BACKGROUND -HYPOTHES

SOA ANNUAL RESEARCH SEMINAR

C.MHAKA
 INTRODUCTION

Research always begins with literature review and ends with literature review.
Students should carry out a preliminary literature review to understand the problem they
want to study,
to determine the existence or non-existence of a problem and
to help the student to finetune the topic
We start from a problem not a topic
From the problem a topic can be crafted.
 TENTATIVE TITLE
The title of the thesis/dissertation should be clear and concise (maximum 10-15 words).
From the title, one should be able to infer clearly the subject of the thesis/dissertation. i.e.
self-explanatory and limited to the scope of the study.

• A title should preferably answer the following questions:

 What will be researched?
 How will the topic be researched?
 With whom? Describe the population and unit of measurement
 Where / in what context will the study be conducted
• Structure for a research topic= Subject + research design + population +
geographical area
• E.G. EVALUATING THE LINK BETWEEN CORPORATE GOVERNANCE AND
FINANCIAL DISCLOSURES OF GUAVA STOCK EXCHANGE LISTED ENTITIES.
 BACKGROUND OF THE STUDY
This is not a background/history of the company being researched on but it is a
background of the problem which should:
 build a preliminary picture for your reader and provide him/ her with some
context to understand the nature of the research topic.
 In a general overview and using key literature pieces, students should
state research concerns, disagreements, controversies, unanswered
questions and gaps in knowledge that give rise to the research problems of
their interest.
 Show the general overview of the problem i.e. bring out the existence of a
problem
 Tell the reader, how the research could help solve a practical problem, influence a
policy, change the way things work, improve a system, etc.
CHARACTERISTICS OF A GOOD BACKGROUND
OF THE STUDY
• It should be short and specific . An average of 1 ½-2 pages is normal for undergraduate
studies .
• Highlights the problem under study & provides information on existence of the
problem i.e. statistics, authoritative remarks etc
• Persuades the attention of the reader
• Should identify the research gap
• Should use reputable literature sources.
PROBLEM STATEMENT / STATEMENT OF THE
PROBLEM
WHAT IS WRONG OUT THERE, THAT PROMPTS THE RESEARCHER TO UNDERTAKE
THE STUDY?
 Students should concisely articulate their research problems by clearly indicating research issues they
would like to investigate in their studies.
 Students often want to state a question as a way of articulating a problem but that is not a
statement. E.g. What is the link between Corporate governance and Financial disclosures?
They should literary turn the question into a statement. i.e. Companies are not adequately
disclosing financial information which may be related to the quality of corporate governance.
 Ask them to provide evidence that indeed what they say is true and that something must
be done about it since not doing so may perpetuate an undesirable situation with
foreseeable consequences to society/company.
 A winning statement of the problem is backed up by evidence either in terms of statistics,
case studies, or anecdotes to which the reader can easily relate
 State what has been tried to solve the problem
 State what the current study is going to do
 IT SHOULD NOT BE LONGER THAN TEN LINES
 SICKNESS ANALOGY AS A WAY OF
ARTICULATING THE PROBLEM
1. state the ideal situation –I am supposed to be healthy to live a fulfilled life
2. State the current situation- However I am not well at all I am having a dry cough and
headaches
3.State measures that have been put in place over time to solve the problem- I have taken different
medications including the vaccine sinorpharm, zinc tablets, home remedies etc I even went to
prayer houses and got anointing oils

4. state the persistence of the problem- yet I have not felt any relief, instead it seems to be getting
worse.
5. state the effects of the problem-I cant concentrate , I cant eat very well , I cant breathe properly, I
cant smell or taste what I eat, this is also affecting my family members , work colleagues etc
 SOP CONTINUATION (SICKNESS ANALOGY)

6.state the reason for research- I feel that this sickness may get more severe and could even
kill me and others (since it is contagious) if I don’t find a lasting solution by trying specialists
and other means.
7. state the gap in knowledge- although many people have had similar cases and the WHO
and different countries have come up with different vaccines and guidelines to treat this
disease I feel that trying XYZ drug or cbc traditional remedies could make a more significant
difference.
8.conclude your statement –it is against this backdrop that I am carrying out a study to……
• PROBLEM STATEMENT EXAMPLE
TITLE: EVALUATING THE LINK BETWEEN CORPORATE GOVERNANCE AND
FINANCIAL DISCLOSURES OF GUAVA STOCK EXCHANGE LISTED ENTITIES.

Public companies are mandated to disclose adequate financial information. However, companies listed on the GSE are not
adequately disclosing. For the past 5 years, only 18 out of 40 (45%) of the GSE companies have adequately disclosed
financial information and 22 (55%) are barely disclosing (GSE Handbook 2021). The GSE has levied financial penalties and
delisted some of the defaulting companies whilst extant studies have also prescribed the efficient disclosure model and
agency cost model under the economic theory and the agency theory respectively, but, the companies continue to violate the
regulation. This has resulted in inadequate information for shareowners to evaluate their resources and claims leading to
unnecessary conflicts between management and owners (GSE Financial review 2020) which could result in loss of investors.
The current study seeks to evaluate corporate governance and corporate disclosures under the legitimacy and institutional
theory lenses. It aims to evaluate whether management disclose inadequately just to legitimize themselves (given the
coercive pressure), mimic other entities or they disclose to provide information to owners.

Disclaimer: Information above is fictitious, it is just for illustration purposes.

Objectives of the study and/or research questions
They should tally with the research topic and be able to address the problem stated in the problem statement.

 SMART. Smart is an acronym for Short, Measurable, Attainable, Relevant and Timeous.

 Short: objective must be short / brief and unambiguous to avoid confusion.

 Measurable: i.e objectives shows what the researcher intends to achieve.

 Attainable: Feasible-doable /practicable/possible

 Relevant: objectives must show a close relationship with the research problem and topic .

 Timeous: objectives must be achievable within a specified period of time given to the researcher. Usually a period of a
single semester is enough to complete Masters Degree or Honors Degree Level thesis. Whilst at Doctorate level a period of
three to five years is adequate to complete a thesis.

 Research objectives should be free from bias.

 They should be phrased in simple language that is easy to understand

 EXAMPLE OF OBJECTIVES:

TITLE: EVALUATING THE LINK BETWEEN CORPORATE GOVERNANCE AND

FINANCIAL DISCLOSURES OF GUAVA STOCK EXCHANGE LISTED ENTITIES
• To assess the relationship between the quality of corporate governance and adequacy
of financial disclosures
• To examine the relationship between management’s disclosure motive and adequacy of
financial disclosures
• Add more
 RESEARCH OBJECTIVES (CONT)
Minimum number of objectives is three and the maximum is five. (Depends with University: UNAM is silent on this)

Students are encouraged to maximize the number of research objectives so as to exhaust many facts surrounding the
research topic.

Research objectives must not be numbered but should be structured logically. There should be coherent flow of facts in the
manner in which research objectives are structured.

Research questions are simply the flip side of the research objectives. Normally qualitative studies use questions and the
quantitative studies use objectives.

Depending with the University you may show both or just one of the 2. UNAM prescribes that we choose 1.

Use high order verbs such as examine, analyse, evaluate, create

 HYPOTHESIS
 Where applicable, particularly in the Natural Sciences, students should state unequivocal and testable
hypotheses that are based on theory and on the statement of the problem.

 Hypothesis are mainly found in quantitative studies, mainly where the studies infers an
association/link/relationship between variables.

 Each hypothesis should have a clear rationale.

 A hypothesis is a statistical assumption.

 Kombo and Tromp (2011:42) “An assumption is a statement that describes an unknown but tentatively
reasonable outcome for the existing phenomenon”.

 Statistical assumption or hypothesis consists of the null hypothesis represented by Ho and the
alternative hypothesis represented by H1.
 NULL HYPOTHESIS (H0)

A null hypothesis shows that there is no difference/ no effect/no relationship between the variables
being studied.

The main purpose of testing the null hypothes is to show that the hypothesis is not true (false)
therefore the alternative hypothesis (H1) has to be accepted.

E.g. H0: There is no significant effect between Corporate governance and financial disclosures
 ALTERNATIVE HYPOTHESIS (H1)

An alternative hypothesis is an opposite of null hypothesis.

An alternative hypothesis (H1) states that there are significant
differences/effects/relationship between the variables being studied.
An example of an alternative hypothesis:
E.g. H1: Corporate governance significantly affects financial disclosures.
 OBJECTIVES VS HYPOTHESIS
An objective is flexible than a hypothesis which is predictive and has to be proven
E.g.
Title: Evaluation of the association between Accounting Standards, regulation and Financial
reporting quality of NSX Listed companies
objective : To examine the relationship between Accounting standards and financial reporting
quality
Hypothesis: There is a positive relationship between Accounting standards and financial reporting
quality

A hypothesis can be rejected/abandoned or proven

 DEDUCTIVE REASONING

Deductive process is a top down strategy that works from the general to the specific.
starting with the theory in which other variables should logically follow.
Burns and Burns (2009:23) also, according to Gray (2010:14) “The deductive approach moves
towards the hypothesis testing after the principle is being confirmed or modified”. Deductive
reasoning is mainly used by the positivist researchers Burns and Burns (2009).
DEDUCTIVE REASONING VS INDUCTIVE
REASONING
 ANY ?
THANK YOU