INTRODUCTION

Maria Veronica Joy Binuya, CPA, PhD

 Systematic inquiry that uses disciplined
methods to answer questions or
solve problems. The goals of research
are to develop, refine, and expand a body of
knowledge (Polit & Beck, 2001)
 Thepreservation and improvement of the
quality of human life

“The purpose of research is to serve

man and the goal of research is
good life” (Good and Scates)
 To
discover new facts about known
phenomena
 Tofind answers to problems which are only
partially solved by existing methods and
information
 Improveexisting techniques and develop new
instruments or products
 To
provide basis for decision making in
business, industry, education, government,
and on other undertakings
 To satisfy the researcher’s curiosity
 To satisfy the researcher’s curiosity
 To satisfy the researcher’s curiosity
Research is empirical
Research should be systematic
Research should be valid
Research should be reliable
 Generally, empiricism is the concept that
all knowledge is derived from sense
experience that comes from observation
and experimentation
 All the procedures employed and the data
gathered are perceived in the same
manner by all observers.
Itfollows an orderly and sequential
procedure that leads to the
discovery of truth, solution of a
problem, or whatever it is aimed to
be discovered.
Research should be based on
fact or evidence that is capable
of being justified
Refers to the consistency of the
research and the extent to which
studies can be replicated
If research is reliable, a researcher
using the same methods, conditions,
and so forth should obtain the
results as those found in a prior
study.
 Research is original work
 Research is objective, unbiased, and logical
 Research is done by an expert
 Research is accurate investigation,
observation, and description
 Research is patient and unhurried
 Research requires an effort making capacity
 Research requires courage
Data are gathered from primary
sources of first hand and not from
secondary sources
All the findings and conclusions are
logically based on empirical data
and no effort is made to alter the
results of the research
The researcher uses valid and
carefully designed procedures, valid
data-gathering instruments, and
valid data. He subjects his data to
expert scrutiny.
In fact, every research activity must
be done accurately so that the
findings will lead to the formulation
of scientific generalizations. All
conclusions are based on actual
evidence.
This is to ensure accuracy. Research
that is hurriedly done or conducted
carelessly due to racing against time
may lead to shaky conclusions and
generalizations
Noresearch can be conducted
without the exertion of much
effort.
Research requires courage because
the researcher oftentimes undergo
hazards, discomforts, and the like.
At times the researcher encounters
public and social disapproval. Also,
disagreements with colleagues may
arise.
 Tradition
 Authority
 Inaccurate observation
 Overgeneralization
 Selective observation
 Made up information
 Illogical reasoning
 Ego- involvement in understanding
 Mystification
 To err is human
 Dogmatism
This is accepting that customs,
beliefs, practices and superstitions
are true and are parts of the daily
lives of men. No efforts are exerted
to find out whether they are true or
not.
Thisis accepting without question,
an opinion about a certain subject
which is given by someone who is
considered an authority on the
subject.
This is describing wrongly what
is actually observed
 Thisis establishing a pattern out of a few
instances
 Example: when one happens to travel in a rough
road in a certain province he forms the
impression that the roads in that province are
rough. He does not take the pains anymore to
see if the other roads in the province are also
rough.
 When one sees one or two Ilocano husbands who
are hardworking, responsible and trustworthy
then he concludes that Ilocano husbands are
hardworking, responsible and trustworthy
 Thisis persisting to believe an observed
patter from an overgeneralization and
ignoring other pertinent patters.
 Example: one sees for the first time one or two
prosperous Chinese stores beside a poor,
struggling Filipino store. He forms the conclusion
that the Chinese are more competitive than
Filipinos. So when he sees Chinese and Filipino
store he always has that idea that Chinese are
better businessman than Filipinos ignoring the
fact that there are also poor Chinese
businessmen and there are also very good and
more competitive Filipino businessmen.
Making up information to explain
away conclusion.
Thisis attributing something to
another without any logical basis.
This is giving an explanation when
one finds himself in an unfavorable
situation.
 This is attributing to supernatural power, the
phenomena that cannot be understood.
 This is accepting that there are things which
are beyond human intelligence to understand
and which are reserved only to supernatural
beings
This is an attitude that admits the
fallibility of man.
This is an unwritten policy of certain
institutions and governments
prohibiting the study of topics that
are believed to run counter to the
established doctrines of such
institutions or governments.
The research title serves as the soul of the
research. It shows the research focus of the
study conducted by the researcher. A good
research title should capture the essence of the
study conducted. The research title is
formulated at the start of the research based
on the research problem that the researcher
wanted to answer through the scientific inquiry.
Components:
 specific focus of the study
 respondents of the study
 locale of the study
 Time frame of the research
Topic Financial Accounting Disclosures
Specific Disclosure of Social and Environmental
Topic Activities in Financial Statements and Non-
Financial Reports
Title “The Disclosure of Social and Environmental
Activities in Financial Statements and Non-
Financial Reports of Selected Manufacturing
Firms Among the Top 500 Corporations in the
Philippines”
Topic Social Responsibility Accounting
Specific Corporate Social Responsibility and
Topic Financial Performance
Title “Corporate Social Responsibility and
Financial Performance, The Experience
of Selected Philippine Companies”
Topic Environmental Management Accounting
Specific Relationship of the implementation of
Topic Environmental Management Accounting and
the Financial Performance
Title “The Impact of Implementing
Environmental Management Accounting on
the Financial Performance of
Manufacturing Firms in Davao City”
Topic Accounting Work
Specific Hiring of Undergraduates as
Topic Bookkeepers
Title “Factors and Motivations of Hiring
Undergraduate Students as Bookkeepers:
A Phenomenological Study”
Topic Accounting Profession
Specific Life experiences of CPAs working in
Topic other countries
Title “Lived Experiences of Filipino Certified
Public Accountants Working Abroad: A
Phenomenological Study”
Observation
Interviewing
Documentary Analysis
 a term for an array of strategies for conducting
an inquiry that aims at discerning how people
understand, experience, interpret, and
produce the social world.
 typically includes, but is not limited to,
determining the perspectives of people, or
what is often referred to as the actor’s point of
view.
 Focuses on understanding and meaning is based
on verbal narratives rather than numbers.
Phenomenological Studies
Ethnographic Studies
Case Study
Historical
 Examines the lived experiences of individuals
about a phenomenon through description and
analysis.
 The goal is to describe the lived human
relations or being in the world of people that
are of interest to the researcher (Densin in
Tan, 2003)
The purpose of phenomenology is to
obtain a view into the research
participant’s life worlds and to
understand their personal meaning
constructed from their lived
experiences
 Literally means “writing about people (ethnos=
people, graphia=writing)
 Required in-depth study. It cannot rely on
information obtained through a question and
answer style questioning lasting for a small
period of time but rather on information gained
by living in the groups being investigated and
experiencing culture the way their subject do
(Sarantakos, 1993)
 A case study is an in-depth study of a particular
research problem rather than a sweeping
statistical survey.
 A case is a bounded system. To figure out what
complex things go on within that system. The
case study tells a story of that bounded system
 The design can provide detailed descriptions of
specific and rare cases.
 To be called a case study, it is important to treat
the total study population as one entity
 Typical cases (child with a learning disability,
pupil with special needs, cancer patient)
 Thepurpose is to describe and examine
events of the past to understand the
present and anticipate potential future
effects.

 Concerns with the identification,

location, evaluation and synthesis of data
from the past.
 Four (4) roles of an observer

 complete participant (researcher’s identity is not

known to any of the individuals being observed /
interacts with members of the group as naturally as
possible / becomes one of them)
 participant as observer (participates full in the
activities of the group being studied but also
makes it clear that he is doing research)
 observer as participant (participates lightly in the
activities of the group being studied and makes it
clear that he is doing research)
 complete observer (observes activities of the group
without becoming a participant in those activities)
 Structured
 Informal/Unstructured
 Semi-structured
 Respect the culture of the group being
studied (do not wear expensive clothing or
jewelry when conducting interviews with
impoverished respondents).
 Respect the individual being interviewed
(do not criticize or evaluate the
interviewees actions or ideas).
 Ask the same question in different ways
during the interview. Duc in altum
principle.
 What did you feel about the incident?
 When the incident happened, what emotions
can you recall?
 These are analyses of the written or visual
contents of a document. The purpose of which
is to analyze people’s conscious beliefs,
attitudes, values, and ideas, which are often,
revealed in the documents they produce.
a. Background of the study
b. Objectives of the study
c. Theoretical framework
d. Conceptual framework
e. Research paradigm
f. Statement of the problem
g. Scope and delimitations
h. Significance of the study
i. Definition of terms
Contains the background, history,
and relevance of the problem
Statements that will reinforce the
importance of the problem
Previous researches about the
background of the problem
 States the aim of the study
 Delineates the outcome of
the study
 Guides or directs the entire
content of the research
Theories related on solving
and improving the problem of
the study
Theories related to the study
and its design
The “recipe” or the “blueprint”
of the study
Contains the variables used in the
study
The general steps undertaken in
gathering data and during the
experimentation
Future tense -> Past tense
A flowchart of the variables
related to the study and their
relationships
The most important part of the
study
Must be specific, concise, direct-t0-
the-point, related to the title of
the research
Must be answered through
qualitative means
Contains the general and specific
research questions
(3-10) specific research problems
Delineates the certain limitations of
the study
Delineates the scope of the research
Delineates the scope of the survey
questionnaire/ interview/ or research
instrument used in the study
Beneficiaries:
1. Students
2. Teachers/ scientists/ business
people
3. Parents
4. School
5. Future researchers
Alphabetical
Operational definitions
Used in review of related literature
and studies and throughout the study
a. Review of related literature
b. Synthesis of related literature
c. Review of related studies
d. Synthesis of related studies
e. Overall synthesis
The purposes of this section are to
tell what research has or has not
been done on the problem and to
explain or clarify the theoretical
rationale of the problem.
This section provides a general
picture of the research topic.
1. APA (AMERICAN
PSYCHOLOGICAL ASSOCIATION)
APA citation
4 literatures (articles, blogs,
newspaper clips, excerpts,
nonfictional stories)
2 local sources
2 foreign sources
Summary of the related
literatures
Must be written according to
relevance to the study, in
paragraph form
Highlights of the most important
points of the related literatures and
studies, and why the information
must be included in the study
Will serve as a reference for the
findings of the study in chapter iv