MODULE 1
1.1. Introduction to Research
What is Research?
Research is simply the process of finding solutions to a problem after through study and
analysis of the situational factors. It is gathering information needed to answer a question,
and thereby help in solving a problem. Research can also be defined as a scientific and
systematic search for gaining information and knowledge on a specific topic or issue. It is
also known as the art of scientific investigation. As such the term ‘research’ refers to the
systematic method consisting of enunciating the problem, formulating a hypothesis,
collecting the facts or data, analyzing the facts and reaching certain conclusions either in
the form of solutions(s) towards the concerned problem or in certain generalizations for
some theoretical formulation.
Other Definitions



Research comprises defining and redefining problems, formulating hypothesis or
suggested solutions; collecting, organizing and evaluating data; making deductions and
reaching conclusions; and at last carefully testing the conclusions to determine whether
they fit the formulating hypothesis.
Research is a careful investigation or inquiry especially through search for new facts in
any branch of knowledge.
Research is the systematic and objective process of (planning), gathering, recording,
analyzing and interpreting data to prove or disprove a hypothesis.
Criteria of a Good Research
Good research generates dependable data that are derived by professionally conducted
practices and that can be used reliably for decision making. Whatever may be the types of
research works and studies, it is important to note that they all meet on the common
ground of scientific method employed by them.
The following are the criteria, which we expect the scientific research to satisfy:
1. Purpose clearly defined: The purpose of the research, the problem involved or the
decision to be made should be clearly defined and common concepts should be used.
The statement of the decision problem should include its scope, its limitations, and the
precise meanings of all words and terms significant to the research.
2. Research process detailed: The research procedure used should be described in
sufficient details to permit another researcher to repeat the research for further
advancement, keeping the continuity of what has already been done. This includes the
steps to acquire participants, informed consent, sampling methods and
representativeness, and data gathering procedures. Omission of significant procedural
details makes it difficult or impossible to estimate the validity and reliability of the data
3.
4.
5.
6.
7.
8.
9.
and justifiably weakens the confidence of the reader in the research itself as well as
any recommendations based on the research.
Research design thoroughly planned: The procedural design of the research should be
carefully planned to yield results that are as objective as possible. Efforts should be
made to minimize the influence of personal bias in selecting and recording data.
High ethical standards applied: Researchers often work independently and have
significant latitude in designing and executing projects. A research design that
includes safeguards against causing mental or physical harm to participants and
makes data integrity a first priority should be highly valued. Ethical issues in research
reflect important moral concerns about the practice of responsible behavior in society.
Limitations frankly revealed: The researcher should report with complete frankness,
flaws in procedural design and estimate their effects upon the findings. There are very
few perfect research designs. Some of the imperfections may have little effect on the
validity and reliability of the data; others may invalidate them entirely. A competent
researcher should be sensitive to the effects of imperfect design.
Adequate analysis for decision maker’s needs: The analysis of data should be
sufficiently adequate to reveal its significance and the methods of analysis used should
be appropriate. The validity and reliability of the data should be checked carefully. The
data should be classified in ways that assist the researcher in reaching pertinent
conclusions and clearly reveal the findings that have led to those conclusions. When
statistical methods are used, appropriate descriptive and inferential techniques should
be chosen, the probability of error should be estimated, and the criteria of statistical
significance applied.
Findings presented unambiguously: Some evidence of the competence and integrity of
the researcher may be found in the report itself. Presentation of data should be
comprehensive, reasonably interpreted, easily understood by the decision maker, and
organized so that the decision maker can readily locate critical findings.
Conclusions justified: Conclusions should be confined to those justified by the data of
the research and limited to those for which the data provide an adequate basis. Good
researchers always specify the conditions under which their conclusions seem to be
valid.
Researcher’s experience reflected: Greater confidence in research is warranted if the
researcher is experienced, has a good reputation in research and is a person of
integrity.
Characteristics of Good Research
Systematic Approach
It means that research is structured according to set of rules to follow certain steps in
specified sequence. This implies that the procedure adopted to undertake an investigation
follow a certain logical sequence. Systematic research also invites creative thinking, and
certainly avoids use of guessing and intuition for arriving at the conclusion. Each step of
the researcher’s investigation must be planned so that it leads to the next step. Planning
and organization are part of this approach. A planned and organized research saves your
time and money.
Objectivity
It implies that True Research should attempt to find an unbiased answer to the decisionmaking problem. Research involves precise observation and accurate description. The
researcher selects reliable and valid instruments to be used in the collection of data and
uses some statistical measures for accurate description of the results obtained. Whatever
you conclude on the basis of finding is correct and can be verified by yourself and others
Reproducible
A reproducible research procedure is one, which an equally competent researcher could
duplicate, and from it deduces approximately the same results. Precise information
regarding samples-methods, collection etc., should be specified.
Relevancy
It furnishes three important tasks:
1. It avoids collection of irrelevant information, and saves time and money
2. It compares the information to be collected with researcher’s criteria for action
3. It enables to see whether the research is proceeding in the right direction
Control
Research is not only affected by the factors, which one is investigating but some other
extraneous factors also. It is impossible to control all the factors. All the factors that we
think may affect the study have to be controlled and accounted for.
For Example
Suppose we are studying the relationship between incomes and shopping behavior,
without controlling for education and age, it will be a height of folly, since our findings may
reflect the effect of education and age rather than income.
Control Must Consider



All the factors, which are under control, must be varied as per the study
demands
All those variables beyond the control should be recorded
Importance of Research
All progress is born of inquiry. Doubt is often better than overconfidence, for it leads to
inquiry, and inquiry leads to invention. Increased amounts of research make progress
possible. All development and progress in the society is an outcome of a research work.
The development of logical thinking is promoted by conducting the research activities. The
role of research in several fields of applied economics, whether related to the economy as
a whole, has greatly increased in modern times. The increasingly complex nature of
business and government has focused attention on the use of research in solving
operational problems. Research, as an aid to economic policy, has gained added
importance, both for government and business. Some of its importance are as below:
 Research provides base for the policies formation of the Government related to
agriculture, industries and infrastructural services in the country.
 Decision-making may not be a part of research, but research certainly facilitates the
decisions of the policy maker. Another area in government, where research is
necessary, is collecting information on the economic and social structure of the nation.
 In this context investigation in the structure of economy is conducted through
compilation of data and analysis of facts. Research provides for predicting of
future prospects of the country.
 Research has special importance in relation to solving various problems of business
and industries. Market research, operation research and motivation research are
conducted in the business for various requirements.
 Research is equally important to social scientists for analyzing the social relationships
and seeking explanations to various social problems.
 The importance of research can also be ascertaining through its application in socio
political sector in order to find out solution to social and political problem of the society.
 To those students, professionals, among others who are to write project, thesis,
dissertation, among others research may mean of careerism or a way to attain a
high position in the social structure.
Thus, research is the fountain of knowledge and an important source of providing
guidelines for solving different business, governmental and social problems. It is a sort of
formal training which enables one to understand the new developments in one’s field in a
better way.
1.2. Meaning of Accountancy Research and its Properties as a System
The Meaning of Accountancy Research



The systematic process of collecting and analyzing information in order to increase
one’s understanding of the functions of a professional accountant and contribute to the
solution of problems besetting the practice of the profession.
Accounting research is research on the effects of economic events on the process of
accounting, and the effects of reported information on economic events. It
encompasses a broad range of research areas including financial accounting,
management accounting, auditing and taxation.
Academic accounting research "addresses all aspects of the accounting profession"
using the scientific method, while research by practicing accountants focuses on
solving problems for a client or group of clients.



Academic accounting research can make significant contribution to accounting
practice, although changes in accounting education and the accounting academia in
recent decades has led to a divide between academia and practice in accounting.
Accounting research is carried out both by academic researchers and by practicing
accountants.
o Academic accounting research addresses all areas of the accounting profession,
and examines issues using the scientific method; it uses evidence from a variety of
sources including financial information, experiments, and computer simulations.
o Research by practicing accountants "focuses on solving immediate problems for a
single client or small group of clients" and involve, for example, decision-making on
the implementation of new accounting or auditing standards, the presentation of
unusual transactions in the financial statements, and the impact of new tax laws on
clients.
Accounting research is also carried out by accounting organizations such as standardsetting bodies. For example, the International Accounting Standards Board (IASB) may
initiate research projects for certain issues, the results of these may inform its decision
whether to move the issues to its active agenda.
Accountancy as a Research System
A system is defined as a set of interacting elements or assemblage of interdependent
objects that form a unified or organized whole and function to achieve predetermined
goals.
Significant Properties of Accountancy Research System
a. Hierarchy
o
o
Refers to the arrangement of its parts as determined by the order of their
importance to a particular purpose or goal.
While accountancy research is the focal system, it has both supra-systems and
subsystems. The supra-system is the next higher level where the focal system
operates while the subsystem consists of the component parts which the focal
system can directly influence as illustrated in the figure below:
b. Environment
o
o
Refers to entities (individuals, groups, and organizations) and other systems
(events, situations, artifacts) surrounding the focal system which regularly or
occasionally interact with the focal system by way of exchange of activities or other
types of linkages
The environment of accountancy research consists of:
1. Enabling environment
 Refers to entities and other systems that provide the power or authority as
well as opportunities and resources so that the system can continue to
perform its functions.
 In accountancy research, this environment consists of the regulatory
bodies and standard-setting organizations. Their corresponding processes
of legislation, regulation, standard-setting, and policy-making provide both
rationale and opportunities for the accountancy research to thrive.
2. Functional environment
 Refers to entities and systems that perform complementary functions and
services, supply the inputs, and use the outputs of the focal system.
 This include educational institutions, public accountancy firms, business
entities, and government agencies
 Example: educational institutions are supposed to do a trilogy of functions:
instruction, research and extension, public accountancy firms primarily
render audit services to clients and are required to conduct research so as
to complement the provision of the primary services.
3. Normative environment


Includes entities and systems that share an interest in social purposes by
way of incorporating norms and values relevant to the doctrine and
philosophy of the system
This include the professional organizations, sectoral associations, industry
groups, and business interest groups. They have special interest in the
trends and directions of accountancy research and its contributions to the
major users of research results.
4. Diffuse environment
 Covers entities and systems not associated in formal organizations such
as opinion groups and the larger public.
 This environment includes every accountant, researcher, educator,
businessman, public servant, and other individuals.
c. Boundary

o
o
Make the system distinct from other systems and its environment.
The boundaries of a system are defined in terms of its scope of functions (financial
accounting, management accounting, auditing and assurance, taxation and
management consulting) and extent of coverage of activities (education or
academe, commerce and industry, public practice, and government).
d. Relevance

o
o
The ability of the system to produce outputs that are needed as inputs by other
systems (Reyes and Talatala, 1994)
Accountancy research should be of value to individuals, groups, organizations and
the society at large.
1.3. Classifications of Accountancy Research
Functional Classification
1. Financial Accounting Research



Concerned primarily with studying the collection, recording and reporting of
financial information about a business entity or other forms of organizations.
It looks into the effect of economic events on the process of summarizing,
analyzing, verifying. And reporting standardized financial information, and on the
effects of reported information on economic events.
It examines the essential characteristics of accounting, specifically the
identification and measurement of financial information about economic entities
and the communication of information to interested parties.
2. Management Accounting Research



A systematic inquiry on the provision and use of accounting information to
managers within organizations.
It examines the role of financial information in determining the changes an
organization implements and the decisions it makes
This type of research could look at the impact of organizational change on
accounting practices, or the interaction between management accounting
techniques and functional strategies, such as total quality management and lean
inventory production.
3. Auditing Research




Examines the systematic process performed by auditors to objectively gather
and evaluate evidence related to certain assertions about economic actions and
events.
It investigates the manner by which auditors establish the degree of
correspondence between the client’s assertions and the established criteria
It looks at the quality of audit services and the value-adding functions of audit.
Can be expanded to include assurance and attestation services.
4. Tax Research


At the macro level, the research can be an objective, sound and clear analysis of
assessing taxation proposals; evaluating fiscal policy issues based on the
principles of equity, efficiency, and adequacy, and other revenue raising powers
of the government.
At the micro or organization level, the research can be about the income tax
expense reported for financial accounting; corporate tax avoidance; tax-related
decisions on investment, capital structure, and organizational form; and taxes
and asset pricing.
5. Others

The other functional areas of accountancy relate to specific functions such as
fraud prevention and investigation, corporate governance, internal auditing, risk
management, sustainability reporting, and the like. The functional classification
of accountancy research is not mutually exclusive. Researches that are
dominant in one function are intertwined with other functions.
Sectoral Classification
The sectoral classification of research into education or academe, commerce and
industry, public practice and government serves as either the subject of research or the
context wherein research findings and recommendations will be useful.
1.
1. Education or Academe

Examples: researches that improve quality of instruction, enhance competency
and efficiency of faculty members in the academic institutions.
2. Commerce and Industry

Examples: researches on improving governance practices and compliance to
financial reporting standards
3. Public Practice

Examples: researches on quality assurance and ethical compliance
4. Government

Examples: researches on improving accountability and control systems.
Researches in Other Disciplines that may provide
hints of Accountancy Research Character
1. Social Research


an area that helps answer questions about society and enables understanding of
societal structure and processes (Bailey, 1994).
It may also deal with capital markets and social enterprises that entail
connections with financial reporting and controls.
2. Business Research


a disciplined process of conducting an inquiry on a management dilemma
(Cooper and Schindler, 2003)
may also require relevant financial information to strengthen the inputs to
management decisions
3. Marketing Research


The systematic and objective identification, collection, analysis, dissemination,
and use of information to improve decision-making and solve problems in
marketing
May require costing and pricing which are both within the realm of accountancy.
Other Classification of Accountancy Research
1. Basic Accountancy Research


Geared toward the generation of knowledge, generally initiated by academic
institutions, research centers, professional associations, and academic societies
or academies
Usually conducted by educators and scholars with the results presented in
conferences and academic forums
2. Applied Accountancy Research

Intended to solve problems clarify issues or gray areas, and provide inputs to
policy development and decision-making



Primarily conducted by public accountancy firms as dictated by the needs
encountered in the delivery of professional services
Can also be initiated by authoritative bodies and international funding institutions
primarily to provide inputs to regulation and legislation
The preparation of pre-feasibility and feasibility studies that follow the systematic
process of data collection and analysis is also a form of applied research
1.4. Perspectives in Accountancy Research
As a Normative Research


The starting point of accountancy research seemed to be normative (Fuelbier and
Sellhorn, 2006)
Researches during the end of the 19th century and beginning of the 20th century dealt
mostly with the fundamental normative questions about financial reports (e.g. “What
ought to be the contents of the balance sheets and income statements?” and “How
should the elements be measured?”)
As a Deductive Research

Literatures also classified research as deductive since they derived specific recognition
and measurement rules from superior accounting objectives
As a positive research


The rise of positive accountancy research started in the 1960s when accountancy
research started to focus on the impact of accounting especially on capital markets
Specific accounting regulations such as the generally accepted accounting principles of
the United States and the International Financial Reporting Standards (IFRS) which
originated in European countries have elicited positive research approach
Sample Normative Research Questions:








How should leases be treated on the statement of financial position?
Should replacement or liquidation values be used in financial reporting?
How should changing price levels be accounted for?
How should changes in foreign exchange rates be accounted for by firms with foreign
interests?
How should inventories be valued?
What should be reported in the annual financial statements?
Should interim financial statements be audited?
How should minority interests in subsidiaries be treated in consolidated statements?
Sample Positive Research Questions:

Why do most firms continue to allocate overhead charges to performance centers?







Why do firms change accounting techniques?
Why do firms change auditors?
How have court regulation and rulings influence accounting practice?
Why do firms continue to use historical cost depreciation?
Why are public accountancy firms organized as partnerships?
Why is fund accounting different from corporate accounting?
What impact has the CPA certification procedure had on the practice of accounting and
on the research in accounting?
Post Positive Perspectives applicable to
Accountancy Research
Interpretive Accountancy Research





Seeks to understand the social nature of accountancy practice
Seeks to explain the actions or behaviors of individuals and groups and the human
interactions in line with the functioning of the different regulatory and policy directions
in the profession
Considers how the practice of accountancy could be modified to take into account
some social and environmental aspects of an organization’s activities and operations
It ponders on how accountancy regulations, principles and rules could make an impact
on the different areas within an organization and the outside capital market
Sample subjects of interpretative research:
o the practice of political lobbying among audit firms with respect to standard-setting
could be a subject of interpretative research
o how management accounting and control systems function in the midst of a number
of financial scandals both in the international and local scene
Critical Accountancy Research


It is an approach that focuses on the role of accountancy in sustaining the privilege
position of the individuals in control of particular resources while undermining
or restraining the access and voice of those without capital.
Criticalists aim to stimulate progressive change within the conceptual, institutional,
practical and political territories of accountancy. They believe that there is a two-way
relationship between accountancy theory and practice, whereby accountancy theory
influences the practice, and accountancy practice influences the development of
theory.
Postmodern Accountancy Research





This perspective believes that problems can only be addressed through discourse and
communication.
For post modernists, the real task of inquiry is to keep the conversation about a
particular subject matter going within a tradition or discipline and across traditions or
disciplines
Postmodernist encourage debunking of old systems and theories, and then creating
new ones.
Suggests that the techniques used in accountancy should be reexamined and
assessed overtime
Sample of postmodern perspective
o Pursuing the idea of triple-entry bookkeeping in lieu of the double-entry
bookkeeping that has been in practice for centuries
o Exploring the suitability of public disclosure of internal control deficiencies of
publicly-listed companies
1.5. Trends in Accountancy Research
Contemporary accountancy research is strongly interdisciplinary in orientation.
Researches on capital markets with an accountancy orientation often emerge at the
interface of finance, economics, and statistics. Studies on cost behaviors and
organizational performance with accountancy orientation are conducted in tandem with
insights and approaches from social psychology and organizational studies.
Accountancy research has remained to be evolving. Hopwood (2007) concluded that
accounting and accounting research have repeatedly changed across time, adopting new
forms, methods and roles. He stated that the very role of accounting research is in part to
make both accounting and the knowledge of it different – to move forward the
understanding of accounting and at times the practice of accounting itself.
The practice of accountancy has the dynamics of change. Hence, it should be constantly
examined, re-examined, interrogated, and criticized within the world of knowledge
(Hopwood, 2007). Rather than being a discipline in its own right, accountancy needs to
draw on a variety of sources of illumination and progress. It has been and it must continue
to be a site for interdisciplinary inquiry. In the same manner, accountancy research must
follow the path of dynamism in accountancy practice.
Functional Characterization of Accountancy
Research
Financial Accounting

Rapid rise in regulation and the
associated pressures for greater
standardization
Management Accounting

Harmonization and convergence of
standards in financial reporting have
created a domain of policy-making or
standard-setting

New direction is towards practiceoriented research
Shift from the traditional functions of cost
reporting and budgeting to duties with
broader scope like financial analysis and
business advisory
New business practices such as
outsourcing, process reengineering, and
involvement in strategic planning and
implementation
Selto and Widener (2002) identified 17
major topics as indicative of new
directions in management accounting
research:
o Accounting software
o Budgeting
o Business process improvement
o Cash management
o Compensation plans
o Cost accounting
o Cost management
o Effects of financial reporting on
internal systems
o Effects of information technology on
internal systems
o Improving profits
o Internal control
o Management accounting practices
o Outsourcing
o Performance measurement
o Research methods
o Shareholder value



Auditing Research

Public accountancy firms are not only
international in practice but have
explicitly become commercial in




orientation.
Quality assurance measures and ethical
standards in the practice of auditing are
increasingly required
Recent research in auditing can be
divided into three categories:
o The interaction between auditors and
their external environment;
o The audit process and developments
in audit technology; and
o Microeconomic studies of the audit
industry
Research areas that have produced
interesting results include the role of the
auditor, reporting audit results, the use of
audit risk and decision models, internal
control models, audit judgments, and the
use of statistical sampling in auditing
Lesage and Wechlter (undated)
identified 17 themes in their study
"Typology of Research Topics in Audit”
as follows:
o Audit engagement
o Audit education
o Audit markets
o Audit procedures
o Audit report and going-concern
opinion
o Audit review
o Audit sampling
o Auditor behavior
o Auditor’s judgment
o Corporate governance
o Earnings quality
o Information processing
o Internal auditing
o International regulation
o Liability fraud and litigation
o Profession and regulation
o
Tax audit
MODULE 2
2.1. Research Design Strategies
Research Design
is a plan or a proposal to conduct research, involves the intersection of philosophy,
strategies of inquiry, and specific methods.
Types of Research Designs, Strategies of Inquiry, Research
Methods, and Philosophical Assumptions

Quantitative Research is a means for testing objective theories by examining the
relationship among variables. These variables. in turn, can be measured. typically, on
instruments, so that numbered data can be analyzed using statistical procedures. The
final written report has a set structure consisting of introduction. literature and theory,
methods. results, and discussion (Creswell. 2008). Like qualitative researchers. those
who engage in this form of inquiry have assumptions about testing theories
deductively. building in protections against bias. controlling for alternative explanations.
and being able to generalize and replicate the findings.
Strategies of Inquiry / Approaches to Inquiry / Research Methodologies
Experimental, Quasi-Experimental, and Non-Experimental Designs (Survey, Correlational,
Causal-Comparative, etc.)
Research Methods
Pre-determined, Instrument-based questions, Performance data, attitude data,
observational data, and census data, Statistical analysis, Statistical interpretation
Worldview (Philosophical assumptions) Postpositivist worldview, experimental strategy of inquiry, and pre- and post-test measures
of attitudes. In this scenario, the researcher tests a theory by specifying narrow
hypotheses and the collection of data to support or refute the hypotheses. An
experimental design is used in which attitudes are assessed both before and after an
experimental treatment. The data are collected on an instrument that measures attitudes,
and the information is analyzed using statistical procedures and hypothesis testing.
 Qualitative Research is a means for exploring and understanding the meaning
individuals or groups ascribe to a social or human problem. The process of research
involves emerging questions and procedures. data typically collected in the
participant's setting. data analysis inductively building from particulars to general
themes. and the researcher making interpretations of the meaning of the data. The
final written report has a flexible structure. Those who engage in this form of inquiry
support a way of looking at research that honors an inductive style, a focus on
individual meaning. and the importance of rendering the complexity of a situation.
Strategies of Inquiry / Approaches to Inquiry / Research Methodologies
Narrative research, Phenomenology, Ethnography, Grounded Theory, Case Study, etc.
Research Methods
Emerging methods, Open-Ended Questions, Interview data, Observation data, Document
data, and Audio-visual data, Text and image analysis, Themes, patterns, interpretation
Worldview (Philosophical assumptions) –
 Constructivist worldview, ethnographic design, and observation of behavior. In
this situation, the researcher seeks to establish the meaning of a phenomenon
from the views of participants. This means identifying a culture[1]sharing group
and studying how it develops shared patterns of behavior over time (i.e.,
ethnography). One of the key elements of collecting data in this way is to
observe participants' behaviors by engaging in their activities.
 Participatory worldview, narrative design, and open-ended interviewing. For this
study, the inquirer seeks to examine an issue related to oppression of
individuals. To study this, stories are collected of individual oppression using a
narrative approach. Individuals are interviewed at some length to determine how
they have personally experienced oppression.
 Mixed Methods Research is an approach to inquiry that combines or associates both
qualitative and quantitative forms. It involves philosophical assumptions, the use of
qualitative and quantitative approaches, and the mixing of both approaches in a study.
Thus. it is more than simply collecting and analyzing both kinds of data; it also involves
the use of both approaches in tandem so that the overall strength of a study is greater
than either qualitative or quantitative research (Creswell & Plano Clark. 2007).
Strategies of Inquiry / Approaches to Inquiry / Research Methodologies
Sequential Mixed Methods, Concurrent Mixed Methods, Transformative Mixed Methods
Research Methods
Both pre-determined and emerging methods, Both open- and closed-ended questions,
Multiple forms of data drawing on all possibilities, Statistical and text analysis, Across
database interpretation
Worldview (Philosophical assumptions) –
Pragmatic worldview. collection of both quantitative and qualitative data sequentially. The
researcher bases the inquiry on the assumption that collecting diverse types of data best
provides an understanding of a research problem. The study begins with a broad survey
to generalize results to a population and then. in a second phase, focuses on qualitative,
open[1]ended interviews to collect detailed views from participants.
Research Problem as a Factor for Choosing a Research
Design

Quantitative Research Design - if the problem calls for (a) the identification of factors that
influence an outcome, (b) the utility of an intervention, or (c) understanding the best
predictors of outcomes, then a quantitative approach is best. It is also the best
approach to use to test a theory or explanation.
 Qualitative Research Design - if a concept or phenomenon needs to be understood
because little research has been done on it, then it merits a qualitative approach.
Qualitative research is exploratory and is useful when the researcher does not know
the important variables to examine. This type of approach may be needed because the
topic is new, the topic has never been addressed with a certain sample or group of
people, and existing theories do not apply with the particular sample or group under
study (Morse, 1991).
 Mixed Methods Research Design - when either the quantitative or qualitative approach
by itself is inadequate to best understand a research problem or the strengths of both
quantitative and qualitative research can provide the best understanding. For example,
a researcher may want to both generalize the findings to a population as well as
develop a detailed view of the meaning of a phenomenon or concept for individuals. In
this research, the inquirer first explores generally to learn what variables to study and
then studies those variables with a large sample of individuals.
Alternatively, researchers may first survey a large number of individuals and then follow
up with a few participants to obtain their specific language and voices about the topic. In
these situations, collecting both closed-ended quantitative data and open-ended
qualitative data proves advantageous.
2.2. The Research Problem / Topic
What is a Research Problem?


A research problem is an issue or concern that needs to be addressed.
A problem (a problem occurs when there is a difference between the current conditions
and a preferable set of conditions) for research undertaking.
Problems mean gaps
A gap exists between the way things are now and a way that things could be better. The
gap can come about in several ways:
1. Business performance is worse than expected business performance. For instance,
sales, profits, and margins could be below targets set by management. This is a very
typical type of problem analysis. Think of all the new products that fail to meet their
targeted goals. Trend analysis would also be included in this type of problem.
Management is constantly monitoring key performance variables. Previous
performance usually provides a benchmark forming expectations. Sales, for example,
are generally expected to increase a certain percentage each year. When sales fall
below this expectation, or particularly when they fall below the previous year’s sales,
management usually recognizes that they have a potential problem on their hands.
2. Actual business performance is less than possible business performance. Realization
of this gap first requires that management have some idea of what is possible. This
may form a research problem in and of itself. Opportunity-seeking often falls into this
type of problem-definition process. Many American and European Union companies
have redefined what possible sales levels are based upon the expansion of free
markets around the world. China’s Civil Aviation Administration has relaxed
requirements opening the Chinese air travel market to private airlines. Suddenly, the
possible market size for air travel has increased significantly, creating opportunities for
growth.
3. Expected business performance is greater than possible business performance.
Sometimes, management has unrealistic views of possible performance levels—either
too high or too low. One key problem with new product introductions involves
identifying realistic possibilities for sales. While you may have heard the adage that 90
percent of all new products fail, how many of the failures had a realistic sales ceiling?
In other words, did the company know the possible size of the market? In this case, the
problem is not with the product but with the plan. Some product “failures” may have
been successful if management had a more accurate idea of the total market potential.
Management can close this gap through decision making. Researchers help managers
make decisions by providing relevant input.
The Problem-Definition Process Steps
1.
2.
3.
4.
5.
6.
Understand the business situations – identify key symptoms
Identify key problems from symptoms
Write managerial decision statement and corresponding research objectives
Determine the unit of analysis
Determine the relevant variables
Write research questions and/or research hypotheses
Problem Identification for Academic Research
1. Select a general area of interest. Summarize research traditions in management and
financial accounting research.
2. Focus on a specific topic in the area selected.
3. Refine the topic chosen to one or more researchable questions.
Suggested areas and topics for research in accounting
General Area
Financial Accounting
Example of a Topic



Accounting for goodwill, pensions,
employees, the environment etc.
Differences in accounting methods in
different industries
Relationship between accounting and
share prices.
Financial Reporting

Financial reporting for small companies
International Accounting

Comparative studies of accounting
systems of different countries
Individual country studies

Management Accounting

Implementation of the balanced
scorecard in a company
Taxation

Influence of government tax incentives
Tax policy changes and implementations

Auditing



Business Ethics


Accounting History


Auditor’s decision processes
Role of audit committees in companies
Effect of internal audit on the incidence
of fraud in companies
Teaching business ethics to professional
accountants
Standard of business ethics in different
industries
History of the accounting system and
methods in an individual company
History of the accounting profession
Accounting Education

Influence of study of accounting at
second level on performance at third
level
Gender Issues in Accounting

Decision processes of female vs. male
chartered accountants
Job satisfaction of female vs. male
chartered accountants

Accounting Profession

Remuneration of accountants in different


Innovation Accounting


Accounting for Sustainability


industries
Relationship between remuneration and
job performance of accountants
Self-regulation in the accounting
profession
Awareness of innovation accounting
amongst large enterprises
Differences between traditional and
innovation accounting amongst
corporations or SMEs
Differences in accounting practices for
sustainability between large enterprises
and small-to-medium enterprises
The accounting practices for the
sustainability of social enterprises
Characteristics of a good research topic/problem
1.
2.
3.
4.
5.
6.
7.
Well focused research question
Objectives and aims of research can be concisely and clearly articulated
Interesting to readers of the research project/dissertation
Symmetrical as to outcomes
Researchable topic
Data readily available
Capable of being researched in the time available
Example:
Research area:
Accounting education
Research topic:
Accounting ability of male and female accounting students.
Research question: Are male accounting students better at accounting than female
students?
MODULE 3
3.1. The Quantitative Introduction
What is an Introduction?
The introduction is the part of the paper that provides readers with the background
information for the research reported in the paper. Its purpose is to establish a framework
for the research, so that readers can understand how it is related to other research.
The Introduction needs to :
1.
2.
3.
4.
Create reader interest in the topic,
Establish the problem that leads to the study,
Place the study within the larger contest of scholarly literature, and
Reach out to a specific audience.
The Research Problem is the problem or issue that leads to the need for a study.
Sources of the Research Problem

It might spring from an experience researchers have had in their personal lives or
workplaces.
 It may come from an extensive debate that has appeared in the literature.
 It might develop from policy debates in government or among top executives.
 The sources of research problems are often multiple.
The Research Problem in an Introduction is not the Research Questions. Research
Questions are those questions that the investigator would like answered in order to
understand or explain the problem.
A Model for a Quantitative Introduction
In a quantitative project, the problem is best addressed by understanding what factors or
variables influence an outcome. On the other hand, the research problem is one in which
understanding the factors that explain or relate to an outcome helps the investigator best
understand and explain the problem. In addition, in quantitative introductions, researchers
sometimes advance a theory to test, and they will incorporate substantial reviews of the
literature to identify research questions that need to be answered. A quantitative
introduction may be written from the impersonal point of view and in the past tense, to
convey objectivity.
Parts of The Deficiencies Model of an Introduction
1. The research problem
2. Studies that have addressed the problem
3. Deficiencies in the studies
4. The significance of the study for particular audiences
5. The purpose statement
Example Introduction using the Model
Since passage of the Civil Rights Act of 1964 and the Higher Education Act of 1965,
America's colleges and universities have struggled to increase the racial and ethnic
diversity of their students and faculty members, and "affirmative action" has become the
policy-of-choice to achieve that heterogeneity. (Authors state the narrative
hook.) These policies, however, are now at the center of an intense national debate. The
current legal foundation for affirmative action policies rests on the 1978 Regents of the
University of California v. Bakke case, in which Justice William Powell argued that race
could be considered among the factors on which admissions decisions were based. More
recently, however. the U.S. Court of Appeals for the Fifth Circuit, in the 1996 Hopwood v.
state of Texas case, found Powell's argument wanting. Court decisions turning affirmative
action policies aside have been accompanied by state referenda, legislation, and related
actions banning or sharply reducing race-sensitive admissions or hiring in California,
Florida, Louisiana, Maine, Massachusetts, Michigan, Mississippi. New Hampshire, Rhode
Island, and Puerto Rico (Healy, 1998a, 1998b. 1999).
In response, educators and others have advanced educational arguments supporting
affirmative action, claiming that a diverse student body is more educationally effective than
a more homogeneous one. Harvard University President Neil Rudenstine claims that the
"fundamental rationale for student diversity in higher education (is) its educational value"
(Rudenstine, 1999, p. 1). Lee Bollinger, Rudenstine's counterpart at the University of
Michigan, has asserted, "A classroom that does not have a significant representation from
members of different races produces on impoverished discussion" (Schmidt, 1998, p.
A32). These two presidents are not alone in their beliefs. A statement published by the
Association of American Universities and endorsed by the presidents of 62 research
universities stated: "We speak first and foremost as educators. We believe that our
students benefit significantly from education that takes place within a diverse setting" ("On
the Importance of Diversity in University Admissions," The New York Times, April24, 1997,
p. A27). (Authors identify the research problem.)
Studies of the impact of diversity on student educational outcomes tend to approach the
ways students encounter "diversity" in any of three ways. A small group of studies treat
students' contacts with "diversity" largely as a function of the numerical or proportional
racial/ethnic or gender mix of students on a campus (e.g .. Chang. 1996, 1999a; Kanter,
1977; Sox, 1996) .... A second considerably larger set of studies take some modicum of
structural diversity as a given and operationalizes students' encounters with diversity using
the frequency or nature of their reported Interactions with peers who are racially /ethnically
different from themselves .... A third set of studies examines institutionally structured and
purposeful programmatic efforts to help students engage racial/ethnic and/or gender
"diversity" in the form of both ideas and people.
These various approaches have been used to examine the effects of diversity on a broad
array of student educational outcomes. The evidence is almost uniformly consistent in
indicating that students in a racial/ethnically or gender-diverse community, or engaged in a
diversity-related activity, reap a wide array of positive educational benefits. (Authors
mention studies that have addressed the problem.)
Only a relative handful of studies (e.g .. Chang. 1996, 1999a; Sax. 1996) have specifically
examined whether the racial/ethnic or gender composition of the students on a campus, in
an academic major, or in a classroom (i.e .. structural diversity) has the educational
benefits claimed .... Whether the degree of racial diversity of a campus or classroom has a
direct effect on learning outcomes, however, remains on open question. (Deficiencies in
the studies are noted.)
The scarcity of information on the educational benefits of the structural diversity on a
campus or in its classrooms is regrettable because it is the sort of evidence the courts
appear to be requiring if they are to support race-sensitive admissions
policies. {Importance of the study for an audience mentioned.)
This study attempted to contribute to the knowledge base by exploring the influence of
structural diversity in the classroom on students' development of academic and intellectual
skills .... This study examines both the direct effect of classroom diversity on
academic/intellectual outcomes and whether any effects of classroom diversity may be
moderated by the extent to which active and collaborative instructional approaches are
used in the course. (Purpose of the study is identified.) (pp. 51 0-512, reprinted by
permission of The Journal of Higher Education)
3.2. Introduction: Research Problem
The Research Problem
The use of a narrative hook
The first sentence accomplishes both primary objectives for an introduction: piquing
interest in the study and conveying a distinct research problem or issue.
Common guide questions for a narrative hook:



What effect did this sentence have?
Would it entice a reader to read on?
Was it pitched at a level so that a wide audience could understand it?
Samples of an ideal narrative hook.
Opening with a Story (Anecdote)
A good way of catching your reader's attention is by sharing a story that sets up your
paper. Sharing a story gives a paper a more personal feel and helps make your reader
comfortable.
Astrid Goodstein, a Gallaudet faculty member, entered the beauty salon for her regular
appointment proudly wearing her DPN button. ("I was married to that button that week!"
she later confided.) When Sandy, her regular hairdresser, saw the button, he spoke and
gestured, "Never! Never! Never!" Offended, Astrid turned around and headed for the door,
but stopped short of leaving. She decided to keep her appointment, confessing later that
at that moment her sense of principles had lost out to her vanity. Later she realized that
her hairdresser had thought she was pushing for a deaf U.S. President.
Specific Detail Opening
Giving specific details about your subject appeals to your reader's curiosity and helps
establish a visual picture of what your paper is about.
Hands flying, green eyes flashing, and spittle spraying Jenny howled at her younger sister
Emma. People walked by gawking at the spectacle as Jenny's grunts emanated through
the mall. Emma sucked at her thumb trying to appear nonchalant. Jenny's blond hair stood
almost on end. Her hands seemed to fly so fast that her signs could barely be understood.
Jenny was angry. Very angry.
Open with a Quotation
Another method of writing an introduction is to open with a quotation. This method makes
your introduction more interactive and more appealing to your reader.
"People paid more attention to the way I talked than what I said!" exclaimed the woman
from Brooklyn, New York in the movie American Tongues. This young woman’s home
dialect interferes with people taking her seriously because they see her as a cartoonish
stereotype of a New Yorker. The effects on this woman indicate the widespread judgment
that occurs about nonstandard dialects. People around America judge those with
nonstandard dialects because of _____________ and _____________. This type of
judgment can even cause some to be ashamed of or try to change their language
identity.*
Open with an Interesting Statistic
Statistics that grab the reader help to make an effective introduction.
American Sign Language is the second most preferred foreign language in the United
States. 50% of all deaf and hard of hearing people use ASL.* ASL is beginning to be
provided by the Foreign Language Departments of many universities and high schools
around the nation.
Question Openings
Possibly the easiest opening is one that presents one or more questions to be answered
in the paper. This is effective because questions are usually what the reader has in mind
when he or she sees your topic.
Is ASL a language? Can ASL be written? Do you have to be born deaf to understand ASL
completely? To answer these questions, one must first understand exactly what ASL is. In
this paper, I attempt to explain this as well as answer my own questions.
Research Tips on Designing Opening Paragraphs that
includes Research Problems








Write an opening sentence that will stimulate reader interest as well as convey an
issue to which a broad audience can relate.
As a general rule, refrain from using quotations, especially long ones, in the lead
sentence. Quotations raise many possibilities for interpretation and thus create unclear
beginnings. However, as is evident in some qualitative studies, quotations can create
reader interest.
Stay away from idiomatic expressions or trite phrases (e.g., "The lecture method
remains a 'sacred cow' among most college and university instructors.").
Consider numeric information for impact (e.g., "Every year, an estimated 5 million
Americans experience the death of an immediate family member.").
Clearly identify the research problem (i.e., dilemma, issue) leading to the study. Ask
yourself, "Is there a specific sentence (or sentences) in which I convey the research
problem?"
Indicate why the problem is important by citing numerous references that justify the
need to study the problem. In perhaps a not so joking manner, I say to my students
that if they do not have a dozen references cited on the first page of their proposal,
they do not have a scholarly study.
Make sure that the problem is framed in a manner consistent with the approach to
research in the study (e.g., exploratory in qualitative, examining relationships or
predictors in quantitative, and either approach in mixed methods inquiry).
Consider and write about whether there is a single problem involved in the proposed
study or multiple problems that lead to a need for the study. Often, multiple research
problems are addressed in research studies.
3.3. Studies Addressing the Problem
Purpose of Reviewing Studies
The purpose of reviewing studies in an introduction is to justify the importance of the study
and to create distinctions between past studies and the proposed one. This component
might be called "setting the research problem within the ongoing dialogue in the literature."
Researchers do not want to conduct a study that replicates exactly what someone else
has studied.
New studies need to add to the literature or to extend or retest what others have
examined. Marshall and Rossman (2006) refer to this brief literature review in an
introduction as a way to set the study within the context of other, related studies.
What type of literature to review?
Review research studies in which authors advance research questions and report data to
answer them. These studies might be quantitative. qualitative, or mixed methods studies.
The important point is that the literature provides studies about the research problem
being addressed in the proposal.
Research Tips for Studies that Addressed the Problem




Refer to the literature by summarizing groups of studies, not individual ones. The intent
should be to establish broad areas of research.
To deemphasize single studies, place the in-text references at the end of a paragraph
or at the end of a summary point about several studies.
Review research studies that used quantitative, qualitative, or mixed methods
approaches.
Find recent literature to summarize, such as that published in the past 10 years. Cite
older studies if they are valuable because they have been widely referenced by others.
3.4. Deficiencies in the Past Literature
Deficiencies in past literature



may exist because topics not have been explored with a particular group, sample, or
population; the literature may need to be replicated or repeated to see if the same
findings hold, given new samples of people or new sites for study; or the voice of
underrepresented groups has not been heard in published literature. In any given
study, authors may mention one or more of these deficiencies.
Deficiencies can often be found in the "suggestions for future research" sections of
journal articles, and authors can reference these ideas and provide further justification
for their proposed study.
Beyond mentioning the deficiencies, proposal writers need to tell how their planned
study will remedy or address these deficiencies.
Examples:
…because past studies have overlooked an important variable, a study will include it and
analyze its effect.
…because past studies have overlooked the examination of Native Americans as a
cultural group, a study will include them as the participants in the project.
In the following examples, notice the use of key phrases to indicate the shortcomings:
"what remains to be explored," "little empirical research," and "very few studies," to point
out the gaps or shortcomings of the literature.
Example A. Deficiencies in the Literature - Needed Studies
For this reason. the meaning of war and peace has been explored extensively by social
scientists (Cooper. 1965; Alvik, 1968; Rosell, 1968; Svancarova & Svancarova, 1967-68;
Haavedsrud, 1970). What remains to be explored, however, is how veterans of past wars
react to vivid scenes of a new war. (Ziller, 1990, pp. 85-86)
Example B. Deficiencies in the Literature - Few Studies
Despite an increased interest in micro politics, It is surprising that so little empirical
research has actually been conducted on the topic, especially from the perspectives of
subordinates. Political research in educational settings Is especially scarce: Very few
studies have focused on how teachers use power to interact strategically with school
principals and what this means descriptively and conceptual~ (Ball. 1987; Hoyle, 1986;
Pratt, 1984). (Blase, 1989, p. 381)
Research tips for writing the deficiencies in the past literature.

Cite several deficiencies to make the case even stronger for a study.
 Identify specifically the deficiencies of other studies (e.g., methodological flaws,
variables overlooked).
 Write about areas overlooked by past studies, including topics, special statistical
treatments, significant implications, and so forth.
 Discuss how a proposed study will remedy these deficiencies and provide a unique
contribution to the scholarly literature.
These deficiencies might be mentioned using a series of short paragraphs that identify
three or four shortcomings of the past research or focus on one major shortcoming.
3.5. Significance of a Study for Audiences
In dissertations, writers often include a specific section describing the significance of the
study for select audiences, to convey the importance of the problem for different groups
that may profit from reading and using the study.
By including this section, the writer creates a clear rationale for the importance of the
study. The more audiences that can be mentioned, the greater the importance of the study
and the more it will be seen by readers to have wide application. In designing this section,
one might include:
 Three or four reasons that the study adds to the scholarly research and literature in the
field
 Three or four reasons about how the study helps improve practice
 And three or four reasons as to why the study will improve policy.
In the example below, the author explicitly identified the decision makers, organizational
members, and researchers as the audience of the study.
Example. Significance of the Study Stated in an Introduction to
a Quantitative Study.
A study of an organization's ownership and its domain, defined here as markets served.
product scope, customer orientation, and technology employed (Abell and Hammond.
1979; AbelL 1980; Perry and Rainey, 1988), is important for several reasons. First.
understanding relationships among ownership and domain dimensions can help to reveal
the underlying logic of organizations' activities and can help organization members
evaluate strategies …. Second, a fundamental decision confronting all societies concerns
the type of institutions to encourage or adopt for the conduct of activity …. Knowledge of
the domain consequences of different ownership types can serve as input to that decision
…. Third, researchers have often studied organizations reflecting one or two ownership
types, but their findings may have been implicitly over generalized to all organizations.
(Mascarenhas. 1989. p. 582)
Suggested hierarchy of questions to be answered based on the model:

What was declared important or significant?
Reason (s)
 What was the reason behind its importance or significance?
 To whom will this be important or significant?
3.6. The Purpose Statement
A good introductions to research studies end with a statement of the purpose or intent of
the study.
 The purpose statement indicates "why you want to do the study and what you intend to
accomplish"
 The purpose statement conveys the over-all intent of a proposed study in a sentence
or several sentences. In proposals. researchers need to distinguish clearly between the
purpose statement. the research problem. and the research questions.
 The purpose statement sets forth the intent of the study, not the problem or issue
leading to a need for the study. The purpose is also not the research questions. those
questions that the data collection will attempt to answer.
 The purpose statement sets the objectives. the intent. or the major idea of a proposal
or a study. This idea builds on a need (the problem) and is refined into specific
questions (the research questions).
 Given the importance of the purpose statement, it is helpful to set it apart from other
aspects of the proposal or study and to frame it as a single sentence or paragraph that
readers can identify easily.
A Quantitative Purpose Statement

The design of a quantitative purpose statement includes the variables in the study and
their relationship. the participants. and the research site. It also includes language
associated with quantitative research and the deductive testing of relationships or
theories.
 A quantitative purpose statement begins with identifying the proposed major variables
in a study (independent, intervening. dependent). accompanied by a visual model to
clearly identify this sequence, and locating and specifying how the variables will be
measured or observed.
 Finally, the intent of using the variables quantitatively will be either to relate variables.
as one typically finds in a survey, or to compare samples or groups in terms of an
outcome, as commonly found in experiments.
The major components of a good quantitative purpose statement include the
following:
 Include words to signal the major intent of the study, such as purpose, intent. or
objective. Start with "The purpose (or objective or intent) of this study is (was. will be)
…"
 Identify the theory. model. or conceptual framework. At this point one does not need to
describe it in detail: One could write it in a separate "Theoretical Perspective" section
for this purpose. Mentioning it in the purpose statement provides emphasis on the
importance of the theory and foreshadows its use in the study.






Identify the independent and dependent variables, as well as any mediating.
moderating. or control variables used in the study.
Use words that connect the independent and dependent variables to indicate that they
are related, such as "the relationship between" two or more variables. or a "comparison
of" two or more groups. Most quantitative studies employ one of these two options for
connecting variables in the purpose statement. A combination of comparing and
relating might also exist, for example, a two-factor experiment in which the researcher
has two or more treatment groups as well as a continuous independent variable.
Although one typically finds studies about comparing two or more groups in
experiments, it is also possible to compare groups in a survey study.
Position or order the variables from left to right in the purpose statement. with the
independent variable followed by the dependent variable. Place intervening variables
between the independent and dependent variables. Many researchers also place the
moderating variables between the independent and dependent variables. Alternatively.
control variables might be placed immediately following the dependent variable, in a
phrase such as "controlling for … "In experiments, the independent variable will always
be the manipulated variable.
Mention the specific type of strategy of inquiry (such as survey or experimental
research) used in the study. By incorporating this information, the researcher
anticipates the methods discussion and enables a reader to associate the relationship
of variables to the inquiry approach.
Make reference to the participants (or the unit of analysis) in the study and mention the
research site.
Generally define each key variable, preferably using set and accepted established
definitions found in the literature. General definitions are included at this point to help
the reader best understand the purpose statement. They do not replace specific,
operational definitions found later when a writer has a "Definition of Terms" section in a
proposal (details about how variables will be measured). Also delimitations that affect
the scope of the study might be mentioned, such as the scope of the data collection or
limited to certain individuals.
Script for a Quantitative Purpose Statement
The purpose of this (experiment? survey?) study is (was? will be?) to test the theory of
______ that ______ (compares? relates?) the ______ (independent variable) to ______
(dependent variable), controlling for ______ (control variables) for ______ (participants) at
______ (the research site). The independent variable(s) will be defined as ______
(provide a definition). The dependent variable(s) will be defined as ______ (provide a
definition), and the control and intervening variable(s), ______ (identify the control and
intervening variables) will be defined as ______ (provide a definition).
Example of a Purpose Statement in a Published Survey Study
The researcher conducted a 2-year longitudinal study of 54 college women about their
attitudes and experiences with sexual victimization, These women responded to two
identical mail surveys administered 2 years apart, The author combined the purpose
statement. introduced in the opening section. with the research questions.
This study is an attempt to elaborate on and clarify the link between women's sex role
attitudes and experiences with sexual victimization. 1 used fwo years of data from 54
college women to answer these questions: (1) Do women's attitudes influence vulnerability
to sexual coercion over a two-year period? (2) Are attitudes changed after experiences
with sexual victimization? (3) Does prior victimization reduce or Increase the risk of later
victimization?
Although the author does not mention a theory that she seeks to test, she identifies both
her independent variable (sex role attitudes) and the dependent variable (sexual
victimization). She positioned these variables from independent to dependent. She also
discussed linking rather than relating the variables to establish a connection between
them. This passage identifies the participants (women) and the research site (a college
setting). Later, in the method section, she mentioned that the study was a mailed survey.
Although she does not define the major variables, she provides specific measures of the
variables in the research questions.
Example of a Purpose Statement in a Dissertation Survey
Study
The purpose of this study was to examine the relationship between personal
characteristics and the job motivation of certified educators who taught in selected state
adult correctional institutions in the United States. Personal characteristics were divided
into background information about the respondent (i.e., institutional information, education
level, prior training, etc.) and information about the respondents' thoughts of changing
jobs. The examination of background information was important to this study because it
was hoped it would be possible to identify characteristics and factors contributing to
significant differences in mobility and motivation. The second part of the study asked the
respondents to identify those motivational factors of concern to them. Job motivation was
defined by six general factors identified in the educational work components study
(EWCS) questionnaire (Miskel & Heller. 1973). These six factors are: potential for
personal challenge and development; competitiveness; desirability and reward of success;
tolerance for work pressures; conservative security; and willingness to seek reward in
spite of uncertainly vs. avoidance.
Example of a Purpose Statement in an Experimental Study
We designed the present study to compare the responses of Navy recruits on the 1M and
SD scales. collected under three conditions-with paper-and-pencil, on a computer with
backtracking allowed, and on a computer with no backtracking allowed. Approximately half
of the recruits answered the questionnaire anonymously and the other half identified
themselves.
This statement also reflected many properties of a good purpose statement. The
statement was separated from other ideas in the introduction as a separate paragraph, it
mentioned that a comparison would be made, and it identified the participants in the
experiment (i.e., the unit of analysis). In terms of the order of the variables, the authors
advanced them with the dependent variable first, contrary to my suggestion (still, the
groups are clearly identified). Although the theory base is not mentioned, the paragraphs
preceding the purpose statement reviewed the findings of prior theory. The authors also
do not tell us about the strategy of inquiry, but other passages, especially those related to
procedures, discuss the study as an
experiment.
MODULE 4
4.1. Literature Review
Review of Related Literature




Surveys scholarly sources on a specific topic
Provides an overview of current knowledge
Points out gaps in existing research
Appears as part of a dissertation or on its own
Purpose of the Review of Literature




Demonstrate familiarity with the topic and scholarly context
Develop a theoretical framework and methodology
Position your approach in relation to other researchers
Show how your research fits in
A literature review has four main objectives:

It surveys the literature in your chosen area of study




It synthesizes the information in that literature into a summary
It critically analyses the information gathered by identifying gaps in current knowledge;
by showing limitations of theories and points of view; and by formulating areas for
further research and reviewing areas of controversy
It presents the literature in an organized way
A literature review shows your readers that you have an in-depth grasp of your subject;
and that you understand where your own research fits into and adds to an existing
body of agreed knowledge.
A Literature Review …




demonstrates a familiarity with a body of knowledge and establishes the credibility of
your work;
summarizes prior research and says how your project is linked to it;
integrates and summarizes what is known about a subject;
demonstrates that you have learnt from others and that your research is a starting point
for new ideas.
Why write a literature review?








Demonstrates the depth of your knowledge about your research.
Identifies the important works in your area and shows that you’ve read them.
Provides an intellectual context for your own work, and enables you to position your
project in relation to others in the field.
Identifies opposing views.
Puts your own work in perspective – are you doing something completely new,
revisiting an old controversy in the light of new evidence, etc.?
Demonstrates your research skills – i.e. you not only know about work in your area,
you also know how to access it.
Identifies information and ideas that may be relevant to your project.
Identifies methods that may be relevant to your project.
Key Points to Remember
Here are some things to bear in mind when researching and writing your literature review.
 It is not a descriptive list.
 It is not a book by book and article by article summary.
 It is not a survey of every single thing that’s ever been written about your topic.
 It must be defined by a guiding concept i.e. essay question, research project or
objective.
 It must tell the reader what knowledge and ideas have been established and agreed in
your area and outline their strengths and weaknesses.
4.2. How to write a literature review
Writing the Literature Review
Search for relevant literature



Define your research problem
Identify keywords
Search through:
o






Your university’s library catalogue
Google Scholar (Links to an external site.)
JSTOR (Links to an external site.)
EBSCO (Links to an external site.)
Project M (Links to an external site.)use (Links to an external site.) (humanities and social
sciences)
 Medline (Links to an external site.) (life sciences and biomedicine)
 EconLit (Links to an external site.) (economics)
 Inspec (Links to an external site.) (physics, engineering and computer science)
Search efficiently
o




Use boolean operators (AND, OR, NOT)
Read abstracts
Check bibliographies for more sources
Note recurring citations
Evaluate and Select Sources

Ask question about sources
o








What question is addressed?
What are the key concepts?
What are the key theories and methods?
What are the results and conclusions?
How does it relate to other studies?
What are the key insights and arguments?
What are the strengths and weaknesses of the research?
Take Notes
o



Quotes
Summaries of key points
Source information:





o
Author name
Title & journal name
Year of publication
Page numbers
Use a Reference Manager
Identify Themes, Debates, and Gaps
Look for:

Trends in the literature over time




Key themes
Debates and disagreements
Pivotal publications
Research gaps
Examples
✓Most research focused on young women
✓Increasing interest in the visual aspects of social media
✗Lack of research on platforms like Instagram and Snapchat
➠This is a gap your research could fill
Outline your structure




Chronological: Organize by time
Thematic: Organize by theme
Methodological: Organize by methodology
Theoretical: Organize by theoretical approach
4.3. Parts of a literature review
Introduction in a Literature Review
The introduction should:
 define your topic and provide an appropriate context for reviewing the literature;
 establish your reasons – i.e. point of view – for
 reviewing the literature;
 explain the organization – i.e. sequence – of the review;
 state the scope of the review – i.e. what is included and what isn’t included. For
example, if you were reviewing the literature on obesity in children you might say
something like: There are a large number of studies of obesity trends in the general
population. However, since the focus of this research is on obesity in children, these
will not be reviewed in detail and will only be referred to as appropriate.
Main Body
The middle or main body should:
 organize the literature according to common themes;
 provide insight into the relation between your chosen topic and the wider subject area
e.g. between obesity in children and obesity in general;
 move from a general, wider view of the literature being reviewed to the specific focus of
your research.
 Summarize and synthesize



Analyze and interpret
Critically evaluate
Structured paragraphs
Summarize and synthesize
Summarize
 Give and overview of the main points
Synthesize
 Combine sources to make an overall point
 Similarities and differences
Example
Perloff (2014) theorizes that the interactive aspects of social media may influence its
impact on body image, and mentions that young women are among the most active social
media users. Several empirical studies have focused on Facebook usage in adolescent
girls (Tiggermann & Slater, 2013) and in young adult women (Smith, Hames & Joiner,
2013; Fardouly et al., 2015; Cohen, Newton-John & Slater, 2017), while a systematic
review by Holland and Timmerman (2016) confirmed a relationship between social
networking and body image for both women and men.
Analyze and interpret

Add your own interpretation
 Discuss the significance of findings in relation to the literature as a whole
Example
Throughout the literature, there is a consistent evidence that body image are influenced
not by social media usage in general, but by engagement with the visual and interactive
aspects of these platforms.
Critically evaluate
Critically evaluate your sources to identify and discuss trends and weaknesses.
Example
However, in an era of rapidly changing digital technologies, the mass media paradigm is
no longer adequate for understanding how people engage with images, and the findings of
older studies may not be relevant to younger generations.
Use well-structured paragraphs
Example
Body image issues have been widely association with social media usage, particularly in
young women. The relation between media depictions and body image concerns is wellestablished;
A meta-analysis by Gabe, Ward and Hyde (2008) concluded that…
However, in an era of rapidly changing digital technologies, …
In light of this, researchers have become increasingly interested …
Conclusion
The conclusion should:
 summarize the important aspects of the existing body of literature;
 evaluate the current state of the literature reviewed;
 identify significant flaws or gaps in existing knowledge;
 outline areas for future study;
 link your research to existing knowledge.
Show how your research:
 Addresses gaps
 Contributes new knowledge, OR
 Summarize major findings and implications
 Make suggestions for further research