CHAPTER THREE

RESEARCH METHODS

This chapter presents the methodology employed in the study. It presents the study area, the
research design, the study population, data collection procedure and data analysis technique.

3.1 RESEARCH DESIGN

Research design is an important aspect of any research project as it provides a framework for
collecting and analysing data (Jones & Brown 2019). In the context of studying the effect of
accounting information system on organisational productivity, a correlational design would
be used to examine the relationship between the variables. This design would enable the
researcher to assess the extent of association or correlation between these variables. To
conduct the study, data on both the accounting information system and measures of
organizational productivity will be collected from a sample of organizations. This would
involve administering questionnaires to the participants.

By analysing the collected data using appropriate statistical techniques, the strength and
direction of the relationship between the accounting information system and organizational
productivity will be determined. This can help identify whether there is a positive or negative
correlation between the two variables and provide insights into how changes in the
accounting information system may impact organizational productivity (Johnson et al., 2020).
Statistical analysis can then be conducted to determine the degree and direction of the
relationship between the two variables.

3.2 POPULATION, SAMPLE SIZE AND SAMPLING TECHNIQUE

The target population for this study will the SMEs in Nigeria. The sample will be drawn
using the combination of a convenience sampling technique and purposive sampling. The
convenience sampling is suitable for collecting data from a specific population. According to
Kumar (2021), "Convenience sampling involves selecting participants who are easily
accessible and readily available to the researcher, often based on their proximity, availability,
or willingness to participate. The purposive sampling involves selecting participants based on
their knowledge and expertise in the subject matter. The aim is to have a sufficient sample
size that is representative of the target population and can provide a diverse range of
perspectives on how accounting information system has affected organisational productivity.
The sample size for this study will be determined using the formula proposed by Krejcie and
Morgan (1970) for determining sample size in social science research as shown below.

Table 1. Krejcie and Morgan (1970)

According to this formula, a sample size of 80 participants is sufficient for a population of

100 with an error margin of 5% and a confidence level of 95%. The sample size will be
expanded to 85 individuals to allow the possibility of non-response.

3.3 RESEARCH INSTRUMENT

The research instrument to be used in this research is a self-constructed questionnaire which

would be personally administered by the researcher. The questionnaire will be divided into
Six main sections (A-F).

Section A will focus on the demographic characteristics such as the name, gender, academic
qualifications, and years of hands-on experience with accounting information system used in
the organisation.

Section B would identify the types of internal control systems adopted in the management of
accounting practices in the organisation, the type of AIS used in the organization and how
long the AIS has been in use.

Section C will assess the impact of AIS on the quality of financial decision making in the
organisation.
Section D will assess the impact of AIS on the timeliness of financial reporting in the
organisation.

Section E will assess the impact of AIS on the administrative effectiveness of accountants in
the organisation.

Section F would investigate the challenges practitioners are facing in the adoption and usage
of AIS in the organisation.

3.4 DATA COLLECTION METHODS

The quantitative data will be gotten through the collection of primary data for the purpose of
analysis. The data collected will be used to examine and comprehend the context, meaning,
and experiences of the research participants which allows for a more thorough and holistic
approach to research. The primary data would be collected with a structured questionnaire
designed on the Likert scale. The administration of the questionnaires will be done in their
respective respondents. Agreement on the time of collection will be determined immediately.

3.5 METHOD FOR DATA ANALYSIS

The data collected from the field will be analysed using descriptive and inferential statistics.
The descriptive statistics included frequency counts and percentage distribution, mean,
median and standard deviation. This will suffice to analyse and answer the research questions
generated for the study. However, inferential statistics involving the use of regression
analysis will be used to test the research hypotheses to establish the relationship as well as the
significant influence of the independent variables on the dependent variable and vice versa.
All these would be achieved with the aid of Statistical Package for Social Sciences (SPSS).

3.6 ETHICAL CONSIDERATIONS

This study will follow the ethical guidelines for social science research. Participants will be
adequately informed about the study goals, risks, and benefits, and they have the freedom to
choose whether to participate. Additionally, they will be free to discontinue the study at any
moment without being penalised. Confidentiality of the participants’ data will be maintained
by using anonymous survey responses, and the data collected will be used only for the
purpose of this research.
REFERENCES

Johnson, C., Smith, D., & Davis, L. (2020). Analyzing relationships in organizational
research. Journal of Applied Psychology, 105(3), 421-438.

Jones, A., & Brown, M. (2019). Methods in organizational research. Oxford University Press.

Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities.
Educational and Psychological Measurement, 30(3), 607-610.

Kumar, V. (2021). Marketing Research. Sage Publications.