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GRADING SYSTEM:

A student’s rating is determined by the combines’ marks of Class Standing (CS) and the
Periodic Examination (PE). Class Standing is given a weight of 70% and the Periodic
Examination a weight of 30%. The components of the class standing with their corresponding
points are as follows:

Quizzes - 20 percent
Activities/Assignment/Projects - 20 percent
Engagement/Discussions - 30 percent
CS Total - 70 percent

Preliminary Grade: Prelim Grade = 70% CS + 30% PE

Mid-Term Grade: Mid-Term Tentative Grade = 70% CS + 30% PE

Mid-Term Grade = Prelim Grade + 2 (Mid-Term Tentative

Grade)

3
Final Grade: Final Tentative Grade = 70% CS + 30% PE

Final Grade = Mid-Term Grade + 2 (Final Tentative Grade)

Module 1. An Introduction to Accounting Research 1

RESEARCH –In simple language, it means “SEARCHING FOR

KNOWLEDGE”

It came from FRENCH word RESERCHE’ which mean “the act of

searching closely”.

ITS PRATICAL APPLICATIONS ARE

1. Discovering medical breakthroughs

2. Advancing technological developments
3. Understanding and solving problems in education, business,
economy and society

February 1, 2024 (Thu)

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IN MORE SPECIFIC TERMS, the following are some of the

importance of research:

1. GATHER RELEVANT IMFORMATION

The results of research/es are used as a springboard in
conducting more researches or in planning new projects. For
example, a research on the basic needs of the target customers
can help companies develop and market a new line of products.

SCIENTIFIC METHOD IN SOLVING A PROBLEM

2. IMPROVE QUALITY OF LIFE

Research undertakings are basically geared toward improving
the quality of life. The major breakthroughs in the field of
communication, transportation, medicine, entertainment, and
food and nutrition are all possible because of researches
conducted. Through continuous research, these breakthroughs
are further improved to make people’s lives convenient and
comfortable.

3. UNDERSTAND THEORY
Understanding our history can help us better understand our
current society and the behavior of the people. Research plays
an important role not only in helping us trace our history, but also
in understanding and providing possible solutions to the
pervading problems of our current society.

4. PERSONAL AND PROFESSIONAL DEVELOPMENT

Research challenges us to become better individuals through the
new ideas, perspectives, and skills that we can get when doing
research. Personally, you will gain more knowledge and thus
widen your perspective about life in general. Professionally, you
will not only meet your academic or school requirement but you
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will also advance to a more challenging and exciting world of

learning.

PRACTICAL AND PERSONAL BENEFITS

1. Helps you to become a good decision maker.

2. Helps you to become a good problem solver.

When you engage in research activity, you are challenged to

make objective decisions based solely on the facts and information
you have gathered. If challenges and problems are met along the
way, you can easily come up with solutions. This is because you are
able to acquire good decision-making skills because of research,
thus, helps you to become a good problem solver.

3. Makes you a good critical and creative thinker.

4. Makes you a good contributor of knowledge.

CHARACTERISTICS OF A GOOD RESEARCH

1. Research is EMPIRICAL (Experimental). It uses facts and data

that are obtained through investigation.
2. Research is ANALYTICAL. The researcher carefully analyzes and
interprets the gathered data before arriving at a conclusion
3. Research is SYSTEMATIC. It follows a certain method or
procedure in order to obtain objective results.
4. Research is CYCLICAL. It begins with a problem and ends with
the resolution or tentative answers to the problem to complete
the cycle. This only means that every step in the research
process is vital to be success of the research.
5. Research is ORIGINAL. It is expected that any research output is
a product of novel ideas and shows originality.
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RESEARCH PROCESS

Steps on research process:

1. Define your topic.

2. Write your problem statement.
3. Make an outline.
4. Develop a research strategy.
5. Evaluate your sources.
6. Write and revise your paper.
7. Document your sources.

Schematic Diagram of the Detailed Research Process

DETAILED RESEARCH PROCESS

CHOOSE AND DEFINE A TOPIC

CITE DOCUMENTS OF WRITE THE PROBLEM

SOURCES PROPERLY TO BE STATEMENT OR
ABLE TO ESTABLISH THE GENERAL PROBLEM
CREDIBILITY OF THE THAT THE RSEARCH AIMS
RESEARCH TO ANSWER

WRITE, REVISE, AND CHECK WRITE DOWN ALL THE

THE CONTENTS OF THE GATHERED RELEVANT
PAPER INFORMATION IN LINE
WITH THE TOPIC AND
LOGICALLY ORGANIZE
THE OUTLINE

EVALUATE AND CHECK THE DEVELOP RESEARCH

CREDIBIITY OF THE SOURCES STRATEGY TO SAVE TIME
EMPLOYED IN THE AND EFFORT IN
RESEARCH CONDUCTING THE
RESEARCH
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