Accounting Research Reporting
Accounting Research Reporting
CHAPTER 2
THE REVIEW OF
Group 2 RELATED LITERATURE
AND STUDY
PRESENTED BY:
AGPALO, JANINE ANNE
ANOBA, JOHN PAULO F.
AROLLADO, JOHN ANDREI
Group 2 THE REVIEW OF RELATED LITERATURE STUDY
THE REPORTERS
INTRODUCTION
The literature review consists of a collection of pertinent
readings, published or unpublished, in local or foreign settings.
SOURCES:
books, articles, pertinent documents, speeches, programmed, theses,
dissertations, and other publications.
BENEFITS OF REVIEW
1. It can reveal investigations similar to your own, and it can
show you how collateral researchers handled these
situations.
2. It can illuminate a method of dealing with a problem
situation that may suggest avenues of approach to similar
difficulties you may be facing.
3. It can reveal to you sources of data that you may not have
known existed.
Group 2 THE REVIEW OF RELATED LITERATURE STUDY
LITERATURE
The Webster's Dictionary defines literature as "all the writings of a particular time,
country, especially those of an imaginative and critical valued of excellence of form and
expression“
According to CALDERON and GONZALES (1993), reviewed literature and studies guide
the researcher......
1.in searching for or selecting a better research problem or topic;
2.to understand his topic to have a better research study.
3.to ensure that there will be no duplication (not replications) of other studies.
DUPLICATION
if an investigation already made is conducted again in the same locale practically the
same respondents.
REPLICATION
study of a research problem already conducted but in another place.
Group 2 THE REVIEW OF RELATED LITERATURE STUDY
RELATED STUDIES
These consist of research literatures such as theses, dissertations, special
problems, seminar papers which are either published or unpublished, and have
bearing on the research study being undertaken.
Group 2 THE REVIEW OF RELATED LITERATURE STUDY
1.DOCUMENTS
are the words kept and written by actual participants in, or
witness of, an event. These sources are produced for the purpose
of transmitting information to be used in the future.
Group 2 THE REVIEW OF RELATED LITERATURE STUDY
2. RELICS OR REMAINS
are objects associated with a person or a group. Example: skeletons,clothings,
utensils, equipment, banners, records, books, and etc.
3. ORAL TESTIMONY
interviews with members of bodies who are actually eyewitness of the events.
B.SECONDARY SOURCES
These events were not actually witness by the reporter/observer/researcher but
may have talked with the actual observer/eyewitness.
Secondary sources may sometimes be used, but because of the distortion in
passing an information, the researcher uses them only when primary data are not
available.
Group 2 THE REVIEW OF RELATED LITERATURE STUDY
2. THESIS REVIEW
This is a review of studies conducted by other researchers which include an
evaluative analysis of the thesis report.
4. THESIS ABSTRACT
This is a summary of the research study conducted by a researcher.
Group 2 THE REVIEW OF RELATED LITERATURE STUDY
THANK YOU!