ACCOUNTING RESEARCH

METHODS

Chapter 3: RESEARCH
METHODOLOGY

DR. MARICRIS G. UNICO

CHAPTER 3: RESEARCH METHODOLOGY

Research Methodology is the philosophy or the general principle which will guide
your research. It is the overall approach to studying your topic and includes issues
you need to think about such as the constraints, dilemmas and ethical choices within
your research.
The topics in this chapter include:
1. Research Framework
2. Research Design
3. Research Locale
4. Population of the Study/Sampling Design
5. Research Instrument
6. Data Gathering Procedure
7. Ethical Considerations
8. Treatment of Data
Theoretical Framework or Conceptual Framework
It serves as a roadmap of the researcher and will guide you where
you are.
It contains the essence of the problem, the variables, and the dynamic
of the variables of the study. It will strengthen the objectives of the study
and make the research report more cohesive.
The research report may rest on a theory or set of theories. It is a
general statement which shows an interplay of variables, a happening
with an eventual result, a guide or a road map of what the research
should be.

Variables found in the study, but not mentioned in the framework, are
bound to be questioned as irrelevant to the research. It is wise not to
put a variable in the conceptual framework which is not relevant to the
study, for it will be questioned.
Functions of a Theory
A theory is important since it establishes its direction, a target, or an
objective to be attained.
It has the following functions:
a. It provides the study with conceptual or theoretical framework, the process
for hypothesizing and contemplating its end result.
b. It gives you insight on the past findings or the current status of the topic you
are working on.
c. It gives information on what objectives and methodologies are to be used to
attain the purposes of the study, which you can avail of.
d. It gives information on what future studies can be made to add knowledge
to the present and current status of the topic.
 Lesson 5…

Research Design
1. Qualitative Methods
2. Quantitative Methods

Qualitative Method of Research

Qualitative methods have the major purpose of looking for meanings, not
for causes, differences, or relationships.
Methods used for the following:
a. Usually researches with data from non-probability samples
b. Researches that do not seek generalization of data
c. Researches not concerned with inferring the characteristics of the
population
d. Used for special kinds of researches or studies such as the following:
(the most common qualitative methods of research)
1. Ethnographic
2. Phenomenological
3. Appreciative Inquiry
4. Historical
Quantitative methods
refer to methods that deal with:
a. Researches that are not data free, using all types of sampling
techniques
b. Researches that aim for generalization
c. Usually use probability samples
d. Infer the characteristics of the population
e. Concerned with:
- Descriptive methods
- Experimental methods
 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
The ethnographic method of research is seen by many as:
1. Concerned with the environment or setting where the behavior occurred
2. The general frame of reference that directly influences current decision-
making about specific issues
3. Having the purpose of:
a. Discovering and describing the culture of people or an organization
b. Understanding the social phenomenon from the perspective of the
participants
c. Analyzing the context of participants and narrating their “stories”

Phenomenological Research
It deals with human experience, using metaphor, narrative form,
and inductive method. It seeks to explain rather than just merely
describe the incidents in the story. Usually, it involves topics of human,
especially social experience.

The approach is based on:

1. Edmund Husserl’s on “certain absolute knowledge”
2. Investigating general essence. The observer orders particular
phenomenon in his consciousness according to their similarities, and
then proceeds to interpret intellectually what contributes to the
essence of these phenomena when experienced together.

3. Apprehending essential relationship among essences.

4. Watching the modes of approving. This assumes that every

“seeing” means one “side aspect” of the whole phenomenon.

5. Watching the constituents of a phenomenon. The observer may

describe the phenomena as these unfold to humans as they
emerge in his consciousness.

6. Interpreting the meaning of phenomenon. This is moving to the

theoretical level of interpreting data.
Appreciative Inquiry

A method that would change negative perspectives in to

something good. Inquiry is an act of exploration and discovery to ask
questions, and to be open to seeing new potentials and possibilities.
Appreciate means, valuing or 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.

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.
Among its strong features are:
a. It considers the strength and potentials of persons and
opportunities, not weaknesses or threats.
b. It turns negative into positive, what are perceived to be negative
and only the best in people.
c. 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
Historical Research

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.

The purpose of historical method is to explain the present or

anticipate the future, based on a systematic collection and evaluation
of events or experiences in the past, always in terms of what can be
understood presently.

Examples of topics for Historical Research:

• The History of American Occupation
• Was the removal of President Estrada legal?
• Was the declaration of Martial Law by President Marcos justifiable?
Quantitative Methods of Research

These researches tend to make inferences, 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 study, and to explore the causes of a particular
phenomenon.

Almost 95 percent of the researches done by both

undergraduates and graduates including doctoral dissertations are
descriptive in nature.
Different types of Descriptive Method of Research

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 period of time. It provides a limited number of
participants and very in-depth description of the development of a
certain activity, matter of a person, event, institution, or community.

Examples of Case Study:

a. A Case Study of the Kawasaki Disease
b. A Case Study of COVID-19
c. A Case Study of Fraternal Twins
d. Implementation of Organization Development in a Certain School:
A Case Study
2. Survey Research

This 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.

Examples:
a. Interactions of Age and Gender on Science Subject Performance
of Grade V Students
b. Stress and Coping Strategies of Nurses in Intensive Care Units of
Hospitals
c. Consumer Behavior on Purchase of Dairy Products in a Province.
3. 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 may cause a difference.

Examples of Comparative Studies:

a. Comparing Attitudes of Management and Teachers on
Accreditation
b. The Effects of Certain Variables on the Communication Abilities of
Freshmen Studies
c. Management Styles of School Managers According to Selected
Variables as Perceived by Personnel
4. Correlational Studies

Through these kinds of studies, one can determine how the

variations of one variable go with the other, including the amount
of magnitude and the direction of such variations.

Examples of Relationship Studies:

a. The Relationship between Management Styles and Leadership
Dimensions of Managers of a Certain Business Firm.
b. Total Quality Management and Teacher Empowerment of a
Certain National High School
c. The Relationship between Leadership Styles and Performance of
Principals of Secondary Schools in a Certain Province.