Dr. Mordecai C.

Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

MODULE: RESEARCH METHODS

TOPIC: INTRODUCTION TO RESEARCH METHODS

1.0 Key concepts

The term research can be heard everywhere i.e. radio, TVs, newspapers, magazines, etc.
 Research is a process that people undertake in a systematic way in order to find out
things, thereby increasing their knowledge (Saunders et al., 2016, p5). To them research
has a number of characteristics namely (i) Data are collected systematically, (ii) Data are
interpreted systematically, and (iii) there is a clear purpose: to find things out;
 Research is a process of steps used to collect and analyze information to increase our
understanding of a topic or issue (Creswell, 2012 p3). According to him, research
consists of three steps: (i) Pose a question, (ii) Collect data to answer the question and
(iii) Present an answer to the question;
 Research is a systematic investigation into and study of materials and sources in order to
establish facts and reach new conclusions.
 Research is a systematic inquiry to describe, explain, predict, and control the observed
phenomenon.

Two phrases are important in this definition: „systematic way‟ and „to find out things‟.
 „Systematic‟ suggests that research is based on logical relationships and not just beliefs
(Ghauri and Grønhaug 2010).
 „To find out things‟ suggests there is a multiplicity of possible purposes for your research
(Saunders et al., 2016). Purposes may include describing, explaining, understanding,
criticising and analyzing.
 Research creates new ideas, paradigms, and discoveries.
 A research will need to satisfy the conditions for doing original research (originality).
“Original” means that the research should be of your own making, using your own ideas,
words, and data (Yin, 2011).

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

1.1 Research objectives

i. To test what you already know
ii. To understand the other side of an issue
iii. To establish a reliable guide
iv. To expand knowledge
v. To predict, explain and interpret a behaviour
vi. To provide a solution to a problem

1.2 Significance of research (Creswell, 2012 p4-6)

a) Generation of knowledge (add to our knowledge) - undertake research to contribute to
existing information about issues. How?
 a study that has not been conducted fill a void in existing knowledge,
 provide additional results to confirm or disconfirm results of prior studies,
 provide information about people and places that have not been previously
studied
b) Managerial practices - it suggests improvements for practice. How?
 Research offers practicing educators new ideas,
 Research also helps practitioners evaluate approaches,
 Research helps the practicing educator build connections with others who, are
trying out similar ideas in different locations.
c) Research Informs Policy Debates (policy implication)
 Research also provides information to policy makers when they research and
debate educational topics
 Research offers results that can help them weigh various perspectives.
 When policy makers read research on issues, they are informed about current
debates and stances taken by other public officials.

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

1.3 Criteria of good research

When conducting research, it is essential to ensure that the research is of good quality and is
reliable.
a) Validity: Validity refers to the accuracy and correctness of the research findings. A
research study should be valid in the sense that it measures what it intends to measure. To
ensure validity, researchers must use appropriate research instruments, collect reliable
data, and analyze the data using sound statistical techniques.
b) Reliability: Reliability refers to the consistency and stability of the research findings. A
research study should be reliable in the sense that it yields consistent results when
repeated under similar conditions. To ensure reliability, researchers must use
standardized research instruments, collect data in a consistent manner, and analyze the
data using sound statistical techniques.
c) Objectivity: Objectivity refers to the absence of bias in the research study. A research
study should be objective in the sense that it is free from personal, political, or
ideological biases. To ensure objectivity, researchers must use objective research
instruments, collect data in a neutral and unbiased manner, and analyze the data using
sound statistical techniques.
d) Generalizability: Generalizability refers to the ability of the research findings to be
applicable to a larger population beyond the sample studied. A research study should be
generalizable in the sense that the findings can be applied to other settings and
populations. To ensure generalizability, researchers must use appropriate sampling
techniques, collect data from diverse populations, and analyze the data using sound
statistical techniques.
e) Ethical Considerations: Research should be conducted in an ethical manner that
protects the rights and well-being of the participants. Researchers should obtain informed
consent from the participants, ensure confidentiality and privacy, and use ethical research
procedures. Additionally, researchers should follow institutional and national guidelines
and regulations.

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

1.4 classifications of Research

Classification of research may be based on the purpose, method, time, type of evidence/data,
location, and analytical methods:

[1] Descriptive research versus Analytical research

 Descriptive research – the purpose of it is to portray an accurate profile of a person,
events or situations. Therefore it aims at providing a snapshot of some aspects of a
particular individual or a group.
 Analytical research – here, the researcher has to use facts or information already available
and analyze these to make a critical evaluation of the material (Kothari, 2004 p.30).
Quantitative analysis may be employed (Krishnaswami, 1993) with mathematical models
or statistical techniques applicable to numerical data.

[2] Basic research versus Applied research (Saunders, 2009)

 Basic research – (fundamental or pure) aims at expanding knowledge of the process of
business and management; results in universal principles; undertaken by people based in
universities); flexible time scales.
 Applied research – improve understanding of particular business or management
problem; results in a solution to the problem; findings are practical to managers in
organizations; tight time scales.
Basic research Applied research
Purpose: Purpose:
 expand knowledge of processes of business  Improve understanding of particular business
and management; or management problem;
 results in universal principles relating to the  Results in solution to problem;
process and its relationship to outcomes;  new knowledge limited to problem;
 findings of significance and value to society  findings of practical relevance and value to
in general manager(s) in organisation(s);
Context: Context:
 Undertaken by people based in  Undertaken by people based in a variety of
universities/Colleges/schools; settings including organisations and
 Choice of topic and objectives determined universities;
by the researcher;  Objectives negotiated with originator
 Flexible time scales;  Tight time scales

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

[3] Quantitative research versus Qualitative research

 Quantitative research – Quantitative research is a research method that is used to generate
numerical data and hard facts, by employing statistical, logical and mathematical
technique. It seeks to understand the causal or correlational relationship between
variables through testing hypotheses. Objective: to examine cause and effect relationship
between variables.
 Qualitative research – Qualitative research is a method of inquiry that develops
understanding on human and social sciences, to find the way people think and feel. It
seeks to understand a phenomenon within a real-world context through the use of
interviews and observation. Therefore feelings and insights are considered important
(Orodho and Kombo, 2002). Objective: to explore and discover ideas used in the ongoing
processes.

[4] Conceptual research versus Empirical research

 Conceptual research – related to some abstract ideas or theory. It is generally used by
philosophers and thinkers to develop new concepts or to reinterpret the existing ones.
 Empirical research – relies on experience or observation alone, often without due regard
for system and theory. It is data-based research, coming up with conclusions that are
capable of being verified by observation or experiment. It is necessary to get at facts first-
hand, at their source and results.

[5] Cross-sectional research versus longitudinal research

 Cross-sectional research – research is confined to a single period.
 Longitudinal research – research is carried on over several periods.

[6] Library research, field research and laboratory research

 Based on the environment in which research is undertaken.

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

1.5 Research process

According to Creswell (2012) research process follows six steps:
1. Identifying a research problem (a specific issue or gap in existing knowledge that you
aim to address in your research).
 Specifying a problem (practical problems aimed at contributing to change, or
theoretical problems aimed at expanding knowledge).
 Justifying it
 Suggesting the need to study it for audiences

Steps 1: Identify a broad problem area (Look for under-explored aspects or areas of concern,
conflict, or controversy);
Practical research problems
If you are doing practical research, you can identify a problem by reading reports, following up
on previous research, or talking to people who work in the relevant field or organization. You
might look for:
 Issues with performance or efficiency
 Processes that could be improved
 Areas of concern among practitioners
 Difficulties faced by specific groups of people
Examples of practical research problems
 Voter turnout in Mwanza has been decreasing, in contrast to the rest of the country.
 The HR department of a local chain of restaurants has a high staff turnover rate.
 A non-profit organization faces a funding gap that means some of its programs will have
to be cut.
 The non-performing loans in ABC Bank have been increasing by 40 in the past 3
consecutive years.

Source: McCombes, S. & George, T. (2023, May 31). How to Define a Research Problem | Ideas & Examples.
Scribbr. Retrieved October 21, 2023, from [Link]

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

Step 2: Learn more about the problem (find out what is already known about the problem, and
pinpoint the exact aspect that your research will address)
Context and background
 Who does the problem affect?
 Is it a newly-discovered problem, or a well-established one?
 What research has already been done?
 What, if any, solutions have been proposed?
 What are the current debates about the problem? What is missing from these debates?

Specificity and relevance

 What particular place, time, and/or group of people will you focus on?
 What aspects will you not be able to tackle?

What will the consequences be if the problem is not resolved?

Example of a specific research problem

A local non-profit organization focused on alleviating food insecurity has always fundraised
from its existing support base. It lacks understanding of how best to target potential new donors.
To be able to continue its work, the organization requires research into more effective
fundraising strategies.

Source: McCombes, S. & George, T. (2023, May 31). How to Define a Research Problem | Ideas & Examples.
Scribbr. Retrieved October 21, 2023, from [Link]

2. Reviewing the literature (Locating, Selecting & Summarizing resources)

 Search for relevant literature
 Evaluate sources
 Identify themes, debates, and gaps
 Outline the structure
 Write your literature review

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

3. Specifying a purpose or objective

 Identifying the purpose statement
 Narrowing the purpose statement to research questions or hypotheses
 Begin with action verb + independent variable + dependent variable + respondents +
study area.

Quantitative titles, variables and objectives

 Accruals quality and share price of non-financial firms listed on the Nigerian exchange
 The empirical relationship between contractor success and project innovation
 Influence of attitudes and personal values on willingness to remain in rural areas among
human resource for health in Tanzania
 The effect of intellectual capital on audit fees stickiness
 Audit committee diligence: do independent directors matter?
 The effect of increases in board independence on financial reporting quality
 Personal and environmental predictors of the intention to use maternal healthcare services
in Kalomo, Zambia
 The impact of coronavirus and quarantine on Australian public sector organizations
 Gender representation and financial performance: an empirical analysis of public
hospitals

Qualitative titles, variables and objective

 Analysis of contractors' administrative characteristics in bid decision factors
 Barriers to incorporation of indoor environmental quality (IEQ) principles into building
designs
 The role of EU funding in EU member states: building administrative capacity to advance
administrative reforms
 How far is municipal transparency from neighbours? Evidence from Spain and Portugal
 A chief HR officer‟s perspective on talent management
 What are the KPIs used to measure compliance in public procurement in Tanzania?

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

 Strategies for implementation of green roofs in developing countries

 A science mapping approach-based review of near-miss research in construction
 Thank you for sharing! How knowledge sharing and information availability affect public
employees‟ job satisfaction

4. Collecting data
 Selecting individuals/organizations to study
 Obtaining permissions
 Gathering information

5. Analyzing and interpreting the data

 Breaking down the data
 Representing the data
 Explaining the data

6. Reporting and evaluating research

 Deciding on audiences
 Structuring the report
 Writing the report sensitively

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

1.6 Research variable

A variable is a characteristic or attribute of an individual or an organization that:
(a) researchers can measure or observe, and
(b) varies among individuals or organizations studied. Characteristics of individuals i.e. personal
aspects about them e.g. grade level, age, or income level; Attribute - how an individual feel,
behave, or think.

1.6.1 Two characteristics of variable:

 Measured: can be assessed on an instrument or observed and recorded on an instrument (by
asking questions). E.g. 1-SD, D-2, N-3, 4-A, 5-SA;
 Varies: can assume different values or scores for different individuals (by watching…). Eg.
Sex – Male & Female; Region – Manyara & Dodoma;

1.6.2 Types of variable

a) Dependent variable - is an attribute or characteristic that is dependent on or influenced by
the independent variable. Other names: outcome, effect, criterion, or consequence
variables;

b) Independent variable - is an attribute or characteristic that influences or affects an

outcome or dependent variable. Other names: factors, treatments, predictors,
determinants, or antecedent variables.

1.6.3 Types of independent variable:

i. Measured variable - An independent variable that is measured in a study;
ii. Control Variable - Additional observable and measurable variables that need to be kept
constant to avoid them influencing the effect of the IV on the DV;
iii. Mediating (Intervening) variable - A variable located between the independent and
dependent variables, which explains the relationship between them. A special type of
independent variable that is of secondary interest and combines with another
independent variable to influence the dependent variable;

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

c) Moderating Variable – is an attribute or characteristic that “stands between” the

independent and dependent variables and exercises an influence on the dependent
variable apart from the independent variable. Intervening variables transmit (or mediate)
the effects of the independent variable on the dependent variable.

d) Confounding variable – confounding variables are not directly in the probable cause-and-
effect sequence but are extraneous or uncontrolled variables. Confounding variables
(sometimes called spurious variables) are attributes or characteristics that the researcher
cannot directly measure because their effects cannot be easily separated from those of
other variables, even though they may influence the relation between the independent and
the dependent variable. Need to be considered when discussing results, to avoid spurious
conclusions.

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Dr. Mordecai C. Matto, Senior Lecturer, Institute of Accountancy Arusha, Research Methods

References

Creswell, J. W. (2012). Educational research: Planning, conducting, and evaluating quantitative

and qualitative research (4th ed.). Pearson Education.
Epaphra, Manamba (2023). Quantitative Methods for Economics and Finance.
McCombes, S. & George, T. (2023, May 31). How to Define a Research Problem | Ideas &
Examples. Scribbr. Retrieved October 21, 2023, from [Link]
process/research-problem/
Saunders, M., Lewis, P., & Thornhill, A. (2016). Research methods for business students (7th
ed.). Pearson.
Yin, K. (2018). Case study research and applications: Design and methods (6th ed.). Sage
Publications.

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