Republic of the Philippines

SORSOGON STATE COLLEGE

Bulan Campus
Bulan, Sorsogon

ACCOUNTING RESEARCH METHOD

MODULE 2: THE RESEARCH PROBLEM

Bachelor of Science in Accounting Information System (BSAIS) – 3 rd Year

Contents

I. Overview .......................................................................................................... 2

II. Learning Outcomes (LO) ……........................................................................ 2

III. Learning experience ……………………………………………...…................... 2

LO1: Define Research Problem ….……………………………………………………. 2
LO2: Know the Elements of a Research Problem ……………….……………….. 2-3
LO3: Understand the guidelines in the selection of a Research ……………………
Problem or Topic …………………………………………………………………….. 3-6
LO4: Know how to formulate a Title ………………………………………………. 6-7
LO5: Know how to formulate Statement of the Problem: the general problem and the
specific problem …………………………………………………………………….. 7-8
LO6: Know how to formulate Assumptions …………………………………….. 9-11
LO7: Know how to formulate Hypotheses ………………………………… 10-11

IV. Key Points: ………………………………………………………………… 11-13

V. Next topic ................................................................…………………….. 13

VI. References and/or Sources .................................................................. 13

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 The Research Problem

I. Overview:

This module deals with the research problem, its elements, selection, and writing;
assumptions and hypotheses.

II. Learning outcomes (LO)

1. Define Research Problem

2. Know the Elements of a Research Problem
3. Understand the guidelines in the selection of a Research Problem or Topic
4. Know how to formulate a Title
5. Know how to formulate Statement of the Problem: the general problem and the
specific problem
6. Know how to formulate Assumptions
7. Know how to formulate Hypotheses

III. Learning experience

LO1: Define Research Problem

Definition of Research Problem

A 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
subsequent inquiry. The foregoing definitions are according to Dewey. (Good, p. 414)

LO2: Know the Elements of a Research Problem

Elements of a Research Problem

The term research problem implies that an investigation, inquiry or study is to be

conducted, or that the problem is ready for investigation, inquiry or study. There are certain
elements that a problem must possess before it becomes a research problem ready for
investigation. These elements are as follows:

1. Aim or purpose of the problem for investigation

 This answers the question “Why?” Why is there an investigation, inquiry or
study?

2. The subject matter or topic to be investigated.

 This answers the question “What?” What is to be investigated or studied?

3. The place or locale where the research is to be conducted

 This answers the question “Where?” Where is the study to be conducted?

4. The period or time of the study during which the data are to be gathered.
 This answers the question “When?” When is the study to be carried out?

5. Population or universe from whom the data are to be collected

 This answers the question “Who?” or “From whom?” Who are the
respondents? From whom are the data to be gathered?

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 Summarizing, the elements of a research problem are aim or purpose, subject matter
or topic, place or locale, period or time, and population or universe. They respectively
answer questions starting with why, what, where, when, and who or from whom.

Example of a research problem: To determine the status of teaching accounting

in the senior high schools in the Province of Sorsogon during the school year 2017 –
2018

 Aim or purpose: To determine the status of

 Subject matter or topic: The teaching of accounting
 Place or locale: In the senior high schools in the Province of Sorsogon
 Period or time: During the school year 2017 - 2018
 Population: The respondents are implied to be either the teachers
or the pupils or both

NOTE! In formulation the title of a research inquiry, the aim is usually omitted and sometimes
the population is not also included. In the above example, the title is

“The Teaching of Accounting in the Senior High Schools in the Province of

Sorsogon during the School Year 2017 – 2018”.

LO3: Understand the Guidelines in the selection of a Research Problem or Topic

Guidelines in the selection of a Research Problem or Topic

There are certain guidelines or criteria in the selection of a research problem to make
it more interesting and the research work more enjoyable to the researcher as well as to
ensure the completion of the study. Among the guidelines or criteria are the following which
may be also be considered as characteristics of research problems:

1. The research problem or topic must be chosen by the researcher himself.

 This is to avoid blaming others or offering excuses for any obstacle
encountered.

2. It must be within the interest of the researcher.

 This is to make sure that the researcher will focus his full attention on the
research work.

3. It must be within the specialization of the researcher.

 This will in some way make the work easier for him because he is working on
familiar grounds. Besides, this may improve his specialization, skill, and
competence in his profession.

4. It must be within the competence of the researcher to tackle.

 The researcher must know the method of research and other research
procedures application to his problem and he must know how to apply them.
He must have a workable understanding of his study.

5. It must be within the ability of the researcher to finance, otherwise he must be able to
find funding for his research.
 Research involves not a small amount of expense and the researcher must
be able to foot the bills until his study is completed. There must be a budget
which he must be able to shoulder.

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6. It is researchable and manageable, that is,

a. Data are available and accessible.

 The researcher must be sure that the participants in his investigation
possess the needed data and that they are within the his reach. So,
one must not choose a problem in which the locations of the data are
too far away, say foreign lands.

b. The data must meet the standards of accuracy, objectivity, and verifiability.
 This is important. The data gathered must be accurate, objective and
not biased, and can be verified if there arises a need, otherwise, the
results of the study will not be valid and the generalizations formulated
will be faulty.

c. Answers to the specific questions (subproblems) can be found.

 The data to be collected must supply the necessary answers to the
specific questions. For example:

Suppose the question is “How qualified are the teachers

handling accounting?” The data to be gathered are the educational
attainments and the fields of specialization of the teachers to be
checked against the regulations of the school system. This way, the
answer to the question can be found.

d. The hypotheses formulated are testable, that is, they can be accepted or
rejected.
 Hypotheses are not proved, they are only determined as true or not. If
the findings from the data do not conform to the hypotheses, the latter
are rejected. If the findings conform to the hypotheses, the latter are
accepted ad true and valid.

e. Equipment and instruments for research are available and give valid and
reliable results.
 The construction and validation of research instruments will be fully
discussed in another module.

7. It can be completed within a reasonable period of time unless it is a longitudinal

research which takes a long time for its completion.
 Although research is unhurried, there must be a timetable for its completion.
For graduate students engaged in social and educational research, a
research project for master’s thesis must be completed within three years
from the time the academic work has been completed and for a doctoral
dissertation, five years. This is according to regulation.

8. It is significant, important, and relevant to the present time and situation, timely, and
of current interest.
 This means that the project must be able to make a substantial impact upon
situations and people it is intended to for or addressed to.
 It must be able to arouse the interest of the people concerned. If the study is
about drug abuse, it must be able to draw attention of those engaged in the
habit and those assigned to stop it.

9. The results are practical and implementable.

 If the investigation is about drug addiction, are the recommendations for its
eradication applicable with the expected effectiveness?

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10. It requires original, critical, and reflective thinking to solve it.
 To be able to apply these, the research project must be novel, new or original.
The study is considered novel and new if it has not yet been studied before
and the data are gathered from new and original sources. However, the study
may be a replication, that is, the study has already been conducted but in
another place, not in the place where it is intended to be studied again. The
purpose of study replications is to determine if conditions in one place are
also true in other places so that generalizations of wider application can be
formulated.

11. It can be delimited to suit the resources of the researcher but big or large enough to
be able to give significant, valid, and reliable results and generalizations.
 The are and population may be reduced but only to such an extent that the
generalizations can be considered true and useful.

12. It must contribute to the national development goals for the improvement of the
quality of human life.
 This is the ultimate aim of research, to improve the quality of human life.
Research must improve or show how to improve unsatisfactory conditions.

13. It must contribute to the fund of human knowledge.

 All the facts and knowledge that we have are mostly the products of research.
Any study to be conducted must add a new bit of knowledge to what we
already have.

14. It must show or pave the way for the solution of the problem or problems intended to
be solved.
 Usually, after an inquiry has been conducted, recommendations are made for
the solution of problems discovered which, if implemented, can solve the
problems.

15. It must not undermine the moral and spiritual values of the people.
 It must not advocate the promotion of antisocial values such as drug
addiction, cruelty, hatred, divisiveness, multiple sex mating, etc.
 As much as possible it must not advocate the promotion of divine values and
those admirable human values such as love, peace, goodwill, etc.

16. It must not advocate any change in the present order of things by means of violence
but by peaceful means.
 It must not advocate subversion, revolution, or the like to wrest control of the
government or change the form of government.
 If there is a needed change, it must be made by any means but the means
must be peaceful and legitimate.

17. There must be a return of some kind to the researcher, either one or all of the
following, if the research report is completed:

a. Monetary, either increase in salary or publication of the results in which there

is some kind of royalty.
b. Advancement of position, promotion. Generally, after finishing a graduate
course, there is a promotion especially in the educational system. It is easier
to get a promotion with a graduate degree than without one.
c. Improved specialization, competence, and skill in professional work especially
if the research subject is related to the profession. Suppose a teacher makes
a study of the school management practices of school principals in a certain

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 area. So, when this teacher gets promoted to the principalship he already
knows how to manage his own school because of what he has learned from
his study about the practices of the principals he has studied.
d. Enhanced prestige and reputation. Usually, it is a big honor, especially among
colleagues, on the part of one who completes a research project and be able
to write a thesis about his research project. This is so because of the
intellectual activity, effort-making capacity, and big expenses involved in the
work, and of course, because of a higher degree earned.
e. Satisfaction of intellectual curiosity and interest, and being able to discover
truth. It is always our experience that after being able to solve a difficult
intellectual problem we are engulfed with so much elation and satisfaction
that we forget all the sacrifices and difficulties that we have gone through.
This is also the feeling of those who are able to finish their research projects
and reports, the latter in the form of theses or dissertations, especially after
passing a very rigid oral defense.

18. This must be a consideration of the hazards involved, either physical, social or legal.
 Example of physical hazard: a man who went to the mountains to study a
tribe, ignoring physical dangers from wild animals and from the tribesmen
themselves. While this act is admirable, the researcher must also consider his
personal safety.
 Another hazard is social. This occurs when an inquiry happens to encroach
upon socially approved and established social values, norms of conduct, or
either standards. The inquiry may draw the ire of the populace and the
researcher may receive some kind of rebuke, censure, criticism, or derision.
 Still another hazard is legal. If an investigation may affect adversely the honor
and integrity of certain people, a libel suit may ensue. Of course, it does not
matter much if the researcher can prove his facts to be true and if he is a
crusader. He will be admired for his boldness to discover and tell the truth no
matter who gets hurt. A study about graft and corruption in the government is
an example.

LO4: Know how to formulate a Title

The Title

Guidelines in writing the title. The thesis writer should be guided by the following in
the formulation of his title. These are also the characteristics of the title.

1. Generally, the title is formulated before the start of the research work. It may be
revised and refined later if there is a need.

2. The title must contain the subject matter of the study, the locale of the study, the
population involved, and the period when the data were gathered or will be gathered.

3. It must be broad enough to include all aspects of the subject matter studied or to be
studied. Hence, the title indicates what is expected to be found inside the thesis
report.

4. It must be as brief and concise as possible.

5. Avoid using terms “An Analysis of.” “A Study of,” “An Investigation of,” and the like.
All these things are understood to have been done or to be done when a research is
conducted.

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 6. If the title contains more than one line item, it must be written like an inverted
pyramid, all words in capital letter.

Example of a complete title:

THE TEACHING OF ACCOUNTING IN THE SENIOR HIGH SCHOOLS IN THE

PROVINCE OF SORSOGON AS PERCEIVED BY THE ACCOUNTING TEACHERS
AND STUDENTS DURING THE SCHOOL YEAR 2017 - 2018

The contents as required by Guideline No. 2 are:

a. Subject matter: The teaching of accounting;

b. Locale of the study: High schools in the Province of Sorsogon;
c. Population involved: The science teachers and students; and
d. Period of the study: School year 2017 – 2018

A brief and concise from of the title and a better one follows:

THE TEACHING OF ACCOUNTING IN THE SENIOR HIGH

SCHOOLS IN THE PROVINCE OF SORSOGON

NOTE! It will be noted that the population, the accounting teachers and students as well as
the period of the study, 2017 – 2018, are omitted when writing the second from but they
have to be maintained in the scope and delimination of the study. It will be noted also that
the title, though brief and simplified, is broad enough to include all possible aspects of the
subject matter. The central theme, which is the teaching of accounting, is also very clear.

LO5: Know how to formulate Statement of the Problem: the general problem
and the specific problem

Statement of the Problem

Guidelines in formulating the general problem and the specific subproblems or specific
questions

The following are suggested to guide the researcher in the formulation of his general
(general problem) as well as his specific subproblems or questions. These are also the
characteristics of specific questions:

1. The general statement of the problem and the specific subproblems or questions
should be formulated first before conducting the research.

2. It is customary to state specific subproblems in the interrogative form. Hence,

subproblems are called specific questions.

3. Each specific question must be clear and unequivocal, that is, it has only one
meaning. It must not have dual meanings.

4. Each specific question is researchable apart from the other questions, that is,
answers to each specific question can be found even without considering the other
questions.

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 5. Each specific question must be based upon known facts and phenomena. Besides,
data from such known facts and phenomena must be accessible to make the specific
question researchable.

6. Answers to each specific question can be interpreted apart from the answers to other
specific questions.

7. Answer to each specific question must contribute to the development of the whole
research problem or topic.

8. Summing up the answers to all the specific questions will give a complete
development of the entire study.

9. The number of specific questions should be enough to cover the development of the
whole research problem or study.

Before writing down the specific questions, determine first the different
aspects of the research problem to be studied and then for each aspect make one
specific questions with subquestions if there is a need. If the research topic is the
teaching of accounting the different aspects may be the following:

a. Qualifications of the teachers, especially educational;

b. Methods and strategies of teaching used and their level of effectiveness;
c. Facilities available, instructional and non-instructional and their adequacy;
d. Adequacy of supervisory assistance extended to teachers;
e. Comparison between the perceptions of the teachers and those of the
students concerning the different aspects;
f. Problems encountered by the teachers in teaching accounting;
g. Proposals to solve or help solve the problems; and
h. Implications of the study to the teaching of accounting.

NOTE! 10. Generally, there should be a general statement of the problem and then this should
be broken up into as many as subproblems or specific questions as necessary.
Example:

This study was conducted to investigate all aspects of the teaching of accounting in
the senior high schools in the Province of Sorsogon during the school year 2017 –
2018 as perceived by the accounting teachers and students. Specifically, the study
attempted to answer the following questions:

a. How qualified are the teachers handling accounting in the senior high schools
in the Province of Sorsogon?
b. How effective are the methods and strategies used by the teachers in
teaching accounting?
c. How adequate are the instructional as well as the non-instructional facilities
for the teaching of accounting?
d. How adequate are the forms of supervisory assistance extended to the
teachers relative to the teaching of accounting?
e. Is there any significant difference between the perceptions of the teachers
and those of the students concerning the different aspects in the teaching of
accounting?
f. What problems are being encountered by the teachers of accounting?
g. What suggestions are offered by the teachers and students to improve the
teaching of science?
h. What are the implications of the findings to the teaching of accounting?

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 LO6: Know how to formulate Assumptions

Assumptions

An assumption is a self-evident truth which is based upon a known fact or

phenomenon.

NOTE!
Oftentimes, especially in descriptive and historical researches, assumptions are not
explicitly expressed but left implicit, that is, they are unwritten. Generally, every specific
question is implicitly based upon an assumption. If there is no assumption, expressed or
implicit, there can be no specific question.

Examples:

1. Specific question: How qualified are the teachers handling accounting?

Implicit (unwritten) assumption: There are certain qualifications that one should
posses before he can teach accounting.

2. Specific question: How adequate are the facilities that a school should acquire before
it can offer accounting as a subject?

Implicit assumption: There are certain required facilities that a school should acquire
before it can offer accounting as a subject.

3. Specific question: How effective are the methods used in the teaching of accounting?

Implicit assumption: There are certain methods that are effective in the teaching of
accounting.

Guidelines in the use of basic assumptions

The following are the guidelines in the use of basic assumptions: (By Sugden as
cited by Manuel, p. 81)

1. You cannot assume the value of your study. Such an argument should have been
made under the section, significance of the study.
2. You cannot assume the reliability of the instruments you propose to use in your
research. Such a rationale and defense should be made under methodology.
3. You cannot assume the validity of basic data. Validity is established under
methodology.
4. You cannot assume that your population is typical. This point is to be made under
methodology.
5. An assumption is not tested, neither is it defended nor argued.

LO7: Know how to formulate Hypotheses

Hypotheses

NOTE! A hypothesis (if any) is a tentative conclusion or answer to a specific question raised
at the beginning of the investigation. It is an educated guess about the answer to a specific
question.

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 Forms of hypotheses

There are two (2) forms of hypotheses

1. Operational form
 stated in the affirmative.
 states that there is a difference between two phenomena.

2. Null form
 stated in the negative.
 states that there is no difference between the two phenomena. In other
words, the null form expresses equality between two phenomena. This is
more commonly used.

Guidelines in the formulation of explicit hypotheses

The following are the guidelines in the formulation of explicit hypotheses:

1. In experimental investigations, hypotheses have to be explicit, they have to be

expressed. They have to be expressed also in comparative and correlational studies.

NOTE! 2. In descriptive and historical investigations, hypotheses are seldom expressed if

not entirely absent. The subproblems or specific questions raised before the start of
the investigation and stated under the statement of the problem serve as the
hypotheses. (Good and Scates, pp. 220-221) The specific questions serve as the
hypotheses. With this fact, it is logical to presume that all studies in research have
hypotheses and for that matter all theses and dissertations have their own respective
hypotheses. Consequently, no research is conducted without any hypothesis at all.

3. Hypotheses are usually stated in the null form because testing a null hypothesis is
easier than a hypothesis in the operational form. Testing a hypothesis simply means
gathering data to answer it.

4. Hypotheses are formulated from the specific questions upon which they are based.

Examples:

1. Question: Is there any significant difference between the perceptions of the teachers
and those of the students concerning the different aspects in the teaching of
accounting?

Operational hypothesis: There is a significant difference between the perceptions of

the teachers and those of the students concerning the different aspects in the
teaching of accounting.

Null hypothesis: There is no significant difference between the perceptions of the

teachers and those of the students concerning the different aspects in the teaching of
accounting.

2. Question: Is there any significant difference between the effectiveness of the

inductive method and that of the deductive method in the teaching of accounting?

Operational hypothesis: There is a significant difference between the effectiveness of

the inductive method and that of the deductive method in the teaching of accounting.

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 Null hypothesis: There is no significant difference between the effectiveness of the
inductive method and that of the deductive method in the teaching of accounting.

Purposes, Functions, and Importance of Hypotheses or Specific Questions

Hypotheses (specific questions) perform important functions in research such as the

following:
1. They help the researcher in designing his study: what methods, research
instruments, sampling design, and statistical treatments to use, what data to gather,
etc.
2. They serve as bases for determining assumptions.
3. They serve as bases for determining the relevance of data.
4. They serve as bases for the exploration or discussion about the data gathered.
5. They help or guide the researcher in consolidating his findings and in formulating his
conclusions. Generally, findings and conclusions are answers to the hypotheses or
specific questions raised at the start of the investigation.

IV. Key Points

a. A 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 subsequent inquiry.
b. The term research problem implies that an investigation, inquiry or study is to be
conducted, or that the problem is ready for investigation, inquiry or study.
c. The elements of a research problem are aim or purpose, subject matter or topic,
place or locale, period or time, and population or universe. They respectively answer
questions starting with why, what, where, when, and who or from whom.
d. In formulation the title of a research inquiry, the aim is usually omitted and
sometimes the population is not also included.
e. The guidelines or criteria in the selection or the characteristics of a research problem
are as follows:
 The research problem or topic must be chosen by the researcher himself.
 It must be within the interest of the researcher.
 It must be within the specialization of the researcher.
 It must be within the competence of the researcher to tackle.
 It must be within the ability of the researcher to finance, otherwise he must be
able to find funding for his research.
 It is researchable and manageable
 It can be completed within a reasonable period of time unless it is a
longitudinal research which takes a long time for its completion.
 It is significant, important, and relevant to the present time and situation,
timely, and of current interest.
 It can be completed within a reasonable period of time unless it is a
longitudinal research which takes a long time for its completion.
 It is significant, important, and relevant to the present time and situation,
timely, and of current interest.
 The results are practical and implementable.
 It requires original, critical, and reflective thinking to solve it.
 It can be delimited to suit the resources of the researcher but big or large
enough to be able to give significant, valid, and reliable results and
generalizations.
 It must contribute to the national development goals for the improvement of
the quality of human life.
 It must contribute to the fund of human knowledge.

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  It must show or pave the way for the solution of the problem or problems
intended to be solved.
 It must not undermine the moral and spiritual values of the people.
 It must not advocate any change in the present order of things by means of
violence but by peaceful means.
 There must be a return of some kind to the researcher
 This must be a consideration of the hazards involved, either physical, social
or legal.
f. The characteristics of the title are as follows:
 The title is formulated before the start of the research work. It may be revised
and refined later if there is a need.
 The title must contain the subject matter of the study, the locale of the study,
the population involved, and the period when the data were gathered or will
be gathered.
 It must be broad enough to include all aspects of the subject matter studied or
to be studied.
 It must be as brief and concise as possible.
 Avoid using terms “An Analysis of.” “A Study of,” “An Investigation of,” and the
like.
 If the title contains more than one line item, it must be written like an inverted
pyramid, all words in capital letter.
g. The characteristics of the general and specific problems are as follows:
 The general statement of the problem and the specific subproblems or
questions should be formulated first before conducting the research.
 It is customary to state specific subproblems in the interrogative form.
 Each specific question must be clear and unequivocal
 Each specific question is researchable apart from the other questions
 Each specific question must be based upon known facts and phenomena.
 Answers to each specific question can be interpreted apart from the answers
to other specific questions.
 Answer to each specific question must contribute to the development of the
whole research problem or topic.
 Summing up the answers to all the specific questions will give a complete
development of the entire study.
 The number of specific questions should be enough to cover the development
of the whole research problem or study.
 There should be a general statement of the problem and then this should be
broken up into as many as subproblems or specific questions as necessary.
h. An assumption is a self-evident truth which is based upon a known fact or
phenomenon. Assumptions are not explicitly expressed but left implicit, that is, they
are unwritten. Generally, every specific question is implicitly based upon an
assumption. If there is no assumption, expressed or implicit, there can be no specific
question. The guidelines are as follows:
 You cannot assume the value of your study
 You cannot assume the reliability of the instruments you propose to use in
your research
 You cannot assume the validity of basic data
 You cannot assume that your population is typical
 An assumption is not tested, neither is it defended nor argued
i. A hypothesis (if any) is a tentative conclusion or answer to a specific question raised
at the beginning of the investigation. It is an educated guess about the answer to a
specific question. The two forms of hypotheses are operational form and the null
form. The latter is the most commonly used form. In experimental investigations,
hypotheses have to be explicit, they have to be expressed. They have to be
expressed also in comparative and correlational studies. In descriptive and
historical investigations, hypotheses are seldom expressed if not entirely

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 absent. The subproblems or specific questions raised before the start of the
investigation and stated under the statement of the problem serve as the
hypotheses. The specific questions serve as the hypotheses.
j. Hypotheses help the researcher in designing his study, serve as bases for
determining assumptions and relevance of data, the exploration or discussion about
the data gathered, and help the researcher in consolidating his findings and in
formulating his conclusions.

V. Next topic

Our next module will focus on “The Related Literature and Studies”.

VI. References and/or Sources

Calderon, J. F. (2010). Methods of Research and Thesis Writing. Mandaluyong City:

National Bookstore.

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