Accounting Research Methods

Accounting Research Methods

The accounting theory and research approaches theoretical aspects of the Accounting on the one hand and on the other prepare the students for making their research project. Specifically this course is focusing on : history and the evolution of accounting theory and practice, understanding of the important accounting theories and the relation between accounting and other social sciences, critical thinking, inductive and deductive approach, empirical research principles, normative, semantically and positive approach in accounting research, Research methods in Accounting.

	Attitudes and Feelings	These are the respondent’s ideas and thoughts about the research topic, and his personal feelings about the worth of the item being investigated.
	facts	These are recollections, observations, and perceptions of respondents about themselves and of other people
	free-answer type	This is also called the open form, open-ended, subjective, unrestricted, essay, and unguided response type. The respondent answers the question in his own words and in his own way.
	guided response type	This is also called the closed form or restricted type. The respondent is guided in making his reply.
	Judgment	These data include the respondent’s idea or opinion about, or his actual behavior, in a given situation.
	Psychomotor skills	These data refer to the manipulative skills of the individual and his activities that involve his five senses: sight, hearing, taste, smell, and touch.
	QUESTIONNAIRE	A list of planned written questions related to a particular topic, with space provided for indicating the response to each question, intended for submission to a number of persons for reply; commonly used in normative survey studies and in the measurement of attitudes and opinion.
	results of tests and experiments	This is very important data especially in psychology and in the physical, chemical, and biological sciences.
	FALSE	Quantitative research,this is research in which the use of quantity or statistic is practically nil.
	FALSE	The  aim or purpose of the problem for investigation is to answers the question "What'?
	FALSE	In decelopmental research, all possible courses of action are specified  and identified and the researcher tries to find the most advantageous.
	FALSE	You cannot assume that your population is typical. This point is to be made under Results and Discussions..
	FALSE	If there is no assumption, expressed or implicit, there can be specific question.
	FALSE	If the title contains more than one line, it must be written all words in small letters.
	FALSE	The only sources of related literature and studies are Books, Encyclopedias, and Almanacs.
	FALSE	It is customary to state a specific subproblems not in the interrogative form.
	FALSE	The questionnaire can be used with those who cannot read nor write well, especially those who are totally illiterate.
	FALSE	As much as possible, place all spaces for replies at the right side of the questionnaire for easy tabulation. The spaces should be in straight horizontal column.
	FALSE	If a respondent gives wrong information, it can still be corrected.
	FALSE	A conceptual framework is the researcher’s idea or expectation of what a situation should be but he is proving his idea or expectation to be true.
	FALSE	The interviewer cannot affect a modification of the interview or any question if there is a need so that the desired information can be gathered.
	FALSE	is a this type of interview wherein the interviewee or subject is not allowed and even encouraged to express his feelings without fear of disapproval.
	TRUE	Research is a process of gathering data or information to solve a particular or specific problem in a scientific manner.
	TRUE	Variables are those things that vary in quantity and quality which are to be manipulated by the researcher.
	TRUE	The research problem or topic must be chosen by the researcher himself. This is to avoid blaming others or offering excuses for any obstacle encountered
	TRUE	One of the characteristics of good research is that, it is systematic. It follows the scientific method of research which includes the following sequential steps.
	TRUE	Inaccurate observation,  this is describing wrongly what is actually observed.
	TRUE	Systematic organization refers to proper and accurate tabulation of data as well as presenting them in statistical tables ready for interpretation.
	TRUE	Objectivity means that there should be no bias or partiality in treating the results of the inquiry. The results should not be tampered with, whatever they may be.
	TRUE	The fourth principle refers to the setting up of standards or principles which serves as bases for evaluating the findings of a study.
	TRUE	The equipment and instruments for research should always available and can give valid reliable results.
	TRUE	Chi-square, analysis of variance, correlation are examples of inferential statistics that used to test hypothesis.
	TRUE	Related studies, on the hand, are studies, inquiries, or investigations already conducted to which the present proposed study is related or has some bearing or similarity
	TRUE	The surveyed materials must be as recent as possible. This is important because of the rapid social, economic, scientific, and technological changes.
	TRUE	The sources of related literature and studies are located in the following places: Libraries, either government, school, or private libraries, Government and private offices, The National Library, The Library of the Department of Education.
	TRUE	Hypotheses help the researcher in designing his study: what methods, research instruments, sampling design, and statistical treatments to be use, what data to be gather, and etc.
	TRUE	Hypotheses are usually stated in the null form because testing a null hypothesis is easier than a hypothesis in the operational form
	TRUE	The title is formulated before the start of the research. It may be revised by the researcher later if there is a need to revise.
	TRUE	A survey or review of related literature and studies is very important because such reviewed literature and studies serve as a foundation of the proposed study.
	TRUE	You cannot assume the value of your study. Such as argument should have been made under the section, significance of the study.
	TRUE	Generally, there should be a general statement of the problem and then this should be broken up into as many subproblems or specific questions as necessary.
	TRUE	Hypotheses are formulated from the specific questions upon which they are based.
	TRUE	a.    Directive research determines what should be done based on the findings. This is to remedy an unsatisfactory condition if there is any.
	TRUE	Statistical method helps the researcher in making his research design, particularly in experimental research.
	TRUE	Dry run is the process of measuring the effectiveness, validity, and reliability of the questionnaire, and determining the clarity of the items, the difficulty of answering the questions.
	TRUE	A respondent may leave some or many questions unanswered because nobody urges him to do so or he may not understand the significance of the information he gives.
	TRUE	Statistical measures are the bases for making inferences, interpretation, conclusions or generalization.
	TRUE	Clerical tools are used when the researcher studies people and gathers data on the feelings, emotions, attitudes and judgment of the subjects
	TRUE	An instrument is valid if it collects data which are intended for it to collect and long enough to be able to collect adequate information to complete the study or investigation.
	TRUE	Foreign data or extraneous to the study or topic should not be gathered by the instrument.
	TRUE	The interview can be used with all kinds of people, whether literate or illiterate, rich or poor, laborer or capitalist, etc.
	TRUE	Sometimes, selected respondents are hard to contact or cannot be contacted at all because of the distance of their place or due to some other reasons.
	TRUE	The responses may be inaccurate if the interviewee has no time to consult hid records especially if the needed data involve numerals
	TRUE	is a type of interview wherein the interviewer are not allowed to change the specific wordings of the questions in the interview schedule.
	TRUE	is a  type of interview wherein the interviewer has complete freedom to develop each interview in the most appropriate manner for each situation.
	TRUE	Semistandardized interview is a type of interview wherein the interviewer is required to ask a number of specific major questions, and beyond these he is free to probe as he chooses
	TRUE	is also called depth interview. This is similar to the nonstandardized interview in which no required questions should be asked by the interviewer.