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 FeelingsThese are the respondent’s ideas and thoughts about the research topic,
and his personal feelings about the worth of the item being investigated.
factsThese are recollections, observations, and perceptions of respondents
about themselves and of other people
free-answer typeThis 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 typeThis is also called
the closed form or restricted type. The respondent is guided in making his
reply.
JudgmentThese data include the respondent’s idea or opinion about, or his actual
behavior, in a given situation.
Psychomotor skillsThese data refer to the manipulative skills of the individual and his
activities that involve his five senses: sight, hearing, taste, smell, and
touch.
QUESTIONNAIREA 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 experimentsThis is very important data especially
in psychology and in the physical, chemical, and biological sciences.
FALSEQuantitative research,this is research in which the use of quantity
or statistic is practically nil.
FALSEThe  aim or purpose of the problem for
investigation is to answers the question "What'?
FALSEIn decelopmental research, all possible courses of action are specified  and identified and the researcher tries to
find the most advantageous.
FALSEYou cannot assume that your population is
typical. This point is to be made under Results and Discussions..
FALSEIf there is no assumption, expressed or
implicit, there can be specific question.
FALSEIf the title contains more than one line, it
must be written all words in small letters.
FALSEThe only sources of related literature and studies are Books, Encyclopedias, and Almanacs.
FALSEIt is customary to state a specific subproblems not in the interrogative form.
FALSEThe questionnaire can be
used with those who cannot read nor write well, especially those who are
totally illiterate.
FALSEAs 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.
FALSEIf a respondent gives wrong
information, it can still be corrected.
FALSEA 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.
FALSEThe interviewer cannot affect a
modification of the interview or any question if there is a need so that the
desired information can be gathered.
FALSEis a this type of interview wherein the interviewee or subject is not allowed and
even encouraged to express his feelings without fear of disapproval.
TRUEResearch is a process of gathering data or information to solve a particular or
specific problem in a scientific manner.
TRUEVariables are those things that vary in quantity and quality which are
to be manipulated by the researcher.
TRUEThe research problem or topic must be chosen by the researcher himself.
This is to avoid blaming others or offering excuses for any obstacle
encountered
TRUEOne of the characteristics of good research is that, it is systematic.
It follows the scientific method of research which includes the following
sequential steps.
TRUEInaccurate observation,  this is describing wrongly what is actually
observed.
TRUESystematic organization
refers to proper and accurate tabulation of data as well as presenting them in
statistical tables ready for interpretation.
TRUEObjectivity 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.
TRUEThe fourth principle refers to the setting up of standards or principles
which serves as bases for evaluating the findings of a study.
TRUEThe equipment
and instruments for research should always available and can give valid reliable results.
TRUEChi-square, analysis of
variance, correlation are examples of inferential statistics that used to test hypothesis.
TRUERelated 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
TRUEThe surveyed materials must be as recent as possible. This is important
because of the rapid social, economic, scientific, and technological changes.
TRUEThe 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.
TRUEHypotheses 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.
TRUEHypotheses are usually stated in the null form because testing a null
hypothesis is easier than a hypothesis in the operational form
TRUEThe title is formulated before the start of
the research. It may be revised by the researcher later if there is a need to
revise.
TRUEA 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.
TRUEYou cannot assume the value of your study.
Such as argument should have been made under the section, significance of the
study.
TRUEGenerally, 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.
TRUEHypotheses are formulated from the specific
questions upon which they are based.
TRUEa.    Directive
research determines what should be done based on the findings. This is to
remedy an unsatisfactory condition if there is any.
TRUEStatistical method helps the researcher in making his research design,
particularly in experimental research.
TRUEDry 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.
TRUEA 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.
TRUEStatistical measures are the
bases for making inferences, interpretation, conclusions or generalization.
TRUEClerical tools are used when the researcher studies people and gathers
data on the feelings, emotions, attitudes and judgment of the subjects
TRUEAn 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.
TRUEForeign data or extraneous to the study or topic should not be gathered
by the instrument.
TRUEThe interview can be used with all kinds of people, whether literate or
illiterate, rich or poor, laborer or capitalist, etc.
TRUESometimes, 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.
TRUEThe responses may be inaccurate if the interviewee has no time to
consult hid records especially if the needed data involve numerals
TRUEis a type of interview wherein the interviewer are not allowed to change
the specific wordings of the questions in the interview schedule.
TRUEis a  type of interview wherein the interviewer has complete freedom to develop each
interview in the most appropriate manner for each situation.
TRUESemistandardized
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
TRUEis also called
depth interview. This is similar to the nonstandardized interview in which no
required questions should be asked by the interviewer.