AE 6_ACCOUNTING RESEARCH METHOD

LESSON 1

FUNDAMENTALS OF RESEARCH METHODS

Learning Outcomes:

1. Identify specific sources of research problem whether business research problems can be drawn.
2. Distinguish research problems that are discipline based from those that are action-based.
3. Recognize the importance of literature review in the search of problems for research.
4. Classify a good business research problem
5. Formulate research questions for the identified research problem
6. Present and initially defend research problem
7. Further hone the speaking skills of students and develop their self-confidence
8. Identify specific sources of research problem whether business research problems can be drawn.
9. Distinguish research problems that are discipline based from those that are action-based.
10. Recognize the importance of literature review in the search of problems for research.

LEARNING CONTENT:

Introduction:

In this subject AE 6 – Accounting Research Method, you are expected to be working in a group of 5
or 6 as you will formulate and propose a research title. You should at least select a Research Adviser who
can help you finish your paper on time. Understanding that we will all be busy for this semester, it is
expected that you must manage your time well and your entire group members are really working
collaboratively to meet deadlines set.

Since there are various ways in doing research, you may employ the most convenient way you find
in doing your study for as you can produce the required outputs for this subject. For this lecture, you will be
thought on how to start thinking of a topic or a research problem in mind so that you may know what
related literatures you will be needing in coming up with your study.

Lesson Proper:

What is Research?

• Careful, critical and discipline inquiry directed toward the clarification or resolution of a
problem.
• An attempt to gain solutions to problems (Trecee, 2005)
• Systematic process of investigation which general purpose is to contribute to body of
knowledge.
• Disciplined attempt to address or solve problems through the collection and analysis of primary
data for the purpose of description, explanation, generalization and prediction.

How about Accounting Research?

 Accounting research is part of the process of reviewing and auditing the firm's financial information
to convert the data into insights on complex financial issues that help companies choose the best
course of action.
Classifications of Researches

• According to Discipline
• According to Approach
◦ Quantitative
▪ Involves the collection and analysis of numeric information
▪ It is typically conducted in within the traditional “scientific method” which is a
scientific and controlled process.
▪ Findings are based on empirical evidence (collected from human senses( and
strives to generalizability of findings beyond a single setting or situation
▪ Data collection process involves collection of numeric data through logs and other
data gathering tools/instruments (e.g. questionnaires)
◦ Qualitative
▪ Emphasizes the understanding of human experience as it is lived through the
analysis of subjective, narrative materials using flexible procedures in the filed
▪ There is a need for replications if findings have to be generalized
▪ Data collection involves the use of focus group discussions, interviews, observations
• According to Purpose/Goal
◦ Basic
▪ Purpose it to extend the base knowledge in the discipline, or to formulate and
refine a theory
▪ It is appropriate to discovering general principles of human behavior and
biophysiological processes

Example:
▪ In-depth study to better understand normal grieving processes, without
explicit nursing applications in mind
▪ In-depth study to better understand normal customer behavior of children
when eating in fast food chains
◦ Applied
▪ Focuses to finding solutions to existing problems
▪ It is designed to indicate how these principles can be used to solve problems in the
practice of the discipline
Example:
▪ Effectiveness of a nursing intervention to ease grieving
▪ Effectiveness of the use of a specific strategy (promo on toys for purchase)
to attract children in a fast food chain
▪ The findings of applied research may pose questions in basic research and the
results of basic research often suggests applications or interventions
• According to Time of the Availability of Data
◦ Historical Research -Data existed in the past
◦ Descriptive Research-Data are available at present
◦ Experimental Research-Data will only be available if intervention or something will be
done

Fundamental Goals of Research

• To satisfy man’s craving for understanding

• To improve his judgment
• To add to his power
• To reduce burden of work
• To relieve suffering
• To increase satisfactions in multitudinous ways
Research Topic
Note: Your research topic should be aligned with your field/discipline.
3 guide questions for topic identification:
1. What do I know about the chosen topic?
2. What should I know about the chosen topic?
3. What do previous studies say about the chosen topic?
Topic should not be too broad nor too narrow
Too broad -There will be a lot of literature to review/read (not practical)
Too narrow -There will be limited number of variables of study; gaps in literature cannot be
ascertained with limited literature.
Research Problems
• An issue that is borne out of a perplexing situation where difficulties are observed to exist
• It involves preliminary and systematic readings, observations and consultation with experts
• A situation in need of a solution
Criteria in the choice of a good research problem:
• It must be original or novel
• It must be relevant to society’s needs (applied) and one’s filed of specialization (basic) or
interest
• It must reflect a noteworthy contribution to the country’s national development and progress
• It must express relationship between two r more variables (quantitative research)
• It must imply possibilities for empirical testing (qualitative research)

Criteria of a good research problem: FINER

F- Feasible
I- Interesting
N- Novel
E- Ethical
R- Relevant

Sources of a good research problem: CLIENT

C- Concepts
L- Literatures
I- Issues
E- Essays
N- Natural Business Problems
T- Theories

Research Problem vis-à-vis Research Contribution

Research Problem evolves if any of the following exists: Hence, your research problem shall lead to any of
the following contribution (novelty)

Research Problem evolves if any of the following Hence, your research problem shall lead to any of
exists: the following contribution (novelty)
1. A gap in the literature on the topic 1. A new study
2. A controversy in the claims made by various 2. A solution to the controversy
studies
3. A deficiency or error in data and interpretation 3. Additional data; rectified data; re-interpretation
4. A deficiency in method or design 4. A superior method; an improved design
5. A lack of integration in data, methods 5. A synthesis of data, methods
Research Objectives/Purpose
• State clearly what you want to accomplish in order to address, answer or illuminate the
problem
• What do you intend to do and how is this going to contribute towards the resolution of the
problem?
• In other words, this is the purpose of your study,
• This shall serve as the basis for the conclusion of the study.
The research purpose/objective is the research objective/aim of the study expressed in declarative
form. The conversion of the research purpose into interrogative form is the central question or main problem
of the study.
Topic Intellectualization
1. Organizing your Literature
2. Identifying research conceptual tags/variables
3. Defining research conceptual tags/variables
Key Question:
Which among the identified conceptual tags/parameters/variables are considered important and
controversial in the field where I belong?
Research Problem Indicator
• When there is an absence of information resulting in a gap in our knowledge (blankspot)
• Where there are contradictory results (blindspot)
• When a fact exists and you intend to make your study explain it (leads to qualitative study)
Blankspot vs. Blindspot
• Blankspots-Unexplored areas (appropriate for doctoral studies)
• Blindspots-Areas where research findings are in conflict (appropriate for masteral thesis)

Defining Research Conceptual tags/Variables

Types of Definition:
• Lexical/Conceptual Definition-from authoritative sources (books, dictionary)
• Operational Definition -how the term is used in the study
• Stipulative Definition-assigning a meaning for a word for the first time (coinage,
abbreviation)
REVIEW OF RELATED LITERATURE
• Is an abstract of the readings of the researcher logically woven using a well-organized topic
outline. Reference should be in “in-text” throughout the paper rather than through footnotes.
• The order of presentation will be in accordance with the topic and arrange by themes
Literature- are published materials

Types of literature:
1. Conceptual Literature- books
2. Research Literature- journals
Rule of thumb: Publishable research papers should contain 90% research literature and 10% conceptual literature.

Recommended minimum number of research article to review

1. Undergraduate studies-30 Journal articles
2. Masteral Thesis- 75 Journal articles
3. Doctoral Dissertation-100 Journal articles
4. Faculty Researches- 30 Journal articles
Note: Consider only journal articles published in the last ten years

Gray Literatures-unpublished, hence lacks credibility

1. Theses
2. Dissertations
3. Conference proceedings
 Good research is good because it advance our collective understanding. To advance our
collective understanding, a researcher or scholar needs to understand what has been done before, the
strengths and weaknesses of existing studies, and what they might mean.
Generativity is one of the hallmarks of scholarships (Shulman, 1999 p.162-163). It is the ability to build
on the scholarship and research of those who have come before us. It grants our work integrity and
sophistication.
To be useful and meaningful, research must be cumulative; it must be built on and learn from prior
research and scholarship on the topic.

A good synthetic review has three characteristics (Strike & Posner, 1983, 356-357)
• it clarifies and perhaps resolves the problems within a field of study rather than glossing
over those problems.
• it results in a progressive shift that yields a new perspective on the literature with more
explanatory and predictive power than is offered by existing perspective.
• it satisfies the formal criteria of a good theory