Mary the Queen College (Pampanga), Inc.
JASA, San Matias, Guagua, Pampanga
College of Accountancy
Subject Code: Module No./Title: 7 - Methodology
Subject Description: Accounting Research Methods Period of Coverage: Week 8
Introduction: Use of methodology
Objectives:
1. To determine the theoretical analysis of the methods applied to a field of study.
2. To define the analysis of the principles of methods, rules, and postulates employed by
a discipline.
Content:
Methodology is the systematic, theoretical analysis of the methods applied to a field of study. Research
methods include the techniques that are used for conduction of research. Hence, research method is a
subset of methodology that is why they are being used interchangeably.
This is the most important section of any research paper because it determines the empirical validity of
the study. Methodologies need to explain how results were obtained, and they should allow a
researcher in that field to repeat the study.
Methodologies are given first-class status, and any paper is rejected that does not use proper methods
in answering the research question and accomplishing its objectives. Provide details of the selection and
description of study participants, data collection processes and methods used in analyses.
Research methods are the strategies or processes utilized in the collection of data or evidence for
analysis in order to uncover new information to create better understanding of a topic.
1. Qualitative research method – aim for a complete detailed description of observations,
including context of events and circumstances.
2. Quantitative research – classify features, count them and create statistical models to test
hypothesis and explain observations
Any research problem to be solved needs appropriate methods, depending on the topic and research
field. In some cases, qualitative research methods may be adequate, while in other cases, quantitative
methods are required. Another possibility is to use a combination of methods.
Research Methods in general:
- An experiment is a research method for investigating cause and effect under highly
controlled conditions.
- A survey is a research method in which subjects respond to a series of statements or
questions in a questionnaire or an interview.
- A questionnaire is a general title that includes methods in which each person is asked to
respond to an identical set of questions in a predetermined order at a certain point of
time.
- An interview is a purposeful discussion between two or more people and a reliable
method to gather research data.
- Sampling refers to the study of a small group of cases that represent the larger population
and is widely used in research because resource constraints often make it unfeasible for
the researchers to collect data from the entire population.
- Observation is a research method in which investigators systematically observe people
while joining them in their routine activities.
- A case study is an empirical inquiry that investigates a contemporary phenomenon within
its real life context and relies on its multiple sources of evidence.
Evaluation: Group discussion and activity
References: Write That PhD
Next Lesson: Collect Data
Prepared by: Maria Corazon S. Checked by: William I. Asenci, CPA Approved by: Lanie M. Galvan,
Guintu CPA MBA - BSA MBA, Dean College of Accountancy PhD (VPAA)