Code: ACCTG 302

Subject: Accounting Research Methods

Instructor: Glenda G. Gamboa, LPT, M.Ed.
Category: Major (Accounting)
Year/Semester: Third Year, 2nd Semester

ACCOUNTING RESEARCH METHODS

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.

Purposes of Research
1. To prove or disapprove theories – attempts to substantiate theories in terms of their relevance
today.
2. To study the development of a phenomenon- advancement of something which can be observed
and studied. Classified as an observable fact or event.
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.

Research Methodology and Research Methods

 Research methodology refers to the philosophy behind the design and conduct of research.
On the other hand, research method relates principally to the tools of data collection and
techniques of data analysis.
 Research methodology is concerned with the philosophy associated with the choice of research
method, while research methods are concerned with the technical issues associated with the conduct
of research.

Research methodology comprises three elements that all pertain to the views or beliefs of the
researcher about the world and with respect to the subject matter of study:
1. Ontology is the way a researcher views the nature of reality. Ontology helps researchers
recognize how certain they can be about the nature and existence of objects they are researching.
Examples:
 What ‘truth claims’ can a researcher make about reality?
 Who decides the legitimacy of what is ‘real’?
 How do researchers deal with different and conflicting ideas of reality?
 One dominant characterization about reality is the essential duality in all things - reality could be
characterized by opposites.
Examples:
 True and false
 Idealism and realism
 Objective and subjective
 Fixed and changing
 Universal and particular
 Abstract and concrete
 Deterministic and nondeterministic

2. Epistemology is the view of the researcher on the nature of knowledge.

 Epistemology is concerned with all aspects of the validity, scope and methods of acquiring
knowledge.
 It is the branch of philosophy concerned with the nature and scope of knowledge and how
knowledge is acquired.
Examples:
 What constitutes knowledge?
 How can knowledge be acquired or produced?
 How can the extent of its transferability be assessed?
 Epistemology is important because it influences how researchers frame their research in their
attempts to discover knowledge.
 The dominant schools of thoughts about knowledge are rationalism and empiricism.
 Rationalists view that knowledge is accessible through reason.
 Empiricists believe that knowledge is uniquely determined by experience and the certainty of
knowledge can be derived from perception through the senses.

3. Perspective of the researcher with respect to the conduct of the study.

O The ontological view of a person is associated to his epistemological assumptions.
Both ontological and epistemological viewpoints shape the perspective of inquiry.
O All of these taken together constitute the research methodology.
O Since research methodology is a reflection of the set of beliefs of the researcher, it is also
called the research paradigm
A paradigm is a basic set of beliefs that guides the action in inquiry or research.
O When conducting a study, a researcher should be able to articulate how the paradigm
conform the use of theory and the choice of methods.
O Four perspectives common in social sciences that also apply to accountancy research:

1. Positivist perspective
 It defines reality as something that can be perceived through the senses and can be realized
through experience.
 It views reality as objective, rests on order, and is governed by strict, natural, and unchangeable
laws.
 It assumes that reality can be described by measurable properties which are independent of the
observer (researcher) and the instruments used.
 A positivist research generally tests a theory, in an attempt to increase the predictive understanding
of phenomena.
 For example, when applied to accountancy, said perspective would view accounting control
systems, such as budgeting, as a means to achieve low cost and efficient operations.
2. Interpretive perspective
 Views access to reality through social constructions such as language, consciousness, and shared
meanings.
 Interpretive studies generally attempt to describe, understand, and interpret phenomena through
the meanings that people assign to them.
 The task of a researcher from the interpretive perspective goes beyond measurement to developing
an understanding of the situation. To do this effectively, active participation, rather than detached
observation, may be required.
3. Critical perspective
 Views social reality as historically constituted, produced, and reproduced by people. It recognizes
that people can consciously act to change their social and economic circumstances which are
constrained by various forms of social, cultural, and political domination.
 The main task of critical researcher is one of a social critique. The focus is on the oppositions,
conflicts, and contradictions in contemporary society.
 In accountancy parlance, a critical perspective offers the potential to examine the economic
consequences of accounting and the perceptual biases of accountants, managers, decision-makers,
and other stakeholders in their use of accounting information.
4. Postmodern perspective
 Involves a critical revisiting or rethinking of the past.
 It does not deny the dominant, liberal, and humanist culture in society and the world, but it
challenges their assumptions from within.
 Postmodernism finds a place in the field of accountancy. Apparently, accountancy, as a discipline, is
firmly embedded in a modern view of the world.
 For instance, accounting information has become an economic good that has a demand because of
the belief that it reflects reality. This view about accounting information can be challenged by a
postmodern perspective since such information is abstract and it is impossible for an abstraction to
reflect the full extent of reality.

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

3. MIXED METHOD OF RESEARCH

- Combination of both quantitative and qualitative results in the conception of the third method

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
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

BASIC STATISTICS BEING USED IN WRITING

• To ensure that data are interpreted correctly
• To see if relationships are meaningful
• To provide some of the most useful techniques for evaluating ideas, testing theory, and discovering
the truth
• To understand large and complex sets of data
MEAN, MEDIAN, MODE and RANGE
 Mean – average – all numbers are added up and then divided by the numbers of numbers
 Median – middle value in the list of numbers
 Mode – is the value that occurs most often
 Range – of a list numbers is computer by subtracting the smallest number in the set of
numbers from that of the largest number
 Percentage – divide the total / items * 100

Example :
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.

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.

Note: if the it is even numbers example: 10 items

13, 13, 13, 13, 14, 14, 15, 16, 18, 21
10 / 2= 5 referring to the 5th in rank
= (14+14) /2
= 14 will be the median
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

Chapter 1: INTRODUCTION
Subtitles

➢ Background of the Study

• Discussed deductively from general to specific
• General refer to global aspects of the study; specific refers to the introduction of your title
• Rationale why the study was conceived
• The objectives
• Importance of the study

 Statement of the Problem

• Introduced by the main problem stated in declarative form, followed by specific problems stated in
interrogative form
• Use of hypotheses is a case to case basis depending on the nature and method of research used.

 Hypothesis
Formulate a hypothesis
Hypothesis is a tentative conjecture (speculation/inference) regarding the phenomena under
consideration.
 The specific statement of prediction which describes in concrete terms what you expect will
happen in your study.
 Possible answer to a question that can be tested.
Example: COVID 19 adversely affected (positive) the financial performance of small business
in Ilocos Norte.
 Alternative hypothesis – stating that there is some real difference between two or more
groups
 Null hypothesis - stating that there is NO difference between two or more groups

 Paradigm of the Study (Research Paradigm)

Serves as a guide
Diagrammatically presented in most researchers
• Discussion of the variables – input –process – output
• Then diagrammatic presentation

Variables: Independent & Dependent

(1) independent variables – are those that cause changes in the subject
(2) dependent variables – are those that bear or manifest the effects cause by the independent
variable
 VARIABLE RELATIONSHIP: called part and parcel because par t is the cause and the another is the
effect that you can subject any form of measurement

 Definition of Terms
Based on Title/ Research Problem
Definition: Conceptual & Operational
Conceptual: would describe the word what is meant (can be in Dictionary/Encyclopedia)
Operational : would describe the word on how to be measure ( In this study, _____ is refer to
measure the level of ____)
  Significance of the study
Beneficiary of your research (MAIN: Students, Teachers, School, Researchers, Future Researchers.,)

 Scope and Limitation of Study

Your subject/respondents, state if respondents are selected through enumeration or random
sampling. Proceed with the locale, the place where the respondents are identified. Discuss why the
locale is chosen.

Chapter 2: REVIEW OF RELATED LITERATURE

Subtitles
Theories and statements that are related to your title/research problem. Must have ceiling years 2014
up to present time
 Local Studies (within the Philippines ) limit of 3-5 theories
 Foreign Studies (outside the Philippines ) limit of 3-5 theories

Chapter 3: METHODOLOGY
Subtitles
 Research Design
Written by identifying first what method is used, quantitative, qualitative or mixed method.
 Then stipulate the specific type under the chosen method (historical, descriptive,
grounded)
 Definition
 Discuss why such specific method is used.

 The Respondents
Identify the respondents
 How they are chosen and why they are choses
 State if respondents are selected through enumeration or random sampling then
identify the technique used
 Proceed with the locale, the place where the respondents are identified.
 Discuss why the locale is chosen

 The Instruments
Considers the instrument used in the study, whether questionnaire, survey or others
 Discuss its validity and reliability
 Discuss the contents of the specific parts of the questionnaire together with the
instructions.
 Include ethical considerations as voluntary participation, informed consent and others
  The Procedure
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?

 Data Analysis
Discusses how the data are subjected to interpretation, either statistically or verbally
o For statistical interpretation, discuss how the instruments were used per problem

INCLUSIONS:

Before Chapter 1
 Research Title (same format)
 Approval Sheet
 Acknowledgment
 Table of Contents

After Chapter 3
 The Questionnaire
 References
 Researchers Info (with picture)

 Short size bond paper

 Font size: 12
 Font style : Courier New
 Margin: 1.5 left others 1 inch
 Must have page number
 Must have header (school logo, name, address & departments)
 Line Spacing (double space)

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