INTRODUCTION

By: Prof. Maria Veronica Joy Binuya, CPA, MBA

Careful, critical, disciplined inquiry, varying in technique and method according to the nature and conditions of the problem identified, directed toward the clarification or resolution (or both) of a problem (Good, 1972)

Research is simply, the systematic search for pertinent information on a specific topic or problem. After a careful, systematic search for pertinent information or data on a specific topic or problem, and after the research worker has analyzed and interpreted the data, he eventually faces another essential task- that of preparing the research report (Aquino, 1974)

The process of gathering data or information to solve a particular or specific problem in a scientific manner (Manuel and Medel, 1976)

A systematic study or investigation of something for the purpose of answering questions posed by the researcher (Cited by Sanchez, p.2)

An attempt to gain solutions to problems. More precisely, it is the collection of data in a rigorously controlled situation for the purpose of prediction or explanation (Treece and Treece, 1977)

A purposive, systematic and scientific process of gathering, analyzing, classifying, organizing, presenting, and interpreting data for the solution of a problem, for prediction, for invention, for the discovery of truth, or for the expansion or verification of existing knowledge, all for the preservation and improvement of the quality of human life.

a systematic process of answering a question or problem about accounting phenomenon involving the methodical formulation of a theoretical framework and methodology; collection, analysis, and interpretation of pertinent data; and presentation of recommendations from which courses of action can be taken.

Assessment of management and employees at different levels to the internal auditors

Relationship of mortgage loan policies to the collection efficiency of selected commercial banks in the Philippines from 2007-2009

An accounting for donated funds in catholic churches within the archdiocese of Caloocan

Effectiveness of the internal controls of the accounting information system of money transfer companies: Basis for Improvement of Internal Controls

employer’s preference in hiring CPAs and CPAs in banking Institution within metro manila

The relationship of financial policies and procedures and the accounting information system of selected petroleum refining companies in the Philippines.

The preservation and improvement of the quality of human life

“The purpose of research is to serve man and the goal of research is good life” (Good and Scates,p9)

To discover new facts about known phenomena

To find answers to problems which are only partially solved by existing methods and information

Improve existing techniques and develop new instruments or products

To discover previously unrecognized substances or elements

Discover pathways of action of known substances and elements

To provide basis for decision making in business, industry, education, government, and on other undertakings

To satisfy the researcher’s curiosity

To find answers to queries by means of scientific methods.

To acquire a better and deeper understanding about one phenomenon

To expand or verify existing knowledge

Research is empirical Research should be systematic Research should be valid Research should be reliable Research can take on a variety of forms

Generally, empiricism is the concept that all knowledge is derived from sense experience that comes from observation and experimentation

All the procedures employed and the data gathered are perceived in the same manner by all observers.

Generally, empiricism is the concept that all knowledge is derived from sense experience that comes from observation and experimentation

All the procedures employed and the data gathered are perceived in the same manner by all observers. Example: if one says that there are five persons

in the room, all agree to the existence of the five persons. However, if one says that there are five ghosts in the room, one or none at all may believe it because not all people believe in ghost. Ghosts are examples of data that are not empirical.

It follows an orderly and sequential procedure that leads to the discovery of truth, solution of a problem, or whatever it is aimed to be discovered.

Identifying the problem Reviewing information Collecting data Analyzing data Drawing conclusions

Research should be based on fact or evidence that is capable of being justified

Refers to the consistency of the research and the extent to which studies can be replicated

If research is reliable, a researcher using the same methods, conditions, and so forth should obtain the results as those found in a prior study

To be replicable, a research study must include adequate descriptions of the procedures and conditions of the research

Based on goal or purpose Orientations on the phenomena Classification of general methods used

Basic Applied

Has a more general orientation, adding to the existing body of knowledge in the discipline.

Does not necessarily provide results of immediate, practical use, although such a possibility is not ruled out.

The purpose is to solve an immediate, practical problem.

Oriented on a specific problem Application of the results of pure

research Testing the efficacy of theories and

principles

To conduct an experiment concerning learning in a laboratory setting. The purpose of such an experiment would be to contribute to the knowledge about how learning takes place.

To conduct a survey of the elementary school teachers in a school system to determine their preferences and opinions about several available reading programs. The survey would be conducted by a curriculum committee or by the school system’s administration, who are concerned with the problem of selecting the reading program or materials to be purchased. The results of the survey would provide information necessary for decisions about the purchase.

Qualitative Quantitative

(also known as the traditional scientific approach or conventional/ basic research) proceeds from a perspective that scientific knowledge is the only valid form of knowledge. In this approach, scientific reasoning is based on deduction, and on a scientific hypothesis that can be proved to be false.

A quantitative research endeavor thus is characterized by deriving a sample for which the researcher wants to draw conclusions, since it is not possible to collect data on an entire population.

It requires the selection of a proper, statistical random sample and to use data processing procedures that permit the researcher to deduce relationships or linkages between the variables or issues being examined in order to draw conclusions about the population.

a term for an array of strategies for conducting an inquiry that aims at discerning how people understand, experience, interpret, and produce the social world.

Deriving its roots from a host of philosophies and a long anthropological tradition, this typically includes, but is not limited to, determining the perspectives of people, or what is often referred to as the actor’s point of view.

Focuses on understanding and meaning is based on verbal narratives rather than numbers.

Usually takes place in naturally occurring situations, as contrasted with quantitative research, in which behaviors and settings are controlled and manipulated

Research is original work Research is objective, unbiased, and

logical Research is done by an expert Research is accurate investigation,

observation, and description Research is patient and unhurried Research requires an effort making

capacity Research requires courage

Data are gathered from primary sources of first hand and not from secondary sources

All the findings and conclusions are logically based on empirical data and no effort is made to alter the results of the research

The researcher uses valid and carefully designed procedures, valid data-gathering instruments, and valid data. He subjects his data to expert scrutiny.

In fact, every research activity must be done accurately so that the findings will lead to the formulation of scientific generalizations. All conclusions are based on actual evidence.

This is to ensure accuracy. Research that is hurriedly done or conducted carelessly due to racing against time may lead to shaky conclusions and generalizations

No research can be conducted without the exertion of much effort.

Research requires courage because the researcher oftentimes undergo hazards, discomforts, and the like. At times the researcher encounters public and social disapproval. Also, disagreements with colleagues may arise.

Tradition

Tradition Authority

Tradition Authority Inaccurate observation

Tradition Authority Inaccurate observation Overgeneralization

Tradition Authority Inaccurate observation Overgeneralization Selective observation

Tradition Authority Inaccurate observation Overgeneralization Selective observation Made up information

Tradition Authority Inaccurate observation Overgeneralization Selective observation Made up information Illogical reasoning

Tradition Authority Inaccurate observation Overgeneralization Selective observation Made up information Illogical reasoning Ego- involvement in understanding

Tradition Authority Inaccurate observation Overgeneralization Selective observation Made up information Illogical reasoning Ego- involvement in understanding Mystification

Tradition Authority Inaccurate observation Overgeneralization Selective observation Made up information Illogical reasoning Ego- involvement in understanding Mystification To err is human

Tradition Authority Inaccurate observation Overgeneralization Selective observation Made up information Illogical reasoning Ego- involvement in understanding Mystification To err is human Dogmatism

This is accepting that customs, beliefs, practices and superstitions are true and are parts of the daily lives of men. No efforts are exerted to find out whether they are true or not.

This is accepting without question, an opinion about a certain subject which is given by someone who is considered an authority on the subject.Example: if an ordinary person says that

kissing transmits colds, he is not believed much, he may even be laughed at. On the other hand, when a doctor says the same thing, he is believed without question.

This is describing wrongly what is actually observed In the dead of a moonlit night, a man sees a

shadow in the form of a person and the man concludes at once without any investigation that he has seen a ghost.

When a meteor streaks the atmosphere, people who see it say they have seen a flying saucer

When one sees a man lying unconscious in the street after he is hit by a speeding car, he concludes at once than the person is already dead even if he is not. He does not investigate anymore

This is establishing a pattern out of a few instancesExample: when one happens to travel in a

rough road in a certain province he forms the impression that the roads in that province are rough. He does not take the pains anymore to see if the other roads in the province are also rough.

When one sees one or two Ilocano husbands who are hardworking, responsible and trustworthy then he concludes that Ilocano husbands are hardworking, responsible and trustworthy

This is persisting to believe an observed patter from an overgeneralization and ignoring other pertinent patters. Example: one sees for the first time one or

two prosperous Chinese stores beside a poor, struggling Filipino store. He forms the conclusion that the Chinese are more competitive than Filipinos. So when he sees Chinese and Filipino store he always has that idea that Chinese are better businessman than Filipinos ignoring the fact that there are also poor Chinese businessmen and there are also very good and more competitive Filipino businessmen.

Making up information to explain away conclusion. Example: suppose a buyer buys from a store, goods

worth P50 and gives to the storekeeper a P100 bill. The storekeeper mistakenly gives a change of P40. The buyer goes away without counting the change but when he gets home he finds that the change is short of P10. Instead of going back to the store to find out why he has a wrong change, he concludes that the storekeeper is a cheater and the members of his family are also cheaters. Then, he buys again from the store but accidentally leaves his wallet when he is paying for the goods. A son of the storekeeper ‘s house return goes to the buyer’s house returning the wallet. Instead of thinking that after all the storekeeper is an honest fellow and perhaps also his family members, he imagines that maybe the boy went to his house purposely not to return the wallet but to see his house for possible burglary.

This is attributing something to another without any logical basis. Example: a woman is believed to be a

sorcerer. This belief is without any logical basis and no effort is exerted to verify them.

Because of the extended good weather, it may rain at the weekend

This is giving an explanation when one finds himself in an unfavorable situation. When a student gets a low grade, he says

that he got a low grade because his teacher has a personal grudge against him and he is a victim of vindictiveness. He does not make any effort to examine his abilities, habits of study etch.

This is attributing to supernatural power, the phenomena that cannot be understood.

This is accepting that there are things which are beyond human intelligence to understand and which are reserved only to supernatural beings

This is an attitude that admits the fallibility of man.Example: when a man renders a wrong

decision or commits a mistake, he merely leans on saying “to err is human”. He does not make any effort anymore to study why he committed the error, the implications of his error, how he can correct his error and how to make more sound decisions in the future.

This is an unwritten policy of certain institutions and governments prohibiting the study of topics that are believed to run counter to the established doctrines of such institutions or governmentsExample: in communistic states, it is

unlikely that one studies and writes about the beauty of democracy. It may be a remote possibility that a research student in a Christian church related school can make a study about the non existence of God

Similar to the study of accounting, accounting research follows certain steps in order to answer research questions. The process is scientific in nature which is based on the basic steps in scientific inquiry that we have learned in our science courses way back in elementary and secondary levels. The following are the basic steps involved in accounting research process:

A well- defined accounting research problem is a result of a deep understanding of the issue to be resolve or the problem to be answered. This could be done by the researcher be reading articles, essays and researches related to the problem being considered as a topic for an accounting research.

The accounting research problem should be defined in terms of what the focus of the accounting research is or what specific topic the research wanted to study. The researcher should clearly state the parameters of the focus of the study in order to enhance its clarity. Likewise, the research should be specific with the issues under inquiry by narrowing down the focus of the study into a workable research topic.

The well- defined accounting problem to be answered or issue to be resolved will be translated into workable terms by formulating specific research questions. These specific questions serve as the guide for the research in conducting the research. The researches questions should be written in simple, understandable and quantifiable terms.

The theoretical framework of the study serves as the theoretical basis of the focus of the study to be conducted by the researcher. It discusses the theories related to the topic to be studied. This can be done through a thorough literature search of the different theories formulated by theorist based on their previous studies. The researchers must be able to develop the theoretical framework of the study in order to back- up its conceptual understanding regarding the topic.

The method to be used and procedures in conducting a research serves as the blue print in implementing the research proposal. A research could be qualitative or quantitative in nature. The research approach used in the study will determine the procedure to be followed in conducting the research.

Research locale Population and sampling

The research instrument is very important in conducting the research. It serves as the primary medium in gathering the data for the study. Research instruments include survey questionnaires, interview guides, standardized test and etc.

Instrumentation is a very delicate part in conducting a research. The researcher should carefully plan the contents of the instrument. All the necessary information needed in the research should be included in the instrument. The instrument to be developed should get the necessary data needed for the research.

Similarly, a validation should be made to determine the reliability, completeness and neutrality of the instruments to be used in data gathering. A pre- testing of the research instrument should be done to determine its validity and fit to gather the required data for the research.

Actual data gathering depends on the type of instruments used in the research. A research using a standardized test to get the data from the respondents will administer a pre and post test. On the other hand, a research using a survey questionnaire will administer the answering of the questionnaire by the respondents on the study while a research utilizing an interview guide to gather the needed data will conduct an interview with the co- researchers or respondents of the study.

Data gathered from the research instruments used in conducting the study will be processed in preparation for data presentation. The results of the study can be presented in different forms: tabular presentation, textual presentation and graphic presentation. In tabular presentation, the results of the study will be presented in tables while data presented in graphic form are presented through a pie chart, histogram end etc.

On the other hand, the data presented in through tabular form and graphical form are presented in textual form by describing through sentences and paragraphs based on how the research sees the data being presented.

Data presented in different forms such as tabular presentation, textual presentation and graphic presentation are analyzed to determine the findings of the study. In analyzing the data presented, the researcher identifies the highest and lowest points of the data and ranks the result of the study based on the data presented.

Interpretation of the findings of the study is the meat of the research. It discusses the implication of the findings of the study which serve as contribution to existing knowledge, and conformation or disconfirmation of the previous findings of other researchers.

Conclusions are general statements based on the findings of the study which categorically generalizes the results of the study conducted by the researcher. Conclusions are based on the findings the researcher had found out in the course of its study.

Recommendations are suggestions made by the researcher based on the conclusions made. It aims to improve the system, offer new approaches in solving the problem or basis for policy to be implemented based on the results of the study.

A plan based on the recommendations presented by the researcher is the output in conducting the study. Taking course an action is the terminal part of consulting a research which serves as the blueprint in the implementation of the recommendations made by the researcher. It could be an implementation plan for a new systems approach, a new policy or an answer to a problem.

Visit the university library to get a copy of accounting researches conducted by the students in previous batches. Read the abstract of the study, statement of the problem and the method and procedure. Be ready to present to the class the accounting research that you have examined. Examine the research by determining the following:

What is the focus of the research conducted by the students?

What research approach was used in conducting the study?

What is the main purpose of the study? As a reader, do you think that the

research contributed to the body of knowledge?