ACCTG.

RESEARCH
Acc Res 1
MRS. FELINITA BARROGA, CPA , DBA
Characteristics of formal research (by Leedy and Ormod, Characteristics of research ( cooper and schindler, 2003)
2010)

1. Research originates with a problem or question 1. Purpose is clearly defines

2.Research requires a clear articulation of a goal 2. Research process is detailed

3. Research follows a specific plan of procedures 3. Research design is thoroughly planned

4. Research usually divides the principal problem into more 4. High ethical standards are applied
manageable sub-problems.

5. Research is guided by the specific research problem, 5. Limitations are frankly revealed
question, or hypothesis

6. Research requires the collection and interpretation of data in 6. Adequate analysis for decision maker’s needs is presented
attempting to resolve the problems that initiated the research.

7. Research is, by its nature, cyclical; or more exactly, helical 7. Findings are presented unambiguously
8. Conclusion are justified
9. Researcher’s experience is reflected
 There are four dimensions that are dominant in scientific research
1. Purpose of the research undertaking
2. Application of the overall research findings or results,
3. Type of information gathered and analyzed
4. Time element in the conduct of the research

The four dimensional also serve as the bases of classifying

research as shown in the next slide

DIMENSION OF RESEARCH
 Purpose Application Information Type Time

Descriptive Basic Quantitative Cross-sectional

Explanatory Applied Qualitative Longitudinal

Exploratory

CLASSIFICATION OF RESEARCH
 B
A

AB

RESEARCH CLASSIFICATION
ACCORDING TO PURPOSE
 Descriptive research attempts to describe systematically
a situation, problem, phenomenon, service or program.
 It provides information about some conditions and
describe attitudes towards an issue
 It often uses visual aids such as graphs and charts to aid
reader in understanding the data distribution

DESCRIPTIVE RESEARCH
 Explanatory research attempts to clarify why and how there
is a relationship between two aspects of a situation or
phenomenon under study
 A sub-category of explanatory research is correlational
research-one that emphasizes on the discovery or
establishment of the existence of a relationship, association,
or interdependence between two or more aspects of a
situation or phenomenon

EXPLANATORY RESEARCH
 Exploration refers to an attempt to develop an initial,
rough understanding of some phenomena
 Exploratory Research is a type of research conducted for a
problem that has not been clearly defined.

EXPLORATORY RESEARCH
 Result B
Result A

Result AB

RESEARCH CLASSIFICATION
ACCORDING TO RESULTS
APPLICATION
 BASIC RESEARCH also called pure or theoretical
research, is undertaken to increase one’s knowledge about
certain phenomenon or behavior but does not seek to solve
any existing problem.
 APPLIED RESEARCH refers to a scientific study that
seeks to solve practical problems, rather than acquire
knowledge for knowledge’s sake.
DIFFERENCES OF BASIC AND APPLIED RESEARCH
CATEGORY BASIC RESEARCH APPLIED RESEARCH
(Theoretical Research) (Policy Research)

Purpose Producing knowledge for Producing knowledge for action

understanding

Discipline Usually confined to one discipline Often multidisciplinary

Audience Intended for a scholarly audience or Intended for a public audience of

for specialists policy makers as well as scholarly

Coverage Often narrow in focus as it strives Often comprehensive as it strives for

for precision suitable solution to a real life
problems
 qualitative
quantitative

Quando qaundo

RESEARCH CLASSIFICATION
ACCORDING TO INFORMATION TYPE
 Refers to the systematic empirical investigation of the
quantitative properties of certain subject matter or
phenomenon and the relationship of these properties. It is
primarily concerned with the measurement of attitudes,
behavior, and perceptions.

QUANTITATIVE RESEARCH
 Explores attitudes, behavior and experiences through
methods as interviews or focus groups. It attempt to get an in
depth opinion from participants. Fewer people take part in the
research, but contact with them tends to last longer.

QUALITATIVE RESEARCH
 Category Quantitative Research Qualitative Research

Aim To classify the attributes of the subject of study, The aim is to develop a complete or detailed
count them, and construct statistical models in an description of the attributes of subject of study.
attempt to explain what is observed.

Design All aspects of the study are carefully designed The design emerges as the study unfolds
before the data are collected.

Data-gathering instrument Researcher uses tools, such as questionnaires or Researcher is the data gathering instrument
instrument to collect numerical data

Types of data Data are in the form of numbers and statistics. Data are in the form of words, pictures or
object.

Degree of partiality It is relatively objective as it seeks precise It is relatively subjective since the individual’s
measurement and analysis of target concepts. interpretation of events is important, especially
when using participant observation, in depth
interviews and the likes

Use of Data Quantitative data is more efficient able to test Qualitative data is richer in meaning, but time
hypothesis, but may miss contextual detail. consuming and less able to be generalized.

Researcher’s Participation Researcher tends to remain objectively separated Researcher tends to become subjectively
from the subject matter. immersed in the subject matter.
RESEARCHER CLASSIFICATION
ACCORDING TO TIME DIMENSION

CROSS SECTIONAL
RESEARCH

LONGITUDINAL RESEARCH
 Involves observation of the population, or a representative
subset, at a defined time. It is quick by nature since the
researcher does not have to follow the development of each
subject studied.

CROSS-SECTIONAL RESEARCH
LONGITUDINAL RESEARCH

 Involves repeated observations of the same variable or set

of variables over a period of time. It is often used to study
changes or developmental trends over time.