Ethiopian Civil Service University

College of Finance, Management and Development

Department of Accounting and Finance
Program Accounting and Finance
Course code AcFn3221
Course Title Research Methods in Accounting and Finance
Degree Program BA in Accounting and Finance
Module Name Research in Accounting and Finance
Module Number AcFn-M3110
Course Chair Office Location
Mobile:
Consultation Hours:
Instructor/Tutor Abebe Tilahun (Ass.Prof.)
Office Location:- B7 – 212
Mobile:- +251933794148
Consultation Hours:- Will be posted and communicated
ECTS 5
Contact hour Lecture Tutorial Lab/practical Home Study Total
per week 3 hrs 0 0 7 11hrs/week
Class Rooms As per the schedule
Target Student Accounting and Finance, 3rd year Students
Year/Semester Year III, Semester I
Status of the Core/Compulsory
Course

1. Course Description
This course deals with the role of research, the method of scientific inquiry, experimentation,
fact finding, formulation of research problems with testable hypothesis, design of research
objectives, raising research questions, review litrature, identifying sources of data, methods
of data collection tools, types of sampling methods, analysis of collected data and
interpretation of results, and reserch report preparation. At the end students develop a
research proposal and present to the class to testify the theoretical concepts grasped in the
class.
2. Course Objectives
This course provides students the essential knowledge and skills required to understand the
scientific methods of research.
Up on the completion of the course, students will be able:
 To grasp the concepts and types of scientific research;
 To formulate research problems and develop hypothesis;
 To design research objectives and questions;
 To understand how to develop research proposal;
 To sort out how to critically review literature;
 To identify the sources and types data collection methods;
 To recognize types of sampling techniques;
 To understand how to analysis and Interpret data.

Syllabus for Research Methods in Acc & Fn Academic Year, 2022/23

3
 3. Schedules of Lecture Time, Topics and Reading Materials
Weeks Lecture Reference
Hours Contents Materials
Chapter One:- Concepts of Scientific Research
1.1. The Concept of Research
1.1.1. Defining Research
1.1.2. Factors Stimulating Research
1.1.3. Purpose of Studying
1.1.4. Research Methods
1.1.5. Importance of Research
1.1.6. Motivation for Research
1.1.7. Managerial Value of Research
1.1.8. Characteristics of Good Research
1.2. Types of Research
1.2.1. Basic Research (Creswell, 2018)
1.2.2. Applied Research
1st – 5th 1.2.3. Evaluative Research (Zikmund et al, 2013)
15 Hrs
1.2.4. Descriptive Research
1.2.5. Causal Research
1.2.6. Exploratory Research
1.2.7. Explanatory Research
1.2.8. Quantitative Research
1.2.9. Qualitative Research
1.2.10. Mixed Research
1.3. The Systematic Process of Research
1.3.1.Determining a research Problem
1.3.2. Extensive Literature Survey
1.3.3.Formulating a hypothesis/ Research quest
1.3.4. Designing the study and Sample
1.3.5. Developing Instrument for collecting data
1.3.6. Collecting and Analyzing data
1.3.7. Determining the implications & findings
1.3.8. Preparation of the Report
Chapter Two:- Formulation of the Research Problems
2.1. What is Research Problem?
2.1.1. Defining the Research Problem (Creswell, 2018)
2.1.2..Sources of Research Problems
2.1.3. Guidelines for the Statement of the Problem (Zikmund et al, 2013)
2.2. Hypothesis Formulation
2.2.1. Defining Hypothesis
2.2.2. Hypothesis versus Research Problem
6th – 8th 9 Hrs 2.2.3. Possible sources of Hypothesis
2.2.4. Null and Alternative Hypothesis
2.2.5. Basic Characteristics of Good Hypothesis
2.3. Process of Testing Hypothesis
2.3.1. State the Hypothesis
2.3.2. Determine the Appropriate Test Statistics
2.3.3. Specify the Significance Level
2.3.4. Determine the Decision Rule

Syllabus for Research Methods in Acc & Fn Academic Year, 2022/23

3
Weeks Lecture Reference
Hours Contents Materials
2.3.5. Decide to reject or not reject hypothesis and
conclusions
Chapter Three:- Developing a Research Proposal
3.1. The purpose of Research Proposal
3.2. Structure of a Research Proposal
3.2.1. Preliminary Pages
3.2.2. Background of the Study (Creswell, 2018)
3.2.3. Statement of the Problem
(Zikmund et al, 2013)
9th – 10th 6 Hrs 3.2.4. Research Objectives and Questions
3.2.5. Research Hypothesis and Model
3.2.6. Significance of the Research
2.2.7. Delimitation and Limitation of the Study
2.2.8. Schemes/Organization of the Paper
3.2.9. Review of Related Literature
3.2.10. Research Methodology
3.2.11. Work plan and Annex
2.2.12. References
Chapter Four:- The Sources and Data Collection Methods
4.1. Types and Sources of Data (Creswell, 2018)
11 – 12
th
6 Hrs
th
4.2. Methods of Primary Data Collection
(Zikmund et al, 2013)
4.3. Methods of Secondary Data Collection
Chapter. Five:- Sampling Methods/Techniques
5.1. Census and Sample survey
5.2. Sampling Methods/Design
5.3. The Need for Sampling (Creswell, 2018)
13 – 14
th th
6 Hrs 5.4. Steps in Sampling Methods
(Zikmund et al, 2013)
5.5. Criteria for Selecting Sampling Procedures
5.6. Types of Sampling Methods (Cooper et al, 2014)
5.7. Probability Sampling Methods
5.8. Non-Probability Sampling Methods
Chapter Six:- Data Analysis and Interpretations
6.1. Descriptive versus Inferential Data Analysis
6.2. Spread sheet application in Data Analysis (Creswell, 2018)
6.3. Software Application in Data Analysis (SPSS,
(Zikmund et al, 2013)
15th – 16th 6 Hrs STATA, E-view)
6.4.Interpretation-Technique and -precautions in (Pallant, J.2016)
interpretation
6.5. Ethics in Research
Final Exam

4. Teaching Methodology
The course delivery system will be student centered. The course will be offered through mix
of lectures and interactive discussions, article review, reading assignment and writing
proposal that attach the theory with the real world.

Syllabus for Research Methods in Acc & Fn Academic Year, 2022/23

3
 Assessment Assessment Types Topics Schedule Weight (%)
Methods: Mid Exam Chapter 1,2 and 4 7 week
th
20%
 Continuous Proposal Writing Chapter Three 10th week 20%
Assessment and Presentation
(50%) Article Review in group Will be given 12th week 10%
Attendance Attending class 16th week 5%
 Final Exam Final Exam All except Ch-3 As per the final 45%
(50%) exam schedule
Total 100%
5.Assessment Methods
6. Class Room and Exam Policy
 Every student is bound to the university’s rules and regulations
 Students shall submit their assignments in time. Late submissions will be subject to 10%
penalty
 Duplication of assignments is strictly forbidden; it entails stringent penalty.
 Every student is required to take all tests. Since tests are equivalent to taking attendance,
a student who fails to take the tests shall get zero.
 Cheating of any form is illegal. If a student is found cheating, s/he shall be penalized as
per the university’s rules and regulations
 Students shall make their cell phones silent while they are in class and switch-off during
any types of assessment.

References:
1. Bhattacherjee Anol, (2012). Social Science Research: Principles, Methods, and
Practices 2nd ed. University of South Florida, USA.
2. Cooper, D.R. and Schindler, P.S. (2014). Business Research Methods. 12th ed. USA.
McGraw-Hill Companies, Inc.
3. Creswell, J. W. and Creswell, J. D. (2018).Research Design: Qualitative,
Quantitative, and Mixed Methods Approaches. 5th ed. USA. SAGE Publications, Inc.
4. Kothari, C.R.(1985). Research Methodology-Methods and Techniques, New Delhi,
Wiley Eastern Limited. Prompt
5. Kumar, Ranjit. (2005). Research Methodology: A step-by-step guide for beginners
2nd ed., London: SAGE
6. Saunders, M. Lewis, P. and Thornhill, A. (2016). Research Methods for Business
Students. 7th ed. London. Pearson Education Limited.
7. Sekaran, U. (2003). Research Methods for Business: A Skill-Building Approach 4th
ed. John Wiley & Sons, Inc. USA.
8. Smith, M. (2003). Research Methods in Accounting 1st ed. London. SAGE
Publications Ltd.
9. Zikmund, W.G. Carr, J.C. Babin, J.B. and Griffin, M. (2013). Business Research
Methods. 9th ed. USA. South-Western, Cengage.
10. Pallant, J.(2016). SPSS Survival Manual A step by Step Guide to Data Analysis
using IBM SPSS 6th ed. USA. McGraw-Hill Education.

Syllabus for Research Methods in Acc & Fn Academic Year, 2022/23