A COMPARATIVE STUDY ON

INVENTORY MANAGEMENT
PRACTICES BETWEEN
SUPERMARKET
I. UNDERSTANDING THE NATURE AND
ETHICS OF ACCOUNTING RESEARCH
DR. LANI D. DEADA, LPT
BASIC CONCEPTS IN RESEARCH
• What is a research
To search or examine again and again carefully.
Research is a diligent systematic inquiry or
investigation to validate and refine existing knowledge
and generate new knowledge (Burns & Groove, 2007)

A continues process of investigation, gathering of

information, data collection, interpretation and analysis
of data (Adanza E.et.al, 2009)
What is Research?
• Is an academic understanding across discipline. It is a
scholarly process of search and research. It involves
observation, investigation and experimentation on a
subject for any of the following purpose: to discover new
knowledge and paradigm; to develop and improve
standards and protocols; and to test and apply theories or
laws in professional practice (De Belen, 2015).

• A method of acquiring knowledge based on the scientific

method of inquiry to enrich the system of objective
knowledge in the fields of natural and social sciences
(Adeliada B. et.al., 2016)
What is Accounting Research?
• Accounting research is any research and
development that an accountant or accounting
professional may perform before helping companies
make financial decisions. This research examines
things like cash flow, economic performances, sales
success, marketing development, operating costs,
payroll expenses and business taxes.
Importance of Accounting Research
• Accountants then use this information when helping clients make
financial decisions for their firm. They do this by:
• Creating reports: After performing accounting research, financial
and accounting professionals create reports for their clients.
These reports include all data related to their research, including
cash flow improvements and payroll increases.
• Producing charts: Accountants may pair their reports with
various charts detailing financial elements like increasing profits,
decreasing expenses and changes in a company's stock portfolio.
These reports simplify their findings and make them easier to
track.
• Identifying improvement areas: Skilled accountants may
provide expert opinions on their findings, including strong
performance areas and recommendations on what businesses
can do to improve their bottom line. This advice may include steps
like expanding to a new market or introducing a new product.
Importance of Accounting Research
• Accountants then use this information when helping clients
make financial
• Identifying improvement areas: Skilled accountants may
provide expert opinions on their findings, including strong
performance areas and recommendations on what
businesses can do to improve their bottom line. This advice
may include steps like expanding to a new market or
introducing a new product.
• Proper accounting research helps give companies a better
understanding of their financial transactions. Accountants
can discuss things like market changes that influence a
business' operating capital and new taxes that affect their
payroll. By explaining these factors, accountants help their
clients make skilled accounting decisions to improve their
operations.
Important Research Areas in Accounting
• Accountants may research many important fields, including:
• Accounting Information Systems
• Accounting research may help you examine a company's
accounting information systems (AIS) and gauge their overall
efficiency. Research accountants may check all systems
related to collecting, storing and generating accounting
information and determine how well they operate.
• Accountants may then help companies decide when to
upgrade these systems or what new software they may want
to purchase. Some may even help train a company's
accounting team to use this software based on their
research. For example, they may identify the employees who
best understand this software and ask them to focus on
using it.
Important Research Areas in Accounting
• Auditing
• Accountants may also research business audits or all
topics related to audits. For example, they may examine
auditor independence and their credibility by examining
past audits and their success. They may also rate an
auditor's decision-making and data collection skills,
helping improve this overall process for future audits.
• Accountants may also research what reporting methods
auditors use when detailing their findings to tax officials.
Companies can use this audit-related information when
deciding which auditors to hire or when to do an audit.
Important Research Areas in Accounting
• Financial
• Researching a company's financial approach helps
provide insights into its overall operation. For
example, accountants can figure out how
companies make financial decisions and what
information they favor when deciding.
• Accountants may also track a company's cash flow
and see where their money comes and goes. This
information helps companies better understand
their current economic health and helps them
make better decisions.
Important Research Areas in Accounting
• Managerial
• Researching a company's accounting management may
provide many insights into how their team operates. For
example, accountants may evaluate resource allocation in
an accounting department, their budget quality, decision-
making processes, performance incentive quality and
advancement opportunities for entry-level employees.
• Identifying these factors helps companies better
understand how well they treat their accountants and
showcase how better treatment may improve accounting
accuracy. For example, accounting research may help
companies create better compensation packages for
their entry-level accountants.
Important Research Areas in Accounting
• Other Topical Areas
• Accountants may also examine many other research
fields, including taxes, financial education, current
methodologies, accounting psychology and
accounting history. Some may also examine
accounting laws and how these affected the field,
while others may research the common work
environment for accountants.
• This data may help accountants and their businesses
make better financial decisions. For example, they
may identify workplace improvements, like standing
desks and cloud-based data storage, that help
accountants better handle their duties.
Characteristics of Good Research
• Valid & verifiable – This implies that whatever
one can conclude on the basis of the findings
is correct and can be verified by others too.
• Controlled – in the study cause and effect
relationship
Classification & Types
of Research
1. Purposes of Research
• 1.1. Exploratory/ Formulative Research - helps ensure that
more rigorous, more conclusive future study will not begin with
inadequate understanding of the nature of the problem.
• 1.2. Descriptive research – to describe the characteristic of a
population or phenomenon. It seeks to determine answer to
who, what, where and how questions.
• 1.3. Explanatory research – the desire to know “why” to
explain is the purpose of explanatory research. This research
identify the reasons for something that occurs, looks for causes
and reasons.
Other Purposes of Research
1.To discover new facts about known phenomenon
2.To find answers to a problems which are partially
solved by existing methods and information
3.discover previously unrecognized substance and
elements.
4.To provide basis for decision making.
5.To acquire deeper and better understanding about
one phenomena.
Other Purposes of Research
6. To satisfy the researchers curiosity
7. To verify expand existing knowledge
8. To improve educational practices for raising quality of
education.
9. To make work, communication, and travel faster, easier and
more comfortable.
10. To promote health and prolong life.
2. The Use of Research
• Basic research – advances fundamental knowledge
about the human world. Undertaken to produce
knowledge for knowledge's sake.
• Applied Research- scientific study that try to solve
problems or help practitioners accomplished tasks, its
main strength is its immediate practical use.
Types of Applied Research
• 1. Action research is a disciplined process of inquiry
conducted by and for those taking action.
• 2. Impact assessment research – estimate the
impact of the planned change.
• 3. Evaluation research – the process of establishing
value judgement based on evidence about the
achievement of the goals at a proper time. It
measures the effectiveness of a program, policy or
way of doing something.
Types of Evaluation Research
• 1. Formative – is built in monitoring or continuous
feedback on program used for program management.
• 2. Summative evaluation – looks at final program
outcomes
3.Time Dimension of research
• a. Cross sectional – observe at one point in time,
the simplest and least costly alternative.
• b. Longitudinal research– captures features of
people or other unit at a more than one time, more
complex and costly than cross sectional research but
also more powerful
4. On the basis of who will undertake the research
1. Academic Research- A type of research conducted by an
individual in fulfilling for their conferment of an academic title or
degree .

2. Research Project - A research conducted by an individual

or a group or individuals as part of their professional work or
assignment
Classification and Types of
Research
1. QUANTITATIVE RESEARCH METHODS – are research methods that deal with
numbers. It is a systematic empirical investigation using
statistical, mathematical or computational techniques.
• It is primarily concerned with the measurement of attitudes, behavior of
perceptions.
TYPES OF QUANTITATIVE RESEARCH METHODS
1. Survey research is one of the most widely used methods to gather data
especially for conducting business research.
cross-sectional surveys which are needed to collect data from a set of
audience at a given point of time
 longitudinal surveys which are needed to collect data from a set of audience
across various time duration in order to understand changes in the
respondents’ behavior are used to conduct survey research. With the
advancement in technology, now surveys can be sent online through email or
social media.
Types of Quantitative Research…
2. Correlational research is conducted to understand the relationship
between two entities and what impact each one of them has on the
other.
Using mathematical analysis methods, correlational research enables the
researcher to correlate two or more variables.
3. Causal-Comparative research is a method based on the comparison. It
is used to deduce the cause-effect relationship between variables
* also known as quasi-experimental research, it involves establishing an
independent variable and analyzing the effects on the dependent
variable.
In such research, manipulation is not done; however, changes are
observed on the variables or groups under the influence of the same
changes.
2. Experimental research is based on trying to prove a
theory, guided by the hypothesis.
Such research may be useful in business research as it
can let the product company know some behavioral
traits of its consumers, which can lead to more revenue.
In this method, an experiment is carried out on a set of
audiences to observe and later analyze their behavior
when impacted with certain parameters.
Types and Classification of Research
Qualitative Research – Is a method that has a high
importance in business research. Qualitative research
involves obtaining data through open-ended conversational
means of communication. This can be done through
interviews or focus group discussion.
Such methods are of very high importance in business
research as it enables the researcher to understand the
consumer. What motivates the consumer to buy and what
does not is what will lead to higher sales and that is the
prime objective for any business.
TYPES OF QUALITATIVE RESEARCH
Ethnographic research is one of the most challenging
research but can give extremely precise results. It involves
the researcher to adapt to the natural environment and
observe its target audience to collect data. Such a method is
generally used to understand cultures, challenges or other
things that can occur in that particular setting.
Case study research is one of the most important in
business research. Case study research is conducted to
assess customer satisfaction, document the challenges that
were faced and the solutions that the firm gave them.
Phases of Qualitative Study
1. Orientation and Overview
2. Focused exploration
3. Confirmation and closure
c. Mixed Method research design – combination of
quantitative and qualitative research techniques .
Two Common Types of Mixed Research Design
1. Mixed Method research design – the researcher
uses the qualitative paradigm for one phase of the study
and the quantitative paradigm for another phase of the
study.
2. Mixed Model Research – a research mixes both
qualitative and quantitative approaches within the stage
of the study or across the stages of the research
process
 The Research Proposal Process
Selecting a Topic, Identification & definition Methods and tools Contents of the
choosing a title, of variables, devt. of of data collection, research proposal
preparing the working theoretical and conceptual validity and
bibliography, outlining the framework, formulation of
reliability of
paper the major and specific
Literature research tools
problem
Review

Writing a
Idea Problem Procedure
Work Plan research
Generation Definition Design Phase proposal
Phase Phase

• Research Title
• Background of
the Study Research Design, Sources of Data
Population, Respondents and Sample Size,
Sampling Plan and Technique
Review of Foreign Literature, Local Literature, Foreign Studies,
Local Studies, Theoretical and Conceptual Framework, Instrumentation and Validation of Instruments,
Statement of Problems, Scope of the Study, Significance of the Proposed Treatment of the Data
Study, Definition of terms,
INTRODUCTION TO E-RESEARCH
• Concept of E-RESEARCH – is linking people to
resources”, this could mean people putting together to
make use of high performing computers and IT
professionals in order to make easy.
• E-research – is defined as a broader term that
includes non-scientific research but also refers to a
large-scale, distributed, national or global
collaboration in research. It provide opportunities to
see existing researches in a new light.
• Online research / Literature research

• Literature research is one of the oldest methods

available. It is very economical, and a lot of
information can be gathered using such research.
• Online research or literature research involves
gathering information from existing documents and
studies which can be available at Libraries, annual
reports, etc.
• Such research is used mostly by marketing and
salespeople in the business sector to understand the
market or their customers.
Comparison between traditional and e-research
framework
Characteristics E-Research Traditional Research
1. Participants Diversely skilled, distributed research Individual researcher or small
teams local research team

2. Needed Data Generated, stored and accessible from Locally generated, stored and
distributed locations accessible

3. Computation & Large scale, or on-demand computation Batch compute jobs or jobs run
instrumentation or access to shared instruments on researchers own computers or
research instruments

4. Networking Reliant on the internet and middleware No reliant on internet

5. Dissemination of Through websites and specialized web Through print publications &
Research portals conference presentation
Basic Rules for Ethical Research
1. Integrity of the researcher. Researchers must act professionally in
the pursuit of the truth.
2. Acknowledge the sources of information or data used throughout
the text.
3. Deception or misrepresentation must be avoided
4. Informed consent is a principle that is fundamental to the notion of
human rights. . Essential to seek voluntary consent to human
subject.
5. Privacy, Confidentiality and Anonymity. . Essential to seek
voluntary consent to human subject.
Four Principles of Ethical Theory
1. Non-maleficence- researchers should avoid
harming the participants
2. Beneficence – research on human subjects should
produce some positive and identifiable benefit rather
than simply be carried out for its own sake.
3. Autonomy or self determination – research
participants values and decision should be
respected.
4. Justice – all people should be treated equally
THANK YOU!