INTRODUCTION
TO RESEARCH
AND REVIEW OF
THE RESEARCH
PROCESS
ACTREMP Unit I
LEARNING
OBJECTIVES
1. To define research;
2. To distinguish business/accountancy
research from other disciplinal
researches; and
3. To describe the research process.
Unit I 3
RESEARCH
• The process of finding solutions to a problem after a
thorough study and analysis of situational factors
(Sekaran)
• Something that people undertake in order to find out
things in a systematic way, thereby increasing their
knowledge (Saunders)
Unit I 4
BUSINESS
RESEARCH
• An organized, systematic, data-based, critical, objective,
scientific inquiry or investigation into a specific problem,
undertaken with the purpose of finding answers or
solutions to it (Sekaran)
• A systematic inquiry that provides information to guide
managerial decisions (Cooper)
• Sample business research areas: Employee behaviors,
Customer satisfaction, Tax implications, Firm valuation,
Differences in leadership styles
Unit I 5
TYPES OF BUSINESS RESEARCH
(SEKARAN; SAUNDERS)
Purpose To solve a current business problem To expand existing knowledge
Result Solution to a problem Universal principles relating to process
A study searching for ways to A study on the origination of
encourage SHS graduates to continue cryptocurrency; A study searching for
Examples
with college; A study trying to decrease causative agents of Coronavirus
fraud on social media platforms
Unit I 6
ACCOUNTANCY
RESEARCH
• Concerned with solving problems, investigating
relationships, and building a body of knowledge (Smith)
• 4 Levels of Research (Cooper):
• Reporting
• Descriptive
• Explanatory
• Predictive
Unit I 7
WHAT RESEARCH IS AND IS NOT
(SAUNDERS)
There is a clear purpose Collecting facts with no clear purpose
Data are collected systematically Reassembling facts without interpretation
An activity with little to no relevance to everyday
Data are interpreted systematically
life
CHARACTERISTICS OF
A GOOD RESEARCH
(COOPER)
1. Purpose clearly defined
2. Research process detailed
3. Research design thoroughly planned
4. High ethical standards applied
5. Limitations frankly revealed
6. Adequate analysis for decision makers needed
7. Findings presented unambiguously
8. Conclusions justified
9. Researcher’s experience reflected
RESEARCH
PROCESS
(COOPER)
• Involves several clearly-defined steps
• Does not require completion of each step before going to
the next
STAGE 1: CLARIFYING THE
RESEARCH QUESTION
STAGE 2:
RESEARCH
PROPOSAL
STAGE 3: RESEARCH DESIGN
STAGE 4:
STAGE 5:
STAGE 6:
RESEARCH
PROCESS ISSUES
(COOPER)
1. Ill-defined management problems
2. Unresearchable questions
3. Politically-motivated research
4. The Favored-Technique Syndrome
5. Company database strip mining
