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Module 6 - Formulate The Hypotheses
Module 6 - Formulate The Hypotheses
College of Accountancy
Subject Code: Module No./Title: 5 – Formulate the
Hypotheses
Subject Description: Accounting Research Methods Period of Coverage: Week 7
Objectives:
1. To state the predictions about what the research will find and to find a tentative answer
to the research question
Content:
A hypothesis is a statement that can be tested by scientific research. It usually predicts a relationship
between two or more variables. It introduces a research question and proposes an expected result.
A research hypothesis is a specific, clear and testable proposition or predictive statement about the
possible outcome of research study, such as planned differences between groups in a particular variable
or relationship between variables.
A testable hypothesis is not a sample statement. It is an intricate statement that needs to offer a clear
Introduction of the intentions and possible outcomes.
Important things to consider when building a compelling hypothesis is to state the problem that you are
trying to solve and make sure that the hypothesis clearly defines the topic.
Examples of a hypothesis:
- Many teachers might subscribe to: that students work better on Monday morning than they do
on a Friday afternoon. Now if we decide to study this by giving the same group of students a
lesson on a Monday morning and on a Friday afternoon and then measuring their immediate
recall in each session, we would end up with the following:
- The students will recall significantly more information on a Monday morning than on a Friday
afternoon.
- There will be no significant difference in the amount recalled on a Monday morning compared to
a Friday afternoon, any difference will be due to confounding factors.
Evaluation: Group discussion and activity
References: https://www.enago.com
Prepared by: Maria Corazon S. Checked by: William I. Asenci, CPA Approved by: Lanie M. Galvan,
Guintu CPA MBA - BSA MBA, Dean College of Accountancy PhD (VPAA)