ACCTG 327

LESSON 5
RESEARCH
DESIGN
AND
METHODOLOGY
Research Design

- It constitutes the blueprint for the collection, measurement and analysis of

data. It aids the researcher in the allocation of his limited resources by
posing crucial choices. It is the blueprint that include experiments,
interviews, observations, analyses of records, or combination of theses.
- It is the plan and structure of the research conceived so as to obtain
answers to research questions. The plan is the overall scheme of program
of the research. It includes an outline of what the researcher will do until
the final analysis of the data.
- It refers to the overall plan for the conduct of a specific research project. It
is basically the same as the research outline.
Research design is synonymous with the term methods of research. This
refers to a classified or categorized procedure for conducting research. It
also pertains to the classified or categorized type of research named after
the procedure for conducting research. The most popular classifications of
research method are the following:
1. Historical
2. Descriptive – qualitative or quantitative
3. Correlational
4. Ex-post facto
5. Explanatory
6. Experimental
7. Exploratory
 Classifications of Research
(On the basis of methodology or research design)
a. Historical – attempts to reconstruct the past objectively and accurately or to explain an
incident that happened in the past with the use of data from the past.
b. Descriptive – endeavors to describe systematically, factually, accurately and objectively a
situation, problem or phenomenon. It seeks to describe “what is
c. Correlational/Associational –tries to probe the significance of relationship between two or
more actors or characteristics.
d. Ex-post facto/Causal-Comparative – delves on analyzing the possible effect of a factor
which cannot be manipulated and controlled.
e. Explanatory – seeks to clarify how and why a relationship exists between two or more
aspects of a situation or phenomenon.
f. Exploratory – undertaken when the researcher is after probing or exploring areas where life
is known about the research problem.
g. Experimental – probes into the cause of an effect by exposing one or more experimental
groups to one or more treatments or conditions.
Data Collection Methods and Sources of Data
Data are collection of numbers, quantities, facts or records used as basis
for drawing conclusions or making inferences (Calderon, et.al.). They are
what the researcher is searching for and which are subjected to analysis
using statistical procedures, and interpretation, so that inferences,
principles of generalizations are drawn.
Data are classified according to source as follows:
1. Primary Data – are those gathered from primary sources such as
individual persons, organized groups or organizations, associations,
schools, fraternities, community, established practices, legal system, etc.
2. Secondary Data – are those gathered from secondary sources such
as books, published or unpublished articles, websites, manuscripts, etc.
Data can be collected in a variety of ways in different settings and from
different sources. Data collection methods include face-to-face, online
or telephone interview. Questionnaires that are personally
administered, sent through mail or electronically administered are
observations of individuals and events with or without videotaping
and/or recording.

As for setting, data can be collected in any one of the aforementioned

ways in the natural environment in which the phenomenon occur. It
may be collected in the laboratory, malls, streets, schools, etc.
 Advantages of Primary over Seconday Data

1. The primary data frequently give detailed information of terms and

statistical units used in the survey. The secondary data usually have little
or no explanatory notes and may contain clerical and typographical
mistakes which often arise from transcriptions of the figures from the
original or primary source.
2. The primary data usually includes a copy of the schedule and a
description of the procedures used in the selection of the type of sample
and in collecting the data. This gives the user an idea of accuracy,
applicability and limitations of survey results.
3. The primary data are usually broken down into four classifications. The
secondary data often omit part of combining categories such as showing
barrios instead of sitios.
Advantages of Seconday Data

1. Secondary data are more convenient to use because they are

already condensed and organized.
2. Analysis and interpretations are done more easily.
3. Libraries make secondary data easily accessible.
 Tools or Techniques Used in Generating Data
A. Questionnaire – the most commonly used tool for generating data. It
is also called survey form. It refers to a paper and pencil method of
gathering data by letting the subject or respondent complete the
questionnaire given by the researcher personally, through a
representative or by mail. It is an inventory of pieces of information
which the researcher anticipates to gather from the respondent. It is a
list of planned, written questions related to a particular topic, with
space provided for indicating the response to each question, intended
for submission to a number of persons for reply commonly used in
narrative survey and in the measurement of attitudes and opinions.
 Criteria of a Good Questionnaire
1. The language must be clear and appropriate and should lead the respondent to give
specific response. The language structure and vocabulary should suit the level of
the respondents. The questionnaire must generate the desired information needed
in the study.
2. The content of the questions and time period involved must be specific. The items
in the questionnaire should elicit a single piece of information or a single response.
Asking multiple responses discourages the respondent because of complexity and
this may lead him to give inaccurate information.
3. The questions should show singleness of purpose – the questionnaire as a whole
should bring out pieces of information that are relevant to the purpose of the study.
4. The questions must be free from assumptions .
5. The questions should be free from suggestions.
6. The questions should have linguistic completeness and grammatical consistency –
questions should be formed according to the rules of correct grammar to avoid
embarrassment on the part of the researcher.
Kinds of Questionnaires

1. Open-ended questionnaire – one whose options of the items are not

given or are not arranged. This leaves the respondents to answer the
question in his own way. Answers are entirely left to the discretion of the
respondent.
2. Closed-ended questionnaire – the options or answers are given or
enumerated and the respondents simply check or encircle his answers. It
does not require much effort on the part of the respondent to answer.

As an ethical standard, before getting any information from your respondents, you
have to make sure that they gave their consent that you will use the data you
gathered from them. Also, inform them that whatever data you get will be used
purely for academic purposes.
Guidelines in the Construction of a Questionnaire
1. Make all directions clear.
2. Use correct grammar.
3. Make all questions unequivocal.
4. Avoid asking biased questions.
5. Objectify the response.
6. Relate all questions to the topic of the study.
7. Create categories or classes for appropriate answers.
8. Group the questions in logical sequence.
9. Create sufficient number of response categories.
 Guidelines in the Construction of a Questionnaire
10. Word carefully or avoid questions that deal with confidential or
embarrassing information.
11. Explain and illustrate difficult questions.
12. State all questions affirmatively.
13. Make as many questions as would supply adequate information for
the study.
14. Add a catch-all word or phrase of multiple response questions.
15. Place all spaces for replies at the left side.
16. Make the respondents anonymous.
Tools or Techniques Used in Generating Data

B. Interview – this is feasible when a personal interaction is available. The data

is collected through direct verbal interaction between the interviewer and
the respondent. It can be
(a) structured – questions are specifically listed (interview guide)
(b) unstructured – order of questions listed need not be followed
C. Observation – involves the researcher watching the research situation. It
can be used in descriptive and experimental research but it cannot be used
in historical studies.
(a) structured – focused on designated aspects of behavior and may
take place in field setting or in a controlled environment
(b) unstructured - referred to as non-selective method of observation
where the researcher attempt to provide an analysis of the true
complexities found in the situation.
Guidelines in Data Collection by Observation

1. What should be observed?

The researcher should delineate which variables are to be studied and to define
the specific variables to be studied.
2. How should observations be conducted?
This means that the researcher knows what unit of observation will be used:
frequencies, rating, ratio, etc.
3. What procedures should be used to assure the accuracy of observation?
4. What relationship should exist between the observer and the observed and how
can such a relationship be observed?
This means that the researcher must have a clear picture of how he will act in the
data collection – a complete participant, participant-observer, an observer or as a
provocateur.
 GUIDELINES FOR DEVELOPING COVER LETTERS
FACTORS DESCRIPTION
1. Personalization Cover letter should be addressed to the specific
prospective respondent; use a professional letterhead
stationery.
2. Identification of the organization Clear identification of the name of the researcher
doing the study. conducting the survey or interview; decide on disguised or
undisguised approach of revealing the actual sponsor of
the study.
3. Clear statement of the study’s Describe the general topic of the research and emphasize
purpose and importance. its importance to the prospective respondent.
4. Anonymity and confidentiality Gives assurances that the prospective respondent’s name
will not be revealed. Explain how the respondent was
chosen, and stress that his/her meaningful input is
important to the study’s success.
 GUIDELINES FOR DEVELOPING COVER LETTERS
FACTORS DESCRIPTION
5. General frame of doing the study Communicate the over-all time frame of the survey or
interview.
6. Reinforcement of the importance Where appropriate, communicate the importance of the
of the respondent’s participation. prospective respondent’s participation.
7. Acknowledgements of the reasons Point out “lack of leisure time”, “surveys classified as junk
for non-participation in survey or mail”, and “forgetting about the survey” as reasons for not
interview. participating and defuse them.
8. Time requirements and Clearly communicate the approximate time required to
compensation complete the survey, discuss incentive program, if any.
9. Completion date and where and Communicate to the prospective respondent all instruction
how to return the survey for returning the completed questionnaire.
10. Advance “thank you” statement Thank the participative respondent for his/her cooperation.
for willingness to participate