FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
Module 2
Introduction Section of the Research Paper
Learning outcomes
At the end of this module, you must be able to:

Explain the background and gap of the study

Formulate the research problem

Distinguish null and alternative hypothesis

Distinguish independent and dependent variable

Formulate the theoretical framework of the study

Design a research paradigm and a conceptual framework

Differentiate scope and limitations of the study

Identify the beneficiaries of the study

Define the operational key terms of the study
Ferdinand C. Importado CPA, MBA
1
Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
INTRODUCTION
The first part of the thesis, dissertation and research is called "Introduction". The
introduction is not a title of the chapter. It is actually a paragraph side head, which
begins Chapter 1. The beginning of the introduction is a presentation of the topic, that
is, what the topic is all about and its importance. The next part of the introduction is the
reference to the existence of an unsatisfactory condition, a problem that has to be
solved. The ending of the introduction should be the rationale of the study, the need to
solve the problem, the reason for conducting the study.
There is no fixed format but it is sensible to write the introduction to form a logical
funnel, where more general aspects are told first and sentence-by-sentence, paragraphby-paragraph proceeding into more details. Introductions must be brief, ideally, it is
merely composed of three paragraphs enabling the readers to see a glimpse of the
entire contents of the research work:

The intention of the first paragraph is to provide the readers a mental warm up:
thus, giving them information and readiness as to what the these is all about.

The second paragraph carries the bulk of the introduction.

The last paragraph is a sort of a closing portion that is intriguing and challenging
the readers to become interested in knowing the results of the proposed study.
Consequently, the readers will be prompted to continue reading the thesis.
BACKGROUND OF THE STUDY
The background of the study is placed in Chapter I of the research paper together with
the statement of the problem and the objectives, independent and dependent variables,
hypothesis, theoretical / conceptual framework, scope and limitations, significance of
the study and the definition of terms.
Ferdinand C. Importado CPA, MBA
2
Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
In the introductory chapter, the proponent must cite the background of the problem by
quoting some statements from published materials such as research journals relevant to
the proposed study to give the reader a bird’s eye view of the study.
The background of the study will provide context to the information discussed
throughout the research paper. Background information may include both important and
relevant prior researches. This is particularly important if a prior research either
supports or refutes the current research paper. This links the introduction to the
research topic and ensures a logical flow of ideas. Thus, it helps readers understand the
reasons for conducting the research.
A well-written background will provide your study with a context and prompt the
readers to read the rest of your paper. Thus, the background of the study intends to
generates the readers’ interest in the research question and helps them understand why
the study is important. It does not replace the literature review section of a research
paper; rather it is intended to place the research problem in a proper context.
CONTENTS OF THE BACKGROUND OF THE STUDY
The background of the study should give an overview of the research. The background
should be written as a summary of the researcher’s interpretation of previous research
and what the study proposes to accomplish. To summarize, the background section
should be organized to include the following ideas:

Current ideas that known about the broad topic. The background of a study
includes a review of the existing literature on the area of research, leading up to
your topic.

Gaps or missing links that need to be addressed. Once the contribution of other
researchers in the field is presented, the researcher can identify gaps in
Ferdinand C. Importado CPA, MBA
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Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
understanding, that is, areas that have not been addressed in the previous
studies.

Significance of addressing those gaps. Typically, the research will then explain
how the study will address these gaps and how it will contribute to the existing
knowledge in the field.
HOW TO WRITE THE BACKGROUND OF THE STUDY
This segment consists of statements on what led the investigator to conduct the study.
A historical background may be given.
Begin this section with a clear description of the background of the study and the
social, institutional context which will frame the project. Be careful to describe as clearly
as possible the problem intended to be addressed and refer to the relevant literature in
the field.
This section as previously mentioned, describes the history of the problem. An
overview of factors which have led to the problem, comprise the problem and the
historical significance relative to the problem. This should take between one to one-anda-half pages.
Ferdinand C. Importado CPA, MBA
4
Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
STATEMENT OF THE PROBLEM
A statement of the problem is used in research as a claim that outlines the problem
addressed by a study. It is what the researchers aim to discover or establish. It briefly
addresses the question: What is the problem that the research will address?
The ultimate goal of a statement of the problem is to transform a generalized
problem into a targeted, well-defined problem; one that can be resolved through
focused research and careful decision-making. An investigator knows that a problem is
really researchable if:

There is no known solution to the problem.

The solution can be answered using statistical methods and techniques.

There are probable solutions but they are not yet tested.

The occurrence of the phenomena require scientific investigation to arrive at a
precise solution.
Writing a statement of the problem should help you clearly identify the purpose of
the research project you will propose. Often, the statement of the problem will also
serve as the basis for the introductory section of your final proposal, directing your
reader’s attention quickly to the issues that your proposed project will address and
providing the reader with a concise statement of the proposed project itself.
A statement of problem need not be long and elaborate: one page is more than
enough for a good statement of problem.
SOURCES OF RESEARCH PROBLEMS
There are numerous sources of research problems or research topics. Below are some
of the ideas where a researcher can find a suitable research problem or research topic:

Observations of management – this is mostly arising from a business research
point of view. It could be as simple as declining sales or increasing expenses.
Ferdinand C. Importado CPA, MBA
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Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing

Problems could also arise from one’s readings – a student reads something and
does not believe what is stated; tries to challenge what was read and consults a
book, a published journal or uses the internet for possible answer that are
credible. This could be reading an article which states that Accounting students
are all grade conscious.

Problems may be derived through exploration or experimentation – when doing
something (not exactly experimenting) an unexpected result may arise. The
person would tend to look for probable answers that may satisfy one’s curiosity
out of a certain result. In solving problems in Accounting, a student may find it
easier over time to solve problems containing the same topic. The student may
then find himself curious over the observation and would like to find out the
causes of such effects.

Problems may also come from suggestions of the professors or peers – this
problem is especially helpful if the said problem was previously encountered by
the professor or peer for which a specific solution or study is intended. The
professor finds out that students who were given seat works and board works
obtain higher grades in quizzes than those students who were only given pure
assignments. A student observed that his grades on his quizzes are higher when
the professor assigns them into groups rather than when working alone.

Problems may arise by accident – these situations are purely based on
unplanned activities that yield out unexpected results. While preparing the cost of
production report in answering one of the problems under process costing, a
student solves the problem using his own method rather than the usual report
form method. Later on, he finds it easier for him to understand the entire process
by applying his own solution.

Recommendations from the researchers – these are normally included in the last
part of the research paper. In order to further enrich the current study,
Ferdinand C. Importado CPA, MBA
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Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
researchers usually make certain recommendations to other researchers for
further studies. Sometimes, the researchers convert their limitations in the
current study as their recommendation for further study.
CHARACTERISTICS OF A GOOD RESEARCH PROBLEM
The characteristics of a good research problem possesses the acronym SMART:

Specific – the problem should be specifically stated.

Measurable – it is easy to measure by using research instruments
(questionnaire, tests) in collecting data.

Achievable – using correct statistical techniques the data can be obtained at
precise results.

Realistic – real results are not manipulated.

Time-bound – time frame is required in every activity because the shorter
completion of the activity the better.
A good research problem should also have the following characteristics:

It should address a gap in knowledge.

It should be significant enough to contribute to the existing body of research.

It should lead to further research.

The problem should render itself to investigation through collection of data.

It should be of interest to the researcher and suit his/her skills, time, and
resources.

The approach towards solving the problem should be ethical.
FORMS OF STATEMENT OF THE PROBLEM
The researcher should write out in simple language just what he purposes to
investigate. Research problems could be stated in several ways as follows:
Ferdinand C. Importado CPA, MBA
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Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing

In question form – Question or questions followed by sub-questions.

In postulated statements or declarative statement – Statement or a series of
complete statements.

Statement-question combination – this format states the problem in a statement
form and again restated in question form or a series of questions.
Regardless of the form of the statement of the problem, the investigator should
refrain from using the phrase “a study to show” so as to avoid the implications of initial
bias since the purpose of the investigator is to seek an impartial answer to the questions
raised rather than to prove something.
HOW TO WRITE THE STATEMENT OF THE PROBLEM
The main problem is stated first. The problem should be stated in a similar manner as
the title but not necessarily in the same words. A good main problem spells out
expected sub-problems that will further clarify the main problem. The variables and
factors are stated in the sub-problems which could be in the form of either questions or
statements.
The statement of the problem can best be used as frame of reference to tell the
readers the scope and the coverage of the study. The major task of the researcher is to
solve the stated problem, in order to do that, the general and sub-problems may follow
these guidelines:

The general statement of the problem and the sub-problems or questions
should be formulated first before conducting the study.

It is customary to state the specific sub-problems in the interrogative (question)
form.
Ferdinand C. Importado CPA, MBA
8
Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing

Each sub-problem must be clear and unequivocal; researchable apart from the
other questions; and must be based upon known facts and phenomena.

Answers to sub-problem can be interpreted apart from the answers to other
sub-problems and must contribute to the development of the whole research
problem or topic.

Summing up the answers to sub-problems will give a complete development of
the entire study.

The number of sub-problems should be enough to cover the development of the
whole research problem or study.

There should be a main statement of the problem and then this should be
broken up into as many sub-problems as necessary.
OBJECTIVES
Objectives are sometime used by other researchers instead of the main and subproblems. The objectives serve the same purpose as the main problem and subproblems. There should be at least one main objective of a given research topic. The
specific objectives should always lead to the answering of the main objective. In
essence, stating a main objective and specific objective for a given research problem
serves the same purposes of giving direction to the entire research project.
The stated objectives are in declarative statement form unlike the sub-problems
which are generally stated in question form. Objectives start with “To determine…”; “To
find out…”; “To classify…”; “To analyze…”, and the like.
Ferdinand C. Importado CPA, MBA
9
Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
RESEARCH VARIABLES
A variable in research simply refers to a person, place, thing, or phenomenon that you
are trying to measure in some way. A variable, therefore is a characteristic that has two
or more mutually exclusive values or properties. When you study academic dishonesty
between males and females and different age groups, they are considered as variables.
But if you study academic dishonesty among men, sex becomes a constant rather than
a variable.
TYPES OF RESEARCH VARIABLES
At the beginning of each study, a researcher should firmly set, in mind what are the
variables that should be considered for the study:

Which among the characteristics or measures do you intend to be the outcome
or objective? (Dependent variable)

What characteristics or conditions will make the outcome or objective vary or
differ? (Independent variable)
A variable is either a result of some force or is itself the force that causes a
change in another variable. In experiments, these are called dependent and
independent variables respectively.
Dependent Variable
The variable that depends on other factors that are measured. These variables are
expected to change as a result of an experimental manipulation of the independent
variable or variables. It is the presumed effect.
Ferdinand C. Importado CPA, MBA
10
Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
Independent Variable
The variable that is stable and unaffected by the other variables you are trying to
measure. It refers to the condition of an experiment that is systematically manipulated
by the investigator. Independent variable may either be:

Manipulable – these are factors in the research that can be manipulated,
changed or controlled by the researcher such as reinforcement, method, use of
instructional materials, use of feedback and the like.

Non-manipulable – factors such as sex, mental ability, socio economic status,
age, aptitude, race are non-manipulable because these variables cannot be
changed. Other terms are organismic, assigned, clarificatory or attribute variable.
In experimental research, one will always find a manipulable variable while nonexperimental research where there is no possibility of manipulation, the independent
variable is the variable that has presumably been manipulated before you use it in your
study. A variable that is dependent in one study may be dependent in another study.
Affects
Independent
variable (IV)
Dependent
variable (DV)
Researcher manipulates
Participants’ response
depends on the manipulation
Moderating variable
This is a secondary or special type of independent variable chosen by the researcher to
ascertain if it alters or modifies the relationships between the independent and
dependent variables. The investigator wants to determine the effects of independent
Ferdinand C. Importado CPA, MBA
11
Module 2
FAR EASTERN UNIVERSITY-MANILA
Institute of Accounts, Business, and Finance
Department of Accountancy and Internal Auditing
variable A on the dependent variable B, but suspects that a third variable C, alters or
modifies the relationship between A and B.
Controlling variable
This is a variable controlled by the researcher in which the effects can be neutralized be
eliminating or removing the variable. The investigator wants to determine the effects of
independent variable A on the dependent variable B. He may control variable D
because he cannot do many variables simultaneously. He may remove variable D to
neutralize the effects. This means that the removing the control variable D will not have
a moderating effect on the relationship between A and B.
Intervening variable
This is a variable which interferes with the independent and dependent variables, but its
effects can either strengthen or weaken the independent and dependent variables.
Assume a researcher wants to ascertain how independent variable A will affect
dependent variable B. It is possible that intervening variable E might have an effect on
dependent variable B.
IDENTIFYING INDEPENDENT AND DEPENDENT VARIABLES
The best way to understand the difference between a dependent and independent
variable is that the meaning of each is implied by what the words tell us about the
variable you are using. Take the sentence, "The [independent variable] causes a
change in [dependent variable] and it is not possible that [dependent variable] could
cause a change in [independent variable]." Insert the names of variables you are using
in the sentence in the way that makes the most sense.
Ferdinand C. Importado CPA, MBA
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Module 2