•Research I

•CHAPTER 1 - 3
RESEARCH Design

Presented by
Dr.Velissa C. Rubaya, CPA

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

• To be aware the importance of
Accounting Research
* To know how to write the Research
Chapter 1-3 effectively
RESEARCH

• RESEARCH is a careful,critical,disciplined
inquiry,varying in technique and method
according to the nature ad conditions of the
problem identified, directed toward the
clarification or resolution(or both) of a
problem.

Good
 8-5

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

Sample Problem….
What is the expected output of the proposal?

 Identified the most beneficial learning device

used
 Module enhancement using identified most
beneficial learning device
 Improved teaching methods for online classes

20/23
CHARACTERISTICS OF GOOD
RESEARCH
• Systematic
• Controlled
• Empirical –perceived same manner of all or almost of all
• Analytical
• Objective,unbiased and logical
• Employs hypothesis-guide,tested and not proved
• Quantitative or statistical methods
• Original work
• Done by expert
• Accurate investigation,observation and description
• Patient and unharried activity
• Requires an effort-making capacity
• Requires courage
Scientific Method of Research(Steps)

• 1. Determining(recognizing) the problem

• 2.Forming a hypothesis;
• 3.Doing the library research;
• 4.Designing the study;
• 5.Developing the instruments for collecting data;
• 6.Collecting the data;
• 7.Analyzing the data;
• 8.Determining implications and conclusions from
the findings;and
• 9.Making recommendations for further research.
 RESEARCH TITLE/TOPIC
• In selecting the title, the following points should be taken
care of:
Reflect the theme of the research
Be self-explanatory
Be brief
Language be simple and unambiguous
Be specific to a particular domain
Bracket; arithmetic figures, etc be avoided
Avoid confusing meaning
OPERATIONS
MANAGEMENT Terms/Topics
* The virtual supply chain for
clothing industry
* E-commerce for supply chain
management
*The influence of big data
analytics in effective inventory
management.
*Inventory management for e-
commerce
* The significance of theory of
constraints in production
scheduling.
Source: www.ivoryresearch.com
FINANCIAL MANAGEMENT Terms/Topics
*Consumer satisfaction in e-banking
•Best Risk Management Method in
Manufacturing
•A Comparative study on the setbacks and
benefits of acquisition and merger
•Philippine economy and income tax
•Future commerce and the impact of
manipulating commodity
•Senior citizen investment – a case study of
this portfolio
•Potential risk for the banking sector and
how to avoid them
Source:www.studyclerk.com
SEATWORK
• Prepare an accounting research title that fits to you…Prepare at least
5-10 titles)
• This is good for 10 minutes time
• Your answer shall be posted in the chat box after the said time.
• Thank you!
• Enjoy the learning!
EXAMPLES in Accounting

● Research Title: Accounting Information System

of Selected Private Schools
● Research Methods: Quantitative- Descriptive
Research Method
ACCOUNTING RESEARCH
TITLE
* Benefits of Basic accounting Practices on
Micro-Enterprises

* Accounting Ethics: Benefits on the Business

Performance of Microbusinesses

* Working Accountancy Students’ Income and

Expenses : A Correlation
What are the problems and perspectives in choosing
Research Topics?
• Personal
• Professional
• Time
• Contributions
• Clarity
Parts of Research
Manuscript
CHAPTER I The Problem and Its
Background
●
Introduction
●
Theoretical Framework
●
Conceptual Framework
●
Statement of the Problem
●
Hypothesis
●
Scope and Delimitation of the Study
●
Importance of the Study
●
Definition of Terms
INTRODUCTION
Guidelines in Writing the introduction
•Presentation of the problem
•The existence of an unsatisfactory condition, a felt problem that needs
a solution
•Rationale of the study-reasons why it is necessary to conduct the study
must be discussed
•Historical background of the problem
•A desire to have a deeper and clearer understanding of a situation,
circumstance, or phenomenon.
•A desire to find better way of doing something or of improving a
product
•A desire to discover something .
•Geographical conditions of the study locale
•A link between the introduction and the statement of the problem
THEORETICAL FRAMEWORK
THEORETICAL FRAMEWORK

● Anderson's Online Learning Model

8/23
CONCEPTUAL FRAMEWORK

• RESEARCH PARADIGM – is a diagrammatic

representation of a conceptual framework. It
depicts in a more vivid way what the conceptual
framework wants to convey.
CONCEPTUAL
FRAMEWORK

9/23
Statement of the Problem

• A Research Problem is (1) any significant,

perplexing and challenging situation, real or
artificial, the solution of which requires
reflective thinking; (2) a perplexing situation
after it has been translated into a question
or series of questions that help determine
the direction of a subsequent inquiry.
• -Dewey-
STATEMENT OF THE PROBLEM
1.What is the demographic profile of the
respondents in terms of:
1.1 Age
1.2Gender
1.3Residence
1.4Type of Student
1.5Preferred Learning Device
4/23
STATEMENT OF THE PROBLEM

2.What is the respondents’ final grade in Accounting

Subject (AC 1&2)?

5/23
STATEMENT OF THE PROBLEM

3.What is the respondents’ assessment on the

benefits of the learning device in terms of:
● 2.1 Efficiency
● 2.2Cost- Savings
● 2.3Timeliness
● 2.4Completeness
● 2.5Durability
4.Is there a signicant difference on the benefits6/23
of learning device when grouped by profile?
 STATEMENT OF THE PROBLEM

4. Is there any significant relationship

between the academic performance of the
learners and the learning device used during
online classes?

7/23
Hypothesis

is a tentative conclusion or answer to a specific question

raised at the beginning of the investigation.

* An educated guess about the answer to a specific question

3/23
The null hypothesis is generally denoted as H0. It states
the exact opposite of what an investigator or an
experimenter predicts or expects. It basically defines the
statement which states that there is no exact or actual
relationship between the variables.

The alternative hypothesis is generally denoted as H1. It

makes a statement that suggests or advises a potential
result or an outcome that an investigator or the
researcher may expect. It has been categorized into two
categories: directional alternative hypothesis and non
directional alternative hypothesis.
https://www.statisticssolutions.com/null-hypothesis-and-alternative-hypothesis/#:~:text=A%20hypothesis%20is%20an%20approximate,generally%20starts%20with
%20a%20problem.
10062023
•Ho There is no significant difference
in the benefits of learning device
when grouped according to profile?

•H1 There is a significant difference in

the benefits of learning device when
grouped by profile?
SCOPE AND DELIMITATIONS OF THE
STUDY
Guidelines…
1.A brief statement of the general purpose of the
study.
2.The subject matter and topics studied and
discussed.
3.The locale of the study, where the data were
gathered or the entity to which the data belong.
4.The population or universe from which the
respondents were selected.This must be large
enough to make generalizations significant.
5.The period of the study.This is the time,either
months or years, during which the data were
gathered.
IMPORTANCE OF THE STUDY

• https://www.discoverphds.com/blog/significance-of-the-study
• 10062023
• How do you write the Significance of the Study?
• When writing this section, first think about where the gaps in
knowledge are in your research field. What are the areas that
are poorly understood with little or no previously published
literature? Or what topics have others previously published
on that still require further work. This is often referred to as
the problem statement.
• The introduction section within the significance of the study
should include you writing the problem statement and
explaining to the reader where the gap in literature is.
• Then think about the significance of your research and thesis
study from two perspectives: (1) what is the general
contribution of your research on your field and (2) what
specific contribution have you made to the knowledge and
who does this benefit the most.
• For example, the gap in knowledge may be that the
benefits of dumbbell exercises for patients recovering from
a broken arm are not fully understood. You may have
performed a study investigating the impact of dumbbell
training in patients with fractures versus those that did not
perform dumbbell exercises and shown there to be a
benefit in their use. The broad significance of the study
would be the improvement in the understanding of
effective physiotherapy methods. Your specific
contribution has been to show a significant improvement in
the rate of recovery in patients with broken arms when
performing certain dumbbell exercise routines.
• This statement should be no more than 500 words in length
when written for a thesis. Within a research paper, the
statement should be shorter and around 200 words at most.
 DEFINITIONS OF TERMS
• GUIDELINES…
• 1.Only terms, words, or phrases which have special or unique meanings
in the study are defined
• 2.Terms should be defined operationally, that is, how they are used in
the study.
• 3. The researcher may develop his own definition from the
characteristics of the term defined.
• 4.Definitions may be taken from encyclopedias, books,magazines and
newspaper articles,dictionaries, and the other publications but the
researcher must acknowledge his sources.
DEFINITIONS TAKEN FROM PUBLISHED MATERIALS ARE CALLED
CONCEPTUAL OR THEORETICAL DEFINITIONS.
• 5. Definitions should be as brief, clear , and unequivocal as possible.
• 6.Acronyms should always be spelled out fully especially if it is not
commonly known or if it is used for the first time.
 Chapter II
Review of Related Literature and Studies
• CHARACTERISTICS OF THE MATERIALS CITED
1.The materials must be recent as possible
2019 and up..
2.Materials must be as objective and unbiased
as possible.
3.Materials must be relevant to the study.
4.Materials must not be too few but not too
many… undergrad research may do 10 to 15
per theme or variables…
15 to 25 for masters and 25 and above for
dissertations.
ANSWER KEY
•12 A
•13 C
•14 C
•15 C
•16 A
CHAPTER II Review of Related Literature
● Efficiency
● Cost- Savings
● Timeliness
● Completeness
● Durability
● Learning Device
● Academic Performance
• Synthesis
• (THEMATIC
PRESENTATION)
Types of Presentation (Chapter II)
•Thematic reviews of literature are organized
around a topic or issue, rather than the progression
of time, or organization based solely on the author
or paper.

• Thematic literature review is a collection of paragraphs

where each paragraphs takes information from various
sources to describe or explain ideas or results of similar
studies.

• http://drannejonesuas.learningspaces.alaska.edu/?page_id=177
• 10252023 11:26AM
 APA FORMAT
https://
monroecollege.libguides.com/APA
Review of Related Literature
(
References

Study of Klimova & Prazak (2018) entitled the

“Evaluation of the effectiveness of the use of a
mobile application on students' study
achievements”

10/23
 Additional Docs for Research Proposal Presentation

●
References
(APA Format 7 Edition)
th
●
Questionnaires
●
BREAK TIME
●
5 minutes
CHAPTER III Research Methodology
●
Research Method Used
●
Population and Sampling Frame
●
Description of the Respondents
●
Research Instrument
●
Data Gathering Method and
Procedure
●
Statistical Treatment of Data
What are the problems and perspectives in choosing
Research Methods?
● In Accordance with
● Research Title
● Time allotment
● Budget
● Expertise
● Accessibility
● Other Resources and Interests
 Study limitations

*2nd year students of the BS Accountancy

of the Rizal Technological University-Boni
Campus AY2022-2023

*Used any learning devices during the

online classes

*Will not tackle the technical aspects of

the learning device
19/23
METHODOLOGY

Research Method Used

Quantitative research method
●Is one in which inferential statistics are utilized to determine the
results of the study.

Descriptive-correlational
is a study in which the researcher is primarily interested
in describing relationships among variables,without seeking
to establish a causal connection

11/23
METHODOLOGY

● According to Purpose:Predictive research,Directive Research

and Illuminative Research
● According to Goal:Basic research,Applied Research
● According to the levels of investigation;exploratory
research,descriptive research and experimental research
● According to statistical content:Quantitative research and
Non-quantitative research
● Others
METHODOLOGY
Population Frame
●Second year , BS Accountancy of Rizal Technological
University (Boni Campus) of AY 2022-2023.

●Approximately 198 learners

12/23
METHODOLOGY
Sampling Scheme
Slovin’s Formula

5% margin of error
Minimum sample size of 132

13/23
METHODOLOGY

Description of the Respondent

●Second year
●BS Accountancy
6/23

●Rizal Technological University (Boni Campus)

●AY 2022-2023.

14/23
METHODOLOGY
● Research Instrument
Survey Instrument
Survey questionnaires through google forms
Pretest

15/23
METHODOLOGY

● Research Instrument
Likert Scale

16/23
 METHODOLOGY
● Statistical Treatment of Data
● Percentage

● Weighted Mean

● Correlation Coefficient

17/23
 Chapter IV
Presentation, Analysis, and Interpretation of Data
● Presentation
● Analysis
● Interpretation of Data
 Chapter V
Summary of Findings,Conclusions, and Recommendations

● Findings
● Conclusions
● Recommendations
 8-63

Research Design is
strategy for
Creating a research design answering your
means making decisions research question
using empirical
about: data
•Your overall research objectives and I agree!
approach
•Whether you’ll rely on primary
research or secondary research
•Your sampling methods or criteria for
selecting subjects
•Your data collection methods
•The procedures you’ll follow to collect
data
•Your data analysis methods

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-64

Learning Objective

Understand research
design.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-65

How to create a Research Design

••Step
Step 1:
1: Consider
Consider your
your aims
aims and
and approach
approach

Research question example

How can teachers adapt
their lessons for effective remote learning?

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-66

Some
Mo
st, b
All

not ut
all

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-67

Qualitative research designs tend to be

more flexible and inductive, allowing you to
adjust your approach based on what you
find throughout the research process.
Qualitative research example

If you want to generate new ideas for online teaching

strategies, a qualitative approach would make the most sense.
You can use this type of research to explore exactly what
teachers and students struggle with in remote classes.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-68

Quantitative research designs tend to be

more fixed and deductive,
with variables and hypotheses clearly
defined in advance of data collection.
Quantitative research example
If you want to test the effectiveness of an online
teaching method, a quantitative approach is most
suitable. You can use this type of research to measure
learning outcomes like grades and test scores.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 Practical and ethical considerations
8-69

when designing research

* How much time do you have to collect data and

write up the research?
* Will you be able to gain access to the data you
need (e.g., by travelling to a specific location or
contacting specific people)?
* Do you have the necessary research skills
(e.g., statistical analysis or interview techniques)?
*Will you need ethical approval?

$$
$
$ $
McGraw-Hill/Irwin $ Copyright © 2008, The McGraw-Hill Companies, Inc.
 8-72
Step 2: Choose a type of research
design
Types of quantitative research designs
Quantitative designs can be split into four main types.

(1)Experimental and (2)quasi-experimental designs allow you to

test cause-and-effect relationships

(3)Descriptive and (4)correlational designs allow you to measure

variables and describe relationships between them.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-73

Two common types of activity measures:

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-74

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-75

Product-Level Customer-Level
Activity Organization- Activity
sustaining
McGraw-Hill/Irwin Activity Copyright © 2008, The McGraw-Hill Companies, Inc.
 Types of qualitative research designs
8-76

Cross-functional
Cross-functional Link
Link to to evaluations
evaluations
McGraw-Hill/Irwin involvement
involvement and
and
Copyright © 2008,
rewards
rewards
The McGraw-Hill Companies, Inc.
 8-77

Step 3: Identify your population and sampling

method
Classic Brass
Income Statement
Year Ended December 31, 2005

Sales
Cost of goods sold $ 3,200,000
Direct materials $ 975,000
Direct labor 351,250
Manufacturing overhead 1,000,000 2,326,250
Gross margin 873,750
Selling and administrative expenses
Shipping expenses 65,000
Marketing expenses 300,000
General administrative expenses 510,000 875,000
Net operating income
loss $ (1,250)

Manufacturing
Manufacturing overhead
overhead is
is allocated
allocated to
to products
products using
using
aa single
single plantwide
plantwide overhead
overhead rate
rate based
based on
on machine
machine hours.
hours.
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 8-78

At Classic Brass, the ABC team, selected the following

activity cost pools and activity measures:

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-79

•• Customer
Customer Orders
Orders -- assigned
assigned allall costs
costs ofof resources
resources
that
that are
are consumed
consumed by by taking
taking and
and processing
processing
customer
customer orders.
orders.
•• Product
Product Designs
Designs -- assigned
assigned allall costs
costs ofof resources
resources
consumed
consumed by by designing
designing products.
products.
•• Order
Order Size
Size -- assigned
assigned all
all costs
costs of
of resources
resources
consumed
consumed as as aa consequence
consequence of of the
the number
number of of units
units
produced.
produced.
•• Customer
Customer Relations
Relations –– assigned
assigned allall costs
costs associated
associated
with
with maintaining
maintaining relations
relations with
with customers.
customers.
•• Other
Other –– assigned
assigned all
all overhead
overhead costs
costs that
that are
are not
not
associated
associated with
with the
the other
other cost
cost pools.
pools.
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 8-80

Assign costs to cost pools

using a first-stage
allocation.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-81

Step 4: Choose your data collection methods

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-82
Survey methods

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-83

Observation methods

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-84

Other methods of data collection

Indirect
Indirect factory
factory wages
wages $500,000
$500,000
Percent
Percent consumed
consumed byby customer
customer orders
orders 25%
25%
$125,000
$125,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-85

Secondary data

Factory
Factory equipment
equipment depreciation
depreciation $300,000
$300,000
Percent
Percent consumed
consumed by
by customer
customer orders
orders 20%
20%
$$ 60,000
60,000

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-86

Step 5: Plan your data collection procedures

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-87

Operationalization

Compute activity
rates for cost pools.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-88

Reliability and validity

activities.

..

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-89

Sampling procedures

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-90

Data management

Traced Traced Traced

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-91

Step 6: Decide on your data analysis strategies

Direct Direct Shipping

Overhead Costs
Materials Labor Costs

First-Stage Allocation

Order Customer Product Customer

Other
Size Orders Design Relations

Cost Objects:
Products, Customer Orders, Customers
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 8-92

Direct Direct Shipping

Overhead Costs
Materials Labor Costs

First-Stage Allocation

Customer Product Order Customer

Other
Orders Design Size Relations

Second-Stage Allocations

$/Order $/Design $/MH $/Customer

Cost Objects:
Unallocated
Products, Customer Orders, Customers
McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.
 8-93

Qualitative data analysis

Assign costs to a cost

object using a second-
stage allocation.

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-94

Summary –Process to Create Research

Design

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-95

End of Chapter

Reference:
https://www.scribbr.com/methodology/research-design/
What Is a Research Design | Types, Guide &
Examples
Published on June 7, 2021 by Shona McCombes.
Revised on January 23, 2023 by Pritha Bhandari.

Methods of Research and thesis writing by Jose F.

Calderon and Expectacion Gonzales

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 MAJOR ACTIVITIES
● SEPTEMBER AND OCTOBER – CHAPTER I AND
CHAPTER II
● NOVEMBER -CHAPTER III
● NOVEMBER 17 or DECEMBER 1 = RESEARCH
COLLOQUIUM
● There is a FEE per Group ranging from P500 to
P1,500, will ask the CBEA DEAN’S OFFICE for
the UPDATE
21/23
 8-97

QUESTIONS???LEARNINGS???

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

ASSIGNMENT 11-08-2023:
Research and present your Chapter III
 8-99

• Thank you for Listening!

• Always remember:
“ Success comes out when we surpass rejections
and failures with a happy heart.” Dr.Yzah

2023 Copyright by
Velissa C. Rubaya

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 THANK YOU!!!
“Success comes out when
we surpass rejections and
failures with a happy
heart.”
Dr.Yzah Rubaya
 8-101

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.

 8-102

PRELIMS
Name_____Subject_____ Rm____
ClassDay&Time____Date:___Section:___
I.Essay
What are the parts of Chapter I in Research (in proper order) and
discuss each parts.
II.Application
Write your group research number and title and prepare to draft the
contents of each parts in Chapter I.

God bless!

McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc.