ACCTG 327

REVIEW OF
RELATED
LITERATURE &
STUDIES
LESSON 4
The review of related literature, though written
as Chapter 2 in most research thesis format,
should be the first step in any research
endeavor. It is through the review of related
literature and studies that the researcher is able
to conceptualize and formalize the research
title and problems. The review of related
literature gives the researcher ideas, concepts
and principles on the topic he intends to
research on.
The review of related literature and studies provides the researcher with the following:
1. It provides the related information on the theories, concepts and principles
which are essential in developing the conceptual and theoretical framework of
the planned topic.
2. It provides the researcher with information about past researches related to the
topic under study. In other words, it is proof that the current undertaking is
not duplicative of any other work.
3. It helps the researcher identify the variables which were already studied in the
past and thus, serve as the basis for identifying new or other variables in his
present study. In short, it is proof that the current research is filling-in a
research gap.
4. The sufficiency of related literature and studies also gives the researcher a
feeling of confidence or that there is a sufficient reason to pursue the study.
5. It gives the researcher information about the research design, the method used
, the data-gathering instrument, sampling techniques and others. Therefore,
when related literature and studies are sufficient, the researcher can proceed
working the research paper without much problem and without much
assistance from the research adviser.
6. It provides the findings, the conclusions and recommendations offered by the
researcher by which the present researcher could relate

Since the review of related literature and studies is the scholarly foundation of the study, the
researcher should discuss extensively the relevant materials. In case the topic of the research has
sufficient or too many related literature and studies, the researcher should be guided by the dates of
publication. As much as possible, related studies that will be included in the research should bear
the latest dates (not earlier than 10 years ago).
Related literature – refers to books, periodicals, magazines, newspapers, legal reports
and other published materials containing facts, laws, theories and other documented
observations.

Related studies – refers to theses, dissertations, and research studies substantially

characterized by the presence of the following parts: research problem, hypotheses,
objectives, related literature, methodology, findings, conclusions, recommendations and
bibliography.
 STEPS IN WRITING RELATED LITERATURE AND STUDIES

1. Always be guided by the topic of the research. The student should be able to identify
the variables of the study, the problems, scope and delimitations and methodology.

2. Write down in a separate sheet or index card the titles of the theses, dissertations and
other materials researched. Write down the cell number, the title, author, date of
publication, the school (for theses/dissertations), to help you find the materials with
ease.

3. It is advisable that for every topic researched, one index card or paper be used. This
is to avoid writing different topics in only one card. After the information has been
written, always write in the card the source of the information. Correct bibliographic
entries should be observed. Label the card with “Related Literature” or “Related
Studies”.
4. After a reasonable search has been made, separate the cards for related literature and
for related studies.

5. Organize the related literature and related studies reviewed. Group together similar
topics or related studies.

6. Write a summative description of the research literature and studies undertaken,

noting among others, the problems/objectives of the study, the scope, hypotheses and
methodology.

7. Compare the related studies reviewed with the current study. Always take note of all
the similarities and differences between the previous studies reviewed and the present
research being done.
 CHARACTERISTICS OF RELATED
LITERATURE AND STUDIES

1. The materials must be as recent as possible.

2. Materials must be objective and unbiased as possible.

3. Materials must be relevant to the study.

4. Materials must not be too few or too many.

 RESEARCH PROPOSAL FORMAT
RESEARCH TITLE: ______________________
TABLE OF CONTENTS
APPROVAL SHEET
ACKNOWLEDGEMENT (by the researchers in third person/no individual names)
LIST OF TABLES
LIST OF FIGURES
CHAPTER I - INTRODUCTION
1. Background of the Study
2. Objectives of the Study / Statement of the Problem
3. Hypothesis
4. Conceptual Framework
5. Theoretical Framework
6. Definition of Terms
7. Significance of the Study
8. Scope and Limitations
CHAPTER II – REVIEW OF RELATED LITERATURE AND STUDIES
1. Related Literature
2. Related Studies

CHAPTER III – METHODOLOGY

1. Research Design (type of research)
2. Subjects - Research Participants / Respondents
3. Sampling Design
4. Instrumentation (the instrument used to gather data)
5. Procedure (how the data were gathered, processed and kept)
6. Statistical Data Analysis (how the data were analyzed/statistical tools used)
BIBLIOGRAPHY
APPENDICES (letter to respondents/informed consent form, approved/validated
questionnaire, etc)