percentage and ranking for demographic profile of

estimated 100 respondents from Public, Private, Non-government organization or other

place of work.

Frequency Distribution (f). It is a range that contains the count of values that exist

within a given category or interval, and hence summarizes the distribution of values in

the collection. Multiply the frequency by the total number of data. The final column

represents the total percentage.

Percentage (%). This tool is use to determine a subset of the total respondents'

profile base on their frequency/tally.

Frequency Percentage Formula:

P = f X 100%

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N
Where:
P = percentage
f = frequency count
N = number of respondents

To assess the level of job-related stress as perceive by the respondents in terms of:

a. Job role;

b. Workloads;

c. Client Demands;

d. Relationship at work; and

e. Technology challenges

Weighted Mean. It is determine by multiplying the likelihood of a given result by the

quantitative outcome associated with it and then adding all the items together.
Weighted Mean Formula:

Where:

Σ = summation

w = the weights

x = the value

To assess the level of work flexibility and occupational stress among the accounting

professionals the 5-Point Liker Scale will be use.

4.51 – 5.00 Strongly Agree

3.51 – 4.50 Agree

2.51 – 3.50 Agree nor Disagree

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1.51 – 2.50 Disagree

1.00 - 1.50 Strongly Disagree

Likert Scale is known in attitude measurement, where in subjects are asked to evaluate a

set of attitude statements using scales with common categories such as “Excellent,”

“Very Satisfactory,” “Satisfactory,” And “Poor.” International Encyclopedia of

Education, 2010.

Pearson's r. This is designed so that the correlation between two or more quantitative

variables. Pearson's correlation is computed by dividing the sum of the xy column (Σxy)

by the square root of the product of the sum of the x2 column (Σx2) and the sum of the y2

column (Σy2). The resulting formula is:

Where:

X = the observed data for the independent variable

y = the observed data for the dependent variable

N = Total number of samples in a population.

r = degree of relationship between X and Y

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