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Lecture 5 - Actg Research Methods (Chapter 4 - Data Analysis)
Lecture 5 - Actg Research Methods (Chapter 4 - Data Analysis)
• Chapter four of the Thesis is given different titles "Analysis of Data"; "Results of Study"; "Analysis and
Results" and others. The two key words is 'analysis' and 'results' where the researcher analyses the data
collected and presents the results in Chapter 4. 'Analysis' here implies the use of relevant statistical tools
usually to determine differences and relationships.
• Sometimes students spend so much time collecting and analyzing the data but when it comes to reporting
they do not do a good job. Some students 'sell short' by under-reporting the data they have collected and
analyzed. They fail to tease out valuable and relevant information and present it in Chapter 4. In some
instances, the presentation of the data is not clear even though Chapter 1, Chapter 2 and Chapter 3 are
well written. Chapter 4 is perhaps the most important chapter because it is the culmination of all your
efforts. People would like to know what you have found out after spending so many years. What's the
big deal? It is a big deal because the findings is the essence of the whole project. You should be most
excited in what you have found and to be able to convey that excitement in Chapter 4. Here we will
focus on writing the results and analysis of data based on a quantitative approach which consists of
THREE sections:
• Preamble / Introduction
Lecture on Accounting Research
5. Chapter 4 – Data Analysis (Quantitative)
• You begin this Chapter with a 'Preamble' or 'Introduction' in which you remind the reader on
the purpose of the study and the research questions or hypotheses. Briefly tell the reader
about the research design - i.e. whether it was an experimental, quasi-experimental, survey.
correlational design and so forth.
• Also, briefly describe the data collection techniques - such as questionnaire, observation,
interviews, aptitude tests, attitude tests, scales, inventories and so forth [Note that the process of
how you collected the data must be aligned with what was employed in Chapter 3 - a common
error is that what you reported in Chapter 3 does not match with what was mentioned in Chapter
4]
• Finally, in this section you briefly describe the characteristics of the sample (such as age, gender
or other relevant information) that has emerged from your data collection to provide context for
your findings. You could include tables describing the demographics of the sample.
• Report the Findings
• The 'Report of Findings' is not a sub-section heading. Instead the sub-section headings should be
each 'Research Question' or 'Hypothesis'. Organize your presentation as follows:
1. Research Question / Hypothesis 1 followed by the results
2. Research Question / Hypotheisis 2 followed by the results
3. Research Question / Hypothesis 3 followed by the results
4. and so forth
Lecture on Accounting Research
5. Chapter 4 – Data Analysis (Quantitative)
You restate the research question / hypothesis as follows:
• In the form of a Questions - Is there a significant difference in leadership styles between male and female
leaders in the banking sector?.
• In form of a statement - Gender and Leadership Style in the Banking Sector.
• In the form of a null hypothesis - There is no significant difference between male and female managers
...........
• In reporting the results of descriptive statistical tests, focus is on the means (M), standard deviations
(SD), frequencies (N) and percentages presented in tables or graphs (bar charts, line graphs, pie charts).
For example,
• 'Females (M = 45, SD = 2.1) are more satisfied with their jobs compared to their male (M = 38, SD
= 2.2) colleagues'.
• If you present descriptive statistics in a table or figure, you do not need to repeat in text form all that is
in the table. However, you should explain the key features in the table in the narrative which will help
interpretation. A common error is tell nothing about the table or graph in the text or to tell in writing
everything in the table or graph. You have to decide on what are the key findings or features that should
be written about. You cannot say, "Just look at the table and interpret for yourself what was found".
Lecture on Accounting Research
5. Chapter 4 – Data Analysis (Quantitative)
Reporting the p value
• Most quantitative research in the behavioural and social sciences involve comparing two or more groups of
individuals. The statistical tools (such as t-test, ANOVA) are used to report a significant difference between
two or more conditions where one condition may be more, less, higher or lower than another condition. For
this purpose, the 'p value' is used ranging from .001, .01 and .05. Before you report, make sure that you
mention at the onset that you are using a particular alpha level such as .05 for all statistical tests. This is how it
should be reported:
"A p value of .03 was reported indicating a significant difference between ....................."
Reporting Correlations
• Correlations provide a measure of statistical relationship between two variables. Note that correlations can be
tested for statistical significance and reported as follows:
• "For the thirty students, the scores on the mathematics test (M = 7.00, SD = 1.23) and the attitude
towards mathematics (M = 80.89, SD = 6.90) were strongly and significantly correlated, r(29) = .70, p =
.038“
• Chapter 4 for Qualitative Research carries different titles such as 'Analysis of Data', 'Results of
Study', 'Analysis and Results' and so forth. The key words are 'analysis' and 'results' which implies that
you have 'analysed' the raw data and presenting the 'results' or what you discovered in this Chapter. The
following are some possible 'mess ups' which is not an exaggeration and does happen:
• You have spent so much time collecting and analysing data but do a poor job of reporting the
results. You may under-report despite having collected large amounts of data. Do not sell yourself
short!
• Alternatively, after collecting all the data, your presentation of the results lack organisation and
clarity. Your reader struggles trying to figure out what the heck you have written in this Chapter.
• You may have done a good job writing Chapter 1, Chapter 2 and Chapter 3 with such clarity and
make a mess of Chapter 4. Gee, what a waste!
• It has been suggested that Chapter 4 should 'stand alone' meaning that you could ask a friend to read it
and she would what you discovered in you study without have to read Chapters 1 to 3. How about that!
Can you do that? To be able to 'stand alone', Chapter 4 should be aligned to the purpose of the study, the
research questions, why the study was important, how it connects to the underlying theories, literature
review and reflective of the conceptual framework. Chapter 4 is the culmination of your study and
represents you best thinking and how you answered the research question you had posed.
Lecture on Accounting Research
6. Chapter 4 – Data Analysis (Qualitative)
Chapter 4 Qualitative Research is less structured compared to Chapter 4 Quantitative Research. In contrast. There is
no one style for reporting the findings for Qualitative Research and you may choose from an assortment of styles to
tell your 'story' in an organized and interesting manner. According to Wolcott (1990), "writing well is neither a luxury
nor an option .....it is absolutely essential" (p.13) for qualitative research. Qualitative research generates rich
information and deciding where to focus is very challenging. This is what Ronald Chenail had to say:
• "I believe that the data, which have been painfully collected, should "be the star" in the relationship. By this I
mean, the main focus in qualitative research is the data itself, in all its richness, breadth, and depth. When all
is said and done, the "quality" in a qualitative research project is based upon how well you have done at
collecting quality data. So, it only seems natural that when it comes time to present "the fruits of your labor,"
you should make every effort to feature the data in your presentations" (Presenting Qualitative Data. The
Qualitative Report, 2(3). Dec. 1995).
INTRODUCTION
a. Briefly re-state the problem statement, the purpose of the study and research questions
b. Tell the reader on the purpose of Chapter 4 and how you organized the 'story'.
c. Briefly describe the research design - whether you used ethnographic method, case study method and so forth
d. Briefly tell about the sample you studied and data collection techniques - whether you used observations,
interviews and so forth
e. Brief explanation of how data were processed and coded, as well as how data exemplars were chosen for
presentation.
f. Explain how you established trustworthiness of data collected
Lecture on Accounting Research
6. Chapter 4 – Data Analysis (Qualitative)
• Someone may ask why is there need to 'repeat' the above as it has been explained in detail in the
earlier chapters. You are not repeating but rather you are 're-stating' the key ideas (provided an
executive summary) on what you had written earlier . But WHY? The reasons is twofold: First is to
provide a context that will lead the reader towards the findings reported in Chapter 4. Second is the
fact that not all people who read you final thesis will begin with Chapter 1. Rather they may 'skip' to
Chapter 4 to read about the findings of the study. Hence, the brief summary on the purpose, research
questions, sampling, research design and data collection techniques provides a background for the
reader to better understand and appreciate the findings reported in the 'body' of Chapter 4.
BODY
• Note that 'body' is not a sub-heading but rather it is main part of Chapter 4. It is suggested that you
begin with the demographics of your subjects, informants or participants explaining the age, gender
or relevant information about the sample. You could also present it in the form of tables.
• Then you begin telling about your findings which you can organize according to the research
questions or you may approach the chapter according to the significance of
the themes or categories that emerged from analysis of the data. There is no single way to present
the findings because it depend on your research design.
• Verbatim quotes are used to support your arguments. Verbatim quotations (spoken word) or
extracts are often used interchangeably and are passages taken from interviews (one-to-one) or
focus group. Quotes are generally short while extracts are longer passages.
Lecture on Accounting Research
6. Chapter 4 – Data Analysis (Qualitative)
• Quotes demonstrate how the findings of your interpretations have arisen from the data.
• Quotes and extracts are used to support your interpretations and explanations - as a general rule
of thumb, try to use at least two different quotations from two different people to support each
argument.
• No set rules on how long quotes or extracts should, nor how many quotes you should use.
• Should quotes and extracts be ‘cleaned’? Some researchers would argue that every hesitation,
every ‘um’ and ‘er’ of a respondent should be reported, since it has meaning. Others argue that
breaks in the text may make it difficult for the reader to follow the flow of the conversation. As a
general rule quotations and extracts should be presented in a manner that reflects as accurately as
possible the conversation that occurred, whilst omitting unnecessary breaks and pauses in the
conversation.
• Is it acceptable to shorten extracts (longer passages of text)? It is generally acceptable to shorten
passages of text as long as you make it clear what you have done. For example text followed by a
number of dots (………………) generally denotes where text has been removed or left out.
• Identifiers are included in (brackets) at the end of a quote or extract. You may give details without
revealing the identity of the participant. For "I do not like football because ................."(Male aged
43). Gender and age is identified because your study intends to compare gender and age preferences
for football. Details about the identifier depends on the purpose of the research.
[source: The Council's Corporate Research and Consultation Team (CRAC). Analysing and reporting qualitative data. United
Kingdom]
Lecture on Accounting Research
6. Chapter 4 – Data Analysis (Qualitative)
• Anne Croden and Roy Sainsbury (2006) in study involving several qualitative researchers identified the
following reasons for using verbatim quotations in reporting qualitative data: just like statistical data, verbatim
quotations provide evidence for interpretation made by the researcher - i.e. shows how the findings emerged
from the data which is an 'audit trail' that strengthens credibility (one of the components of trustworthiness).
Qualitative researchers have to work hard at justifying their findings so that is does not appear to be
unscientific or subjective. verbatim quotations are used to explain how something happened - understand
why people had particular views or perspectives; behaved in a certain way, how they constructed something.
verbatim quotations to illustrate a particular theme verbatim quotations used to deepen understanding, i.e.
the strength of their views or depth of feelings; or their passivity and lack of engagement verbatim quotations
used to provide a voice for informants; i.e. empower people to give their own views or express their feelings
or beliefs verbatim quotations to enhance readability; i.e. to provide colour, vividness and even humour to
keep the reader focused.
• Ronald Chenail (1995) has an interesting way of describing how to write-up qualitative data. He suggests
maintaining a 'rhythm' when talking about your data. By rhythm, he means creating a template for 're-
presenting' your data so that there is a recognizable pattern throughout Chapter 4 which is identified by the
reader. The following is a common way in which your findings can be displayed:
• Category / Theme
• Financial Reasons for Working Abroad
• Display the First Data Exemplar (quote from the transcript) as follows:
• "I ended up leaving my own home, country, my family and working far away from loved ones to make ends
meet" [40 year old single mother with two dependents]
Lecture on Accounting Research
6. Chapter 4 – Data Analysis (Qualitative)
• Comment Further on the First Data Exemplar (verbatim quote) as follows:
Massive unemployment and low wages in the home country has led participants to find new jobs.
• Make Transition to Second Data Exemplar (verbatim quote) as follows:
• ".....there was no future for my children and jobs overseas paid better" [a carpenter with three children]
• Comment Further on the Second Data Exemplar as follows:
• Highly attractive packages offered in other countries was a core reason given by skilled people leaving
their home country. Awareness of the disparity in salaries has hastened emigration of workers.
• Make Transition to the Next Data Exemplar Until the Closing of this Section
Presentation of Data
• EXAMPLE # 1: Children's Ability to Discriminate Among Food Types
• The Verbatim Quotation:
• 'My mother says drink juice because it's healthy and she says if you don't drink it you won't get healthy
and you won't have any sweets and you'll end up having to go to hospital if you don't eat anything like
vegetables because you'll get weak'. (Girl, age 11 years).
Lecture on Accounting Research
6. Chapter 4 – Data Analysis (Qualitative)
Explanation by the Researcher:
• The interviews demonstrated that children are able to differentiate and discriminate between different
types of food effortlessly. Also their ability to discriminate types of food and drinks was both
sophisticated and complex, incorporating positive and negative notions relating to food and its health
and social consequences.
• EXAMPLE # 2: Adults Learners Opinions on Doing a Bachelors Degree