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. |