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AE118 Accounting Research Methods - Research Methodology

This document provides an overview of research methodology concepts for accounting studies. It defines research methodology as the process used to meet a study's objectives and answers its research problems. It discusses key elements of research methodology including research design, data collection methods, sampling, instrumentation, and statistical analysis. Research methodology is important to ensure a study's validity, reliability, and ability to generalize findings. The document provides definitions and examples of various research methodology components to guide accounting researchers.

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669 views

AE118 Accounting Research Methods - Research Methodology

This document provides an overview of research methodology concepts for accounting studies. It defines research methodology as the process used to meet a study's objectives and answers its research problems. It discusses key elements of research methodology including research design, data collection methods, sampling, instrumentation, and statistical analysis. Research methodology is important to ensure a study's validity, reliability, and ability to generalize findings. The document provides definitions and examples of various research methodology components to guide accounting researchers.

Uploaded by

AM
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Accounting

Research Methods

Manuel S. Enverga University Foundation


College of Business and Accountancy
Lucena City

RESEARCH METHODOLOGY

JIM B. ACUZAR
อ ัศวิน แสงสุรย
ิ น
ั
Accounting
Research Methods

What is Research Methodology?

Research methodology shows how the research outcome at


the end will be obtained in line with meeting the objectives of
the study. It is the path through which researchers need to
conduct their research.

Research methodology shows how the procedural operations


of the research problem of the study were to be answered.
Accounting
Research Methods

Research design: The framework of research methods and


techniques chosen by a researcher.

Types of Research Design


 Data collection
 Measurement
 Analysis
Accounting
Research Methods

Key Characteristics of Research Design


 Neutrality
 Reliability
 Validity
 Generalization

The research design can be broadly classified as:


 Quantitative
 Qualitative
Accounting
Research Methods

You can further break down the types of research design into
five categories:
 Descriptive
 Experimental
 Correlational
 Diagnostic
 Explanatory
Accounting
Research Methods

Guide Question

Is the design of the study consistent with its aims and scope?
Accounting
Research Methods

Sources of Data. Sources of data may be primary, or


secondary.

 Primary data sources: collected directly from the data


source without going through any existing sources; often
reliable, authentic, and objective in as much as it was
collected with the purpose of addressing a particular
research problem.
Accounting
Research Methods

 Secondary data sources: data that has been collected in


the past by someone else but made available for others to
use; include trade publications, government statistics, and
journals.

Example: National census data collected by the government,


is primary, while the data collected from online source is
secondary.
Accounting
Research Methods

Population of the Study


Population is a complete set of elements (persons or objects)
that possess some common characteristics defined by the
sampling criteria established by the researcher.

Groups of Population
 Target Population: the entire group of people or objects to
which the researcher wishes to generalize the study findings.
 Accessible Population: the portion of the population to which
the researcher has reasonable access; may be a subset of the
target population.
Accounting
Research Methods

Samples and Sampling Procedure

Samples refer to the selected element (people or objects)


chosen for participation in a study

Sampling is the process of selecting a group of people, events,


behaviors, or other elements with which to conduct a study.
Accounting
Research Methods

Sampling Methods

 Probability Sampling – simple random, stratified random,


cluster random, and systematic,.
 Nonprobability Samping – convenience, quota, purposive
(judgmental or expert’s choice sampling), snowball
(networking sampling).
Accounting
Research Methods

Guide Questions

For quantitative research: is the sample representative of the


population in question?

Is the method of selecting the samples clearly described?


Accounting
Research Methods

Instrumentation and Validation

Research instrument is a tool used to collect, measure, and


analyze data related to the research topic.

Examples: Tests, surveys, scales, questionnaries, checklists


Accounting
Research Methods

Validation of Research Instrument

As a process, validation of research instrument involves


collecting and analyzing data to assess the accuracy of the
instrument.

There are numerous statistical tests and measures to assess the


validity of quantitative instruments, which generally involves pilot
testing. An example of test of validity and reliabililty of research
instrument is the Chronbach’s alpha.
Accounting
Research Methods

Guide Question

For quantitative research: is there appropriate discussion on


the validation and reliability of research instrument?
Accounting
Research Methods

Data Gathering Procedure

Discuss the following:


 most appropriate data gathering instrument for the research
study
 permission to conduct the study and administration of
research instrument
 retrieval of the accomplished research instruments
Accounting
Research Methods

Guide Questions

Is there a clear and detailed data collection procedures?


Accounting
Research Methods

Statistical Treatment of Data

Discuss the statistical methods applied in order to achieve the


intent of the objectives of the study.

For example, “To achieve the intent of objective 1 which is to


determine the background characteristics of the respondents,
frequency count and percentage were used.”
Accounting
Research Methods

Guide Questions

Are the statistical treatments/data analyses clearly described?


Accounting
Findings and Conclusion Research Methods
References
Formsplus. (2020). Primary vs secondary data: 15 key differences
and similarities. https://www.formpl.us/blog/primary-
secondary-data

Gumberg Library. (2020). What are research instruments?


https://guides.library.duq.edu/researchinstruments

Populations and sampling. (2020).


https://www.umsl.edu/~lindquists/sample.html

QuestPro. (2020). Research design: Definition, characteristics, and


types. https://www.questionpro.com/blog/research-design/

Sileyew, K.J. (2019). Research design and methodology.


https://www.intechopen.com/books/cyberspace/research-
design-and-methodology
Accounting
Findings and Conclusion Research Methods

THANK YOU
for Listening!

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