ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 1

Course Description This course will enable students to identify and apply appropriate research methodologies in order to plan,
(CD) conduct and evaluate basic research in the organization particularly in accounting. Among topics discussed is
the introduction to research methodology and developing research proposal. The course is designed to equip
students with skills necessary for advanced research in accounting areas. Topics covered will include
identification of research problems, development of research hypotheses, research design, data collection and
processing, statistical tests, interpretation of results, and writing of research reports. Selected papers and
topical research issues will also be discussed. The emphasis will be on the application of the research methods
to solving accounting-related problems.

This course examines contemporary issues in accounting research. The course covers a wide range of
accounting research topics and explores the current boundaries of accounting research. The course will focus
on recent research studies that have been published in top accounting journals. The objectives of this course
are to: gain an awareness of the different types of accounting research; learn how to read and evaluate
academic accounting studies; develop an understanding of recent accounting research relating to a wide range
of topics; and develop the skills needed to do more in-depth study on a current accounting topic.
Course Learning At the end of the course, students are expected to:
Outcomes (CLO)
1. Translate and summarize academic accounting research papers,
2. Locate accounting standards and apply them to various situations
3. Prepare and conduct empirical archival research, and
4. Recognize the value and limits in research for the professional practice of accounting.
Evidence of Learning/ To assess the students acquired competencies and/or learning outcomes, the teacher will facilitate the
Assessment Tools following assessment:

1. Exercises (chatrooms)
2. Research Synthesis
3. Research Paper
Module requirements All activities must be uploaded in NEO LMS (please check your timeline for guidance).
submission instructions
Topics (Coverage) Preliminary

1. Plagiarism
2. Introduction to Research and Research Design
3. Research Methods
4. Review Classic Accounting Research
Midterm

5. Review Classic Accounting Research

6. Research Writing Process
Pre-finals

7. Writing of Accounting Research: Topic Selection and Research problem

8. Writing of Accounting Research: Related Literature Review
Finals

9. Writing of Accounting Research: Research Design

10. Writing of Accounting Research: Presentation of Accounting Result
Students of the Bachelor of Science in Accountancy (BSA) and Bachelor of Science in Accounting Information
Target Participants System (BSAIS) programs

Learning Time: Academic Year 2020-2021, Second Semester

February - June 2021

Means for Learner Students may contact the teacher for assistance and guidance to the following links:
Support Mr. Michael SM. Bojra
Email: michaelborjacard@gmail.com
Facebook: Michael Borja

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 1

Icon used in the Modular Learning Packets

Activation of your prior knowledge icon.

These include introduction of the topic and preliminary activities and/or exercises (not graded)

Acquisition of new knowledge icon.

This is the learning part of the module where content about the topic/lesson is being discussed.

Acquisition of new knowledge icon (for online references transcription)

This is the learning part of the module where other learning tools such as video or e-books about
the topic/lesson is being discussed.

Application of acquired knowledge and/or competency icon.

This learning part of the module where the acquired competency and knowledge will be practiced
(may be graded or not)

Assessment of acquired knowledge and/or competency icon.

This learning part of the module where the acquired competency and knowledge will be evaluated
through different assessment activities (may be graded or not)

Resources icon.

This part of the module provided other additional reading materials and/or references for the
student to use in their self-paced learning.

Timeline icon.

This part of the module indicates the activity timeline as guide for the students (instructions,
submissions dates and other announcements).

Rubrics icon.

This part of the module indicates how the student activities will be graded.

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 1

What comes into your mind when you hear the word research?
What comes into your mind when you hear the word accounting research?
In your own opinion why do we need accounting research?

Before we proceed to accounting research, we need to discuss first plagiarism

and ways to avoid it.

Plagiarism
According to the article written in plagiarism.org (2017), Plagiarism is defined by Merriam-Webster
online dictionary as, to plagiarize is to
• to steal and pass off (the ideas or words of another) as one’s own
• to use (another’s production) without crediting the source
• to commit literary theft
• to present as new and original an idea or product derived from an existing source

Plagiarism is also an act punishable by law under RA 10372 which superseded RA 8293 of 1997
otherwise known as “Intellectual Property Code of the Philippines.”. Plagiarism is also forbidden as per
school policy as written in the student’s handbook.

The following activities are also considered plagiarism as published in the article of plagiarism.org
(2017):

“ • turning in someone else’s work as your own

• copying words or ideas from someone else without giving credit
• failing to put a quotation in quotation marks
• giving incorrect information about the source of a quotation
• changing words but copying the sentence structure of a source without giving credit
• copying so many words or ideas from a source that it makes up most of your work, whether you give
credit or not (see our section on “fair use” rules) “

In the knowledge base of scribbr, there are four types of plagiarism: These four types are Copy-and-
paste plagiarism, Mosaic Plagiarism, self-plagiarism and Global Plagiarism.
Copy-and paste plagiarism – also known as direct plagiarism where the writer/researcher directly copies
the idea/paragraph without citation.

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 1

Mosaic plagiarism – putting different ideas from different sources without citation.
Self-plagiarism – when referring to your own idea discussed in a separate paper without citing your
previous work.
Global plagiarism – when you represent yourself as the owner of the work even when you are not

How to avoid Plagiarism

In the article of Calona (n.d.), she identified 5 ways to avoid plagiarism:
1. Cite your sources – cite the sources of your ideas when it is not your own.
2. Include quotations – when you copy the idea word for word make sure to enclosed it in a
parenthesis.
3. Paraphrasing – reorganizing the words but the same idea
4. Presenting your own idea – expressing own interpretation on the topic but make sure it is your
own idea.
5. Using a plagiarism checker – there are software on the internet that can be used to check
whether the paper is plagiarized or not such as Turnitin etc.

What is citation?
Citation is disclosing the sources of your idea to the readers (plagiarism.org, 2017). In citing the sources
the details that should be shown are the following (plagiarism.org, 2017):
• Authors information
• Title of the work
• Name and location of the company that published the paper
• Date of the publication
• Page number of materials borrowed

In research there are many types of citation styles. However, in this subject we will be using the
American Psychological Association (APA style) documentation.

Visit this site: https://plagiarism.iu.edu and watch the tutorials and register
for certification test

Take the certification test and save the certificate in PDF format and upload it
to NEO LMS. Below is an example of the certificate.

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 1

Plagiarism.org, https://plagiarism.iu.edu/,
https://www.mendeley.com/guides/apa-citation-guide,

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 1

Activity
Name of Activity Date of submission Remarks
Number

Activity 1 Take Certification Test February 5, 2021 Upload your

Certificate in NEO
LMS

CARD-MRI Development Institute, Inc. Modular Learning Page 6 of 5

 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

Course Description This course will enable students to identify and apply appropriate research methodologies in order to plan,
(CD) conduct and evaluate basic research in the organization particularly in accounting. Among topics discussed is
the introduction to research methodology and developing research proposal. The course is designed to equip
students with skills necessary for advanced research in accounting areas. Topics covered will include
identification of research problems, development of research hypotheses, research design, data collection and
processing, statistical tests, interpretation of results, and writing of research reports. Selected papers and
topical research issues will also be discussed. The emphasis will be on the application of the research methods
to solving accounting-related problems.

This course examines contemporary issues in accounting research. The course covers a wide range of
accounting research topics and explores the current boundaries of accounting research. The course will focus
on recent research studies that have been published in top accounting journals. The objectives of this course
are to: gain an awareness of the different types of accounting research; learn how to read and evaluate
academic accounting studies; develop an understanding of recent accounting research relating to a wide range
of topics; and develop the skills needed to do more in-depth study on a current accounting topic.
Course Learning At the end of the course, students are expected to:
Outcomes (CLO)
1. Translate and summarize academic accounting research papers,
2. Locate accounting standards and apply them to various situations
3. Prepare and conduct empirical archival research, and
4. Recognize the value and limits in research for the professional practice of accounting.
Evidence of Learning/ To assess the students acquired competencies and/or learning outcomes, the teacher will facilitate the
Assessment Tools following assessment:

1. Exercises (chatrooms)
2. Research Synthesis
3. Research Paper
Module requirements All activities must be uploaded in NEO LMS (please check your timeline for guidance).
submission instructions
Topics (Coverage) Preliminary

1. Plagiarism
2. Introduction to Research and Research Design
3. Research Methods
4. Review Classic Accounting Research
Midterm

5. Review Classic Accounting Research

6. Research Writing Process
Pre-finals

7. Writing of Accounting Research: Topic Selection and Research problem

8. Writing of Accounting Research: Related Literature Review
Finals

9. Writing of Accounting Research: Research Design

10. Writing of Accounting Research: Presentation of Accounting Result
Students of the Bachelor of Science in Accountancy (BSA) and Bachelor of Science in Accounting Information
Target Participants System (BSAIS) programs

Learning Time: Academic Year 2020-2021, Second Semester

February - June 2021

Means for Learner Students may contact the teacher for assistance and guidance to the following links:
Support Mr. Michael SM. Bojra
Email: michaelborjacard@gmail.com
Facebook: Michael Borja

CARD-MRI Development Institute, Inc. Modular Learning Page 1 of 5

 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

Icon used in the Modular Learning Packets

Activation of your prior knowledge icon.

These include introduction of the topic and preliminary activities and/or exercises (not graded)

Acquisition of new knowledge icon.

This is the learning part of the module where content about the topic/lesson is being discussed.

Acquisition of new knowledge icon (for online references transcription)

This is the learning part of the module where other learning tools such as video or e-books about
the topic/lesson is being discussed.

Application of acquired knowledge and/or competency icon.

This learning part of the module where the acquired competency and knowledge will be practiced
(may be graded or not)

Assessment of acquired knowledge and/or competency icon.

This learning part of the module where the acquired competency and knowledge will be evaluated
through different assessment activities (may be graded or not)

Resources icon.

This part of the module provided other additional reading materials and/or references for the
student to use in their self-paced learning.

Timeline icon.

This part of the module indicates the activity timeline as guide for the students (instructions,
submissions dates and other announcements).

Rubrics icon.

This part of the module indicates how the student activities will be graded.

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

Recapitulation of previous topic: Plagiarism and how to avoid it

Student realization on the topic

Discussion on Introduction to Research and Research Design

What is Research?
Research is a scientific investigation of phenomena, which includes the collection, presentation,
analysis, and interpretation of data or facts that link man’s speculation of reality.

What is the value of research?

1. Research improves the quality of life.
2. Research improves instruction and student’s achievements.
3. Research reduces the burden of work.
4. Research satisfies man’s needs.
5. Research improves the exportation of food products.
6. Research improves the teacher’s competence.
7. Research responds to the country’s effort as economic recovery.
8. Research trains graduates to responds to socioeconomic development of the society and to
compete globally.
9. Research makes the country great again.

Qualities of Good Researcher?

1. Research Oriented 7. Creative
2. Efficient 8. Honest
3. Scientific 9. Economical
4. Effective 10. Religious
5. Active
6. Resourceful

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

Characters of a Researcher
1. Intellectual Curiosity
2. Prudence
3. Healthy Criticism
4. Honesty
5. Creativity
6. Inventiveness
7. Productivity

Characteristic of Research
1. Empirical
2. Logical
3. Cyclical
4. Analytical
5. Methodical
6. Critical
7. Replicable
8. Productivity

Kinds of Research?
1. Basic Research (Pure Research/Basic Research)
2. Applied Research
3. Development Research

Classification of Research
1. Library Research
2. Field Research
3. Laboratory Research

Kinds of variables Nature of Variables

1. Independent variable 1. Nominal
2. Dependent variable 2. Ordinal
3. Moderator variable 3. Interval
4. Controllable variable 4. Ratio
5. Intervening variable

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

Independent Variable – the stimulus or cause variable chosen by the researcher to determine the
relationship of an observed phenomenon,
Dependent Variable – the response variable or effect that is observed or measured to determine the
effect of independent variable.

Example: The effectiveness of teaching mathematics as perceived by K to 12 students of public and

private schools in Tranca, Bay

Independent Variable Dependent Variable

Teaching Mathematics Effectiveness
K to 12 students of scores
public and private
schools

Moderator Variable – special kind of independent variable chosen by the researcher to determine if it
changes or modifies the relationship between the independent and dependent variable. For example,
based on the illustration above, a moderator variable was introduced

Independent Variable
Dependent Variable
Teaching Mathematics
Effectiveness
K to 12 students of
public and private scores
schools

Moderating Variable

Students IQ

Control variable – variable that is managed by the researcher in which effects can be neutralized by
eliminating or removing the variable. Continuing the example above below is an example of control
variable.

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

Independent Variable
Dependent Variable
Teaching Mathematics
Effectiveness
K to 12 students of
public and private scores
schools

Control Variable
Variable

No. of Assignments per

day

Intervening Variable – hinders the independent and dependent variables, but the effects can be either
strengthen or weaken the independent and dependent variable. Based on the example above below is
an example where intervening variable is applied:

Independent Variable
Dependent Variable
Teaching Mathematics Intervening Variable
Effectiveness
K to 12 students of Qualities of Teacher
scores
public and private
schools

Visit this site: https://scholar.google.com and looked for at least one research
paper related to the topic of research that your group will choose. Each student
should have atleast one unique study.

Identify the dependent and independent variables of the research paper and
Other types of variables if any. Below is an example.

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

Paler-Calmorin, L. (2016), Research and Thesis Writing with Statistics Computer

Application (Revised edition). Rex Book Store, Inc.

Flong, T. (2018, September), Methods on Business Research, Lecture presented at

De La Salle University, Manila

Activity
Name of Activity Date of submission Remarks
Number

Activity 1 Gathering of related research paper to February 8, 2021 Accomplished your

the chosen topic and identify the assignment in a word
dependent and independent variable file and save it as
PDF with the format
shown below. File
naming of PDF file
– Last Name, First
Name Block

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 ELECTIVE 2: Microfinance Innovation || PRELIM || Week 1&2 || Lesson: Module 2

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Accounting Research
Method

Michael SM. Borja, CPA, CMA

 Deliverables

A.Concept Paper
B.Research Proposal
C.Final Paper
D.Presentation of Research

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Concept Paper
1. Propose Title
2. Brief description of research (“abstract”)
3. Background of study
Why this study?
GAP in the literature
4. Research Problem and Objectives
5. Expected Outputs (validation, baseline, model,
theory)

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Concept Paper
6. General Plan
Target Participant (population or sample)
Data gathering instrument
1. Primary Data
2. Secondary Data
Data Analysis
Timeline
7. References

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Research Proposal
1. Introduction (where statement of the problem
resides)
2. Review of Related Literature (where statement
of the problems originates
3. Research Method (how statement of the
problem is answered)
4. References

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Final Paper
1. Introduction (where statement of the problem
resides)
2. Review of Related Literature (where statement
of the problems originates
3. Research Method (how statement of the
problem is answered)
4. Results and Discussions (where the process of
answering statement of the problem happens
5. Conclusions and recommendations
6. References
Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Panel Presentation
1. Presentation of Research result to invited
panels
 What is good research?

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 What to research on?

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 What to research on?

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 What is a good reseach?
1. Originality
2. Relevance (contribution to knowledge or
application of theory)

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 How to reseach?

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Theoretical Framework

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Theoretical Framework

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
 Theoretical Framework

Source: Tugas, F. (2018). Business Research Methods. Presented at De Las Salle University, Manila
Thank you