ACCOUNTING RESEARCH

OVERVIEW
OBJECTIVE AND DIRECTION OF THE COURSE

Demonstrate knowledge and skills in doing

educational research
Write and successfully defend an outline
proposal in their fields of
interest/specialization (Chapters 1&2) before
the Midterm Examination week
Provide constructive comments and review
of peer’s paper
 WHAT IS RESEARCH ?
A systematic process of collecting and
analyzing information in order to increase
understanding of the phenomenon with
which we are concerned or interested about
(Leedy & Ormrod, 2010)
It is something that people undertake in order
to find out things in a systematic way, thereby
increasing knowledge (Saunders, et al., 2010)
It is a scholarly exercise to generating new
knowledge and discovering innovations
 IMPORTANCE OF RESEARCH
Increases knowledge and understanding

Brings new discoveries and innovations

Provides scientific process to addressing issues and problem

Shapes and influences practices and behaviors

Strengthens beliefs and norms

Synergizes and improves academic assertions and theories

 GOOD RESEARCH
Original and novel study Faulty method
Plagiarized paper Disorganized writing style
Duplication of a previous Reliable and relevant
study data
Correct writing Accurate analysis and
mechanics interpretation
Rich and substantial Clear, coherent and
literature review comprehensive write-ups
Underdeveloped Poor literature review
conceptual and
theoretical framework
Appropriate method

BAD RESEARCH
 NEW RESEARCH
Different
Context/Setting
Different
Population
Different
combination of
New theory orvariables
model used
 Quantitative vs Qualitative
Criteria Quantitative
Purpose To test hypotheses, look at
cause & effect and make
predictions
Group/unit studied Larger & randomly
selected
Variables Specific variables
Type of Data Collected Numbers and statistics
Form of Data Collected Precise measurements
using structured &
validated data-collection
instrument
Type of Data Analysis Identify statistical
relationships
Qualitative
To understand & interpret
social interactions
Smaller & not randomly
selected
Study of the whole, not
variables
Words, images, or objects
Open-ended responses,
interviews, participant
observations, field notes &
reflections
Identify patterns, features,
themes
TITLE
 CONSIDERATIONS AND POINTS
Less than 20 words
 Catchy and concise
 Should reflect and focus on the main theme, issue or
position of the study
 Formal and specific
 Must answer the following questions: (Perry et al., 2002)
*What will be researched (topic/variable) ?
*How will the topic be researched (method/approach)?
*With whom? (population/unit of analysis)
*Where/research locale/context of the study?
 STYLES AND TECHNIQUES
 Research topic/variable: Research design + population +
geographical area
Stock market price and inflation rate: A causal modeling
Relationship of organizational growth and industrial relations
among SMEs in the Philippines

 Statistical Tool + research topic + Population

Measuring performance through Balance Scorecard:
Evidences among banks in the Philippines
God bless you!