Accounting
Research
Process
Prepared by: MISS AIZA C. ALOJAMIENTO, CPA
Expected Output for Accounting
Research Subjects
1st
Semester
2nd
Semester
Values of Research
Accounting Research Process
• The preliminary steps in the research
process is identifying and analysing the
researcher’s concept (s) of interest or that
which is expected of him/her to investigate.
• It is imperative for a researcher to be familiar
with the potential sources of the research
problem in the field of accountancy.
Accounting Research Process
• Babbie (1992) propose three possible beginning points
of a research undertaking: an interest, an idea, and a
theory.
Interest
Idea
Theory
Topic
Concept
Research
Problem
Conceptualization
Accounting
Research Process
• Conceptualization is the formative process in
the conduct of an accountancy research. It
involves the understanding of the possible
sources of research problem (s) and formulating
questions that will be answered by the research.
Example of Conceptualization for
Possible Research Topic
Identifying a Topic
Identifying a Topic
 Choose your own topic of interest based
on the identified problem.
 Emphasize that the topic will provide
solution to the problem
 Avoid topics with limited literature
 Ensure that the chosen topic is
manageable.
Identifying a Topic
 Choose your own topic of interest based
on the identified problem.
 Emphasize that the topic will provide
solution to the problem
 Avoid topics with limited related
literature
 Ensure that the chosen topic is
manageable.
Identifying a Topic
Consider these
while selecting
a topic






These will be
part of your
Research
Methods
Who are the
participants?
What is the Timeframe?
What is
the method of
data collection?
Where is the location?
What type of data is
needed?
What method to be used
in data analysis?
Example of Research Topic
Example of Research Topic
Example of Research Topic
END