ACCOUNTING RESEARCH

METHODS – 301

Sections: III-BSA / III-BSAIS

Professor: ILYNN P. MAULEON
CHAPTER 3:
Research Methodology

Lesson 5
Planning Data Collection
and Analysis
What are the different data
collection methods?

How can we ensure that

the data collection method
is appropriate for the
research study?

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 ● Data Collection Methods for
quantitative research.
Learning
● Evaluate the selected data
Objectives
collection method in a
quantitative research.
At the end of the
lesson, you should
be able to do the
● Apply appropriate data analysis
following: based on the data collection
method used.

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 Brilliant Minds Preschool Student Checklist
___ Can identify the colors properly
___ Can follow simple instructions
___ Can write their own name
___ Identifies all the phonological sounds of the alphabet
___ Can match uppercase and lowercase letters
___ Can recite the alphabet song without difficulty

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Data Gathering Procedure
● It describes how the data were
gathered. (Survey, observation,
analysis of documents and files).

● The sources of data are also identified.

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Data Gathering Procedure
How will you get the information?
1. Self-administered survey questionnaire
2. Mailed
3. Online
4. Ask in person
5. Ask over the phone
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Data Gathering Procedure
How will you get the information?
➢ Interview
■ Face to face
■ Open-ended
■ Follow-up questions

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Data Gathering Procedure
How will you get the information?
➢ Observation (Ethnographic)
■ Watching
■ Listening
■ Recording

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 PLANNING FOR DATA
COLLECTION AND ANALYSIS

10
 Wrap Up
Outline

Quantitative Research

Data Collection Data Analysis

Procedure Evaluation
● Scales of Data
● Questionnaires ● Ethical ● Descriptive
● Experiments considerations Statistics
● Quantitative ● Standardization ● Inferential
Observation ● Reduction of Statistics
● Quantitative threats ● Hypothesis
Interview Testing
 1. Questionnaires
Data 2. Experiment
Collection 3. Quantitative Observation
Methods 4. Quantitative Interview

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 QUESTION

CENSUS vs SAMPLE SURVEY

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 QUESTION

SURVEY vs QUESTIONNAIRE

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 Survey

● A survey is the process of collecting,

analyzing and interpreting data from
many individuals.

● A survey aims to determine insights

about a group of people.

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 Questionnaires

● A questionnaire is composed of a
written list of item questions
wherein the participants can answer
independently.

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 1. Questionnaires

● Survey questionnaire – a common

form of data collection, must be
carefully and meticulously prepared.

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 1. Questionnaires

Parts of a survey questionnaire:

1. Introduction
2. Core
3. Closing

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 1. Questionnaires
Before preparing a survey questionnaire:
Screening
➢ are the series of questions designed
to eliminate respondents who are not
qualified to take part in the survey.

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 1. Questionnaires

Before preparing a survey questionnaire:

Classification
➢ questions used to classify respondents
into different groups for stratification and
analysis purposes.

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 1. Questionnaires
Parts of a survey questionnaire:
1. Introduction
➢ contains a greeting, introduction,
researcher information and affiliation,
purpose, and a statement assuring the
respondent of confidentiality/anonymity.
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 1. Questionnaires

Parts of a survey questionnaire:

2. Core
➢ The body of the survey questionnaire.

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 1. Questionnaires

Parts of a survey questionnaire:

3. Closing
➢ The closing of the survey questionnaire.

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 1. Questionnaires
Types of Questions used in Questionnaire:
1. Categorical response questions
a) Dual choice
b) Multiple choice
2. Open-ended questions
3. Metric questions
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 1. Questionnaires
Types of Questions used in Questionnaire:
1. Categorical response questions – where
answer options are provided.
a. Dual choice – where there are only two
choices of answers usually “yes” or “no”
b. Multiple choice – where there are three
or more choices of answers
2.
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 1. Questionnaires
Types of Questions used in Questionnaire:
2. Open-ended questions – a respondents
can answer these questions in his/her
own words.
3. Metric questions – questions which require
respondents to answer using a number on
a scale developed by the researcher.
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 2. Experiment

● An experiment is designed to test

hypotheses under controlled conditions
and involves the manipulation of variables.

● Three types of experiments: laboratory,

field, and natural.

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 3. Quantitative Observation
● Observation is a process wherein
researchers purposely or selectively watch
or listen to an occurring interaction or
phenomenon.

● Quantified by using rating scales and

checklists.
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 4. Quantitative Interview

• Quantitative interviews are also called

standardized interviews or survey
interviews because of their similarity to a
survey’s question-and-answer format.

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 Now, let’s go learn how
to Design the
Instrument and the
Data Collection
Method in Qualitative
Research
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 Evaluating Data
Collection Methods

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 In Evaluating Data
Collection Method –
ETHICAL
CONSIDERATIONS
MUST BE DISCUSSED

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Three Important Aspects in Data
Collection Process:
1. Data collection procedure must be ethical.

2. Data collection procedures must be

standardized.

3. Identify how the researchers reduced

threats.
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Three Important Aspects in Data
Collection Process: ETHICAL

● The researchers must obtain approval first

from their local school to conduct their
study.

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Three Important Aspects in Data
Collection Process: ETHICAL

● The researchers must obtain permission

to collect data within an organization.

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Three Important Aspects in Data
Collection Process: ETHICAL

● The researchers must obtain consent from

individuals who participated in their study.

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Three Important Aspects in Data
Collection Process: ETHICAL

● The researchers must use procedures that

will not harm the participants/respondents
in their study.

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Three Important Aspects in Data
Collection Process: STANDARD

● All participants will be presented with

the ​same response set and will be ​asked
the same questions.

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Three Important Aspects in Data
Collection Process: STANDARD

● All participants will be receiving the same

instructions for completing the instruments,
and must accomplish it under similar
conditions​.

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Three Important Aspects in Data
Collection Process: STANDARD

● All raters who will be involve in conducting

quantitative research must be ​skilled
enough so that they can record target
information in similar and consistent ways.

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Three Important Aspects in Data
Collection Process: REDUCE THREATS

● Good quantitative research must ensure that

the researchers will use data collection
procedures that will reduce threats to make
substantial conclusions about their research
hypotheses.
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Three Important Aspects in Data
Collection Process: REDUCE THREATS
● The two conclusions that are desirable in
quantitative research are the following:
1. the independent variables caused effects
on the dependent variables; and,
2. the findings from the sample is
generalizable to a larger population
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Lesson 6…

Ethical Considerations
a. Respondents have participated in the survey
voluntarily and have been fully informed about the aims and
objectives of the study.
b. Texts belonging to other authors that have been used
in any part of this study have been fully referenced
c. The questionnaires did not contain any degrading,
discriminating or any other unacceptable language that could
be offensive to any members of the sample group.
d. The questionnaire has been designed to collect
information directly related to the research questions, and no
private or personal questions were asked from respondents.
Introduction to Data
Analysis and
Hypothesis Testing

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Quantitative data analysis is a powerful tool
that is often associated with large-scale
research.

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 • Scales of Data

Some Key Concepts in • Descriptive and

Data Analysis Inferential Statistics

• Hypothesis Testing

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 • Scales of data/scales
of measurement are
the different ways in
SCALES OF DATA which variables are
defined and grouped
into different
categories

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Four Scales of Data / Scales of Measurement

1. Nominal scale
2. Ordinal scale
3. Interval scale
4. Ratio scale

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Scales of Data
Scale of Data Definition Example
Nominal A nominal scale pertains to In a demographic form,
categories and has no “1” might denote female
numerical meaning. and “2” denote male.

Ordinal In ordinal scales, the data are A software company

classified according to the may ask its clients: How
ranking or order of the would you rate our app?
variables. ● Excellent
● Very Good
● Good
● Bad
● Poor
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Scales of Data
Scale of
Data Definition Example
Interval An interval scale assumes Measuring
that there is an equal temperature
interval between each data using the
point. Fahrenheit scale.
Ratio A ratio scale indicates that Measures of
there is an absolute zero. distance, price of
The characteristics of the goods, and
three scales above are also weight.
found in the interval scale.
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 • Descriptive Statistics

Numerical Data in • Inferential Statistics

Data Analysis

• Hypothesis Testing

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 Descriptive and Inferential Statistics

Inferential
Descriptive
• Enables researchers
• Simply summarizes
to make inferences to
the data by
test hypothesis and
presenting into more
conduct regression
manageable bits
analysis

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Descriptive Statistics
1. Frequencies – this is defined as the official count or the number
of times a particular score or value is found in the data set.
2. Percentages​ – presents a set of scores or values as a percentage
of the whole.
3. Mean –​ also known as the numerical average of scores or values.
4. Median – the middle score or the numerical midpoint of the
values that are at the center of the distribution of the scores.
5. Mode​ – the most commonly occurring value in a data set.
6. Range​ – the distance between the highest and lowest values in a
data set.
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Inferential Statistics
The following are some of the most basic inferential statistics:
1. Correlation – describes the relationship between two or more
variables and further indicates whether there is a significant,
weak, negative, or positive relationship.
2. Analysis of Variance (ANOVA) ​– explains whether the
relationship of the means of two groups being studied is
statistically significant or by random chance.
3. Regression​ – determines whether a variable predicts another
variable.
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 Tip

Numerical data from quantitative research

can be analyzed or performed using
computer programs.

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Hypothesis Testing

● Hypothesis testing allows researchers to

test their assumptions.

● The two types of hypotheses are the null

hypothesis and the alternate hypothesis.

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 Review

The null hypothesis means that there

is n
​ o relationship or difference between
the dependent and independent variables.
On the other hand, the a​ lternative
hypothesis indicates that t​ here is a
relationship or difference b ​ etween the
variables being investigated.
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Hypothesis Testing
Hypothesis testing requires the researcher to:
1. Formulate a hypothesis;
2. Allow measurement of the variables being
studied and find out whether a significant
relationship exists;
3. Calculate the probability of obtaining such a
relationship if there were no relationship by
chance.
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 Summary

➢ The most common types of data

collection methods used in quantitative
research are:
1. questionnaires
2. experiments
3. quantitative observations
4. quantitative interviews

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 Summary

➢ Data collection methods must be evaluated

by its ethical considerations,
standardization, and how the researchers
reduced threats to their data.

➢ The scales of data arranged according to

complexity are: 1) nominal, 2) ordinal,
3) interval, and 4) ratio scale.
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 Summary

➢ Numerical data in quantitative research

can be summarized or presented using
either: 1) descriptive, 2) inferential
statistics and 3) hypothesis testing.

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 Wrap Up
Summary

Quantitative Research

Data Collection Data Analysis

Procedure Evaluation
● Scales of Data
● Questionnaires ● Ethical ● Descriptive
● Experiments considerations Statistics
● Quantitative ● Standardization ● Inferential
Observation ● Reduction of Statistics
● Quantitative threats ● Hypothesis
Interview Testing
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References
“Analyzing Quantitative Research.” Center for Innovation in Research and Teaching. Grand Canyon University. Accessed
June 17, 2020. https://cirt.gcu.edu/research/developmentresources/research_ready/quantresearch/analyze_data.

Belyh, Anastasia. “Overview of Qualitative And Quantitative Data Collection Methods.” Cleverism.com. February 26,
2017. https://www.cleverism.com/qualitative-and-quantitative-data-collection-methods/.

Blackstone, Amy. Principles of Sociological Inquiry: Qualitative and Quantitative Methods. Washington: Saylor
Foundation, 2012.

Cohen, Louis, Manion, Lawrence, and Keith Morrison. Research Methods in Education. 8th ed. New York: Routledge,
2018.

Kumar, Ranjit. Research Methodology: A Step-by-step Guide for Beginners. 3rd ed. London: SAGE Publications, Ltd.,
2011.

Langdridge, Darren, and Gareth Hagger-Johnson. Introduction to Research Methods and Data Analysis in Psychology.
3rd ed. England: Pearson, 2013.

Leary, Mark R. Introduction to Behavioral Research Methods. 6th ed. New Jersey: Pearson, 2012.

Plano Clark, Vicki L., and John W. Creswell. Understanding Research: A Consumer’s Guide. 2nd ed. New Jersey:
Pearson, 2015.