CHAPTER 1:

The Problem and Its

Background
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 1
DISCUSSION POINTS

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 2
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 3
WHAT IS A RESEARCHABLE
PROBLEM?
1. There is no known solution to the
problem.
2. The solution can be answered by using
statistical methods and techniques.
3. There are probable solutions but they are
not yet tested.
4. The occurrence of phenomena requires
scientific investigation to arrive at a
precise solution.
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 4
CHARACTERISTICS OF A RESEARCH
PROBLEM
Specific. The problem should be specifically tested
Measurable. It is easy to measure by using research
instruments, apparatus or equipment.
Achievable. The data are achievable using correct
statistical tools to arrive at precise results.
Realistic. Real results are attained because they are
gathered scientifically and not manipulated or
maneuvered.
Time-bound. Time frame is required in every activity
because the shorter completion of the activity, the
better.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 5
SOURCES OF RESEARCH PROBLEM
 Specialization of the researcher.

 Current and past researches.

 Recommendations from theses, dissertations, and

research journals.

 Original and creative ideas of the researcher based

on the problems met in the locality and country.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 6
CRITERIA OF A GOOD RESEARCH
PROBLEM
Interesting

Innovative

Cost-effective

Relevant to the needs/issues of the people

Relevant to government thrusts

Measurable and time-bound

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 7
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 8
WHAT IS A THEORETICAL
FRAMEWORK
 It is the „blueprint‟ or guide for a research (Grant & Osanloo, 2014).
It is „borrowed‟ by the researcher to build his/her own house.

 It serves as the foundation upon which a research is constructed.

 Sinclair (2007) compares the role of the theoretical framework to

that of a map or travel plan.

 Brondizio, Leemans, and Solecki (2014) contend that it is the

specific theory or theories about aspects of human endeavor that
can be useful to the study of events.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 9
WHAT IS A THEORETICAL
FRAMEWORK
 All aspects of the dissertation research should connect to the
theoretical framework (Grant & Osanloo, 2014).

 The relevant theory or theories that underpin the knowledge

base of the phenomenon to be researched.

 It consists of theoretical principles, constructs, concepts, and

tenants of a theory (Grant & Osanloo, 2014).

 Make a unique application of the selected theory so as to

apply the theoretical constructs to his/her dissertation study.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 10
IMPORTANCE OF THEORETICAL FRAMEWORK
IN RESEARCH

 It provides the structure to define how a researcher

defines his/her study philosophically, epistemologically,
methodology and analytically (Grant & Osanloo, 2014).

 It normally serves as the focus for the research study

and it is linked to the research problem under study.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 11
IMPORTANCE OF THEORETICAL FRAMEWORK
IN RESEARCH
 It guides a researcher‟s choice of research design and
data analysis plan.

 It provides a common worldview or lens from which to

support one‟s thinking on the problem and analysis of
data (Grant & Osanloo, 2014).

 The theoretical framework guides and must resonates

with every aspect of the research (Statement of the
problem, Literature Review, Methodology, Presentation
and Discussion of Findings).
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 12
IMPORTANCE OF THEORETICAL FRAMEWORK
IN RESEARCH
 The theoretical framework guides the kind of data to
be collected (Lester, 2005).

 Simon and Goes (2011) as well as Maxwell (2004)

avers that theoretical frameworks deepen the
essence of the study.

 It convinces readers that the study is not based on

the personal instincts of the researcher but rather on
established theory gathered via credible studies.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 13
EXAMPLES OF THEORETICAL FRAMEWORK

 Transformational Theory
 Culture Theory
 Cognitive Theory
 Gender Theory
 Behavioral Theory
 Developmental Theory
 Human Environment Relations Theory
 Culture Ecology Theory
 Culture Determinism Theory
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 14
HOW TO CONSTRUCT A THEORETICAL
FRAMEWORK
 There is no one perfect or right theory for a dissertation,
though certain theories are popular (Grant & Osanloo,
2014).

 The theory must reflect the understanding of the

researcher regarding the study and must direct the study
(Simon & Goes, 2011).

 The selection of a theoretical framework requires a

thorough understanding of the problem, purpose,
significance and research questions of a study (Grant &
Osanloo, 2014).
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 15
HOW TO CONSTRUCT A THEORETICAL
FRAMEWORK
 The chosen theoretical framework must accentuate
the purpose and importance of the study dissertation
(Grant & Osanloo, 2014).

 Consider the guiding principles of the study and situate

the problem in relation to a theoretical context.

 The research questions of the study must entail

noticeable aspects of the theoretical framework and
must agree with the assertions promulgated by the
theorists of the selected theory (Maxwell, 2004).

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 16
HOW TO CONSTRUCT A THEORETICAL
FRAMEWORK
 The research findings accrued finally from the study
may support, extend, or modify an existing theory that
was borrowed for the study (Lester, 2005).

 The researcher may critique, develop and/or expand

the theory that served as a guide for his/her study vis-
à-vis the findings gleaned from the study (Grant &
Osanloo, 2014).

 Munhall and Chenail (2008) contend that this should

be done at the data analysis stage.
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 17
HOW TO CONSTRUCT A THEORETICAL
FRAMEWORK
Using Grant and Osanloo (2014) checklist to identify the
suitable theoretical framework for a study:

1. What discipline will the theory be applied to?

2. Does the theory agree with the methodology plan for
the study?
3. Is the theory to be selected well developed with
many theoretical constructs?
4. Have specific concepts or theoretical principles been
selected to meet the objectives of the study?

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 18
HOW TO CONSTRUCT A THEORETICAL
FRAMEWORK
5. Does the problem of the study, the purpose and
importance of the study correlates with the theoretical
framework?
6. Can the theory be used hand in hand with the research
questions for the study?
7. Does the theoretical framework inform the literature
review?
8. Does the data analysis plan agrees with the selected
theoretical framework?
9. Does the theoretical framework undergirds the
conclusions and recommendations based on the data
analysis?
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 19
HOW TO CONSTRUCT A THEORETICAL
FRAMEWORK
Simon and Goes (2011) also suggest some points that
can help articulate the theory for an informed
research:

1. The main concern for inquiry in the research

2. The key variables in the research
3. Read and review current related literature on the topic using
key word search.
4. List the constructs and variables that might be relevant for
the study.
5. Consider how the variables are related to the theory

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 20
EXAMPLE: MODERN PORTFOLIO THEORY

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 21
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 22
WHAT IS CONCEPTUAL FRAMEWORK
 Conceptual framework is a structure which the
researcher believes could best explain the natural
progression of the phenomenon to be studied (Camp,
2001).

 It offers a logical structure of connected concepts that

help provide a picture or visual display of how ideas in
a study relate to one another (Grant & Osanloo, 2014).

 It assists the researcher to specify and define the

concepts within the problem of the study (Luse,
Mennecke & Townsend, 2012).

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 23
WHAT IS CONCEPTUAL FRAMEWORK

 It represents an integrated way of looking at a problem

under study (Liehr & Smith, 1999).

 It is seen as an outline of courses of action or preferred

approach to a thought to be carried out in a research
study (Dixon, Gulliver & Gibbon, 2001).

 Miles and Huberman (1994, p.18) opine that conceptual

frameworks can be „graphical or in a narrative form
showing the key variables or constructs to be studied and
the presumed relationships between them‟.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 24
IMPORTANCE OF CONCEPTUAL FRAMEWORK
IN RESEARCH
 It aids the researcher to identify and construct his/her worldview
and approach to the topic of study (Grant & Osanloo, 2014).

 It brings together related concepts to explain or predict a given

event or give a detailed understanding of the research problem
and its asserted solution (Liehr & Smith, 1999).

 It accentuates the reasons why a research topic is worth studying,

the assumptions of a researcher, the scholars s/he agrees with and
disagrees with and how s/he conceptually grounds his/her
approach (Evans, 2007).

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 25
HOW TO CONSTRUCT A CONCEPTUAL
FRAMEWORK
 Mostly, diagrams are created to clearly define the
constructs or variables of the research topic and their
relationships are shown by the use of arrows.

 Researchers are at liberty to adopt existing frameworks,

but have to modify it to suit the nature of the context of
their research as well as the nature of their research
questions (Fisher, 2007).

 Fisher adds that a good conceptual framework must

also be expressed in writing for it to be understood
clearly.
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 26
 THEORETICAL FRAMEWORK CONCEPTUAL FRAMEWORK
Theoretical Framework provides the blueprint for Whereas, the Conceptual Framework provides a
the research inquiry and serves as the guide on model explicating what the researcher intends to
which to build and support the entire study. It study.
provides the structure to define how the scholars
shall approach the thesis as a whole.

Theoretical Framework used to be based on the Whereas, the Conceptual Framework used to be
existing theory duly tested and validated by grounded in the concepts that provide for the
other researchers (e.g. theory of motivation, main variables in a research inquiry. This is
general systems theory, practice theory etc) something the research scholars develop
themselves based on the theories

Theoretical Framework provides for broader Whereas, the Conceptual Framework relates to
guidelines or a general set of ideas within which specific ideas the scholars use in their research
a research study can be fit in study

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 27
 THEORETICAL FRAMEWORK CONCEPTUAL FRAMEWORK
Theoretical Framework is generally presented in Whereas, Conceptual Framework is presented as
the shape of a model that supports a research the research scholars‟ own constructed model
study they use to showcase the relationship between
the variables in the research work. It takes the
shape of an adaptation of a model in the
existing theory

Theoretical Framework needs to be well Whereas, the Conceptual Framework needs not
developed, designed and widely accepted to widely accepted, for being researchers‟ own
answer to the research problem they defined

Theoretical Framework provides a direction for Whereas, the Conceptual Framework offers a
approaching the unknown research in a specific model that demonstrates how the research
discipline inquiry is to be conducted logically

Theoretical Framework comprises of the theories Whereas, the Conceptual Framework comprises
appeared to be interlinked with propositions of of the key interlinked concepts, elaborating the
the study existing relationship between the variable and
how the researchers claim to respond to the
research problem

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 28
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 29
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 30
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 31
STATEMENT OF THE PROBLEM
Research problems are always linked to a more general
set of problems, so it is useful to separate the problem
statement into two parts:

1) The general problem (or problematic situation),

2) The specific problem (or the researchable
problem).

Note that the specific problem is not necessarily “small”,

but rather it must be precisely specified and capable of
being addressed with available resources.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 32
STATEMENT OF THE PROBLEM

 The general problem statement provides the

background or setting for the researchable problem.
 Usually, it helps to introduce the problem with very
general statements, then progressively narrow the focus
to more specific, precise issues.
• However, if the reader of the proposal is already
knowledgeable on the subject, the broad general
discussion can be reduced.
ie. The problem definition should be tailored for the expected
audience.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 33
STATEMENT OF THE PROBLEM
 For example, consider a situation where a student from
a foreign country plans to conduct research about his
home country.
 The student‟s research committee may not know much about
the country,
 so it is helpful to provide descriptions of the economic, social,
political and institutional conditions in the country
 Sample proposals are provided in Appendices A
(government agency), B (master‟s thesis), and C (PhD
dissertation)

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 34
STATEMENT OF THE PROBLEM
 The general problem statement sets the stage
for the specific, researchable problem.
 The specific problem narrows the perspective
to a set of issues on which knowledge or
information is needed.
 It must be clarified,
 what knowledge is needed
 the reasons the knowledge is needed
 by whom the knowledge is needed
 the potential purposes it could serve.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 35
GUIDELINES
Five guidelines below provide a checklist in developing
effective problem statements:
A. The researchable problem must be sufficiently specific to be addressed
with available resources (eg. time, research expertise, data, tools,
financial support)
B. The dimensions of the problem should be described in objective
(neutral) rather than subjective terms
eg. “Wheat producers in the European Economic Community are
overpaid.”

BETTER:
“Wheat producers in the European Economic Community are subsidized”

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 36
GUIDELINES
C. The problem must be described sufficiently so that
other people can comprehend it
(This applies to both general and specific problem
statements)

D. The researcher’s perceptions of the problems may

be intuitive, but must be developed logically

E. The problem explanation must provide the reason

(justification) for the research objective

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 37
EXAMPLE

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 38
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 39
HYPOTHESIS

A research hypothesis is a specific, clear, and

testable proposition or predictive statement about
the possible outcome of a scientific research study
based on a particular property of a population,
such as presumed differences between groups on
a particular variable or relationships between
variables.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 40
TYPES OF HYPOTHESIS
Null hypothesis (H0)
The null hypothesis states that a population parameter (such as the
mean, the standard deviation, and so on) is equal to a hypothesized
value. The null hypothesis is often an initial claim that is based on
previous analyses or specialized knowledge.

Alternative Hypothesis (H1)

The alternative hypothesis states that a population parameter is
smaller, greater, or different than the hypothesized value in the null
hypothesis. The alternative hypothesis is what you might believe to be
true or hope to prove true.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 41
EXAMPLE

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 42
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 43
SIGNIFICANCE OF THE STUDY

The significance of the study is a written

statement that explains why your research
was needed. It's a justification of the
importance of your work and impact it has
on your research field, it's contribution to
new knowledge and how others will benefit
from it.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 44
EXAMPLE

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 45
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 46
SCOPE AND DELIMITATION

Includes the coverage of the study area,

the subjects, the research apparatus,
equipment or instrument, the research issues
and concerns, the duration of the study,
and the constraints that have direct bearing
on the result of the study.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 47
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 48
DEFINITION OF TERMS

An alphabetical list of important terms or

acronyms that you define, particularly
ambiguous terms or those used in a special
way.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 49
WAYS OF DEFINING TERMS
1. Conceptual Definition
 Based on concepts or hypothetic ones
 Usually taken from dictionary, encyclopedia and published
journals.

2. Operational Definition
 Based on observable characteristics and how it is used in
the study.

PAMANTASAN NG LUNGSOD NG VALENZUELA

COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 50
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 51
PAMANTASAN NG LUNGSOD NG VALENZUELA
COLLEGE OF BUSINESS AND ACCOUNTANCY
Accounting Research Methods 2 52