RESEARCH PROPOSAL
Research Method In AcFN
Slide 1.2
What is a research proposal?
2
A document which outlines what one wants
to research on.
 It tells on why , how, where , and to whom
the research will be done and shows what
benefits are to be derived from it.
 Is a work Plan


A research proposal is your PLAN
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.3
What are the essential ingredients?
3

Ingredients:
The Issue
What problem does
your research
address?
Research
Design
How will the research
achieve its objective?
Benefit
What will the
research contribute?
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.4
Writing your research proposal
4
Purposes of the research proposal

To convince others that
You
understand the issue
Are familiar with what has been done in this area
Can identify what is missing
Can do the work and deliver a high quality product
To organise your ideas
 To get approval from you advisor/university
 To meet ethical requirements

Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.5
Your Objective of research is to:



1.
2.
3.

Create knowledge by the method of gap-spotting:
What Makes Questions Unique? : Understand the distinction
between existing knowledge and new knowledge
Typically, researchers create new knowledge through a
three-step process
they examine existing knowledge on a topic
they try to find gaps and misunderstandings in that existing
knowledge
they focus their research precisely on those gaps and
misunderstandings
The goal is usually to identify something that the larger
community of researchers does not understand, or does not
understand well
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.6
Criteria of good Proposal
6

A well-thought and written proposal can be
judged according to three main criteria.
1.
2.
3.
Is it adequate to answer the research
question(s), and achieve the study objective?
Is it feasible in the particular set-up for the
study?
Does it provide enough detail that can allow
another investigator to do the study and arrive
at comparable results?
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.7
The nature of research
7
Definition:
Something that people undertake in order to
find things out in a systematic way,
thereby increasing their knowledge’
(Saunders et al. , 2009)
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.8
Research Proposal
What – How - Why
8

‘What’


‘How’


means what this research is trying to find out (or do, or achieve).
Phrased this way, it points directly to research questions, first
general and then specific.
means how the research proposes to answer its questions.
Answering the ‘how’ question means dealing with the methods of
the research. Methods are seen here as dependent on research
questions.
‘Why’

means why this research is worth doing. This points to the
justification (or significance, or importance, or contribution) of the
research.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.9
Components of a research proposal
9


The basic components of a research proposal are
very much similar in many fields. However, how they
are phrased and presented may vary among
disciplines.
The following components may be taken as the
usual ones.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.10
1. Title - the research topic
10
The topic is the subject matter of a proposed study.
 Shows the central idea to learn about or to
explore.
 Describe the topic in a few words or in a short
phrase.
 12- 15 words
 Titles should almost never contain abbreviations.
 The title page has no page number and it is not
counted in any page numbering.

Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.11
A good title should have the following
properties:
11
 The
title needs to be very specific in nature.
 In spite of being specific it should also have the
expressive power to show the full gamut of the
research study in those few words.
 It should tell the total nature of the subject.
 It needs to be very definite and clear.
 The title needs to be attractive and interesting enough
to catch the attention of the readers.
 Should be concise and gives a clear indication of your
papers focus.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.12
Example
12
Research Topic
Determinants of Voluntary Tax-Compliance in
Ethiopia: in case of large business profit tax payers
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.13
2. Introduction/ Background of the study
13




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.
This is the entrance of your paper through which your
reader will travel a journey of reading.
Bearing in your mind that the first impression is the last
impression, you need to present your introduction as
clearer as possible—leaving no ambiguities.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.14
Cont…
14




Provides information building up to the research problem.
First globalize? the problem and then contextualize? it.
Aim is to make the readership understand the context in
which the problem is occurring.
The introduction should provide:
A clear picture of the broad problem(s) or research
question(s) under investigation.
Some supportive background information.
Details of any related theories.
Reason(s) why the research is needed.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.15
A model for an introduction
15
The deficiencies model is a general template for
writing a solid introduction to a proposal or
research study.
 It consists of five parts:

1.
2.
3.
4.
5.
The research problem
Studies that have addressed the problem,
Deficiencies in the studies,
The importance of the study for an audience, &
The purpose statement.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.16
Example: Deficiencies
16

Despite there are many studies on issues of tax
compliance, there appears to be limited evidence
about the determinant of tax compliance from the
perspective of developing countries, Ethiopia in
particular. To my knowledge, there are no many
previous studies in this area even if the topic is so
sensitive that it impacts on tax compliance. Therefore,
the purpose of the paper are to examine the
determinants of tax payers’ tax compliance in
Ethiopia, Addis Ababa by taking some sample from
large business profit tax payers.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.17
3. The research problem
17


The research problem is the problem or issue that leads
to the need for a study. It is a question or issue to be
examined.
The research problem in a study begins to become clear
when the researcher asks:
“what is the need for this study?” or “what problem influenced the
need to undertake this study?”,
 “Why does this research need to be conducted?” .
 What do you hope to learn from it? Why it is a problem and why
it is important and should receive attention?
 What new perspective will you bring to the topic?

Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.18
Cont…
18

The statement of the problem can be framed as a
research question or hypothesis





Research Questions
These are obtained from the objectives or objective can be
obtained from research questions.
Turn your objectives into questions or questions in to
objectives.
It is possible to have more research questions than
objectives or more objective than research questions.
Note: Most of the literature supports that objectifies are
obtained from the research questions.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.19
Cont…
19
Hypothesis
 Is usually associated with quantitative research
 It is an educated guess



It is based on incomplete evidence
It can be proved true or false
It is usually expressed in the form of a null? and an
alternate? Hypothesis.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.20
Example: Research Problem
20



Why on Voluntary Compliance?
Tax compliance is a major problem for many tax
authorities and it is not easy to persuade tax
payers to comply with tax requirements (James &
Alley, 2004; Chepkurui, Namusonge, Oteki, &
Ezekiel, 2014).
According to James and his colleagues (2003), a
number of tax authorities have been moving
towards a more sophisticated approach to tax
compliance
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.21
Cont…
21



Regardless of the existence of all forms of legal
enforcements (such as penalties and sanctions) in the
tax laws of every nation in varying degrees, there are
still gaps in tax compliance.
This clearly shows that tax compliance cannot be
ensured only through enforcement or stick approach.
Hence, understanding tax compliance, why people
tend to comply and tempt to evade, gives a clear
road map to the solution of this very classical problem
in varying degrees.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.22
Cont…
22



Why Business Profit Tax?
For most of these taxes firms act as tax collectors as
the actual taxpayers are either the employees (for
personal income tax) or consumers (for VAT and
other indirect taxes).
This study will focus on business profits tax, for which
corporations are directly liable and reduce firms'
economic resources and also have the most direct
effect on business activities and decisions.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.23
Cont…
23



Why on Ethiopia?
According to World Bank report (2013), Ethiopian tax revenue
to GDP ratio was only around 9.5% out of expected 13%,
while sub-Saharan country has 16% of tax revenue to GDP
ratio.
Total Tax Revenue as Percentage of GDP
Country
Year
2011
Ethiopia
2012
2013
Average
2014
2015
9.21
9.20
12.40
12.70
13.50
10.86
Kenya
15.95
15.88
15.48
16.88
16.32
16.04
Uganda
13.24
10.86
11.09
11.33
10.20
11.17
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.24
Example: Research Questions
24
Does tax structure has an effect on tax compliance?
 Is the tax knowledge of the tax payers has a bearing
on tax compliance?
 Is tax fairness has an effect on tax compliance.
 Does the transparency tax system has an effect on tax
compliance.

Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.25
Types of Variable
25
•
•


Independent -- Also called antecedent variable,
experimental variable, treatment variable, causal variable,
predictor variable
Dependent (outcome variable) -- Variable something that
might be affected by the change in the independent
variable
Moderating: strong contingent effect on the IV-DV
relationship
Intervening: that surfaces between the time the IV starts
operating to influence the DV and the time their impact is felt
on it. There is thus a temporal quality or time dimension to
the intervening variable. (Tolman, 1938)
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.26
Conceptual/Research Framework
26



Framework here means conceptual framework –
the conceptual status of the things being studied,
and their relationship to each other.
Depicting the relationship of variable with each
other with support/help of relevant theory
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Example of Moderated Effect
Example of Mediated Effect
Moderating & Mediating Variables
Slide 1.30
Example: Conceptual Framework

The research adopted a conceptual framework where
determinant of tax compliance will be taken as an independent
variable while tax compliance was list as dependent variable
as illustrated in the Conceptual figure:
Independent variables
Dependent Variable
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.31
4. Research Objectives
31
Definition- These are statements of what you
intend to achieve
 They give direction to the research
 They can also be used to assess outcomes
 Use action verbs that are specific enough to be
evaluated.
 Examples of action verbs are: to determine, to
compare, to verify, to calculate, to describe, and to
establish.

Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.32
Cont…
32



Objectives should be closely related to the
statement of the problem.
The general objective of a study states what
researchers expect to achieve by the study in
general terms.
It is possible (and advisable) to break down a
general objective into smaller, logically connected
parts. These are normally referred to as specific
objectives.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.33
Example
33



General objectives:
The general objective of this study is to find out the
determinant of business profit taxpayer tax compliance in
Addis Ababa city
Specific objectives:
 To identify the effect of tax structure system on tax
compliance.
 To identify the effect of tax knowledge on tax compliance
 To identify the effect of tax fairness on tax compliance.
 To identify the effect of transparency tax system on tax
compliance.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.34
5. Research Design or Methodology
34




Comprehensive plan and procedure for assessing a
research problem
Researcher has a choice of designs, each of which will
then contain worldviews, strategies, and methods.
Factors affecting the choice are the research problem
itself, the background and interests of the researcher,
and the intended audience.
Indicate the methodological steps you will take to
answer every question or to test every hypothesis
illustrated in the Questions/ Hypotheses section.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.35
In your Research Design
35






In your research design you needs to incorporate:
1. Your research approach and strategies with a
rationale
2. Research framework if needed
2. Target population with a sampling methods
3. Sources and methods of data collections
4. Methods of data analysis
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.36


The population and sample
Specify the characteristics of the population and the sampling procedure.
This discussion will focus on essential aspects of the population and sample
to describe in a research plan.
 Identify the population in the study. Also state the size of this
population, if size can be determined, and the means of identifying
individuals in the population.
 Identify the selection process for individuals.
 Discuss the procedures for selecting the sample from available lists.
 Indicate the number of people in the sample and the procedures used
to compute this number.
 When a sample is drawn, rationale and limitations must be clearly
provided.
 If available, outline the characteristics of the sample (by gender,
race/ethnicity, socioeconomic status, or other relevant group
membership).
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.37






Instrumentation/ Data Collection method and its source
Outline the instruments you propose to use.
How to collect data. As with strategies, tend to be
associated with specific design categories.
Quantitative: Closed-ended, pre-determined questions,
observational or instrumented numeric data, statistical
analysis/interpretation
Qualitative: Open-ended, pre-determined or evolving
questions, non-numeric data
Mixed: Some of each
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.38






Data Analysis
Specify the procedures you will use in data analysis, and label them
accurately.
Communicate your precise intentions and reasons for these intentions
to the reader. This helps you and the reader evaluate the choices you
made and procedures you followed.
Plan for data processing and analysis and the justification behind
selecting the data processing technique used.
Make sure that the type(s) of data analysis tools proposed relevant
to achieve the proposed research objective.
Make sure that the analysis tools appropriate for the data
type/nature to be collected.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.39
39


Reading assignment:
Read the following data analysis techniques
Constant comparison/grounded theory ,
 Recursive abstraction,
 Logical analysis and
 Narrative analysis

Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.40
Type of Research Design
40

Description (what)
A
descriptive study asks, basically:
 ‘What is the case or situation here?’

Explanatory (why)
 This
type of study asks, basically:
 ‘Why is this the case or situation?’ or
 ‘How does (or did) this situation come about?’.

This description– explanation distinction applies to
both quantitative and qualitative studies.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.41
Cont…
41
Correlational Research
 Its main emphasis is to discover or establish the existence
of a relationship/association/ interdependence between
two or more aspects of a situation.
Exploratory Research
 Is
carried out to investigate the possibilities of
undertaking a particular research study.
 Is also called a ‘feasibility study’ or a ‘pilot study’.
 It is usually carried out when a researcher wants to
explore areas about which s/he has little or no
knowledge.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.42


Quantitative: numbers, closed-ended, data hypotheses, experiments,
deductive
 A means for testing objective theories by measurement of
variables
 Use when research problem calls for understanding of
causality/influence, results of intervention, prediction of outcomes.
Qualitative: words, open-ended, interviews, ethnography, inductive
 A means for exploring meaning ascribed to social or human
problems
 Use when problem is not well-understood and requires exploration
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.43
Cont…
43


Mixed – can be combination of Quantitative and Qualitative
in parallel, series, or transformational combination
 Use when problem can not be accurately assessed using
only one design.
Specific approaches to inquiry within design categories
 Quantitative:
Experimental and quasi-experimental,
surveys
 Qualitative: Narrative, case study, ethnography, grounded
theory
 Mixed: Parts of both, in parallel, series, or combination
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.44
Example: Research Design
44

The research paper is aimed at to find out the
determinant of business profit taxpayer tax
compliance in Addis Ababa city. As the study
tries to find out the determining factors of tax
compliance, the adoption of causal/correlation
method in the study is helpful to identify the effects
of complexity of tax structure, quality service of tax
authority, transparency of the tax system, taxpayer
knowledge and fairness of tax system on tax
compliance.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.45
Cont…
45

The primary data sources will be large business taxpayers
of Addis Ababa City (who were operational in the year
2019/20 and from ERCA staffs. Most of the closed ended
questions are designed on an ordinal level of measurement
basis, and others were designed as multiple choice, some
of the closed ended questions were a five scored likert
scales (Kothari, 2004) to provide respondents a wider
range of alternatives with end points where ‘5”with the
statement strongly agree, and “1’ indicates with the
statement refer to strongly disagree. In addition, open
ended questions was allows respondents to offer
additional information.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.46
Cont…
46

In this study, primary data will be the major source of
data for this research via questioners and interview of
respondents and ERCA staff as instruments in collecting
primary data. The data collection will be made through
distributing structure questionnaire to the respondents.
The questionnaire will be prepared in English version
and that had two parts. In the first part general
characteristics of tax payers will be asked. In the next
section containing the main determinant of large business
taxpayer tax compliance will be measured.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.47
Cont…
47


The target population for the survey study will be actual tax
payers who are subject for large business taxpayer in Addis
Ababa and also used as participants in the survey study. In
according with Etikan, Musa and Alkassim (2015), Convenience
sampling is a type of non probability or nonrandom sampling
where members of the target population that meet certain
practical criteria, such as easy accessibility, geographical
proximity, availability at a given time.
In view of the Researchers inability to reach out to the entire
population, and in order to gain the advantage of an in-depth
study and effective coverage, samples will be drawn using
Convenience sampling from the total population.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.48
Cont…
48

The target total population is 1,500 large business
tax payers as of (ERCA, 2020), while there are
1,080 large business firms head office in Addis
Ababa. There are several approaches to determine
the sample size. In this study a simplified formula
provided by Yamane- (1964), tha applied to
determine the required sample size at 95%
confidence level, degree of variability = 0.05 and
level of precision = 7%.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.49
Cont…
49

Sample size
In compliance with Yamani, (1964).
Where n= is the sample size
N= is population
e= is error limit (0.07 on the basis of 93% confidence level)
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.50
Cont…
50

First of all, Primary collects survey data will be
compiled, edit for error and irregularity, and then
coding. Then, data will be analyzing using a
computerized data analysis package known as statistical
package for social sciences (SPSS) version 16. Moreover,
the results will be presented in tables and figures to be
the analysis complete and the narratives was made indepth as much as possible to put clearly for readers
used by descriptive and inferential statistics.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.51
Cont…
51


For the descriptive analysis, mean and standard deviation
have been used. To interpret the mean value in a five
point liker scale the following is used.
The mean values of the reliability variable ranged from 1
to 1.8, reflecting lowest levels of agreement from the
respondent to the variable; from 1.8 up to 2.6, is
assumed as low; from 2.6 up to 3.4 is assumed as
medium; from 3.4 up to 4.2 is assumed as high and from
4.2 up to 5 is taken as highest (John 1977).
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.52
Cont…
52
Multiple regression analysis employed for the present study is
based on the following model:
y = β0 + β1χ1 + β2χ2 + β3χ3 + β4χ4 + β5χ5 + β6χ6 + ε
y = Tax compliance
χ1 = Structure of tax system
χ2 = Knowledge of tax
χ3 = Fairness of tax
χ4 = Transparency of tax authority
ε = Error
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.53
6. Importance/ Significance of the study
53




Also called the significance of the study
First express the significance of the study in terms
of its academic contribution. What knowledge gap
is your research trying to fill?
Thereafter bring out the importance of the research
in terms professional practice
Ask your self who is going to benefit from the
research and how?
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.54
Example: Significance
54

The study is expected to have importance to many
parties. It is well know that understanding about the
determinant of large business tax compliance factors
important for the tax authority. The tax authority use the
findings of this research to further improvement on
structure of tax system and build awareness on their
officers for factors of tax compliance. Besides, for those
who wish to conduct further research and the policy
makers can use the output of this paper to see alternative,
and use the output of the research to do further study.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.55
7. Delimitation/Scope
55


A delimitation addresses how a study will be narrowed in
scope, that is, how it is bounded.
Delimitations are choices made by the researcher which
should be mentioned. They describe the boundaries that
you have set for the study. This is the place to explain:
the things that you are not doing (and why you have chosen not to
do them).
 the literature you will not review (and why not).
 the population you are not studying (and why not).
 the methodological procedures you will not use (and why you will
not use them).

Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.56
Example: Scope
56

The primary focus of the study was on determinants of tax
compliance of business profit taxpayers. Many factors can
be considered to analyze tax compliance of large
business taxpayers, but this study because of time and cost
factor, the researcher observe only those factors which are
structure of tax system, knowledge and fairness of tax
system, and transparency of the tax system at the period
of 2020. The data collection is planned to be made at
Addis Ababa and major cities in Ethiopia but because of
travel inconveniences, the study has been conducted
primarily based on the views obtained from the taxpayers
from Addis Ababa
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.57
8. Limitations
57


Limitations are influences that the researcher cannot
control.
They are the shortcomings, conditions or
influences that cannot be controlled by the researcher
that place restrictions on your methodology and
conclusions. Any limitations that might influence the
results should be mentioned.
A limitation identifies potential weaknesses of the study.
Think about your analysis, the nature of self-report,
your instruments, the sample. Think about threats to
internal validity that may have been impossible to
avoid or minimize—explain.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.58

When considering what limitations there might be in
your investigation, be thorough. Consider all of the
following:
 your analysis.
 the nature of self-reporting.
 the instruments you utilized.
 the sample.
 time constraints.
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.59
Role of Theory
59

“ A formulation regarding the cause and
effect relationship between two or more
variables, which may or may not have
been tested”
(Gill & Johnson, 2002)

If A is introduced, B will be effected
 Motivation
leads to productivity
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.60
What is a Literature Review?
•
According to Creswell (2005), a review of the
literature “is a written summary of journal
articles, books and other documents that
describes the past and current state of
information, organizes the literature into topics
and documents a need for a proposed study.”
(pp. 79)
Creswell, J.W. (2005) Educational Research: Planning, Conducting, and Evaluating
Quantitative and Qualitative Research
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
Slide 1.61
Reasons for reviewing the
literature
•
To conduct a ‘preliminary’ search of existing
material/knowledge
•
To organise valuable ideas and findings
•
To identify other research that may be in progress
•
To generate research ideas
•
To develop a critical perspective
Saunders, Lewis and Thornhill, Research Methods for Business Students, 5th Edition, © Mark Saunders, Philip Lewis and Adrian Thornhill 2009
AND FINALLY……..
“there is no one best way for
undertaking all research”
Saunders et al. (2009)