Professional Documents
Culture Documents
Module II - Ae 6 Accounting Research Method-1
Module II - Ae 6 Accounting Research Method-1
Pangasinan
MODULE 2
IN
AE 6 ACCOUNTANCY RESEARCH
METHOD
TTH 8:00-9:30 AM
Prepared by:
College Instructor II
TABLE OF CONTENTS
Title Page 1
Table of Contents 2
Chapter Outline 2
Discussions 3
Assessment 20
Rubrics 20
References 20
CHAPTER OUTLINE:
REVIEW OF RELATED LITERATURE
METHODS OF RESEARCH
2|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
DISCUSSION:
ESSENTIAL TOPICS FOR CHAPTER 2
FUNCTIONS OF THEORY
TO SEARCH FOR REVIEW OF RELATED STUDIES
The review of related literature has always been Chapter 2 in the past, and is still is,
although there have been recent trends to incorporate it in Chapter 1. But many schools still
adopt the old procedure in making it an important chapter.
Literature review can be categorized to include major types of literature such as:
a. sources of research, reading from various research journals, theses, and dissertations.
3|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
f. It is usually easier to work on Chapter 2, than Chapter 1 and that means going to the
library and researching for materials.
You will find it easier to work on the paper, as you will already have insights on
the problem, the methodology, and findings of the other researchers. In other words, you
can be eloquent on a subject matter that you already know. While invoking the related
literature, you may discuss the differences or the similarities of your paper with it, either
within the chapter, or in the synthesis of the review of related literature. At the end of the
chapter, though, you may give justifications of your study, or the reasons why you
undertook the study and that you attempt to confirm, negate, or improve the findings
with new knowledge. This is what other people call "bridging the gap." In gathering
materials for Chapter 2, go to the library and browse over encyclopedias or different
journals which contain information or dissertations on the topic. The National Library
has also copies of various thesis and dissertations from various schools in the Philippines.
Another best way is to use the computer or internet, and search for current theses and
dissertations from foreign sources There are many universities in the Philippines like
Ateneo de Manila, where there are volumes of researches, and Philippines like library
filled with computers where you can work on a topic. When a you want can be printed
immediately and it saves a lot of time. topic.
What In writing the review, be sure to acknowledge the contributions lot of time, of the
authors and writers, or they should form part of your bibliography.
In some schools, the theoretical or the conceptual framework is placed in the review. If
the theoretical framework or conceptual framework contains the essence of the problem, the
variables, and the dynamic of the variables of the study, then it should be placed before the
statement of the problem, as it will strengthen the objectives of the study and make the research
report more cohesive As has been said, a theoretical or conceptual framework serves as a
roadmap of the researcher and will guide you where you are.
Functions of a Theory
4|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
d. It gives information on what future studies can be made to add knowledge to the
present and current status of the topic.
Even if you have not yet decided on a topic, when you go to the library, bring with you
cards with which you can take down notes. However, in some sophisticated libraries, most of
what you want are available from computers by having them printed immediately. You should
select the library that you would like to research from, where computers are available, and where
you can search for reviews without difficulty and moreover, can be printed immediately. You can
get all the materials for all the chapters in a day. You can always seek the assistance of librarians
as to where you can get materials for a particular topic.
5|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
METHODS OF RESEARCH
Introduction
We have gone through Chapters 1 and 2 of a research report, and now we are getting
ready for the topics in Chapter 3. The topics in this chapter include:
1. Methods of Research
2 Respondents of the study - discuss or draw a profile of respondents if the profile
variables are not used as intervening variables in Chapter 4, citing the population and the sample
frames and the method of selection or the sampling technique.
4. Procedures
5. Statistical techniques
Methods of Research
We can categorize the methods of research in terms of the following
1. Qualitative methods are data-free. These are the methods used for the
following:
a. researches that are not data-free, using all types sampling techniques
6|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
People doing research have to reckon sometimes with the sixty four dollar question "to
count or not to count," for some say, numbers sometimes DIu results." There are others who
defend the use of other ways measuring quantities, not just by number, but by identifying a
degree or amount of its presence, through describing it as "enough "adequate," "very much," or
"lacking" There are also other researches that do not use number are well interpreted and told,
like anthropological and other so studies. her social Finch from Adanza's article (2003) says that
qualitative research can be reflected on two ways: e research at the level of techniques, and at
the level of epistemology.
Qualitative methods have the major purpose of looking for meanings, not for causes,
differences, or relationships. The most common qualitative methods of research are the
following:
1. Ethnographic
2 Phenomenological
3. Appreciative Inquiry (AI)
4. Historical In general, they are data and hypothesis-free and is not concern about
population or sample. It is virtually narrating an event, a problem, or an experience.
ETHNOGRAPHIC METHOD
7|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
PHENOMENOLOGICAL RESEARCH
8|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
APPRECIATIVE INQUIRY
One of the qualitative methods that is gaining popularity and used even in public schools
is the Appreciative Inquiry, known By its name, it would mean a method that would change
popular as Al. negative perspectives into something good. It circumvents the negative aspect into
a positive one.
What is Appreciative Inquiry?
Appreciative Inquiry comes from two words: appreciative and inquiry.
Inquiry is an act of exploration and discovery, to ask questions, and to be open to seeing
new potentials and possibilities.
Appreciate, on the other hand, means valuing or the act of recognizing the best in other
people or the world around, affirming past and present strengths, successes, and potentials, to
perceive those things that give life (health, vitality, and excellence) to living systems and to
increase in value.
9|Page
AE 6 – ACCOUNTANCY RESEARCH METHOD
Appreciative inquiry, then, means the cooperative search for the best in people, their
organizations, and the world around them. It involves systematic discovery of what gives a
system “life” when it is most effective and capable in economic, ecological, and human terms.
AI involves the art of making questions and strengths, a system’s capacity to heighten
“positive” potentials. It mobilizes inquiry through crafting an “unconditional positive question
often involving hundreds or thousands of people (Cooperider and Diana Whitney, 2003:XVIXIX).
It is the opposite of traditional methods of research.
The traditional approach to change is to look for the problem doa diagnosis, and find
solutions and recommendations to solve the problem. In other words, the negative aspect is
being emphasized paying attention to problems which are simplified. Appreciative inquiries deal
with the positive aspect of things, and leverage them to correct the negative; it is the opposite of
problem solving (White 1996: vol.XI. 11 NO.15).
It is the theory which deliberately seeks to discover people’s exceptionality, their unique
gifts, strengths, and qualities. It actively searches and recognizes people for their specialties,
their essential contributions, and achievements. (Cooperrider, 2002:12).
A Method of Research (a method of inquiry)
From the definition, Appreciative Inquiry can be used as a method of research, which is
very much used in research papers in the United States. Among its strong features are: It
considers the strength and potentials of persons and opportunities, not weaknesses or threats.
It turns negative into positive, what are perceived to be negative and only the best in people.
Although it is qualitative in nature, it can be used as a composite method with quantitative ones.
Examples for topics in Appreciative Inquiry: Employee Morale and Business Successes
Theories of Change for Success Learning Situations in the Lower Grades Qualities of
Empowerment Among Employees Advantages of Appreciative Inquiry: 1. It is not labor intensive
2. It does not involve quantitative data 2 3. It is in story form A. it is hypothesis-free 5. It can be
used with other quantitative methods Disadvantages of AI: 1. One cannot generalize, since it is
quantitative 2 No inferences can be made, due to is nature; no data and no hypothesis.
HISTORICAL RESEARCH
HISTORY is a branch of knowledge that records and explains past events as steps in the
sequence of human nature activities. It involves many past experiences that help in knowing what to
in the present and plan what is in the future.
The historical method is one which deals with past events and interprets them in the light
of the present. It is past-oriented and is concerned in giving an account of past event or fact in the
spirit inquiring critically for the whole truth.
10 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
The purpose of historical method is to explain the present or anticipate the future, based on
a systematic collection, and based on evaluation of events or experiences in the past, always in terms
of what can be understood presently.
There are only few researchers who utilize the historical method. There are not a few who
question the usefulness of this method, although there are others who believe that historical
investigation broaden one's experience, while others believe that the past is past and its useless
thriving on them.
The steps in doing a research historical project are essentially the same as other methods, which
are:
b. Incidental. It is incidental when it supplies information that was not the original intention.
11 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
Another category of the methods of research are then that are generally empirical and are
derived from direct data, which are necessarily numeric. These researches tend to make references,
generalizations, and projections.
DESCRIPTIVE METHOD
Dealing with what is designed for the investigator to gather information about the present
conditions, status, or trend, and dealing with what are prevailing are generally descriptive research.
The main objective of the study is to describe the nature of a situation as it exists at the time of the
study, and to explore the causes of a particular phenomenon.
Descriptive researchers seek "what is" of data and not "why is it so." One can only describe
what is prevailing, and develop interences, but cannot explain the "why" of the dynamics of the
variables, otherwise, there is no point of research, since he knows the answers.
The descriptive research is a method which does not only Contain many types of research,
but is a method which seems encompass or is the umbrella of various types of researches. Almost 95
percent of the researches done by both undergraduates a and 8raduates including doctoral
dissertations, are descriptive in nat It 15 tne dominant research method used by the researchers,
espele empirical ones.
The following are the types of research that use the descriptive method:
1. Case Studies
A case study is a type of detailed and in-depth research involving a few respondents, ranging
from one to a small size of less than ten (10), over a considerable period of time. It provides a limited
number of participants and a very in-depth description of the development of a certain activity,
matter of a person, event, institution, or community.
This type of study deals with cases that are made in- depth, even if it involves only a few cases,
since it has no major purpose of inferring their characteristics for a population and may take longer
time.
Moreover, a case study is different from reporting for this particular method involves a
unique and non-traditional way of doing things. The method itself and its findings are the major
contribution of case study.
Examples of Case Study: a. A Case Study of the Kawasaki Disease b. A Case Study of Fraternal
Twins C. A Longitudinal Study of Autistic Patients d. Implementation of Organization Development
in a Certain School: A Case Study
12 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
a. It provides further the investigation with hypothesis, that a. might be difficult to study in
other contexts, in being a micro study with limited small sample
. b. It gives out unique situations, not in the ordinary way of doing things for the study which
gives out new information.
C. It provides new insights, helps modify pre-existing beliefs and points out gaps in
knowledge, but on a micro size scale.
d. It may demonstrate the effectiveness of certain theoretical model for the sample is smaller
than larger and bigger ones. Models with in-depth and detailed information ca be derived.
b. convenient cases, since it is not as labor intensive as other studies. It cannot test
hypothesis statistically, because of its sample size and results cannot apply the principles of
probability. One cannot generalize the findings or make the inferences because of its
sampling technique and size.
C. There is a need for various assumptions for there might be conditions beyond the
control of the researcher. This is because of the sample size and the limited selection of the
samples. The most adverse situation in a Case Study is the small size of its sample.
2. Surveys
The method is used when one intends to gather a relatively limited data from a relatively
large number of subjects. Survey studies are categorized into two, namely: Descriptive Survey; and
Descriptive Normative Survey.
The former uses a questionnaire or other instruments prepared by the researcher to generate
data, while the latter deals with sources of data that are standardized, like Mental Ability Tests,
Performance Questionnaires, the Purdue Morale Questionnaires, and others where norms are
prepared.
13 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
A survey research is used to gather relatively limited data from relatively large number of
cases. The purpose is to gather information about prevailing conditions or about the variables under
study. These survey studies may include correlational, assessments, or causal comparative studies.
Survey research generally serves the purpose of describing current or prevailing conditions,
chạracteristics of a group of people or objects, opinions, attitudes, and impressions of people. It is
essentially getting data or information from a variety of subjects taken purposively, but one should
know how to limit the interpretations, since no inferences of the population can be made. Survey
studies from the point of sampling are called sample surveys, if the sample is used as census for the
population.
Examples:
C. Holland's Vocational Personality and Working Conditions for High Level of Job Satisfaction,
Job Performance, and Stability of Teachers
3. Developmental Studies
When one desires reliable information about a group of people over a long period of time, the
method of research used is called developmental method. Such research design requires one to
devote a considerable period of time defined participants as whom who may be relatively
heterogeneous, or narrowly only.
a. The Longitudinal Method. In this method, you study the same sample of participants over
an extended period of time.
14 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
b. The Cross-Sectional Method. This concerns studying participants of various age levels and
of other characteristics at the same point in time.
Example 1: Determining mathematical concepts from the first year to the fourth year, getting
participants from the four years at the same time and drawing conclusions from the findings.
Example 2: A study on the development of babies from birth to five years afflicted with a
certain type of diseases, and using participants from all age levels at the same time.
The advantages of Developmental Studies are the following a. It is not labor intensive. b. A small-
sized sample can be used. C. It gives detailed and accurate information of the objects or persons to be
observed.
a. It is not possible to develop inferences from the findings, since the sample is very small. b. It is also
not possible to give generalizations of the findings for the same reason that the size is small, but can
be made only for the particular sample.
5. Comparative Studies
There are also definite comparative studies in research that are studies which have
intervening variable, that will result in differences in certain characteristics according to variables
considered, without determining the cause, or many cause a difference, the latter is referred to as
casual comparative studies.
6. Correlational Studies
These are real "relationship," "correspondence, or association" studies. The word correlation
is too specific for each type, for it would mean using the Pearson r correlation coefficient to describe
relationship. We will study the technical terms when we go to statistics and be able to see the
difference between these terms. Through these kinds of studies, one can determine how the
variations of one variable go with the other, including the amount or magnitude and the direction of
such variations However, relationship does not establish cause and effect.
15 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
This is used when one wants to followup the development of certain conditions or particular
sets of people. A follow- up study is sometimes referred to the "tracer studies" and is usually
employed when one wants to determine where the graduates or the alumni of certain schools have
gone and get current information about them.
Trends and Projection Studies are popular for projects that are forward-looking. One kind of
these trend studies is the feasibility study, which data and conditions existing in the present, and the
success of the future is predicted. Sometimes, this method is taken together with econometric
models. Trends and projections also predict behavior of some economic variables, and certain
assumptions have to be made, like constancy of factors of predictions or projections.
Examples of Trend Studies: a. Enrollment Trends in the College of Education from 1995 to
2005, and Ten Years Hence b. World Nursing Demands Within Five Years Hence
While some authors view ex post facto research as distinct and different from other methods
of research, it is also the opinion of many others that this method would fall under the descriptive
method of research. The only difference is that the descriptive method deals with what is prevailing,
the ex post facto deals with the past. It deals with the variables in retrospect, with ex post facto
meaning "after the fact" and with researches where the dependent variable and the events before
that have given rise to this consequence. This method is also referred to as a systematic empirical
data, only the researcher has no control over the independent variables, for they have already
manifested in the past and by its very nature cannot be manipulated.
Examples of Ex Post Facto Researches: a. The Effects of Having and Not Having Textbooks on
College Algebra b. Performance of Salesmen Without Fringe Benefits
16 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
Participatory research is used on a massive scale and concerns large populations. The method
has three characteristics (Sevilla et al., 1988):
a. There must be sufficient time allowed for the research process to deal with the complexity
of the problem.
b. It calls for a method which allows for reflection done jointly by the researchers and
members of a culture where the research is done.
C. It requires that the research process must be a permanent sequence of statement, action,
reflection, and analysis.
b. A research process should offer some immediate and direct benefit to a community, instead
of merely serving as a basis for an academic paper.
C. A research process should involve all the participants from the formulation of the problem
to the discussion of how this is to be solved and how the findings are to be interpreted.
d. If the goal of the research is changed, then the members of the research team should be
made up for the researchers and the people representing all the elements in the situation.
EXPERIMENTAL METHOD
17 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
or collaborative method with other methods. The experimental method is viewed as a method
with the most utilitarian and most "prestigious" and most "sophisticated method" in a sense that
it always brings to the fore important new knowledge and ushers advanced information,
especially where quality of life is concerned. Unlike relationship studies, it is cause and effect and
uses sophisticated statistical techniques.
c. The "effects" of the independent variable on the dependent variable is measured, and is usually
the criterion measure for an experimental design.
d. Experimental designs are usually numeric and caters to sophisticated statistical design.
e. Usually, experimental designs are limited to small samples
18 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
3. Randomization In this method, the researcher assigns subjects for the control group
and experimental group, the latter using the experimental variable.
The third characteristic of an experimental design is randomness, that is the experimental
variable is randomly applied to the experimental group. The researcher should be as objective
as possible, assigning as well the different subjects without personal bias.
19 | P a g e
AE 6 – ACCOUNTANCY RESEARCH METHOD
ASSESSMENT:
Instructions:
A. Submit handwritten and hard copy assessment in school and in last page of your paper copy the
rubrics. Due Date April 15, 2022.
a. Theoretical Framework
RUBRICS:
Content-40%
Organization-30%
Cleanliness-20%
Sources-10%
REFERENCES:
20 | P a g e