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Accounting Research Methods

The necessary skills to conduct relevant research in the field of accounting, enabling them to contribute to the advancement of accounting knowledge.

quantitative

qualitative

empirical

experimental

survey

case study

interview

observation

data analysis

sampling

hypothesis

theory

variables

validity

reliability

A conceptual framework is the researcher’s idea or expectation of what asituation should be but he is proving his idea or expectation to be true.

  • FALSE

Dry run is the process of measuring theeffectiveness, validity, and reliability of the questionnaire, and determiningthe clarity of the items, the difficulty of answering the questions.

  • TRUE

Chi-square, analysis ofvariance, correlation are examples of inferential statistics that used to test hypothesis.

  • TRUE

The only sources of related literature and studies are Books, Encyclopedias, and Almanacs.

  • FALSE

The responses may be inaccurate if the interviewee has no time to consult hid records especially if the needed data involve numerals

  • TRUE

The aim or purpose of the problem for investigation is to answers the question "What'?

  • FALSE

These data refer to the manipulative skills of the individual and his activities that involve his five senses: sight, hearing, taste, smell, and touch.

  • Psychomotor skills

This is very important data especially in psychology and in the physical, chemical, and biological sciences.

  • results of tests and experiments

One of the characteristics of good research is that, it is systematic.It follows the scientific method of research which includes the followingsequential steps.

  • TRUE

In decelopmental research, all possible courses of action are specified and identified and the researcher tries to find the most advantageous.

  • FALSE

The equipmentand instruments for research should always available and can give valid reliable results.

  • 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

a. Directiveresearch determines what should be done based on the findings. This is toremedy an unsatisfactory condition if there is any.

  • TRUE

A respondent may leave some or many questions unanswered because nobodyurges him to do so or he may not understand the significance of the informationhe gives.

  • TRUE

Quantitative research,this is research in which the use of quantity or statistic is practically nil.

  • 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

It is customary to state a specific sub problems not in the interrogative form.

  • FALSE

If the title contains more than one line, it must be written all words in small letters.

  • FALSE

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.

  • free-answer type

These are the respondent’s ideas and thoughts about the research topic,and his personal feelings about the worth of the item being investigated.

  • Attitudes and Feelings

Hypotheses are formulated from the specificquestions upon which they are based.

  • 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 completethe study or investigation.

  • TRUE

Research is a process of gathering data or information to solve a particular orspecific problem in a scientific manner.

  • TRUE

The title is formulated before the start ofthe research. It may be revised by the researcher later if there is a need torevise.

  • TRUE

If there is no assumption, expressed or implicit, there can be specific question.

  • FALSE

Clerical tools are used when the researcher studies people and gathersdata on the feelings, emotions, attitudes and judgment of the subjects

  • TRUE

Sometimes, selected respondents are hard to contact or cannot be contactedat all because of the distance of their place or due to some other reasons.

  • 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 research problem or topic must be chosen by the researcher himself.This is to avoid blaming others or offering excuses for any obstacleencountered

  • TRUE

You cannot assume the value of your study.Such as argument should have been made under the section, significance of thestudy.

  • TRUE

Variables are those things that vary in quantity and quality which areto be manipulated by the researcher.

  • TRUE

is a this type of interview wherein the interviewee or subject is not allowed andeven encouraged to express his feelings without fear of disapproval.

  • FALSE

Statistical method helps the researcher in making his research design,particularly in experimental research.

  • TRUE

This is also called the closed form or restricted type. The respondent is guided in making his reply.

  • guided response type

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

Inaccurate observation, this is describing wrongly what is actuallyobserved.

  • TRUE

Statistical measures are thebases for making inferences, interpretation, conclusions or generalization.

  • 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

These data include the respondent’s idea or opinion about, or his actual behavior, in a given situation.

  • Judgment

is a type of interview wherein the interviewer are not allowed to changethe specific wordings of the questions in the interview schedule.

  • TRUE

The interview can be used with all kinds of people, whether literate or illiterate, rich or poor, laborer or capitalist, etc.

  • TRUE

If a respondent gives wrong information, it can still be corrected.

  • FALSE

Systematic organizationrefers to proper and accurate tabulation of data as well as presenting them instatistical tables ready for interpretation.

  • TRUE

The questionnaire can be used with those who cannot read nor write well, especially those who are totally illiterate.

  • FALSE

These are recollections, observations, and perceptions of respondents about themselves and of other people

  • facts

Hypotheses help the researcher in designing hisstudy: what methods, research instruments, sampling design, and statisticaltreatments to be use, what data to be gather, and etc.

  • TRUE

Objectivity means that thereshould be no bias or partiality in treating the results of the inquiry. Theresults should not be tampered with, whatever they may be.

  • TRUE

Foreign data or extraneous to the study or topic should not be gathered by the instrument.

  • TRUE

The interviewer cannot affect amodification of the interview or any question if there is a need so that thedesired information can be gathered.

  • FALSE

Related studies, on the hand, are studies, inquiries, or investigationsalready conducted to which the present proposed study is related or has somebearing or similarity

  • TRUE

is also called depth interview. This is similar to the non standardized interview in which no required questions should be asked by the interviewer.

  • TRUE

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.

  • QUESTIONNAIRE

The fourth principle refers to the setting up of standards or principleswhich serves as bases for evaluating the findings of a study.

  • TRUE

The sources of related literature and studiesare located in the following places: Libraries, either government, school, orprivate libraries, Government and private offices, The National Library, The Library of the Department of Education.

  • TRUE

Generally, there should be a general statement of the problem and thenthis should be broken up into as many sub problems or specific questions as necessary.

  • TRUE

You cannot assume that your population is typical. This point is to be made under Results and Discussions..

  • FALSE

Hypotheses are usually stated in the null form because testing a nullhypothesis is easier than a hypothesis in the operational form

  • TRUE
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