MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES

4410 ERL Building, Old Sta. Mesa, Manila

Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING RESEARCH METHODS
OUTCOME-BASED TEACHING AND LEARNING (OBTL) PLAN
INSTITUTE MISSION INSTITUTE VISION COLLEGE MISSION COLLEGE VISION
To make quality education accessible to all people regardless A community of administrators, teachers, To make quality education accessible to A community of administrators, teachers,
of social classes and financial capabilities providing them parents, and students working together to all people regardless of social classes and parents, and students working together to
courses and disciplines comparative to those given in other produce competent graduates and skilled financial capabilities providing them produce competent graduates and skills
universities and colleges. workers whose individual lives are improved and courses and disciplines comparative to workers whose individual lives are
thus making them productive members of society. those given in other Universities and improved and thus making them
Colleges. productive members of society.

COLLEGE OBJECTIVES PROGRAM INTENDED LEARNING OUTCOMES (PILO)

The Bachelor of Science in Accountancy (Common to all programs in all types of Graduates of Business and Management Graduates of Bachelor of Science in
programs aims to: schools) degree must be able to: Accountancy should be able to:
 Graduates of professional institutions
demonstrate a service orientation in one’s Graduates of Bachelor of Science in a) Describe the basic functions of
1.1 Resolve business issues and problems, with a
profession. Accountancy must be able to: management such as planning, organizing,
 Graduates of colleges participate in various global and strategic perspective using
leading, and controlling.
types of employment, development 1. Articulate and discuss the latest knowledge and technical proficiency in the
b) Identify and describe the basic concepts
activities, and public discourses, developments in the specific field of areas of financial accounting and reporting,
particularly in response to the needs of the that underlie each of the functional areas of
practice. cost accounting and management, accounting
communities one serves. business (marketing, finance, human
2. Effectively communicate orally and in and control, taxation, and accounting
 Graduates of universities participate in the resources management, production, and
writing using both English and Filipino. information systems;
generation of new knowledge or research operations management, information
3. Work effectively and independently in 1.2 Conduct accountancy research through
and development projects. technology, and strategic management) and
PROGRAM GOALS multi-disciplinary and multi-cultural independent studies of relevant literature and

OBTL Plan in AE6 – Accounting Research Methods Page 1 of 7 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING RESEARCH METHODS
The B.S. Accountancy program is designed to teams. employ these concepts in various business appropriate use of accounting theory and
produce competent and ethical professional 4. Act in recognition of professional, social, situations. methodologies;
accountants capable of making a positive and ethical responsibility. c) Select the proper decision-making tools to 1.3 Employ technology as a business tool in
contribution over their lifetimes to the
5. Preserve and promote “Filipino historical critically, analytically, and creatively solve capturing financial and non-financial
profession and society in which they work. In
the face of increasing changes that they will and cultural heritage”. problems and drive results; information, generating reports and making
meet later as professional accountants, d) Express clearly and communicate decisions.
students must develop and maintain an effectively with stakeholders both in oral 1.4 Apply knowledge and skills to successfully
attitude of learning to learn, to maintain their and written forms. respond to various types of assessments; and
competence later as professional accountants. e) Apply information and communication 1.5 Confidently maintain a commitment to good
The BSA program should alsoprovide a technology (ICT) skills as required by the corporate citizenship, social responsibility,
foundation of professional knowledge,
business environment. and ethical practice in performing functions
professional skills, and professional values,
ethics, and attitudes that enable them to as an accountant.
continue to learn and adapt to change
throughout their professional lives.

Course Code AE6 Credit Units 3 units (lec) Course Prerequisites AE9 – Statistical Analysis with Software App.
Course Title Accounting Research Methods Contact Hours 3 hrs/week (lec) Pre-requisite To AE7 – Accountancy Research

Course Description Accountancy Research is a hands-on based project where you will learn to identify and solve problems that businesses encounter as a going concern. While the course encourages
you to focus on companies involved in Accounting, it will not, however, prevent you from delving into the problems of other types of businesses. The course will guide you to the
different processes in research including data collection, research design, analysis and interpretation of data with the end given discovering the possible solution/s to the problem.
The course will enhance your skill in writing as you are required to submit and present a research paper at the end of the course which will also help you improve your presentation
skills.

Course Intended Learning Outcomes (CILO)

After completing this course, the student is expected to present the following learning outcomes in linewith the Expected MSTIP Graduate Elements (EDGE).
Expected MSTIP Graduate Elements (EDGE) Learning Outcomes

OBTL Plan in AE6 – Accounting Research Methods Page 2 of 7 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING RESEARCH METHODS
 Problem Analysis (PS) At the end of this course, the students should be able to:
 Development of Solutions  Identify with facility problem areas that would require in-depth research.
(DoS)  Ably use time management in finishing a research project.
 Global Citizenship (GC)  Competently synthesize and apply the knowledge and skills obtained in the different courses required under the Accountancy
 Collaboration & curriculum towards finding the right solution to a particular problem.
Communication (CaC)  Understand fully the different methods of research.
 Professionalism and Ethics  Prepare and present a business research paper in the appropriate scientific style.
(PaE)  Utilize efficiently technology in the collection and analysis of data to recommend a course of action.
 Lifelong Learning (LL)

PROGRAM MAPPING GRID Legend: 3 = To a Large Extent; 2 = To Some Extent; 1 = To a Little Extent
The Intended Learning Outcomes of the Bachelor of Science in Accountancy Program
emphasize the development of the expected graduate attributes according to the grid shown COURSE MAPPING GRID
below: The various topics in this course emphasize the development of the expected graduate attributes
PILO PS DoS GC CaC PaE LL PILO PS DoS GC CaC PaE LL according to the grid shown below:
1 3 a 2 UNIT PS DoS GC CaC PaE LL
2 3 b 2 2 1. Introduction to Accounting Research 1 2 3
3 2 2 2 c 2 3 2. The Research Process: Planning 2 3 3
4 3 d 3 3. Research Design 2 2
5 3 e 3 4. Data Sources 1 2 3
1.1 3 3 5. The Research Proposal 2 3
1.2 1 2 6. The Research Instrument 3 2 1
1.3 1 3 7. Analyzing and Interpretation of Data 2 2
8. Presentation of Research Output 2 2 3
1.4 3
Legend: 3 = To a Large Extent; 2 = To Some Extent; 1 = To a Little Extent
1.5 3 3

OBTL Plan in AE6 – Accounting Research Methods Page 3 of 7 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING RESEARCH METHODS

COURSE OUTLINE
Week/Number of Hours Topic Competencies Activity/Instructional
Strategy/Methods
1 (3 hours) 1.Introduction to Accountancy Research
2 (3 hours) 2.The Research Process: Planning the Research Project Technical Efficiency Interactive Instruction
3 – 4 (6 hours) 2.1. The Problem Statement
2.2. Identifying Variables/Objectives Independent Study
2.3. Writing the Hypothesis
2.4. Theoretical and Conceptual Frameworks
2.5. Operational Definitions
2.6. Research Paper Format
2.7. Review of Related Literature and Studies
5 (3 hours) 3. Research Design Interactive Instruction
3.1. Quantitative vs. Qualitative

OBTL Plan in AE6 – Accounting Research Methods Page 4 of 7 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING RESEARCH METHODS
3.2. Kinds
3.2.1. Descriptive
3.2.2. Exploratory
3.2.3. Causal
6 – 7 (6 hours) 3.3. Data Sources Interactive Instruction
3.3.1. Kinds of Data (Primary/Secondary)
3.3.2. Data Collection/Tools
3.3.2.1. Observation Independent Study
3.3.2.2. Interview
3.3.2.3. Survey
3.3.2.4. Focus Group
4. The Research Proposal Business Acumen Experiential Learning
8 -9 (6 hours) 5. The Research Instrument IT Driven Experiential Learning
5.1 Sampling population and size
5.2. Measurement and Scale
5.3. Contents of Instrument
10 – 12 6. Analyzing and Interpretation of Data Interactive Instruction/
Critical Thinking
(9 hours) Experiential Learning
13 – 14 7. Presentation of Research Output Global Business Awareness Indirect Instruction
(6 hours)
Creativity and Innovation Experiential Learning

Basic Readings /  Saunders, et.al. Research Methods for Business Students, 5th Ed., Pearson Education South Asia Pte. LTD.
Textbooks  Burns, A. and Bush, R., Basic Marketing Research, Pearson Prentice Hall, 2011
 Armstrong, G. and Kotler, P., AnIntroduction to Marketing, 8th Ed., Prentice-Hall, 2010
 Kay, Frances, Smart Skills: Presentations. Replika Press Pvt. Ltd., India 2011

Extended  www.inc.com/guides/marketing/24018, retrieved August 17, 2013.

Readings /  www.marketresearch.com/blog/richardwashington/5tipsinpresentingyour market research to investors, retrieved August 17, 2013,
References www.entrepreneur.com/marketing/marketresearch/index.html

Course Assessment  The expected learning outcomes for the course will be assessed through graded activities and ungraded activities.
 The graded activities include exams, written work (e.g., homework, problem sets) and performance tasks (e.g., quizzes, projects). The criteria for grading are as follows:
Prelim, Midterm and Final Grade Final Rating
Written Work (Homework, Problem Sets, etc.) 25% Midterm Grade 50%

OBTL Plan in AE6 – Accounting Research Methods Page 5 of 7 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING RESEARCH METHODS
Performance Tasks (Quizzes, Projects, Research Papers, etc.) 45% Final Grade 50%
Term Assessment (Prelim/Midterm/Final Exam) 30% Final 100%
100%
 The ungraded activities will be used to monitor the student's progress. A variety of these ungraded assessment techniques may be employed, including problems to be completed
during class, direct questioning of students, answering students' questions in class, one-minute classroom assessment techniques, and discussions during consultation hours.
Course Policies and  Language of Instruction
Statements The language of instruction is English.

 Attendance
Students are required to attend all classes starting with the first meeting. Non-attendance in any required class or academic activity constitutes an absence. A student
who has been absent for more than 20 percent of the hours of recitation, lectures, or any other scheduled work in this course shall be automatically dropped from the
class roll and the Registrar shall be advised accordingly.

 Student Rights and Responsibilities

The Student Handbook establishes students' freedoms and protections as well as expectations of appropriate behavior and ethical academic work. The Handbook
includes items such as the Policy on Student Rights, the Policy on Student Conduct, and the Academic Integrity Policy.

 Academic Integrity
Any work that the student submits should be their work (i.e., not borrowed/copied from any other source, including their classmates). When using other people's ideas to
substantiate their ideas, students are expected to properly cite the source. Proper citation procedures shall be discussed in class. Any act of cheating or plagiarism shall
be treated following the Institute's Policy on Academic Integrity. Depending upon the individual violation, students could face penalties ranging from failing the
assignment to failing the class.

Course Policies and  Grading System

Statements The students’ academic performance shall be graded in accordance with the following numerical system:
(continued) Grades Percentage Equivalent Descriptive Rating
1.00 - 97-100 - Highly Excellent
1.25 - 94-96 - Excellent
1.50 - 91-93 - Very Superior
1.75 - 88-90 - Superior
2.00 - 85-87 - Very Good
2.25 - 82-84 - Good
2.50 - 79-81 - Satisfactory
2.75 - 76-78 - Fair
3.00 - 75 - Passed
5.00 - Below 75 - Failed

OBTL Plan in AE6 – Accounting Research Methods Page 6 of 7 Ver. 1.0 (June 2019)
 MAKATI SCIENCE TECHNOLOGICAL INSTITUTE OF THE PHILIPPINES
4410 ERL Building, Old Sta. Mesa, Manila
Tel. No. 742-2076
COLLEGE OF ACCOUNTANCY
ACCOUNTING RESEARCH METHODS

 Learners with Disabilities

The Institute strives to make all learning experiences as accessible as possible. If a student anticipates or experiences barriers based on their disability (including mental
health, chronic or temporary medical conditions), the student needs to inform their instructor immediately so that they can discuss options privately. To establish
reasonable accommodations, the student needs to register in the “List of Learners with Disabilities” at the Office of Student Affairs (OSA).

 Syllabus Flexibility
The instructor reserves the right to amend or change this syllabus as needed. For example, the instructor may modify the content, and/or substitute assignments in
response to institutional, weather, or class situations. Any modification, however, must be communicated by the instructor to the Academic Head via the Department
Chairperson and the Dean andcannot be implemented without the approval of the Academic Head. Approved changes shall be discussed by the instructor in class. It is,
however, the responsibility of the student to check information from the instructor to stay current.
Consultation Faculty Member : ____________________ ____________________________
Schedule Email-address : : _________________________________________________________________
Consultation Hours : _________________________________________________________________
Time and Venue : _________________________________________________________________

Number of Pages Prepared by: Reviewed by: Recommending Approval: Approved:

6

AY/Term of Effectivity Prof. ARIEL D. PINEDA FLODENA LEYBAG-DOLLOSO Dr. HERMENIA DAVID MR. ERIC A. DOLLOSO
2018-2019 / Sem 1 Professor/ Program Head VP-Administration Academic Head President/CEO

OBTL Plan in AE6 – Accounting Research Methods Page 7 of 7 Ver. 1.0 (June 2019)