Module 1 -Introduction to Research PDF

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Republic of the Philippines SORSOGON STATE UNIVERSITY Bulan Campus Bulan, SorsogonACCOUNTING RESEARCH METHODMODULE 1: INTRODUCTION TO RESEARCHBachelor of Science in Accounting Information System (BSAIS) – 3 rd YearContentsI. Overview .....................................................................

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Republic of the Philippines SORSOGON STATE UNIVERSITY Bulan Campus Bulan, Sorsogon

MODULE 1:

ACCOUNTING RESEARCH METHOD INTRODUCTION TO RESEARCH

Bachelor of Science in Accounting Information System (BSAIS) – 3rd Year Contents I.

Overview .......................................................................................................... 2

II.

Learning Outcomes (LO) ……........................................................................ 2

III.

Learning experience and Self-assessment activities (SAA) …................... 2 LO1: Define Research ………………………………………………………………. 2-3 LO2: Know the purposes of research …………………………….………………. 3-4 LO3: Know the characteristics of good research ……………………………...... 4-6 LO4: Know the differences between research and problem-solving …………… 6 LO5: Know the kinds and classifications of research ………………………….. 7-8 LO6: Know some hindrances to scientific inquiry …………………………….. 9-10 LO7: Know the scientific method of research ………………………………… 10-11

IV.

Key Points: ………………………………………………………………… 11-12

V.

Next topic ................................................................…………………….. 12

VI.

References and/or Sources .................................................................. 12

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Introduction to Research I.

Overview:

This module deals with the definitions, characteristics, purposes, and classifications of and hindrances to research and the scientific method. II. 1. 2. 3. 4. 5. 6. 7.

III.

Learning outcomes (LO) Define research Know the purposes of research Know the characteristics of good research Know the differences between research and problem-solving Know the kinds and classifications of research Know some hindrances to scientific inquiry Know the scientific method of research

Learning experience and Self-assessment activities (SAA) LO1: Define research

Definitions of Research ➢ A 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) In a more comprehensive form, research may be defined as a purposive, systematic and scientific process of gathering data, 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. Accounting Research ➢ A systematic process of answering 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.

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➢ Example of Accounting Research: ▪ 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 2017 – 2019 ▪ 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 preferences in hiring 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

LO2: Know the purposes of research Purposes of Research (Aims, Objectives, Goals) A. General / Overall Purposes and Goals of Research ➢ The main or principal purpose and goal of research is 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, pp. 9, 14) Due to research, man has attained great accelerating progress and is enjoying the products of research such as the fast and comfortable land, sea, and air means of transportation, the wonders of electricity like radio, telephone, air conditioning, light in the homes, movies, running machinery for industry, the computer, the potent drugs that promote health and prolong life, and many others countless things. ➢ “To satisfy man’s craving for understanding, to improve his judgment, to add to his power, to reduce the burden of work, to relieve suffering, and to increase satisfactions in multitudinous ways – these are the large and fundamental goals of research” (Good and Scates, p. 15) B. Specific Purposes and Goals of Research 1. To discover new facts about known phenomena. (Example: Alcohol is a known phenomenon and research may turn it into a kind of fuel equal in quality to gasoline) 2. To find answers to problems which are only partially solved by existing methods and information. (Example: Cancer is a serious disease which is only partially cured by present methods but due to intensive and continuous research, the disease may be eradicated later on) 3. Improve existing techniques and develop new instruments or products. (This goal envisages the invention of new gadgets and machines, food products and others used by man) 4. To discover previously unrecognized substance or elements. (Previously we had only 92 elements but due to research we now have more than 100)

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5. Discover pathways of action of known substances and elements. (Due to research we come to know the dangers from abusive use of unprescribed drugs and some poisonous substances) 6. To order related, valid generalizations into systematized science. (The result of this purpose of research is the science we are now studying in school) 7. To provide basis for decision-making in business, industry, education, government, and in other undertakings. One approach in decision-making is the research approach. 8. To find answers to queries by means of scientific method. Example of question that can be answered only by means of research: In what setting is life expectancy higher, in the city or in the barrio? 9. To acquire a better and deeper understanding about one phenomenon. Example: Why women are generally smaller than men? 10. To expand or verify existing knowledge. This usually happens when researches are replicated. Newly discovered facts may be found to expand knowledge gained from a previous research or verified if the same facts are found. In relation to nos. 2 and 3, the following may be added to the list of purposes 11. To improve educational practices for raising the quality of school products. This may result to the revision of curricula and instructional innovations to maximize the effectiveness of the learning process. 12. To promote health and prolong life. This purpose is demonstrated in pharmaceutical, nutritional, and medical research. 13. To provide man with more of his basic needs – more and better food, clothing, shelter, etc. 14. To make work, travel, and communication faster, easier, and more comfortable.

LO3: Know the characteristics of good research Characteristics of Good Research 1. Research is systematic ➢ It follows an orderly and sequential procedure that leads to the discovery of truth, solution of a problem, or whatever is aimed to be discovered. ➢ Systematic approach to research: a. Identifying the problem b. Reviewing information c. Collecting data d. Analyzing data e. Drawing conclusions 2. Research is controlled ➢ All variables except those that are tested or being experimented upon are kept constant (not allowed to change or vary) so that the changes made on

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the subjects of the study can be attributed only to the experimental variable. This is especially true in an experimental research. 3. Research is empirical ➢ All procedures employed and the data gathered are perceived in the same manner by all observers. ➢ For example: 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 ghosts. Ghosts are examples of data that are not empirical. 4. Research is analytical ➢ There is a critical analysis of all the data used so that there is no error in their interpretation. 5. Research is objective, unbiased and logical ➢ All the findings and conclusions are logically based on empirical data and no effort is made to alter the results of the research. 6. Research employs hypothesis ➢ This is to guide the investigation process. In experimental studies, hypotheses are expressly stated but in descriptive studies, the specific subproblems or specific questions serve as the hypotheses and the hypotheses are tested and not proved. 7. Research employs quantitative or statistical methods ➢ Data are transformed into numerical measures and are treated statistically to determine their significance or usefulness 8. Research is original work ➢ Except in historical research, data are gathered from primary sources or firsthand sources and not from secondary sources (usually printed materials such as books, or theses, etc.) 9. Research is done by an expert ➢ The researcher uses valid and carefully designed procedures, valid datagathering instruments, and valid data. He subjects his data to expert scrutiny. 10. Research is accurate investigation, observation and description ➢ Every research must be done accurately so that the findings will lead to the formulation of scientific generalizations. All conclusions are based on actual evidence. 11. Research is patient and unhurried activity ➢ 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. 12. Research requires an effort-making capacity ➢ No research can be conducted without the exertion of much effort. No one without any effort-making capacity can conduct a research because research involves much work and time.

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13. Research requires courage ➢ 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. LO4: Know the differences between research and problem-solving Differences Between Research and Problem-solving The differences between the two are summarized as follows: (Treece and Treece, Jr., pp. 47-48) Research

Problem-solving

1) There may not be a problem, only interest in answering a question or a query.

1) There is always a problem to be solved.

2) A research problem is more rigorous and broader in scope.

2) A problem to be solved is less rigorous and less broad.

3) The research problem necessarily defined specifically.

not

3) The problem to be solved has to be defined specifically and identified definitely.

4) All research is intended to solve kind of problem, but this is not the primary aim.

4) Problem-solving does not always involve research.

5) Research is conducted not primarily to solve a problem but to make a contribution to general knowledge

5) Problem-solving is always intended to solve a problem.

6) Research is concerned with broad problems, recurrent phenomena, and wide application through generalization. It is concerned with defining and outlining the properties of phenomena, with forecasting future occurrences so that they may be predicted and controlled, and with describing the relationship or phenomena by explaining how and why certain events occurred or could have occurred. In this process research also generates more problems to explore (Folta and Deck)

6) Problem-solving is concerned with a specific problem and once the problem is solved that is the end of it.

is

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LO5: Know the kinds and classifications of research Kinds and Classifications of Research 1. According to purpose (Treece and Treece, Jr., p. 5) a. Predictive or prognostic research ➢ Has the purpose of determining the future operation of the variables under investigation with the aim of controlling or redirecting such for the better. ➢ Proposes to give result from one specific educational practice or pattern and seeks to establish a close statistical connection between characteristics of students and a prediction of educational outcome. b. Directive research ➢ Determines what should be done based on the findings. This is to remedy an unsatisfactory condition if there is any. c. Illuminative research ➢ Concerned with the interaction of the components of the variable being investigated. ➢ For example: “Interaction of the components of educational system and aims to show the connections among, for example, student characteristics, organizational patterns and policies, and educational consequence”. 2. According to goal a. Basic or pure research ➢ Is done for the development of theories or principles. It is conducted for the intellectual pleasure of learning. Much of this kind of research has been done in psychology and sociology. (Manuel and Medel, p. 18) b. Applied research ➢ The application of the results of pure research. This is testing the efficacy of theories and principles. For instance, a principle says that praise reinforces learning. To determine if this is true, one conducts an experiment in which there are two classes. In one class, he uses praise but in the other class there is no praise at all. All other things are kept equal. At the end of the experimental period, he gives the same test to the two classes. If the scores of the pupils in the class with praise are significantly higher than those in the class without praise, then the principle is true. 3. According to the levels of investigation a. Exploratory research ➢ The researcher studies the variables pertinent to a specific situation. b. Descriptive research ➢ The researcher studies the relationship of the variables. c. Experimental research ➢ The experimenter studies the effects of the variables to each other. (Treece and Treece, Jr., p. 6) 4. According to the type of analysis a. Analytic research

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➢ The researcher attempts to identify and isolate the components of the research situation. b. Holistic research ➢ It begins with the total situation, focusing attention on the system first and then on its internal relationships. (Treece and Treece, Jr., p. 6) 5. According to scope ➢ Under this category is action research. This type of research is done on a very limited scope to solve a particular problem which is not so big. It is almost problem-solving. 6. According to choice of answers to problems a. Evaluation research ➢ All possible courses of action are specified and identified, and the researcher tries to find the most advantageous. b. Developmental research ➢ The focus is on finding or developing a more suitable instrument or process than has been available. (Treece and Treece, Jr., p. 6) 7. According to statistical content a. Quantitative or statistical research ➢ One in which inferential statistics are utilized to determine the results of the study. Inferential statistics such as correlation, chi-square, analysis of variance, etc. are used to test the hypothesis. ➢ It includes comparison studies, cause-and-effect relationships, etc. b. Non-Quantitative or Qualitative research ➢ On in which the use of quantity or statistics is practically nil. This is especially true in anthropological studies where description is usually used. Descriptive data are gathered rather that quantitative data. 8. According to time element a. Historical research ➢ Describes what was b. Descriptive research ➢ Describes what is c. Experimental research ➢ Describes what will be. (Treece and Treece, Jr., p. 6) Historical, descriptive, and experimental are the three major research methods. All other methods, kinds, and kinds of research whatever they are called fall under these three major methods. Other types and kinds of research are named according to the area or field of activity. Hence, we have sociological research, social research, psychological research, anthropological research, physical research, chemical research, industrial research, economics research, health research, nursing research, curriculum research, health educational research, and countless others.

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LO6: Know some hindrances to scientific inquiry Some Hindrances to Scientific Inquiry (Errors in Personal Judgment) The following are some of the hindrances to scientific inquiry: (Babbie, pp. 6-16) 1. Tradition ➢ This is accepting that customs, beliefs, practices, and superstitions are true and are parts of the daily lives of men. No effort is exerted to find out whether they are true of not. ➢ For example, there is a traditional belief among some women that women who are conceiving should avoid eating dark or black food such as black berries because their children will become dark also. This may be true or not, but many women believe and practice it without verifying its truth. People have the idea that when everybody does a thing, it is true. 2. Authority ➢ This is accepting without question, an opinion about a certain subject which is given by someone who is considered an authority on the subject. ➢ For 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 questions. 3. Inaccurate Observation ➢ This is describing wrongly what is actually observed. For instance, 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. 4. Overgeneralization ➢ This is establishing a pattern out of a few instances. For example, 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. 5. Selective observation ➢ This is persisting to believe an observed pattern from an overgeneralization and ignoring other pertinent patterns. For 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 shrewd and more competitive than Filipinos. So when ever sees Chinese and Filipino stores he always has that idea that Chinese are better businessmen than Filipinos ignoring the fact that there are also poor Chinese businessmen and there are also very good and more competitive Filipino businessmen. 6. Made-up information ➢ This is making up information to explain away conclusion. 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....