Download as pdf or txt
Download as pdf or txt
You are on page 1of 72

Lecture 3

Research
Methods in
Business
Mohammed.abed.altaee@gmail.com
Lecture 3
Scientific
research design
3- The Study Importance
4- The Study Objectives
5- The Study Conceptual Model

Mohammd.abed.altaee@gmail.com
Lecture 3

The Study Importance

‫أهمية الدراسة‬
The Study Importance
‫أهمية الدراسة‬
The importance of the study, also called the rationale,
explains the significance of the work, the benefits that
the research provides and its overall impact.
In simple terms, the significance of the study is
basically the importance of your research. The
significance of a study must be stated in the
Introduction section of your research paper. While
stating the significance, you must highlight how your
research will be beneficial to the development of
science and the society in general 1
The Study Importance
‫أهمية الدراسة‬
The significance of the study is a part of the
introduction of a thesis. It should determine who
benefits from the study and how that specific
audience will benefit from its findings. The
significance of the study could be simply reflected by
the following two questions: Why should my study be
published? What significant scientific contribution is
my study making to my field of research. Importantly,
the significance of the study should also be written
with a non-expert in mind. 2
The Study Importance
‫أهمية الدراسة‬
Essentially, the section on significance of the study
provides information to the reader on how the study
will contribute. It must be specifically stated, however,
what the study will contribute and who will benefit
from it. You can figure out several important
contributions of your research paper if you let your
mind flow. The following tips helpful in writing the
significance of the study:

3
The Study Importance
‫أهمية الدراسة‬
Refer to the statement of the problem
Your problem statement can guide you in identifying the specific
contribution of your study. You can do this by observing a one-
to-one correspondence between the statement of the problem and
the significance of the study.
For example, if you ask the question "Is there a statistically
significant effect of methods of calculating costs and operational
performance of the organization?" Then it may be the
contribution of your research to the costing method (s) (among
the three costing methods that I evaluated for example) that can
help the organization perform better operating. Your research
will show that this math method really works. This could be a
pioneering approach that will change the way organizations
calculate costs that have become unacceptable.
4
The Study Importance
‫أهمية الدراسة‬
Write from general to specific contribution
I learned this technique from a former professor while
in pursuing my master's degree. It works this way:
Write the significance of the study by looking into the
general contribution of your study, such as its
importance to society, then proceed downwards
towards its contribution to individuals and that may
include yourself as a researcher. You start off broadly
then taper off gradually to a specific group or person.
5
The Study Importance
‫أهمية الدراسة‬
The researcher must address the importance of the study in its
theoretical and practical aspects: The theoretical importance of
the study and the applied importance of the study.
1.The theoretical importance of the study Means that the
researcher form the rationale for the study, the researcher must
consider several considerations. These include evaluating the
theoretical questions that research might solve in the broader
subject area, and how the research might produce better results.
researchers should also think about the gaps that might fill their
research in the subject area, and what could add to the theories
and areas of knowledge related to the subject of study
(administrative, accounting and marketing literature)
6
The Study Importance
‫أهمية الدراسة‬
The researcher must address the importance of the study in its
theoretical and practical aspects: The theoretical importance of the
study and the applied importance of the study.
2.The practical or applied importance of the study:
It means determining the specific contribution of your thesis study to
the community and the sample of the study, i.e. the solutions provided
by the study to overcome the problem or exploit the opportunity .To
simplify, your research should answer this question, “What are the
benefits or advantages of the study based on the statement of the
problem?”
If you ask the question “How has the new packaging affected the
sales of the product?” then the contribution of your research would
probably a packaging style or technology that can help the store
increase its sales. Your study should demonstrate that the product’s
packaging really influences the buyer’s perception and affects their
purchase decision. 7
The Study Importance
‫أهمية الدراسة‬
Examples:
Organizational Learning Impact On Green Innovation: the mediating role of
absorptive capacity:
Study Importance
1.3.1 Theoretical importance

•The study deals with three of the most important contemporary topics in the business
administration literature, which captured the interests of researchers in different
universities and research institutions. These topics are organizational learning, green
innovation, and absorptive capacity.

•The limited studies that dealt with research in the analysis of the impact of organizational
learning on green innovation, at the conceptual level in the Arab world in general and in
Jordan in particular, to the knowledge of the researcher.
9
The Study Importance
‫أهمية الدراسة‬
Examples:
Organizational Learning Impact On Green Innovation: the mediating role of
absorptive capacity:
Study Importance

1.3.2 Practical importance


•The urgent need to conduct a scientific analysis of the level of the achievement of green innovation in

Al-Youm Food Company, and the impact that the organizational learning of this company and its

ability to absorb knowledge in the achievement of this level of green innovation.

•The researcher expects that the results of the study will facilitate the task of decision-makers in Al-

Youm Food Company in adopting the necessary steps to achieve green innovation in its plans to face

competition and ensure the continuity of the company and maintain market share.
10
The Study Importance
‫أهمية الدراسة‬
Examples:

Impact of Align Supply Chain Strategy with Business Strategy on the Strategic Value: •

An Applied Study on Jordanian Pharmaceutical Manufacturing Company (JPM)

Study Importance

1.3.1 Theoretical importance

This study is considered one of the few studies that discussed the Align Supply Chain

Strategy with Business Strategy and this align impact on Strategic Value.

1.3.2 Practical importance

1. The urgent need to conduct a scientific analysis of the current reality of the Align Supply Chain

Strategy with Business Strategy.


11
The Study Importance
‫أهمية الدراسة‬
Examples:
Impact of Align Supply Chain Strategy with Business Strategy on the Strategic Value: •

An Applied Study on Jordanian Pharmaceutical Manufacturing Company (JPM)

1.3.2 Practical importance


2. The field importance of the study comes from considering this study as the first to be

accomplished at Jordanian Pharmaceutical Manufacturing Co. (JPM) about Align

Supply Chain Strategy with Business Strategy and this align impact on Strategic Value.

3. The researcher expects that the results and recommendations of this study will

contribute in identifying and diagnosing the importance of Align Supply Chain Strategy

with Business Strategy to create and enhance Strategic Value. 12


The Study Importance
‫أهمية الدراسة‬
Examples:
Impact of Align Supply Chain Strategy with Business Strategy on the Strategic Value: •

An Applied Study on Jordanian Pharmaceutical Manufacturing Company (JPM)

1.3.2 Practical importance

4. The study findings and recommendations will contribute to identifying and diagnosing the

importance of Align Supply Chain Strategy within the Business Strategy to create and enhance

Strategic Value of the Jordanian Pharmaceutical Manufacturing firms; which also would lead in a

part to business development.

5. Based on what was mentioned in the description of the study problem, the researcher thinks

that the study has a scientific value, in the sense that it represents scientific contribution.
13
Choosing a thesis topic

Lecture 3
If you have no dissertation ideas yet, it can be hard
to know where to start. Follow these steps to begin
narrowing down your ideas:
1. Check the requirements
2. Choose a broad field of research
3. Look for books and articles
The Study Objectives
4. Find a niche
5. Consider the type of research
6. Determine the relevance
‫أهداف الدراسة‬
7. Make sure it’s plausible
8. Get your topic approved
The Study Objectives
‫أهداف الدراسة‬
What is the objective of a study?
The aims or goals of a study are short general
statements (often just one statement) of the overall
purpose of the trial. Your objectives should be
concise and brief, interrelated, realistic and
reasonable. Your objectives should make it very clear
to your professors how you intend to conduct the
research while ensuring the research stays authentic
and valuable. Your objectives should not be too
vague or unrealistic, repetitive or contradictory to the
rest of your proposal. 1
The Study Objectives
‫أهداف الدراسة‬
What is the objective of a study?
A lot of students fail to clearly articulate their
aims and objectives because they aren’t sure
themselves what they actually are.
Picture this: if there’s one thing that every
Master student hates it’s being asked by a
stranger what their research is on.

2
The Study Objectives
‫أهداف الدراسة‬
What is the objective of a study?
Your research objectives are the answer to the question, ‘What
are you doing?’
1.You need to clearly describe what your intentions are and
what you hope to achieve. These are your objectives .

2. Your objectives may be to test theory in a new empirical


setting, derive new theory entirely, construct a new data-set,
replicate an existing study, question existing orthodoxy, and so
on. Whatever they are, clearly articulate them and do so early.
Include them in your introduction and, if you’re smart,
you’ll write them in your abstract.

3
The Study Objectives
‫أهداف الدراسة‬
What is the objective of a study?
Your research objectives are the answer to the
question, ‘What are you doing?’
3. Be very explicit. In the opening paragraphs, say, in
simple terms, ‘the objective of this thesis is to…’

4. Think of your aims then as a statement of intent. They


are a promise to the reader that you are going to do
something. You use the next two hundred pages or so to
follow through on that promise. If you don’t make the
promise, the reader won’t understand your follow-
through. Simple as that. 4
The Study Objectives
‫أهداف الدراسة‬
What is the objective of a study?
Because they serve as the starting point of the study,
there needs to be a flow from your aims through your
objectives to your research questions and contribution
and then into the study itself. If you have completed
your research and found that you answered a different
question (not that uncommon), make sure your
original aims are still valid. If they aren’t, refine them.

5
The Study Objectives
‫أهداف الدراسة‬
When writing up your aims, there are a number of
things to bear in mind.
1. Avoid listing too many. Your PhD isn’t as long as
you think it is and you won’t have time or room for
more than around two or three.
2. When you write them up, be very specific. Don’t
leave things so vague that the reader is left unsure or
unclear on what you aim to achieve.
3. Make sure there is a logical flow between each of
your aims. They should make sense together and
should each be separate components which, when
added together, are bigger than the sum of their parts.6
The Study Objectives
‫أهداف الدراسة‬
Your aims answer the question, ‘What are you doing?’
The objectives are the answer to the question, ‘How are
you doing it?’
Research objectives refer to the goals or steps that you
will take to achieve your aims. When you write
them, make sure they are SMART.
1. Specific: talk in a precise and clear way about what you are going to
do.
2. Measurable: how will you know when you have achieved your aim?
3. Achievable: make sure that you aren’t overly ambitious.
4. Realistic: recognize the time and resource constraints that come with
doing a PhD and don’t attempt to do too much.
5. Time constrained: determine when each objective needs to be
completed. 7
The Study Objectives
‫أهداف الدراسة‬
The researcher must address the Objectives of the
study in its theoretical and practical aspects: The
theoretical Objectives of the study and the applied
Objectives of the study.
1. The theoretical Objectives of the study:
Focuses on the goals that the researcher aims
to achieve through the theoretical framework
of the study, for example:

8
The Study Objectives
‫أهداف الدراسة‬
Impact of Align Supply Chain Strategy with Business Strategy on the Strategic Value: An

Applied Study on Jordanian Pharmaceutical Manufacturing Company (JPM)

Theoretical Objectives:

1. Explaining the concept of Supply Chain Strategy and the most important elements.

2. Clarifying the concept and the main dimensions of Business Strategy.

3. Explaining the concept of Strategic Value and how to measure it.

4. Providing a framework for systematic understanding of the linkages between Supply

Chain Strategy and Business Strategy.


9
The Study Objectives
‫أهداف الدراسة‬
Commitment to Social Responsibility Areas on the Organization

Reputation and the mediate role of Transparency.

Theoretical Objectives:

1. Explain the concept of social responsibility and its most important areas.

2. Explain the concept of the organization's reputation and the most important indicators of

measurement.

3. Explain the concept of Transparency and the most important aspects .

4. Describe the relationship between social responsibility, organization reputation and

Transparency.
10
The Study Objectives
‫أهداف الدراسة‬
The researcher must address the Objectives of the
study in its theoretical and practical aspects: The
theoretical Objectives of the study and the applied
Objectives of the study.
1. The Practical Objectives of the study:
Focuses on the goals that the researcher
seeks to achieve through the field application
of the study, for example:

11
The Study Objectives
Impact of Align Supply Chain Strategy with Business Strategy on the Strategic Value: An Applied Study on

Jordanian Pharmaceutical Manufacturing Company (JPM)

Practical Objectives:

1. Determining the extent to which Supply Chain Strategy is applied in (JPM).

2. Diagnosing the extent to which Business Strategy is applied in (JPM).

3. Identifying whether the Align Supply Chain Strategy with Business Strategy impacts Strategic Value of (JPM).

4. Clarifying if the experiences of the organizations moderate the impact of Align Supply Chain Strategy with Business

Strategy on Strategic Value of (JPM).

5. Trying to access a set of recommendations that will benefit decision makers in (JPM) as they seek to enhance their strategic

value in the future.

6. By focusi ng on Align Supply Chain Strategy with Business Strategy, the study provides a framework for future

researches to enhance knowledge related to supply chain strategies and strategic value creation.

7. Making some recommendations to motivate other researchers to study other variables not covered in this study. 12
The Study Objectives
‫أهداف الدراسة‬
Commitment to Social Responsibility Areas on the Organization Reputation and the mediate role

of Transparency.

Practical Objectives:

1. Identify whether Commitment to Social Responsibility Areas in the framework (Owners, Customers, Government, Workers

and Society) impact Organization Reputation in Royal Jordanian

2. Explore the extent to which Commitment to Social Responsibility Areas impact on Transparency in Royal Jordanian

3. Identify whether Transparency impact Organization Reputation in Royal Jordanian.

4. Identify if Transparency mediates the relationship between the Commitment to Social Responsibility Areas and

Organization Reputation in Royal Jordanian.

5. Try to access a set of findings and recommendations that will help Royal Jordanian when it sets its strategy to enhance its

reputation among its peers in the market, as well as the development of policies necessary to implement this strategy.

13
Choosing a thesis topic
Step 1: Check the requirements

Some programs will have stricter


Lecture 3
requirements than others. You might be
given nothing more than a word count and a
deadline, or you might have a restricted list
The and
of topics Study Conceptual
approaches Model
to choose from. If
in doubt about what is expected of you,
always ask your course or department
‫األنموذج االفتراضي للدراسة‬
coordinator.
The Study Conceptual Model
‫األنموذج االفتراضي للدراسة‬
A conceptual Model or framework
illustrates what you expect to find through
your research. It defines the
relevant variables for your study and maps
out how they might relate to each other.
You should construct a conceptual Model
or framework before you begin collecting
data. It is often represented in a visual
format. 1
The Study Conceptual Model
‫األنموذج االفتراضي للدراسة‬
1. When to create a conceptual Model
or framework
2. Identifying your variables
3. Designing a conceptual framework
or Model
4. Expanding the conceptual
framework or Model
2
When to create a conceptual framework
If you want to investigate any kind of relationship
between variables, it’s a good idea to create a
conceptual Model /framework.
Research example You want to know if:
- Insurance companies that use creative accounting
better respond to international accounting standards.
- Telecommunications companies that adopt electronic
business applications practice business ethics
- Cleaning service companies that implement e-
marketing are what sustain their competitive
advantage 3
When to create a conceptual framework

To investigate these questions, you can use


methods to test the relationship between
variables.
Before you start collecting data, construct a
conceptual Model /framework to show
exactly which variables you will measure and
how you expect them to relate to each other.
The conceptual Model /framework is
developed based on a literature review of
existing studies on the topic. 4
Identifying your variables
Variables are simply the characteristics or properties that
you want to study. The conceptual framework will map
the expected relationship between them.
In our examples, the two key variables are:

- “creative accounting ” and “international accounting


standards”.

- “electronic business” and “business ethics ”.

- “e-marketing” and “sustainable competitive advantage”.

5
Identifying your variables
Independent and dependent variables
If we want to test a cause-and-effect relationship, we need to identify at
least two variables: the independent variable and the dependent
variable. In our
First example:
“creative accounting ” and “international accounting standards”.

the expected cause, “creative accounting ” is the independent variable


(aka the predictor or explanatory variable).
‫ضا بمتغير المتنبئ أو المتغير التوضيحي‬
ً ‫ويعرف أي‬
the expected effect, “international accounting standards” is the dependent
variable (aka the response or outcome variable).
‫ضا بمتغير االستجابة أو متغير النتيجة‬
ً ‫ويعرف أي‬
In other words, “international accounting standards” depends on “creative
accounting .” 6
Identifying your variables
Independent and dependent variables
If we want to test a cause-and-effect relationship, we need to identify at
least two variables: the independent variable and the dependent
variable. In our

Second example:
- “electronic business” and “business ethics ”.

the expected cause, “electronic business” is the independent variable


(aka the predictor or explanatory variable).
‫ضا بمتغير المتنبئ أو المتغير التوضيحي‬
ً ‫ويعرف أي‬
the expected effect, “business ethics ” is the dependent variable (aka the
response or outcome variable).
‫ضا بمتغير االستجابة أو متغير النتيجة‬
ً ‫ويعرف أي‬
In other words, “business ethics ” depends on “electronic business.”
7
Identifying your variables
Independent and dependent variables
If we want to test a cause-and-effect relationship, we need to identify at
least two variables: the independent variable and the dependent
variable. In our

Third example:
“e-marketing” and “competitive advantage”.

the expected cause, “e-marketing” is the independent variable (aka the


predictor or explanatory variable).
‫ضا بمتغير المتنبئ أو المتغير التوضيحي‬
ً ‫ويعرف أي‬
the expected effect, “sustainable competitive advantage” is the dependent
variable (aka the response or outcome variable).
‫ضا بمتغير االستجابة أو متغير النتيجة‬
ً ‫ويعرف أي‬ 8
In other words, “sustainable competitive advantage” depends on “e-marketing.”
Identifying your variables
Important Note
Causal relationships often involve several
independent variables that affect the
dependent variable. However, to keep
things simple, we’ll work with just one
independent variable, namely:
First example: “creative accounting”.

Second example: “electronic business”.

Third example: “e-marketing”. 9


Designing a conceptual Model/ framework

A conceptual Model/ framework can be designed in many different


ways. The form yours takes will depend on what kinds of
relationships you expect to find.
To visualize our expected cause-and-effect relationship, we will
use the basic design components of boxes, arrows, and lines.
Component Meaning

Box Variable

Arrow Causal relationship

Line Correlation

10
To indicate a causal relationship, each arrow should start
from the independent variable (the cause) and point to
the dependent variable (the effect).
Use a line when you expect a correlation between two
variables, but no cause-and-effect relationship.
First example:
“creative accounting ” and “international accounting
standards”.

international
creative accounting
accounting standards

Basic conceptual framework using an independent variable and a dependent


variable
To indicate a causal relationship, each arrow should start
from the independent variable (the cause) and point to
the dependent variable (the effect).
Use a line when you expect a correlation between two
variables, but no cause-and-effect relationship.
Second example:
-“electronic business” and “business ethics ”.

electronic business business ethics

Basic conceptual framework using an independent variable and a dependent


variable
To indicate a causal relationship, each arrow should start
from the independent variable (the cause) and point to
the dependent variable (the effect).
Use a line when you expect a correlation between two
variables, but no cause-and-effect relationship.
Third example:
“e-marketing” and “sustainable competitive advantage”.

sustainable
e-marketing
competitive advantage

Basic conceptual framework using an independent variable and a dependent


variable
Expanding the conceptual Model/ framework

As you develop your conceptual framework, you


should also aim to identify other variables that
might influence the relationship between your
independent and dependent variables.
Some common variables to be incorporated into
the conceptual framework include:
1. Moderator variables
2. Mediator variables
3. Control variables
14
Moderating variables in a conceptual Model/ framework
When creating a conceptual Model/ framework to explore a cause-and-effect
relationship, you often need to deal with moderating variables, also known as
moderators.
Now we’ll expand the framework by adding a moderating variable. A moderator
alters the effect that an independent variable has on a dependent variable,
based on the moderator’s value.

Dependent Variable Independent Variable


international accounting
creative accounting standards

Qualification of
accountants

Conceptual framework with a moderator variable


Moderating variables in a conceptual Model/
framework
The moderator thus changes the effect
component of the cause-and-effect relationship.
This moderation is also referred to as the
interaction effect.
In the first example, we expect that the Use of
creative accounting is related to the international
accounting standards : The better qualified
accountants are, the higher responsive the
company is to these standards.
In other words, the “moderator Variable qualified
accountants ” moderates the effect that creative
accounting has on the international accounting standards
16
Moderating variables in a conceptual Model/ framework
When creating a conceptual Model/ framework to explore a cause-and-effect
relationship, you often need to deal with moderating variables, also known as
moderators.
Now we’ll expand the framework by adding a moderating variable. A moderator
alters the effect that an independent variable has on a dependent variable,
based on the moderator’s value.

Dependent Variable Independent Variable


electronic business business ethics

Qualification of
employees

Conceptual framework with a moderator variable


Moderating variables in a conceptual Model/
framework
The moderator thus changes the effect
component of the cause-and-effect relationship.
This moderation is also referred to as the
interaction effect.
In the Second example, We expect that the
adoption of e-business applications will affect
compliance with business ethics : The better
qualified employees are, the more the company
compliance with business ethics .
In other words, the “moderator Variable qualified
employees ” moderates the effect that e-business has
on the business ethics
18
Moderating variables in a conceptual Model/ framework
When creating a conceptual Model/ framework to explore a cause-and-effect
relationship, you often need to deal with moderating variables, also known as
moderators.
Now we’ll expand the framework by adding a moderating variable. A moderator
alters the effect that an independent variable has on a dependent variable,
based on the moderator’s value.

Dependent Variable Independent Variable


e-marketing sustainable competitive
advantage

Qualification of
employees

Conceptual framework with a moderator variable


Moderating variables in a conceptual Model/
framework
The moderator thus changes the effect
component of the cause-and-effect relationship.
This moderation is also referred to as the
interaction effect.
In the Third example, We expect that the E-
marketing will contribute to the sustainability of
the company's competitive advantage : The
better the customer loyalty is enhanced, the
higher the company's ability to sustain a
competitive advantage.
In other words, the “moderator Variable customer loyalty
” moderates the effect that E-marketing has on the sustainable
competitive advantage
.
20
Mediating variables in a conceptual Model/
framework
A mediating (or mediator) variable is an
integral part of a cause-and-effect relationship. It
makes it easier to understand how
the independent variable is affecting the
dependent variable and what is governing that
relationship.
Now we’ll expand the framework by adding a
mediating variable. In a cause-and-effect
relationship, a mediating variable is a variable
that links the independent and dependent
variables, allowing the relationship between them
to be better explained.
21
Mediating variables in a conceptual Model/
framework
Mediating variables can be difficult to
interpret, and care must be taken when
conclusions are drawn from them. The
complexity involved is beyond the scope of
the article, so we won’t go into great detail.
Instead, we’ll focus on helping you develop
a basic understanding of what a mediating
variable is and when it may need to be
considered.
22
Here’s how the conceptual framework might look if a mediator
variable were involved in the First example:
“creative accounting ” and “international accounting standards”.

Independent Variable
Dependent Variable
international accounting
creative accounting
standards

Mediating Variable
Relevance of Accounting
Information

Conceptual Model/ framework with a mediator variable


Mediating variables in a conceptual Model/
framework
In this example, the relationship between the
independent variable (“creative accounting”)
and the dependent variable (“international
accounting standards”) takes center stage, Our
hypothesis is that: The creative accounting
practice supports the response to international
accounting standards. Now we add the mediating
variable of “Relevance of Accounting Information
”, which comes between the independent and
dependent variables. The creative accounting
impacts the Relevance of Accounting Information
, which in turn impacts the international accounting
standards. 24
Mediating variables in a conceptual Model/
framework
The well application of creative
accounting, the more Relevance of
Accounting Information;, Highly
responsive to international accounting
standards. By adding the mediating
variable of “Relevance of Accounting
Information,” we help explain the
cause-and-effect relationship between
the two main variables. 25
Moderator vs mediator

It’s important not to confuse a moderator with


a mediator. A mediating variable does not only affect
the outcome of the dependent variable – it is also
affected by the independent variable. Therefore, it
helps explain the relationship between the
independent and dependent variable.

In First example, the variable “Relevance of


Accounting Information” is a mediator: well application
of creative accounting, the Highly responsive to
international accounting standards.. A mediator links
the independent and dependent variables. 26
Moderator vs mediator
A moderating variable can impact the outcome of
a dependent variable, but it is not affected by the
independent variable.

For example, the variable “Qualification of


accountants ” is a moderator, not a mediator:
although Qualification of accountants may impact
the international accounting standards (the
dependent variable), the creative accounting
(the independent variable) does not affect
Qualification of accountants. Regardless of how
creative accounting is applied, the Qualification of
accountants will not increase. 27
Here’s how the conceptual framework might look if a mediator
variable were involved in the Second example:
“electronic business ” and “Business Ethics”.

Dependent Variable Independent Variable


electronic business Business Ethics

Mediating Variable
Transparency

Conceptual Model/ framework with a mediator variable


Mediating variables in a conceptual Model/
framework
In this example, the relationship between the
independent variable (“electronic business”) and
the dependent variable (“Business Ethics”) takes
center stage, Our hypothesis is that: E-business
applications Impact business ethics Now we add
the mediating variable of “Transparency”, which
comes between the independent and dependent
variables. The electronic business impacts the
Transparency, which in turn impacts the Business
Ethics.
29
Mediating variables in a conceptual Model/
framework
Adopting e-business applications, the
more Transparency; High commitment to
business ethics. By adding the
mediating variable of “Transparency,” we
help explain the cause-and-effect
relationship between the two main
variables.

30
Moderator vs mediator
It’s important not to confuse a moderator with
a mediator. A mediating variable does not only
affect the outcome of the dependent variable – it
is also affected by the independent variable.
Therefore, it helps explain the relationship
between the independent and dependent
variable.

In Second example, the variable “Transparency”


is a mediator: of e-business application , the
High commitment to business ethics .A mediator
links the independent and dependent variables.
31
Moderator vs mediator
A moderating variable can impact the outcome of
a dependent variable, but it is not affected by the
independent variable.

For example, the variable “Employee Qualification”


is a moderator, not a mediator: although Employee
Qualification may impact the Business Ethics (the
dependent variable), the E- Business(the
independent variable) does not affect Employee
Qualification. Regardless of how E- Business is
applied, the Employee Qualification will not
increase.
32
Here’s how the conceptual framework might look if a mediator
variable were involved in the Third example:
“E- marketing” and “sustainable competitive advantage”.

Independent Variable
Dependent Variable
sustainable
E- marketing
competitive advantage

Mediating Variable
Innovation

Conceptual Model/ framework with a mediator variable


Mediating variables in a conceptual Model/
framework
In this example, the relationship between the
independent variable (“E- marketing”) and the
dependent variable (“sustainable competitive
advantage”) takes center stage, Our hypothesis is
that: E- marketing applications sustain competitive
advantage. Now we add the mediating variable of
“Innovation”, which comes between the
independent and dependent variables. The E-
marketing impacts Innovation, which in turn
impacts the competitive advantage.
34
Mediating variables in a conceptual Model/
framework
Adopting E- marketing, the more
Innovation; High sustain competitive
advantage. By adding the mediating
variable of “Innovation,” we help explain
the cause-and-effect relationship
between the two main variables.

35
Moderator vs mediator
It’s important not to confuse a moderator with
a mediator. A mediating variable does not only
affect the outcome of the dependent variable – it
is also affected by the independent variable.
Therefore, it helps explain the relationship
between the independent and dependent
variable.

In Third example, the variable “Innovation” is a


mediator: of E- marketing application , the High
sustain competitive advantage. A mediator links the
independent and dependent variables.
36
Moderator vs mediator
A moderating variable can impact the outcome of
a dependent variable, but it is not affected by the
independent variable.

For example, the variable “Customer Loyalty” is a


moderator, not a mediator: although Customer
Loyalty may impact the sustainable competitive
advantage (the dependent variable), the E-
marketing (the independent variable) does not
affect Customer Loyalty. Regardless of how E-
marketing is applied, the Customer Loyalty will not
increase.
37
Control variables in a conceptual Model/ framework
A control variable is a variable that is held constant to
prevent it from influencing the outcome of a study.
When testing a cause-and-effect relationship, it is
important to consider which variables might influence the
relationship between your independent and dependent
variables and control these so that your results are as
accurate as possible.

First Example
To test whether there is a cause-and-effect relationship
between “creative accounting” and “international
accounting standards” we also need to consider other
variables that could potentially impact Respond to
international accounting standards.
For example, it is likely that if there is a conflict of some
provisions of the international standard with the Jordanian
legislation, they will get a lower respond. Therefore, we’ll add
“Jordanian legislation” as a control variable.

Control Variable
Jordanian legislation

Dependent Variable
Independent Variable international
creative accounting accounting standards

Sample conceptual Model/ framework with a control variable


39
Control variables in a conceptual Model/ framework
That means we should keep the variable “Jordanian legislation”
constant in our study – We will only include items for international
accounting standards that do not conflict with Jordanian legislation
when conducting the study.

Important Notes
1.There are often other variables that we might want
to include in our conceptual framework: moderators
and mediators.

2.we measure moderators and mediators and


include them in our analysis in order to better
understand the cause-and-effect relationship.
40
Frequently asked questions
1. What are independent and dependent variables?
You can think of independent and dependent variables in
terms of cause and effect: an independent variable is
the variable you think is the cause, while a dependent variable
is the effect.
2. Why are independent and dependent variables important?
Determining cause and effect is one of the most important
parts of scientific research. It’s essential to know which is the
cause – the independent variable – and which is the effect –
the dependent variable.
3. Can a variable be both independent and dependent?
No. The value of a dependent variable depends on an
independent variable, so a variable cannot be both independent
and dependent at the same time. It must be either the cause or
41
the effect, not both!
Frequently asked questions
4. Can I include more than one independent or dependent
variable in a study?
Yes, but including more than one of either type requires
multiple research questions.
For example, if you are interested in the impact of the Internal
Factors on Organizational Commitment, you can use multiple
measures of Organizational Commitment : Organizational
Excellence , Quality of Work-Life , Leadership styles, and many
more. Each of these is its own dependent variable with its own
research question.
You could also choose to look at the impact of External
Factors as well as Internal Factors, or even the additional
Impact of the two combined. Each of these is a
separate independent variable.
42

You might also like