Accounting Research Method

LESSON2 : TYPES OF RESEARCH

A C C O R D I N G T O C AT E G O R Y
 C AT E G O R I E S O F R E S E A R C H

1. According to purpose
2. According to goal
3. According to the levels of
investigation
4. According to the type of analysis
5. According to scope
6. According to choice of answers to
problems
7. According to statistical content
8. According to time element
Types per Category
1. According to purpose

 Predictive or prognostic research

• establishes a close connection between
• characteristics and a prediction of outcome
(health)
 Directive research
• Determines what should be done based on the
findings (specific aim)
 Illuminative research
• Concerned with the interaction of the
components of the variable being investigated
(case studies)
Types per Category
2. According to Goal
 Basic or Pure Research
• is done for the development of
theories
• sometimes called as fundamental
research

 Applied Research
• is testing the efficacy of theories and
principles (experiments)
Types per Category
3. According to the levels of investigation
 Exploratory research
• The researcher studies the variables pertinent to a
specific situation
 Descriptive research
• The researcher studies the relationships of
the variables
 Experimental research
• the experimenter studies the effects of the
variables on each other
Types per Category
4. According to the type of analysis

 Analytic approach
• It attempts to identify and isolate the
components of the research situation
 Holistic approach
• Begins with the total situation, focusing
attention on the system first and then its
internal relationships
Types per Category
5. According to scope

 Action Research
• Done on a very limited scope to solve a
particular problem
Types per Category
6. According to choice of answer to problems
 Evaluation research
• All possible courses of action are
specified and identified and the
researcher tries to find the most
advantageous
 Developmental research
• The focus is on finding or developing a
more suitable instrument or process that
has been available
Types per Category
7. According to statistical content

 Quantitative
 Statistical

 Qualitative
 Non-quantitative
Types per Category
8. According to element

 Historical
• Describes what was

 Descriptive
• Describes what is

 Experimental
• Describes what will be
Types per Category
8. Other Types
 Phenomenological
• Tries to explain certain phenomenon
 Ethnographic
• Study and systematic recording of
human culture
 Grounded Theory
• Involves collection and analysis of
data
Some Sample of Research Titles
according to Type
Group Activity

1. Group class into 6 with 10 members.

2. Share with the group the samples each have

researched on and classify according to what we have
discussed.

3. Make a summary of the group work

Assignment # 3

Present the summary the group had finalized.

Make a tabular presentation using the ff headings:

Title of Article (Industry)

Author(s) / Year

Key Findings

Type of Research

Name of Student (who contributed)

Assignment # 4

Using the data you have research about business decisions guided by
research, summarize your findings in a tabular presentation using the
ff headings:

Author(s) / Year

Title of Article

Industry

Key Findings

Name of Student (who contributed)