Accounting Research Method 1 To 2
Accounting Research Method 1 To 2
A. Learning Outcomes
At the end of each lesson, the students should have:
B. Key Concepts
MODULE 1
Research
• Refers to the systematic (organized) exploration of relevant information on specific topic or
problem.
• It involves methodical, orderly, and efficient process of study or investigation
• Information should have an impact on human life, should influence the way people live
Sources of Information
1. PRIMARY – sources are the principal or otherwise fundamental informants or bases in the conduct
of the study. Ex. Historical research – source will be records
Purposes of Research
3. To determine causes and effects- verification of the reasons of existence and its consequences
(why & what)
4. To know the historical background of an event – understanding of occurrence. Process goes back
to past events in order to understand the present condition.
1. DESCRIPTIVE RESEARCH
- Defines and describes the social phenomenon / phenomena under investigation
- Provides evidences about how an interesting and un usual fact / event in society that is
under study is essentially generated rather than the rules that the researchers should use.
- Explains the study in terms of words, figures, models or pictures.
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2. EXPLORATORY RESEARCH
- Identifies the underlying meaning behind actions and individual behavior.
- It portends what / who is to be studied
- It tries to find out who / what the study is all about
- It shows who / what is being investigated
3. EXPLANATORY RESEARCH
- Identifies the cause (s) and effect (s) of social phenomena.
- Cause/s refers to the origin, basis or reason of existence of a social phenomenon in
relation to its results, consequence, or outcome.
4. EVALUATIVE RESEARCH
- Determines the effects of an intervention on individual behavior
- Effects is determined thru investigation, reasoning, or calculation (quantitative process).
- The effect refers to the change that ensures when an intervention is introduced. The
cause is the intervention which refers to the use of an instrument in order to have an effect
on what ensues.
RESEARCH METHOD
• Refers to the techniques that the researcher uses in gathering data
• Examples: Interview, surveys, and observation
1. QUALITATIVE METHOD
- are used to gain rich in-depth data
- Generates non-numerical data
- Focuses on verbal data rather than measurements and captures life as participants
experience it.
- Is analyzed in an interpretative manner, is subjective, impressionistic or even diagnostic.
- Case Study – sheds light on a phenomenon (observable fact) by studying a single case
example of phenomenon (person, event, group)
- Grounded study – used to understand the social and psychological processes that
characterize an event or situation (commit crime)
- Ethnography – observation of sociocultural phenomena (community, crime rate)
- Historical – systematic collection and objective evaluation of data related to past
occurrences to test causes, effects (board performance
- Phenomenology – describes the structures of experience as they are presented to
consciousness without considering theory. (lived experiences)
2. QUANTITATIVE METHOD
- grant the researcher in gathering data that are more inclined to statistical significance.
- Generates numerical data / information converted into numbers
- Only measurable data are gathered and analyzed; it measures a specific field of study’s
reality
Research Design
- Refers to the blueprint or plan that is prepared based from the research method chosen
- It outlines the stages or steps to be undertaken, thus it tells what is to be done and when
- States how the key features of research design
- It is a choice between qualitative and quantitative research methods
1. Descriptive Research Design – it tells “what is”. Studies report summary data such as
measures of central tendency (mean, median, mode), variation, percentage and
correlation between variables
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2. Survey Research Design – used mode of observation which involves the collection of
information from a sample of individuals through their responses to questions. (open-
ended questions, closed-ended questions)
3. Correlational Research Design – refers to the relationship between two variables. Tries to
figure out which variables interact, so that if one variables changes, there is a possibility of
knowing how the other changes too.
4. Experimental design – requires assignment and laboratory results to ensure the most
valid, reliable results. Gold standard of research
- Range – of a list numbers is computer by subtracting the smallest number in the set
of numbers from that of the largest number
• Example 1:
group 1 group 2 group 3
X 16 totals 21 44
X2 48 81 91 396
N 6 535
Mean 2.67 5 5 16
SS 5.33 4.20 8.80
2.80 8.80
Example 2:
Find the mean, median, mode, and range for the following list of values:
13, 18, 13, 14, 13, 16, 14, 21, 13
The mean is the usual average, so I'll add and then divide:
(13 + 18 + 13 + 14 + 13 + 16 + 14 + 21 + 13) ÷ 9 = 15
Note that the mean, in this case, isn't a value from the original list. This is a common result.
You should not assume that your mean will be one of your original numbers.
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The median is the middle value, so first I'll have to rewrite the list in numerical order:
13, 13, 13, 13, 14, 14, 16, 18, 21
There are nine numbers in the list, so the middle one will be the 9 ÷ 2 = 4.5 = 5th number:
13, 13, 13, 13, 14, 14, 16, 18, 21
So the median is 14.
The mode is the number that is repeated more often than any other, so 13 is the mode.
The largest value in the list is 21, and the smallest is 13, so the range is 21 – 13 = 8.
mean: 15
median: 14
mode: 13
range: 8
• Add the scores in each column and compute the sum of the squared each column, compute
the mean by dividing the sum by the number of scores and compute the sum of squares.
This is used in computing the number of respondents.
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Preliminary Parts of the Research
1. Title Page
o All entries here are centered, with the title of the study encoded in ALL CAPS, bold. The first
title entry should be 1 inch from the top most margin.
o The last bottom entry (date) should also be 1 inch from the bottom margin.
o Left margin is 1 ½ inches while right margin is 1 inch
2. Approval Sheet
o This is to be approved by the panels
3. Abstract
o Entries should be brief but complete
o Include the introduction, purpose, methodology, findings and conclusion of the study.
o Double space in full block format, no indention running around 200 to 250 words
o Written in the past tense with all the words spelled out
o KEY WORDS: key words can be taken from the title and maybe from the theoretical /
conceptual framework, from introduction or from the method and procedures. Written one
inch from the bottom page.
4. Acknowledgement
o Provide and introductory statement
o Enumerate those whom you want to thank because of their significant contribution in
the fulfillment of the research
o Start from the most significant person first then down the line
o Cite the help that they have extended to you
o Used third person
o After completing do not forget to write initials of researchers’ right side of the page
chronology from first name, middle name, family name
5. Dedication
o This is not fully required
o Personal in committing their work to their beloved
o Show honor and affection to love ones
6. Table of Contents
o Main parts of the thesis are encoded left aligned, with the subparts encoded one tab from
the left margin.
o This format applies with the succeeding minor parts, always one tab to the right every time
minor / less significant parts are entered.
7. List of Tables
8. List of Figures
Subtitles
• Research Design
o Written by identifying first what method is used, quantitative, qualitative or mixed method.
o Then stipulate the specific type under the chosen method (historical, descriptive, grounded)
o Definition
o Discuss why such specific method is used.
• Treatment of Data
o Discusses how the data are subjected to interpretation, either statistically or verbally
o For statistical interpretation, discuss how the instruments were used per problem
References
- Written in a hanging – indented or out dented manner where the first line entry is flashed to the
left margin and succeeding lines are written 1 tab indented.
- They should be in alphabetical order, family name first
- Format: books, journals/magazines, unpublished materials, electronic sources and others like tv
radio, programs, CDs
- These sources should be typed as centered headings and should be highlighted
- All entries are typed in double space
Curriculum Vitae
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C. Learning Tasks
Instruction: Please write legibly your answers on the space provided after each question. (10 points each)
Activity 1
Research Helps us accounting students to have an accurate decisions and information on what we
are dealing with. Determining and imposing new accounting or auditing standards. Presenting
uncommon monetary transactions withinside the economic statements. Learning how new tax legal
guidelines effect customers and employers
Activity 2
1. Get the mean, mode, median, range and percentage of the following: (10 points each)
a. 25 30 45 25 24 26 35 28 30
b. 26 15 18 20 18 25 16 25 22 28
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D. Assessment
COLLEGE OF ACCOUNTANCY
TEST QUESTION
Preliminary Examination
First Semester, SY 2021-2022
1. This grant the researcher in gathering data that are more inclined to statistical significance which generates numerical data
converted into numbers.
a. Acknowledgement c. Dedication e. Quantitative Method
b. Abstract d. Background of the Study f. Qualitative Method
2. This is personal in committing their work to their bellowed that show honor and affection to love ones.
a. Acknowledgement c. Dedication e. Quantitative Method
b. Abstract d. Background of the Study f. Qualitative Method
3. It defines and describes the social phenomenon / phenomena under investigation and gives and explanation of the study in
terms of words, figures, models and pictures.
a. Research c. Secondary Source e. Description
Research b. Primary Source d. Evaluative Research f.
Exploratory Research
4. It determines the effects of an intervention on individual behavior.
a. Research c. Secondary Source e. Description
Research b. Primary Source d. Evaluative Research f.
Exploratory Research
5. This identifies the underlying meaning behind actions and individual behavior and it portends what/who is to be studied.
a. Research c. Secondary Source e. Description Research
b. Primary Source d. Evaluative Research f. Exploratory Research
6. It refers to the techniques that the researcher uses in gathering data.
a. Research Method c. Secondary Source e. Quantitative Method
b. Primary Source d. Research Design f. Qualitative Method
7. It tells what is in the studies report summary data such as measures the central tendency, variation, percentage and
correlation between variables.
a. Case Study c. Descriptive Research Design e. Phenomenology
b. Ethnography d. Survey Research Design f. Correlational Research Design
8. It uses mode of observation which involves the collection of information from a sample of individuals through their responses
to questions.
a. Case Study c. Descriptive Research Design e. Phenomenology
b. Ethnography d. Survey Research Design f. Correlational Research Design
9. It comprises the subordinate or minor foundations of information in research depends on the method used.
a. Research Method c. Secondary Source e. Quantitative Method
b. Primary Source d. Research Design f. Qualitative Method
10. It refers to the blueprint or plan that is prepared based from the research method chosen.
a. Research Method c. Secondary Source e. Quantitative Method
b. Primary Source d. Research Design f. Qualitative Method
11. Refers to the systematic exploration of relevant information on specific topic or problem.
a. Research c. Secondary Source e. Description
Research b. Primary Source d. Evaluative Research f.
Exploratory Research
12. Refers to the principal or otherwise fundamental informants or bases in the conduct of the study.
a. Research c. Secondary Source e. Description Research
b. Primary Source d. Evaluative Research f. Exploratory Research
13. Refers to a method that is used to gain rich in-depth data that focuses on verbal data rather than measurements and captures
life as participant experience it.
a. Research Method c. Secondary Source e. Quantitative Method
b. Primary Source d. Research Design f. Qualitative Method
14. It refers to the value that occurs most.
a. Mixed Method Design c. Descriptive Research Design e. Median
b. Mean d. Survey Research Design f. Mode
15. The entries should be brief but complete that includes the introduction, purpose, methodology, findings and conclusion.
a. Acknowledgement c. Dedication e. Quantitative Method
b. Abstract d. Background of the Study f. Qualitative Method
16. This will enumerate those whom you want to thank because of their significant contribution in the fulfillment of the research.
a. Acknowledgement c. Dedication e. Quantitative Method
b. Abstract d. Background of the Study f. Qualitative Method
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17. This will discuss the global and introduction aspects of the study that includes also the rationale, objectives and importance of
the study.
a. Acknowledgement c. Dedication e. Quantitative Method
b. Abstract d. Background of the Study f. Qualitative Method
18. This will discuses why the theories are needed to address the specific problems of the study.
a. Acknowledgement c. Dedication e. Theoretical /Conceptual Framework
b. Abstract d. Background of the Study f. Paradigm of the Study
19. It is introduced by the main problem stated in declarative form followed by specific problems stated in interrogative form.
a. Acknowledgement c. Statement of the Problem e. Theoretical /Conceptual Framework
b. Data Gathering Tools d. Background of the Study f. Paradigm of the Study
20. These are the generalized statements derived from the findings, implications determined through the results of the research.
a. Recommendation c. Statement of the Problem e. Theoretical /Conceptual Framework
b. Data Gathering Tools d. Conclusion f. Paradigm of the Study
21. It is the suggested idea based from the conclusions which must be doable in nature.
a. Recommendation c. Statement of the Problem e. Theoretical /Conceptual Framework
b. Data Gathering Tools d. Background of the Study f. Paradigm of the Study
22. This sheds light on a phenomenon by studying a single case.
a. Case Study c. Descriptive Research Design e. Phenomenology
b. Ethnography d. Survey Research Design f. Correlational Research Design
23. This is the observation of sociocultural phenomena.
a. Case Study c. Descriptive Research Design e. Phenomenology
b. Ethnography d. Survey Research Design f. Correlational Research Design
24. It refers to the middle value in the list of numbers.
a. Mixed Method Design c. Percentage e. Median
b. Mean d. Range f. Mode
25. It describes the structures of experience as they are presented to consciousness without considering theory.
a. Case Study c. Descriptive Research Design e. Phenomenology
b. Ethnography d. Survey Research Design f. Correlational Research Design
26. This will serve as a guide in conducting a research which is presented diagrammatically.
a. Acknowledgement c. Dedication e. Theoretical /Conceptual Framework
b. Abstract d. Background of the Study f. Paradigm of the Study
27. It considers the instrument used in the study and discuss its validity and reliability.
a. Acknowledgement c. Statement of the Problem e. Theoretical /Conceptual Framework
b. Data Gathering Tools d. Background of the Study f. Paradigm of the Study
28. This refers to the relationship between two variables.
a. Mixed Method Design c. Descriptive Research Design e. Median
b. Mean d. Survey Research Design f. Correlational Research Design
29. It is the combination of both quantitative and qualitative results in the conception of the third method.
a. Mixed Method Design c. Descriptive Research Design e. Median
b. Mean d. Survey Research Design f. Correlational Research Design
30. It refers to the average of all numbers are added up and then divided by the numbers of numbers.
a. Mixed Method Design c. Descriptive Research Design e. Median
b. Mean d. Survey Research Design f. Correlational Research Design
31. Which of the following is not included in the purposes research?
a. To prove or disapprove theories
b. To study the development of a phenomenon
c. To determine cause and effects
d. To know the historical background of an event
e. None of the above
f. All of the above
32. Which of the following items is not in included in the preliminary pasts of the research?
a. Dedication c. Abstract
b. List tables d. References
33. This will include the global aspects of the study, rationale and the objectives.
a. Background of the Study
b. Theoretical / Conceptual Framework
c. Paradigm of the Study
d. Statement of the Problem
34. This requires assignment and laboratory results to ensure the most valid, reliable results.
a. Background of the Study
b. Theoretical / Conceptual Framework
c. Paradigm of the Study
d. Experimental design
35. It is where the number of respondents and the location of the study is discussed.
a. Background of the Study
b. Theoretical / Conceptual Framework
c. Paradigm of the Study
d. Population and Local of the Study
36. This is considered as the center part of the study because it is in here where the study revolves around.
a. Background of the Study
b. Theoretical / Conceptual Framework
c. Paradigm of the Study
d. Population and Local of the Study
37. The contents of the instrument are being discussed here.
a. Background of the Study
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b. Data Gathering Tools
c. Data Gathering Procedures
d. Treatment of Data
38. It discusses how the data are subjected to interpretation, either statistically or verbally.
a. Statement of the Problem
b. Data Gathering Tools
c. Data Gathering Procedures
d. Treatment of Data
39. It a systematic collection and objective evaluation of data related to past occurrences to test causes, effects.
a. Historical
b. Grounded
c. Case study
d. Phenomenology
40. This is written in a hanging indented or out dented manner where the first line entry is flashed to the left margin and
succeeding lines.
a. Conclusions
b. References
c. Appendices
d. Recommendations
41. This part includes the letters prepared by the researchers, together with the chronology of activities done to gather the data
needed.
a. Statement of the Problem
b. Research design
c. Data Gathering Procedures
d. Treatment of Data
42. It describes the structures of experience as they are presented to consciousness without considering theory.
a. Historical
b. Grounded
c. Case study
d. Phenomenology
43. This refers to a personal in committing their work to their beloved.
a. Dedication
b. Abstract
c. List tables
d. References
44. The entries here should be brief but complete information about the study.
a. Dedication
b. Abstract
c. List tables
d. References
45. Among the writing process stated below, which is not included.
a. Do not get key words from the title
b. Do not write the name of the place where the study is conducted
c. Write first sentences
d. Get the data per index
e. Write using the second person
46. It determines the effects of an intervention on individual behavior.
a. Evaluative research
b. Explanatory research
c. Exploratory research
d. Descriptive research
47. It identifies the underlying meaning behind actions and individual behavior
a. Evaluative research
b. Explanatory research
c. Exploratory research
d. Descriptive research
48. It refers to the list of numbers by subtracting the smallest number in the set of number from that of the largest number.
a. Mean
b. Percentage
c. Range
d. Anova
49. It is performed by comparing two types of variation, the variation between the sample means, as well as the variation within
each of the samples.
a. Mean
b. Percentage
c. Range
d. Anova
50. This is being signed and approved by the adviser and panels.
a. Approval Sheet
b. Abstract
c. Dedication
d. Acknowledgement
Noted by:
JAKE T. ALTIYEN, CPA
Dean, COA
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CAS 22 (Accounting Research)
PRELIMINARY EXAMINATION
ANSWER SHEET
Professor: Florence Anaper
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Chapter 1: The Problem
Subtitles
• Research Design
o Written by identifying first what method is used, quantitative, qualitative or mixed method.
o Then stipulate the specific type under the chosen method (historical, descriptive, grounded)
o Definition
o Discuss why such specific method is used.
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• Data Gathering Procedures
o This part includes the letter’s prepared by the researchers, together with the chronology
of activities done to gather the data needed. How the data are collated should be
explicitly mentioned.
• Treatment of Data
o Discusses how the data are subjected to interpretation, either statistically or verbally
o For statistical interpretation, discuss how the instruments were used per problem
1. Table Presentation
2. Data implication
3. Corroborations
➢ Provide a declarative introductory statement of this section before discussing the conclusions
and recommendations
1. CONCLUSIONS are generalized statements derived from the findings, not restatements of
findings. These are implications determined through the results of the research
2. Appendices
- Includes letters, instruments used, computations, documentation, pictures and others.
3. Curriculum Vitae
Technicalities of writing
• From page title page until references should be in DOUBLE SPACE
• Font type is COURIER NEW , Font size is 12
• Spell out and define firsts acronyms at the beginning. Numbers are spelled out if they begin a sentence
• At the middle of the sentence zero to 9 are spelled out and 10 onwards are written in numerals
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• page numbers are written at the upper right-hand portion of the page – do not type page number
on the title page, approval sheet, abstract, acknowledgement, dedication, first page of the table of
contents and all first pages of every chapter.
E. Learning Tasks
NAME: _________________________________________________
Activity 2
1. Group yourself into five (5) members per group and give me your group names, thru email, messenger
or my phone number.
2. Each group must propose three (3) issues / problems and will evaluate the best problem for your
research.
3. After deciding what problem, the group think or find any establishment that you can approach to
conduct your study.
4. If the company, say yes,
Activity 3
5. then start gathering data for your chapter 1.
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F. Assessment
G. References
As-il, E., (2019). Method of Research and Basic Statistics (1st Edition). La Trinidad, Benguet:
KCP
Carderon, J & Gonzales, E., (2008). Method of Research and Thesis Writing. National Book
Store: Mandaluyong City
Calmorin, L. & Calmorin, M., (2007). Research Method and Thesis Writing. Rex Book Store:
Sampaloc, Manila
A. Learning Outcomes
At the end of each lesson, the students should have:
➢ Presented a research problem.
➢ Completed the parts of the research paper from chapter 1 to chapter 2.
➢ Formulated a research questionnaire
H. Learning Tasks
I. Assessment
J. REFERENCES:
As-il, E., (2019). Method of Research and Basic Statistics (1st Edition). La Trinidad, Benguet:
KCP
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Carderon, J & Gonzales, E., (2008). Method of Research and Thesis Writing. National Book
Store: Mandaluyong City
Calmorin, L. & Calmorin, M., (2007). Research Method and Thesis Writing. Rex Book Store:
Sampaloc, Manila
K. Learning Tasks
Name: ______________________________________________
Subject: _______________________________________________
Activity 1: Please write legibly your answers briefly below each question. 5 points each
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4. Give an example when “conflict of interest” exist.
Name: ______________________________________________
Subject: _______________________________________________
Activity 2: Please write legibly your answers briefly below each question. 5 points each
1. Why is the study of individual differences, mental ability and personality an important activity?
2. What are the consequences of having people with individual differences working together in an
organization?
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Instruction: Fill in the blanks with the correct answer.
Subject: _______________________________________________
Activity 3: Please write legibly your answers briefly below each question. 5 points
1. Why does learning is important for people to have an understanding of how people learn?
Ascertain a shortcut used in forming impressions of others in one organization. Determine its effects
and explain how.
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Activity 4: Write the letter of the correct answer before the number.
Match column A with column B
A B
1. Stereotyping A. Change in behavior
2. Projection B. Observing the behavior of others
3. Social learning C. The person who perceives the target
4. Consistency D. Typical characteristic of targets
5. Learning E. A situational factor that affects perception
6. Selective perception F. A common attribution error
7. Perceiver G. Factor that influence attribution
8. Motion H. A shortcut used in forming impressions of others
9. Work setting I. Attributing one’s own thoughts, feelings, or motives to another
10. Self-serving bias J. Judging someone on the basis of one perception of the group to which
that person belongs.
K. People’s perceptions may or may not be accurate
L. Happens when a person selectively interprets what he sees on the
basis of his interest, background, experience and attitudes.
L. Assessment
Examination papers will be given during the schedule of examination days to you.
M. References
Medina, Robeto G. (2011). Human Behavior in Organization. Sampaloc, Manila: Rex Book Store,
Inc.
Prepared by:
FLORENCE T. ANAPER
Professor
Noted by:
TEST QUESTION
Preliminary Examination
First Semester, SY 2020-2021
1. It refers to forces outside the organization that can affect the performance of the organizations.
a. Organizational Behavior c. People e. Environment
b. Human Behavior d. Structure
2. It refers to the physical actions of a person that can be seen or heard.
a. Organizational Behavior c. People e. Environment
b. Human Behavior d. Structure
3. It includes the interaction between individuals and the organization and itself.
a. Organizational Behavior c. People e. Environment
b. Human Behavior d. Structure
4. This will describe how job tasks are formally divided, grouped and coordinated.
a. Organizational Behavior c. People e. Environment
b. Human Behavior d. Structure
5. Refers to the set of moral choices an individual makes based on what he or she ought to do.
a. Organizational Ethics c. People e. Ethics
b. Technology d. Public
6. This will help the human power in their tasks, these are the combination of resources, knowledge
and techniques.
a. Organizational Ethics c. People e. Ethics
b. Technology d. Public
7.
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