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Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Dilla University
College of Business & Economics
Department of Accounting and Finance
Research Methodology Guide: Prepared by Kanbiro Orkaido (April, 2019)
Acknowledgements
First of all, I would like to express the unlimited appreciation to Almighty GOD for giving me
the chance, capacity, guidance throughout my life, and successful development of this research
methodology guide. Because, nothing can be done without the help of GOD. Then, my heartfelt
thanks is extended to Dilla University, College of Business and Economics, Department of
Accounting and Finance for supporting me in Developing this research methodology guidelines.
I am indebted to you all my gratitude and my God bless you all the other people helping me
during time of preparing this thesis work.
Aim
The aim of this research methodology guide is to provide clear understanding for readers by
Answering basic questions asked about research methodology, research topics and problems
formulation, literature review and hypothesis formulation, research methods and developing the
research proposal.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Summary Note on Chapter One: (Introduction to research methodology)
1. What is the research?
Research is the search for knowledge through scientific and systematic method of finding
solution to a problem.
From the above definition, we can conclude that-Research refers to the systematic method
consisting of, Formulating the problem, Formulating a hypothesis, Collecting the fact or data,
Analyzing the facts and Reaching to certain conclusions either in the form of solutions towards
the concerned problem or in certain generalizations for some theoretical formulation.
2. What is the difference between research methods and methodology?
Research methods can be defined as all those techniques that the researchers use in performing
research operations. It is the one component of the research methodology.
In other hand research methodology can be understood as science of studying how research is
done scientifically. The scope of research methodology is wider than that of research methods
3. What is the research objective?
Research objective can be interpreted as purpose or aim of any research planned to be achieved
by the researcher. Research objective can be classified into a number of following broad
groupings.
a) To gain familiarity with a phenomenon or to achieve new insights into it (exploratory
research studies);
b) To accurately portray the characteristics of a particular individual, situation or a group
(studies with this object in view are known as descriptive research studies);
c) To determine the frequency with which something occurs ( diagnostic research studies);
d) To test a hypothesis of a causal relationship between variables (hypothesis-testing
research studies).
4. Discus the classification and type of research?
Physical sciences
-Deal with things, which can be put
to laboratory tests under guided
conditions. These researches deal
with physical phenomena upon
which man has complete control.
Researches in social sciences
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
- Are based on human behavior,
which is influenced by so many
factors such as physical, social,
temperamental, psychological and
economic
There are five types of researches. These are:
a) Descriptive vs. Analytical
 Descriptive research
 Includes surveys and fact-finding enquiries of different kinds.
 Purpose is description of the state of affairs as it exists at present.
 The researcher has no control over the variables; he can only report what has
happened or what is happening.
 Also known as statistical research and answers the W-H questions such as who,
what, where, when, "why" and how.
 Also known as statistical research and answers the W-H questions such as who,
what, where, when, "why" and how.
For example, frequency of shopping, preferences of people etc.….
 Analytical Research
In analytical research, the researcher has to use facts or information already available, and
analyze these facts to make a critical evaluation of the material.
b) Applied vs. Fundamental
Applied research
- Aims at finding a solution for an
immediate problem facing a society or an
industrial/business organization
Fundamental research
- Is mainly concerned with generalizations
and with the formulation of a theory
c) Quantitative vs. Qualitative:
Quantitative research -Is based on the measurement of quantity or amount
It is applicable to phenomena that can be expressed in terms of quantity,
For Example, identifying the determinants of profitability (ROA) of business organizations
Qualitative research is concerned with qualitative phenomenon, i.e., phenomena involving
quality or kind. For instance, when we are interested in investigating the reasons for human
behavior (Motivation Research)
d) ) Conceptual vs. Empirical (Experimental)
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Conceptual research is that related to some abstract theory. It is generally used by philosophers
and thinkers to develop new concepts. 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 which are capable of being verified by observation or experiment.
e) Some Other Types of Research:
1. Time point of view can be classified as cross-sectional and longitudinal research.
Cross-sectional research is the research is confined to a single time-period, whereas the
longitudinal research is carried on over several time-periods.
2. Depending upon the environment in which it is to be carried out. Research can be field-
setting research or laboratory research depending upon the environment in which it is to
be carried out.
3. Clinical or diagnostic research - Such research follow case-study methods or in-depth
approaches to reach the basic causal relations. Such studies usually go deep into the
causes of things or events that interest us, using very small samples and very deep
probing data gathering devices.
4. exploratory or it may be formalized - The objective of exploratory research is the
development of hypotheses rather than their testing, whereas formalized research studies
are those with substantial structure and with specific hypotheses to be tested.
5. Historical research - is that which utilizes historical sources like documents, remains,
etc. to study events or ideas of the past, including the philosophy of persons and groups at
any remote point of time.
6. Conclusion-oriented and decision-oriented-
While doing conclusion-oriented research, a researcher is free to pick up a problem,
redesign the enquiry as he proceeds and is prepared to conceptualize as he wishes.
Decision-oriented research- is always for the need of a decision-maker and the
researcher in this case is not free to embark upon research according to his own
inclination. Operations research is an example of decision-oriented research since it is a
scientific method of providing executive departments with a quantitative basis for
decisions regarding operations under their control.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
5) What are Essentials of qualitative research approach?
Qualitative Research is approach involves study of non-quantitative data i.e. characteristics or
attributes, attitude, opinion or behavior using of techniques of data collection such as
unstructured interview, participant observation, and projective techniques in order give
researcher’s insight and impressions.
6) What Is The Case Study Method and its Purpose?
The case study method is a very popular form of qualitative analysis and involves a careful and
complete observation of a social unit, i.e., a person, a family, an institution, a cultural group or
even the entire community.
 It is a method of study in depth rather than breadth
 It emphasis on the full analysis of a limited number of events
 It is an intensive investigation of the particular unit under consideration
Purpose of Case Study
Case study method is used when it is:
 If difficult to generalize from a case study but possible to generalize, or test, a theory.
 If not possible to adopt a sampling approach
 It enables us to make small generalizations' can be made about a particular case
For example, you could test the theory that senior manager involvement leads to increased job
satisfaction and productivity amongst lower grades of staff.
7) What is Ethnographic Research Approach?
Ethnographic Research Approach is fundamentally used in anthropology and allows the
fieldworker to use the socially acquired and shared knowledge available to the participants to
account for the observed patterns of human activity.
It is based on what are termed naturalist modes of inquiry, such as participant observation, within
a predominantly intuitivist framework.
8) List and explain the 13 series of steps necessary to effectively carry out research
(research process)? 11 steps in conducting the research are:
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
(1) Formulating the research problem; - First step in problem formulation is - Symptom
Detection in order to specify the Problem and opportunity. Problem formulated means 50% it has
solved as supported by Albert Einstein “the formulation of the problem is often more essential
than its solution”
(2)Review of Literature: involves the review of concepts, theories and previous research
findings regarding the problem of your study in order to develop research gaps and hypothesis.
(3) Formulation of ResearchObjectives, Questions and Hypothesis: - based on literature
review and discussion the problem with the colleagues.
4. Operationalization of Concept:-Define the concepts to be used in the study & construct scale
for measuring variables
5. Preparation of the research plan or design:-Prepare master plan for your study
6. Determine the sample design: -Define study population clearly even in terms of number
before selecting the appropriate sampling techniques using (probability and /or non-probability
sampling) then determine the sample size.
7. Construct tools for data collection: such as Observation, Questionnaire, Personal interview,
and telephone interview for primary data but document Review for secondary data
8. Collection of data: Primary data from primary sources and Secondary data from secondary
sources.
9. Processing of data: consists of Editing, Coding, and Classification, Transcription or decoding
and Tabulation.
10. Analysis of data: Conduct descriptive analysis like Percentage, Average, Time series
analysis, and Index number analysis
- Descriptive analysis should be made if entire population is taken for the study.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
11. Hypothesis testing (inferential analysis) using Chi-Square test, F-test, Z-test, T-test and
regression and correlation analysis
-Inferential analysis can be applied if sample is taken from population, to infer the characteristics
of sample on population from which sample has been drawn.
12. Interpretation and Generalization: includes draw meaning from the analysis to reach on
conclusion and compare your conclusion against your set hypothesis.
See whether conclusions are applicable universally and Make generalization.
13. Report Writing: is an effective communication of the research findings to the Society,
Clients, Government, Industries, Other Researchers, Scholars, and Libraries etc.
 In the preliminary pages with Roman Numbers,
 In Main text: should consist of introduction (use Arabic Numbers for pagination),
followed by Main reports, Summary of findings, Conclusion, recommendation and
direction for the future research.
8) What are motives for doing research?
The possible motives for doing research may be either one or more of the following:
1. Desire to get a research degree along with its consequential benefits;
2. Desire to face the challenge in solving the unsolved problems
3. Desire to get intellectual joy of doing some creative work;
4. Desire to give service to society;
5. Desire to get respectability.
9) What are Characteristics of Good Research? Good research has the following characteristics:
 Good research is systematic: - means that research is structured with specified steps in
accordance with the well-defined set of rules.
 Good research is logical:- research is guided by the rules of logical reasoning
 Good research is empirical: - It implies that research is related basically to aspects of a
real situation and abases for external validity to research results.
 Good research is replicable: - characteristic allows research results to be verified by
replicating the study and thereby building a sound basis for decisions.
10) List the Criteria’s of Good Research? Good fulfils the following criteria:
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
1. The purpose of the research should be clearly defined and common concepts be used.
2. The research procedure used should be described in sufficient detail way
3. The procedural design of the research should be carefully planned to yield results that are as
objective as possible.
4. The researcher should report with complete frankness
5. The validity and reliability of the data should be checked carefully.
6. Conclusions should be confined to those justified by the data of the research.
7. Ethical issues have to be considered carefully.
7. Greater confidence in research is necessary to ensure the researcher’s integrity
Summary Note on Chapter Two: (Research Topics and Problems
Formulation)
2.1 Choosing a Research Topic – is first activity in doing research
The following are a set of guidelines which you might wish to follow in the process of selecting
the project/thesis/dissertation topic.
1. Focusing on a Research Topic: focusing on topic results in many problems.
To solve the problems in focusing on Research Topic the researcher can:
 scope his/her research by choosing a research ‘area’ defined in terms of a
broad field of study such as Accounting, Auditing, Finance, and so on.
 Identify a particular ‘field’ within the broad area—for example, ‘Internal
Auditing’ would be a field within ‘Auditing’.
 Focus on a specific ‘aspect’ of that field. For example, a Masters student
selected the following topic: ‘Performance of Internal Audit’ this is only to
narrow down the topic.
For Example:
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
2. Sources of Research Topic: Topics may arise from a number of sources such as:
 work experience
 committee reports
 academic and professional journals,
 reports in the media,
 local meetings of professional bodies
 consultancy firms
 Suggestions for further research by dissertations
2. Some Characteristics of a Good Research Topic:
All characteristics should be checked against each topic proposed are as the follow:
 The Topic should Your Interest
 You should Already Know about the Topic
 The difficult of the research is likely to goes with level of the level of qualification
 Complexity of the Subject Matter should be relatively low in relation to reference
materials on topic
 The research topic should be Ease of Data Access:
 Time Required for Completion should not out researcher’s control
 The topic should leads to Financial support
 Availability of Expertise should satisfied but do not over-depend on other people
 Value of the research should be judged primarily by its problem-solving ability and
research competence (your future plans should be considered).
2.2. Discus about Formulating a ResearchProblem?
The first and foremost step happens to after selecting and properly defining a research problem.
Because, problem well defined is a problem half solved.
What is the Meaning of Research Problem? A research problem, in general, refers to some
difficulty which a researcher experiences in the context of either a theoretical or practical
situation and wants to obtain a solution for it.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
What are Components of research problem? The components of research problem are:
 the decision maker and the objectives
 the environment of the problem
 alternative courses of action
 a set of consequences that relate to courses of action
 the occurrence of events not under the control of the decision maker and
 A state of doubt as to which course of action is best.
1.3 What are characteristics of good research problem? The characteristics of research
problem are:
1. A research problem must be “researchable”
2. It must has theoretical or practical significance
3. A research problem must interest all concerned bodies
4. It must have both conceptual and empirical literature or it must have access to
relevant data
2.4 What are Criteria for selecting a research problem? The Criteria for selecting a
research problem are:
 Subject which is overdone should not be normally chosen
 it will be a difficult task to throw any new light
 Controversial subject should not become the choice of an average researcher
 Subject which is overdone should not be normally chosen
 it will be a difficult task to throw any new light
 Controversial subject should not become the choice of an average researcher
2.5 What is the statement of the problem?
 A Problem Statement is a description of a difficulty or lack that needs to be
solved or at least researched to see whether a solution can be found.
 It can also be described as either a gap between the real and the desired or a
contradiction between principle and practice.
 The ultimate goal of a problem statement is to transform a generalized
problem (something that bothers you; a perceived lack) into a targeted, well-
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
defined problem one that can be resolved through focused research and
careful decision-making
 Writing a Problem Statement should help you clearly identify the purpose of
the project
2.6 What is the purpose of clearly defining the Problem Statement? It is clearly
defined because:
 The problem to be investigated must be defined unambiguously and it will help to
identify relevant data from the irrelevant ones.
 A proper definition of research problem will enable the researcher to be on the
track whereas an ill-defined problem may create hurdles.
The Questions like:
1) What data are to be collected?
2) What characteristics of data are relevant and need to be studied?
3) What relations are to be explored?
4) What techniques are to be used for the purpose? And
5) Similar other questions crop up in the mind of the researcher who can well plan
his strategy and find answers to all such questions only when the research
problem has been well defined.
2.7 What are steps in defining the Problem Statement? The steps in defining the
Problem Statement are:
1) First define the Statement of the problem in a general way, by keeping in view
either some practical concern or some scientific or intellectual interest.
2) Understanding the nature of the problem by disusing with different concerned
bodies
3) Surveying the available literature concerning the problem at hand
4) Developing the ideas through discussions
5) Rephrasing the research problem: (reformulation of the problem)
6) Technical terms and words or phrases, with special meanings used in the statement
of the problem, should be clearly defined.
7) Basic assumptions or postulates (if any) relating to the research problem should be
clearly stated.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
8) A straight forward statement of the value of the investigation (i.e., the criteria for
the selection of the problem) should be provided.
9) The suitability of the time-period and the sources of data available must also be
considered by the researcher in defining the problem.
10) The scope of the investigation or the limits within which the problem is to be
studied must be mentioned explicitly in defining a research problem.
Note: A good statement of Problem should be:
 Address a gap
 be significant enough to contribute to the existing body of research
 be one that will lead to more research
 renter itself to be investigated via collection of data
 be interesting to the researcher and suit his/her skills, time and resources
 be ethical
 the problem statement and background information clearly described
 the research objectives obtainable and realistic
 the principal work tasks concisely stated and do they appear to be
reasonable
 the estimated research duration and cost seem appropriate for the proposed
research
Summary Note on Chapter Three:
(Literature Review and Hypothesis Formulation)
3.1 What is the review of Literature?
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Literature review is an examination of already existing materials like books, articles,
reports of conferences, findings of other researchers’ from thesis or dissertation and
other similar sources to have clear understanding about the topic in hand and to
develop background of the study, statement of the problem, objectives, hypothesis
and conceptual framework of the study that can help the researcher in the journey of
research work (Kanbiro, 2018).
3.2 What is the importance (out comes) of well-developed literature review?
Review of Literature has the following importance:
it helps to understand what has already been done
It enables you to sharpen and focus your initial research questions or even
suggest new research questions.
It should provide the researcher with a wide and deep knowledge of the
theoretical, empirical and methodological issues within your chosen research
topic.
It serves as a ‘bridge’ between your research questions and your research
findings.
It enables you to speak with authority on your research topic and the wider
subject area.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
3.3 General Points in Reviewing Literature are: there, are some questions which you should
keep in mind when studying academic literature. These are:
 Is there a theoretical framework?
 What is it and how does it fit into
this topic?
 Does the work provide links to
other’s work in the topic?
 Is there an empirical aspect to the
work?
 Does the work relate to a specific
social group?
 Does it relate to a particular place?
 How applicable might it be outside
the latter two?
 How old is the work?
 Is it still valid?
Besides, summarizing the literature review should be done in the following terms:
 What does the previous research tell us about this topic?
 What does it not tell us?
 What are the key weaknesses in terms of theory, methods and data?
3.4 What are sources and how to obtaining them? Many sources of literature including
journals, books, reports, abstracts, and electronic websites, among others.
 Literature searching involves a systematic and methodical search of published sources of
information to identify items relevant to a particular requirement.
 Why Do a Search?
 To get help in topic selection
 To assess a topic’s originality and feasibility.
 To discover information that you can use in your actual research
a) Meaning of Hypothesis
The word hypothesis is a compound of two words, “hypo” and “thesis”. Hypo means,
under or below and thesis means a reasoned theory or rational viewpoint.
Hypothesis would mean a theory, which is not fully reasoned.
It is assumption or some supposition to be proved or disproved
It can be defined as a formal question that researcher intends to resolve
a research hypothesis is a predictive statement
When to develop the hypothesis? Hypothesis formulation is employed when the state of
the existing knowledge and theory permits formulation of reasonable prediction about the
relationship among variables.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
b) Rules should be followed in developing hypothesis
The variables must be clearly specified and measurable by some techniques we know
The relationship between them must be stated precisely.
3.7 What is the importance of Hypothesis? A well-grounded hypothesis provides the
following advantages:
 Represents specific objective, which determines the nature of the data needed to test
the proposition.
 Offer basis for selecting the sample, the research procedure, and the statistical
analysis needed.
 Keeps the study restricted in scope thereby preventing it from becoming too broad
 Sets a framework for reporting the conclusion of the study.
3.8 What are Criteria of usable hypotheses: (Characteristics of hypothesis)?
1) Hypotheses should be clearly and precisely formulated.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
2) Hypotheses should be formulated in such way that, they can be tested or verified
(should be testable).
3) Hypothesis should state explicitly the expected relationship between variables.
4) Hypotheses should be limited in scope. Hypotheses of global significance are not
usable as they are not specific and simple for testing and drawing conclusions.
5) Hypotheses should be consistent with the known facts.
6) Hypotheses should be grounded in a well-established facts, theories or laws.
7) Hypotheses should be stated as much as possible in simple terms.
8) The simple statement helps to gain the following advantages
9) The hypotheses selected should be amendable to be tested within a reasonable time.
10) Hypothesis must actually explain what it claims to explain; it should have empirical
reference.
3.9 How to Choosing Variables to Study? The term variable is an important one in
research.
 A Variable is defined as anything that varies or changes in value.
 A variable generally is anything that may assume different numerical or categorical
values. For example weight, height, as people’s attitudes may vary from positive to
negative, sex; incomes are all examples of variables.
 Key variables should be identified in the problem definition stage.
 In statistical analysis, a variable is identified by symbol such as X. Categories or
numerical values may then be associated with this symbol.
3.10 Types of variables in the study based on scale of measurement are?
1. Categorical variables - values cannot be measured numerically but ranked or ordered. For
Example age category of students, education level
2. Nominal variables (groups or classes)-impossible to define the category numerically or to
rank it. For Example, variable “sex” may be categorized as male or female; sex is
therefore an ordinal variable
3. Numerical Variable – sometimes termed as ‘quantifiable’, and is those whose values are
measured or counted numerically as quantities.
 Numerical variable further divided as continuous or discrete variable.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
-Continuous- variable - are those whose values can theoretically take any value (sometimes
within a restricted range) provided that you can measure them accurately enough.
For example, data such as furnace temperature, Sales volume, age, salary, delivery distance
and length of service are therefore continuous data
-Discrete variables – can only be expressed in whole numbers. For example number of
children, the number of mobile telephones manufactured or customers.
3.11 What is the difference between dependent variable and independent variable in the
research?
A dependent variable is a criterion or a variable that is to be predicted or explained.
Whereas, an independent variable is a variable that is expected to influence the dependent
variable
 For example, average hourly rate of pay may be a dependent variable that is influenced
by an independent variable such as number of years of experience, qualifications…
 If we say that height depends upon age, then height is a dependent variable and age is
an independent variable.
 In the topic tax compliance attitude is influenced by gender, age, income level, peer
influence, simplicity of tax system etc. “tax compliance attitude is dependent variable
where other variables such as gender, age, income level, peer influence, simplicity of tax
system are independent variables.
5.SummaryNote on ResearchMethods
5.1 What is the research design? Research design can be defined as:
 It is a plan for collecting and analyzing data in an economic, efficient and relevant
manner.
 It is a plan of organizing framework for doing the study and collecting the necessary data.
 In other words, research design is blue print for collection, measuring and analysis of
data.
 It is a ‘glue’ that holds all of following elements in a research together. Such as:
– A clear statement of the research problem;
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
– Procedures and techniques to be used for gathering information;
– The population to be studied;
– Methods to be used in processing and analyzing data
_ Indicate the population to be studied and methods to be used in processing and
analyzing the data
5.2 What are important features of research design?
1. A plan- contain a clear statement of the research problem and specifies the source and
types of information relevant to the research problem
2. A strategy- specifying which approach will be used for gathering the data
3. The time and cost budgets- tentatively includes the time and cost budgets, since most
studies are done under these two constraints.
4.3 The designing decisions take place in respect of asking the following questions?
_What is the study about?
– Why is the study being made?
– Where will the study be carried out?
– What type of data is required?
–Where can the required data be found?
– What periods of time will the study include?
– What will be the sample design?
– What techniques of data collection
will be used?
– How will the data be analyzed?
– In what style will the report be
prepared?
4.4 Why need for research design? Research design is necessary because:
 It facilitates the smooth sailing of the research operation
 It makes research project as efficient as possible
 Help to yield maximum information with minimum expenditure, time and effort.
 It helps the researcher to organize his/her ideas in a form where by it will be
possible for him/her to look for flaws and inadequacies:
4.6 List the Important Concepts Relating to Research Design?
The important concepts relating to research design are:
1. Dependent variable: - variable to be predicted or explained
2. Independent variable: - is a variable that is expected to influence the dependent
variable.
3. Extraneous variable:- Independent variables that are not related to the purpose of a
study, but may affect the dependent variable
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
4. Control:- One important characteristic of a good research design it to minimize the
influence of extraneous independent variables(s).
5. Confounded relationship – When the dependent variable is not free from the influence
of extraneous variable(s), the relationship between the dependent and independent
variables is said to be confounded/ by an extraneous variable(s).
6. Experimental and non-experimental hypothesis-testing research – When the purpose
of research is to test a research hypothesis, it is termed as hypothesis-testing research.
7. Research in which the independent variable is manipulated is termed ‘experimental
hypothesis-testing research’ and a research in which an independent variable is not
manipulated is called ‘non-experimental hypothesis-testing research’
8. Experimental and control groups – in an experimental hypothesis-testing research
when a group is exposed to usual conditions, it is termed as a ‘control group. But when
the group is exposed to some special condition, it is termed an ‘experimental group
9. Causation and Correlation- Causation – refers to the cause and effect relationship
between two or more variables whereas, Correlation – refers to the regular relationship
between the dependent and the independent variables.
10. Validity– refers to the problem of whether the data collected is the true picture of what is
being studied.
11. Reliability – refers to the dependability of the research findings that they can be repeated
either by the researcher or by other researchers using similar research methods
12. Representativeness – refers to the question of whether the characteristics of a sample
drawn properly represents the characteristics of the population from which the sample is
selected
13. Treatments– the different conditions under which experimental and controlled groups
are put are referred to as treatment.
14. Experiment – The process of examining the truth of a statistical hypothesis, relating to
some problem, is known us an experiment.
4.7 Discuss ResearchDesignClassifications? Research Design Classified as follow:
1. Observational or Survey design – based on the method of data collection.
2. Experimental and the ex-post facto- based on ability to manipulate variables
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Experimental design- it is possible to manipulate variables
An ex post facto design- it is impossible to manipulate them
3. Descriptive or causal – based on the purpose of the study
 If the research is concerned with finding out who, what, where, when, or how
much, then the study is descriptive.
 If it is concerned with learning why, that is, how one variable affects another, it is
causal.
4. Cross-sectional or longitudinal – based on the time dimension.
-Cross-sectional studies are carried out at one point in time.
-Longitudinal studies are carried out repeated over an extended period of time
A Case or Statistical Study / Qualitative or Quantitative - The statistical study differs
from the case study in several ways.
5. A Case or Statistical Study - The statistical study differs from the case study in several
ways.
Statistical studies- are based on testing hypotheses that tested quantitatively rather than
qualitatively
Case studies - more emphasis on a full contextual analysis of a limited number of events
and their interrelations (qualitatively)
6. Laboratory research or simulation /the research environment
Studies take place under actual environmental conditions - field Studies
Studies take place under other conditions- laboratory or simulation studies.
3.8 How to Choose a Research Design? The choosed research design should be
answered the following questions:
1. Does it adequately test the hypothesis? - Hypotheses determine participants,
variables measured & data analysis methods.
2. Does it identify & control irrelevant factors? – Eliminate alternative explanations
for results to increase confidence in cause-effect conclusion (internal validity).
3. Are results generalizable? – Replicate to other samples and other contexts.
4. Can the hypothesis be rejected or retained via statistical way?- Need reliable
measures & Need large enough sample to detect true effect & avoid errors
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
5. Is the design efficient in using available resources? – Optimal balance between
research design, time, resources and researcher expertise.
3.9 Explain the Types and Sources of Data? Data can be collected from primary and
secondary sources.
Primary data - refer to information obtained firsthand by the researcher on the variables of
interest for the specific purpose of the study.
Examples of sources of primary data are individuals, focus groups, panels of respondents
specifically set up by the researcher and from whom opinions may be sought on specific
issues from time to time
 The internet could also serve as a primary data source when questionnaires are
administered over it.
Secondary data - refer to information gathered from sources already existing
Example of secondary sources is company records or archives, government publications,
industry analyses offered by the media, websites, the internet, and so on.
3.9 Quantitative Research Vs Qualitative Research?
a) Quantitative Research – It is concerned with generalization of data in quantitative
form.
Nature of Quantitative Research: It involves study of data which can be
quantitatively expressed: It can be sub-divided into three parts:
1. Inferential Approach: It is normally a survey research which is done to conclude
that sample possesses same characteristics of population form which it selected.
2. Experimental Approach: research is conducted under a controlled research
environment and some variables are manipulated to observe their effect on other
variables.
3. Simulation Approach: This approach involves construction of an artificial
environment within which relevant information and data can be generated.
 For these all quantitative research, the primary data can be collected by using
survey methods, namely through questionnaires, structured interviews and
structured observation
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
b) Qualitative Research: This approach involves study of non-quantitative data i.e.
characteristics or attributes, attitude opinion or behavior.
 Qualitative Research - is a function of researcher’s insight and impressions.
 It involves use of techniques such as depth/unstructured interview, group
interview, participant observation, projective techniques (Word associations,
Sentence completion) etc.
 3.10. What Scales of data measurement in research?
 A Scale may be defined as “Series of items arranged according to value for the
purpose of quantification”.
 It can also defined as measuring instrument intended to measure and record the extent
to which test products possess characteristics
 The purpose of scaling is to represent, usually quantitatively, an item's, a person's, or
an event's place in the spectrum.
3.11. What are the four primary scales of measurements? The four primary scales of
measurements are:
a) Nominal Scale
b) Ordinal Scale
c) Interval Scale
d) Ratio Scale
(a) Nominal Scale – Nominal scale is simply a system of assigning numbers, symbols or letters to
events in order to label them. E.g. Sex can be labelled as (0 = female, 1 =male)
- The typical applications of nominal scale is in classification of responses by a social class, like
or dislike, yes or no, male or female and so on.
(b) Ordinal Scale – The ordinal scale allows the respondents to rank some alternatives by some
common characteristics.
 It simply places events in order, but there is no attempt to make the intervals of the scale equal
in terms of some rule.
 Rank orders represent ordinal scales and are frequently used in research relating to qualitative
phenomena.
 The use of an ordinal scale implies a statement of ‘greater than’ or ‘less than’.
E.g. education level, performance level, (top ten videos in 2018)
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
(c) Interval Scale – the intervals are adjusted in terms of some rule that has been established
as a basis for making the units equal.
 A number of mathematical and statistical operations including addition, subtractions
and computations of the mean can be performed on the interval-scaled data.
 It focuses on difference or distance matters orders – has arbitrary zero value. (No true
zero) e.g. Temperatures (0F, 0C)
(d) Ratio scale – has absolute or true measurements. It represents the actual amounts of variables.
 Measures of physical dimensions such as weight, height, distance etc. come under this
category.
 In general, all statistical techniques are applicable with ratio scales and all mathematical
operations that one can carry out with real numbers can also be carried out with ratio
scale values.
 Multiplication and division can only be used with the ratio scale, but not with other
scales.
3.12 What are Criteria for Good Measurement? Sound measurement must meet the tests of
validity, reliability and practicality.
1. Test of Validity- indicates the degree to which an instrument measures what it is supposed to
measure.
2. Test of Reliability - A measuring instrument is reliable if it provides consistent results.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
3. Test of Practicality - can be judged in terms of economy, convenience and interpretability.
-Economy Consideration- suggests that some trade-off is needed between the ideal research
project and that which the budget can afford.
- Convenience Test – suggests that the measuring instrument should be easy to administer.
- Interpretability Consideration- is important when the researcher easily interpret the results.
The measuring instrument, in order to be interpretable, must be supplemented by:
a) detailed instructions for administering the test
b) scoring keys
c) evidence about the reliability, and
d) Guides for using the test and for interpreting results.
3.13.What are Attitude Measurement Scales?
Attitude may be defined as the degree of positive or negative affect associated with some
psychological object.
 Attitude comprises of three components.
1. A cognitive component – a person's belief or information about the object.
2. An affective component - a person's feeling about the object such as "like" or "dislike",
`"good" or "bad“.
3. A behavioral component - a person's readiness to respond behaviorally to the object.
Attitudes can be measured using the following procedures / approaches:
1. Self-reporting - subjects are asked directly about their attitudes.
2. Non-comparative scales – each object is scaled independently of the others and the
resulting data generally assumed to be interval or ratio scaled.
 Non-comparative scales include graphic rating and itemized rating scales.
 The rating scale gives a qualitative description of a number of characteristics of an
individual and has forms as ‘like. Dislike’, ‘above average, average, below
average’, or other classifications with more categories such as ‘excellent- good-
average- below average- poor’, and so on.
3. Graphic Rating Scale: Stressing Pictorial Visual Communications with a graphic
continuum
4. Itemized Rating Scales- numerical scale, presents a series of statements from which a
respondent selects one as best reflecting his/her evaluation For example: The commonly
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
used itemized rating scales are the Likert, Semantic and differential scales
3.13 What are Attitude Rating Scales Construction Techniques?
1. Simple Attitude Scaling:
In its most basic form, attitude scaling requires that an individual agree/disagree with a statement
or respond to a single question.
This type of self-rating scale merely classifies respondents into one of two categories to respond
agree and Disagree on the statement they asked.
Example, one can use this scale to measure tax compliance attitude of taxpayers using self-rating
scale as follow;
No Statement Agree Disagree
1 Tax liability is the responsibility of citizenship
2. Category Scales – is a more sensitive measure than a scale having only two response
categories - it provides more information. For example:
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
3. The Likert Scale: - An extremely popular means for measuring attitudes.
Respondents indicate their own attitudes by responding alternatives: “strongly agree”,
“agree”, “uncertain”, “disagree”, and “strongly disagree”.
Likert Scale for Measuring Attitudes towards Tennis by stating, it is more fun to play
a tough, competitive tennis match than to play an easy one.
___Strongly Agree
___Agree
___Not Sure
___Disagree
___Strongly Disagree
3.14 What is Sampling Design? Before sampling design it is possible to know the following
concepts:
 Population/universe- The aggregate of all the units or total elements from which the
survey sample is actually selected to make inference.
 Sample- A part of population/universe
 Sampling (Sample design) - Process of drawing a sample from a large population
 Sampling frame- List of sampling units from which a sample will be taken
List the size steps involved in sampling? The 6 steps involved in the sampling
are illustrated as follow:
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Let see one by one:
#1. Defining the population -defining the target population implies specifying the subject of the
study or which elements (items) are included, as well as where and when.
#2. Census Vs Sample - once the population has been defined, the researcher must decide
whether the survey is to be conducted among all members of the population or only on a subset of
the population. That is, a choice must be made between census and sample
Census
 Studying the whole population
 Data derived through census are
highly reliable.
 Census data yield much more
information than sample
 Investigating each elements of
the population is expensive
 Takes too long and consumes
too much energy
 Enables to make misleading
conclusion
 No Need for specialized
knowledge
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Sample
 Studying subset of the population
 Save time and money (it is
economical than census).
 Enable us to more accurate
measurement
 Enables us for testing and making
inference to population
 Less accurate data than the
census technique.
 Leads to misleading conclusion if
selected arbitrarily
 Need for specialized knowledge
What are conditions necessitates to sampling technique is used under the
following conditions? Sampling technique is used under the following conditions:
1. Vast data - When the number of units is very large
2. When 100% accuracy is not required
3. Infinite population - If the population is unlimited
4. When census is impossible –if study focus on particular small group
5. Homogeneity- – If all units of the population are similar
What are essentials of an ideal sample? An ideal sample should fulfil the following
four basic characteristics. These are:
1. Representativeness – An ideal sample must represent adequately the whole
population.
2. Independence – Each unit should be free to be included in the sample.
3. Adequacy: The number of units included in the sample should be sufficient to
enable derivation of conclusion applicable for the whole population.
4. Homogeneity: The element included in the sample must bear likeness with other
element.
#3. Sample design
Specification of sample design includes the method of selecting individual sample
unit involves both theoretical and practical considerations.
Sample design should answer the following:
What type of sample to use? - Different types of samples are considered, examined
and appropriate sampling technique is selected.
What is the appropriate sample unit? Sampling unit can be:
 Primary sampling unit: Units selected in the first stage of sampling
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
 Secondary sampling unit: A unit selected in the second stage of sampling
What frame (list of sampling unit) is available for the population?
Sample frame is the list of elements from which the sample is drawn. It is a physical list of
the population elements. The sample frame should not include elements not in the defined
population.
How are refusals and non-response to be handled? Whether additional sampling units
are to be chosen as replacement and if so, how these are to be selected. Such issues and
the like should be planned well ahead.
#4. Sample size determination – obtaining the number of elements in sample and
precision of the study are directly related.
 The larger the sample size the higher is the accuracy.
Methods of Determining sample size - There are a number of sample size determination
methods.
1. Personal judgments - The personal judgment and subjective decision of the
researcher in some cases can be used as a base to determine the size of the sample.
2. Budgetary approach - sample size is determined by the available fund for the
proposed study
Degree of Variability- the attributes being measured refers to the distribution of attributes in the
population.
-The more heterogeneous a population, the larger the sample size required to obtain a given level
of precision.
-The less variable (more homogeneous) a population, the smaller the sample size is required.
What are two Sampling Techniques? Sampling techniques are basically of two types namely,
probability sampling and non-probability sampling.
A) Probability sampling - equal chance of being included in the sample (is called random)
B) Non-probability sampling - unequal chance of being included in the sample (is called non-
random)
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
A) Probability sampling-
Five Types of probability sampling (see examples by your-self)
1. Simple Random Sampling - unrestricted random sampling: each unit in the each unit has an
equal chance of being in the sample.
2. Systematic Sampling – first unit is selected systematically, by dividing sample size (n) for
total population (N) = (N/n) to obtain the sampling interval then sample will be selected based
on this interval.
3. Stratified Sampling- population should be classified to homogeneous group first; then
stratified sampling technique is used in order to obtain a representative sample from each
group or strata.
4. Cluster Sampling - Area Sampling ( If the total area of interest happens to be a big one, a
convenient way in which a sample can be taken is to divide the area into a number of smaller
non-overlapping areas).
5. Multi-Stage Sampling- Items are selected in different stage at random. Multi stage sampling
is a further improvement over cluster sampling.
B) Non-probability Sampling- non-random sampling
Non-probability sampling technique does not give equal chance that each element of the
population will be included in the sample.
Four Types of Non-probability Sampling are:
I. Quota Sampling
II. Judgment sampling
III. Snowball sampling
IV. Convenience sampling
I) Quota sampling – This is a form of Non-probability Sampling involving selection of
quota groups of accessible sampling units by traits such as sex, age, social class, etc.
II) Judgment sampling- (Purposive or deliberate) sampling
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
 There is deliberate selection of sample units that confirm the predetermined
criteria
 Investigator has complete freedom in choosing the sample according to his wishes
and desire.
III) Snowball sampling- Multiplicity sampling
 Building up a list or sample of a special population by using an initial set of its
members as informants then select others again and again
IV. Convenience sampling- Selecting sample units in a just hit & miss fashion
 This sampling technique is not scientific and has no value as a research technique.
Method of Data Collection
 The collection of data refers to purposive gathering of information relevant to the
subject matter of study and as per requirement of research.
 The method to be selected for data collection depends upon the nature, purpose and
scope of enquiry on the one hand and the availability of resources and time on the
other hand.
Where do data come from? From primary and secondary sources
 Primary Data – is the data obtained firsthand and is collected by researcher himself
through questionnaire, interviews, observations etc.
 Secondary data – data collected, compiled or written by other researchers and
collected through review of Books, journals, newspapers, .
Primary data sources
- Individuals, focus groups, panels of respondents set up by the researcher and internet
could also serve as a primary data source when questionnaires are administered over it
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
 Methods of collecting primary data - Commonly used methods of collecting primary
data are discussed below:
 Observation method
 Interview
 Self-administered
Questionnaires
 Schedule (Interview
Questionnaires)
 Focus Group Discussion
(FGD)
 In-depth interview
 Other methods / Etc.
Secondary data sources
- Company records or archives, government publications, industry analyses offered by
the media, web sites, the internet, and the environment or particular settings and events
may themselves be sources of data, as for example, studying the layout of a plant.
Characteristics of Secondary Data
- Reliability of data
- Suitability of data
- Adequacy of data
Methods of collecting secondary data - Commonly used method of collecting secondary data:
 Document review
Ethical Issues in Social / Business Research
 Ethics in business research refers to a code of conduct or expected societal norm of
behaviour while conducting research.
 Ethics bridges the gap between laws and actual practices.
In research ethical issues are concerns of the three major stakeholders:
 the researcher or investigator
 the subject or respondent, and
 the sponsor or client or financier
Ethical principals in respected in the research are
- Honesty - Objectivity
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
- Integrity
- Carefulness
- Openness
- Respect for Intellectual Property
- Confidentiality
- Responsible Publication
6. Summary Note on Chapter Five: (Developing the ResearchProposal)
6.1 What is the research proposal?
 The research proposal can be defined as a written statement of the research design.
 It always includes a statement explaining the purpose of the study (research
objectives) or a definition of the problem.
 It systematically outlines the particular research methodology and details of the
procedures that will be utilized at each stage of the research process.
 Normally a schedule of costs and deadlines will be included in the research
proposal.
 Preparation of a research proposal forces the researcher to critically think through
each stage of the research process.
 What information will be obtained and what research procedures will be
implemented have to be clearly specified so others may understand their exact
implication.
 All ambiguities about why and how the research will be conducted must be clarified
before the proposal is complete.
5.1 What are the three key aspects that research proposal should convey? The research
proposal should therefore aim to convey three key aspects of an intended research project:
1. Its objectives and scholarly significance;
2. Your technical qualifications; and
3. The level of funding required.
Let see these three aspects one by one:
1. The objectives and scholarly significance of the proposed study
– The proposal should communicate your specific intentions.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
_This involves a clear overview of the purpose of the proposed study and of its
importance.
2. The technical qualifications of the researcher :
– This will need to be stated, whether you are a student intending to commence with a
Masters or doctoral research program, or a project leader applying for funding support.
– Your experience and level of expertise should be carefully set out, in terms of both
– your knowledge of the subject area
– Your methodological ‘qualifications’ and skills.
3. The level of funding required –
– It goes without saying that all review committees will need to be convinced that the
intended project provides ‘value for money’.
– This, as we shall see, does not necessarily mean that cheapest is always best.
– Instead, it requires that the researcher provides evidence that he or she has carefully
costed the proposed project, and that the level of funding sought is warranted, given both
the aims and objectives of the study and the methods to be used to implement it.
5.3 List the Functions of Research Proposal? Research proposal has the following functions:
– The Research Proposal is a clearly outlined plan submitted to management for acceptance
or rejection.
– It initially performs a communication function – The proposal helps managers decide if the
proper information will be obtained and if the proposed research will accomplish what is
desired.
– It enables the researchers to revise the proposal to meet the client’s information needs as
per client’s assessment
– The proposal needs to communicate exactly what information will be obtained, where it
will be obtained, and how it will be obtained.
– For this reason, proposals must be explicit about, sample selection, measurement,
fieldwork, and so on.
5.4 What are research proposal the reviewers’ assessment criteria?
- The criteria most typically used by review committees to measure the potential of your
research proposal can be listed as:
1) Track record (Researchers experience & qualifications)
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
2) Originality (Potential to generate new knowledge)
3) Feasibility (Possibility within the time & budget frame)
4) Clarity (Clear identification of the problem and methods)
5) Outputs (Usefulness of the research to society).
5.5 Is there a formula for writing successful research proposals?
 There is no a definitive set of instructions on how to write a successful research
proposal.
 The only general rule that must always be adhered to is that the research proposal
should be both concise and complete.
 Other than that, each university research committee or external funding agency will
have its own expectations about the actual format of the research proposal, and some
will be more explicit than others in this respect.
5.6 List the General Format of Research Proposal?
Major components of the research proposal: (preliminary pages)
1. Cover Page: contains:
– Research Title on the top of cover page
– Purpose why the research is conducted
– Name and Address of the investigator (Student researcher)
– Name of the major supervisor and co- supervisor
– Month & year and Place where the proposal is written
- Followed by other preliminary pages Inside the proposal such as:
 Acknowledgement
 Approval sheet for proposal submission
 Table of Contents
 List of Tables
 List of Figures
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
 List of Acronyms
Main body of the proposal should contains the following
1. Introduction: (chapter one) contains the following:
1.1 Background of the study: - General to specific or deductive order is recommended by
including the following pints:
 Definitions and concepts related to the topic
 Global issues and trends about the topic
 Situations in less developed countries or in an industry
 National level
 Regional level
 Organizational level (Supported by Review of Literature)
1.2 Statement of the problem: - (Justification of the study)
 Facts that motivated the investigator to conduct the research
 Exactly specifying and measuring the gap
 Hard facts or quantitative data about the topic for some previous years.
1.3 Research Objectives – Ends to be met in conducting the research
 This shows what the investigator will analyze and how;
 What comparisons to make and at what level
1.3.1 General Objective: Often one statement directly related to the study topic.
1.3.2 Specific Objectives: Often 4-8. Should be Started using “To”.
 What the researcher want to achieve
 What to analyze and compare
 Emanate from general objective
1.4 Research Questions – Questions to be answered to meet the research objectives or produce
implications of the hypothesis.
1.5 Research Hypothesis – Tentative propositions to be tested in the research.
1.6 Significance of the study:-What study gap is there?
 Discuss that study gap and tell to your readers that you are conducting the research to
bridge that gap.
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
 Mention the problem that induced you for the study.
 Benefits of the study (Who may use findings?).
 Mention that who would be users of your (User organizations, other researchers, the
society or the community) the findings when the study is completed.
1.7 Scope of the study: - Scope provides the boundary or framework and should consist of the
following:
 Conceptual scope of the study – variables should tested in the study
 Geographical scope of the study--The place where study will be conducted
 Time scope of the study, and - cross-sectional or time-series
 Methodological scope of the study- who are selected as sample, model used, etc…
1.8 Limitations of the study:
 Limitation is the implication or effect of the scope.
 Limitation identifies potential weaknesses of the study.
 Think about your analysis, the nature of self-report, your instruments, the sample, etc.
 Think about threats to internal validity that may have been impossible to avoid or
minimize-explain.
 This is the place to explain the things that you are not doing and why you have chosen not
to do them – e.g. the literature you will not review (and why not), the population you are
not studying (and why not). Limit your delimitations to the things that a reader might
reasonably expect you to do but that you, for clearly explained reasons, have decided not
to do.
1.9 Scheme of Chaptalization: - organization of the paper
Organization of the chapters to be written Such as, Chapter One: this chapter deals with the
introductory part. It involves introduction, background of the study organization, statement of the
problem, significance of the study, objectives of the study, hypothesis, scope of the study,
limitations of the study, and organization of the study. Chapter Two: Review of Literature:
conceptual and empirical literature. Chapter Three: Research methodology. Chapter Four:
Analysis and Interpretation. Chapter Five: Summary of Findings, Conclusions, and
recommendations.
2. Review of Related Literature
2.1 Concepts and definitions of terminologies directly related to the topic:
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
2.1.1 Define and delimit the dependent variable
2.1.2 Define and delimit the independent variable(s)
2.2 Trace on how the independent variable(s) affect the dependent variable – Empirical review.
Remember that you are supposed to write only the relevant literature and write it in a deductive
order (General to Specific). Moreover, you need to put in mind the following important point in
writing your review of related literature: Adequacy – Sufficient to address the statement of the
problem and the specific objectives in detail.
2.3 conceptual framework of the study – variables incorporated in the model by figure
3. Research Methodology: is a way to systematically solve the research problem and
should contain the following:
3.1 Description of the study area – explain demographic, social, economic, cultural
aspects of study area in which case study fund
3.2 Research design- the master plan of how to go in the research process
3.3 Types and sources of data- secondary and primary sources should be specified
3.4 Study population; - clearly define the aggregate of all the units
3.5 Sample design - Process of drawing a sample from a large population
3.6 Data collection methods – should ensures relevant information
3.7 Data Analysis and presentation- Descriptive and inferential statistics
3.8 Validity Test - quality of the instrument for collecting data
3.9 Reliability test- test random error in measurement
3.10 Ethical Considerations- Ethical principles should be respected in the research
4 Time Schedule and Budget Frame
4.1 Time Schedule – activities will be under taken based on reasonable and realistic time
4.2 Budget Frame: - Realistic and detailed to reflect the activity schedule and convincing for the
financier; reflect real budget.
 References / Bibliography - All authors which are cited in text must be included in
reference using APA, MLA, Harvard referencing styles etc…..
 Annexure / Appendix - should contain Questionnaires, Tables, figures, and interview
guide
=======theEndoftheResearchMethodologyGuide=====
Dilla University College of Business & Economics Department of Accounting and Finance
Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019
Wishnicestudytime&Success!!!

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Research methodology guide prepared by kanbiro orkaido (2019)

  • 1. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide: Prepared by Kanbiro Orkaido (April, 2019) Acknowledgements First of all, I would like to express the unlimited appreciation to Almighty GOD for giving me the chance, capacity, guidance throughout my life, and successful development of this research methodology guide. Because, nothing can be done without the help of GOD. Then, my heartfelt thanks is extended to Dilla University, College of Business and Economics, Department of Accounting and Finance for supporting me in Developing this research methodology guidelines. I am indebted to you all my gratitude and my God bless you all the other people helping me during time of preparing this thesis work. Aim The aim of this research methodology guide is to provide clear understanding for readers by Answering basic questions asked about research methodology, research topics and problems formulation, literature review and hypothesis formulation, research methods and developing the research proposal.
  • 2. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Summary Note on Chapter One: (Introduction to research methodology) 1. What is the research? Research is the search for knowledge through scientific and systematic method of finding solution to a problem. From the above definition, we can conclude that-Research refers to the systematic method consisting of, Formulating the problem, Formulating a hypothesis, Collecting the fact or data, Analyzing the facts and Reaching to certain conclusions either in the form of solutions towards the concerned problem or in certain generalizations for some theoretical formulation. 2. What is the difference between research methods and methodology? Research methods can be defined as all those techniques that the researchers use in performing research operations. It is the one component of the research methodology. In other hand research methodology can be understood as science of studying how research is done scientifically. The scope of research methodology is wider than that of research methods 3. What is the research objective? Research objective can be interpreted as purpose or aim of any research planned to be achieved by the researcher. Research objective can be classified into a number of following broad groupings. a) To gain familiarity with a phenomenon or to achieve new insights into it (exploratory research studies); b) To accurately portray the characteristics of a particular individual, situation or a group (studies with this object in view are known as descriptive research studies); c) To determine the frequency with which something occurs ( diagnostic research studies); d) To test a hypothesis of a causal relationship between variables (hypothesis-testing research studies). 4. Discus the classification and type of research? Physical sciences -Deal with things, which can be put to laboratory tests under guided conditions. These researches deal with physical phenomena upon which man has complete control. Researches in social sciences
  • 3. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 - Are based on human behavior, which is influenced by so many factors such as physical, social, temperamental, psychological and economic There are five types of researches. These are: a) Descriptive vs. Analytical  Descriptive research  Includes surveys and fact-finding enquiries of different kinds.  Purpose is description of the state of affairs as it exists at present.  The researcher has no control over the variables; he can only report what has happened or what is happening.  Also known as statistical research and answers the W-H questions such as who, what, where, when, "why" and how.  Also known as statistical research and answers the W-H questions such as who, what, where, when, "why" and how. For example, frequency of shopping, preferences of people etc.….  Analytical Research In analytical research, the researcher has to use facts or information already available, and analyze these facts to make a critical evaluation of the material. b) Applied vs. Fundamental Applied research - Aims at finding a solution for an immediate problem facing a society or an industrial/business organization Fundamental research - Is mainly concerned with generalizations and with the formulation of a theory c) Quantitative vs. Qualitative: Quantitative research -Is based on the measurement of quantity or amount It is applicable to phenomena that can be expressed in terms of quantity, For Example, identifying the determinants of profitability (ROA) of business organizations Qualitative research is concerned with qualitative phenomenon, i.e., phenomena involving quality or kind. For instance, when we are interested in investigating the reasons for human behavior (Motivation Research) d) ) Conceptual vs. Empirical (Experimental)
  • 4. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Conceptual research is that related to some abstract theory. It is generally used by philosophers and thinkers to develop new concepts. 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 which are capable of being verified by observation or experiment. e) Some Other Types of Research: 1. Time point of view can be classified as cross-sectional and longitudinal research. Cross-sectional research is the research is confined to a single time-period, whereas the longitudinal research is carried on over several time-periods. 2. Depending upon the environment in which it is to be carried out. Research can be field- setting research or laboratory research depending upon the environment in which it is to be carried out. 3. Clinical or diagnostic research - Such research follow case-study methods or in-depth approaches to reach the basic causal relations. Such studies usually go deep into the causes of things or events that interest us, using very small samples and very deep probing data gathering devices. 4. exploratory or it may be formalized - The objective of exploratory research is the development of hypotheses rather than their testing, whereas formalized research studies are those with substantial structure and with specific hypotheses to be tested. 5. Historical research - is that which utilizes historical sources like documents, remains, etc. to study events or ideas of the past, including the philosophy of persons and groups at any remote point of time. 6. Conclusion-oriented and decision-oriented- While doing conclusion-oriented research, a researcher is free to pick up a problem, redesign the enquiry as he proceeds and is prepared to conceptualize as he wishes. Decision-oriented research- is always for the need of a decision-maker and the researcher in this case is not free to embark upon research according to his own inclination. Operations research is an example of decision-oriented research since it is a scientific method of providing executive departments with a quantitative basis for decisions regarding operations under their control.
  • 5. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 5) What are Essentials of qualitative research approach? Qualitative Research is approach involves study of non-quantitative data i.e. characteristics or attributes, attitude, opinion or behavior using of techniques of data collection such as unstructured interview, participant observation, and projective techniques in order give researcher’s insight and impressions. 6) What Is The Case Study Method and its Purpose? The case study method is a very popular form of qualitative analysis and involves a careful and complete observation of a social unit, i.e., a person, a family, an institution, a cultural group or even the entire community.  It is a method of study in depth rather than breadth  It emphasis on the full analysis of a limited number of events  It is an intensive investigation of the particular unit under consideration Purpose of Case Study Case study method is used when it is:  If difficult to generalize from a case study but possible to generalize, or test, a theory.  If not possible to adopt a sampling approach  It enables us to make small generalizations' can be made about a particular case For example, you could test the theory that senior manager involvement leads to increased job satisfaction and productivity amongst lower grades of staff. 7) What is Ethnographic Research Approach? Ethnographic Research Approach is fundamentally used in anthropology and allows the fieldworker to use the socially acquired and shared knowledge available to the participants to account for the observed patterns of human activity. It is based on what are termed naturalist modes of inquiry, such as participant observation, within a predominantly intuitivist framework. 8) List and explain the 13 series of steps necessary to effectively carry out research (research process)? 11 steps in conducting the research are:
  • 6. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 (1) Formulating the research problem; - First step in problem formulation is - Symptom Detection in order to specify the Problem and opportunity. Problem formulated means 50% it has solved as supported by Albert Einstein “the formulation of the problem is often more essential than its solution” (2)Review of Literature: involves the review of concepts, theories and previous research findings regarding the problem of your study in order to develop research gaps and hypothesis. (3) Formulation of ResearchObjectives, Questions and Hypothesis: - based on literature review and discussion the problem with the colleagues. 4. Operationalization of Concept:-Define the concepts to be used in the study & construct scale for measuring variables 5. Preparation of the research plan or design:-Prepare master plan for your study 6. Determine the sample design: -Define study population clearly even in terms of number before selecting the appropriate sampling techniques using (probability and /or non-probability sampling) then determine the sample size. 7. Construct tools for data collection: such as Observation, Questionnaire, Personal interview, and telephone interview for primary data but document Review for secondary data 8. Collection of data: Primary data from primary sources and Secondary data from secondary sources. 9. Processing of data: consists of Editing, Coding, and Classification, Transcription or decoding and Tabulation. 10. Analysis of data: Conduct descriptive analysis like Percentage, Average, Time series analysis, and Index number analysis - Descriptive analysis should be made if entire population is taken for the study.
  • 7. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 11. Hypothesis testing (inferential analysis) using Chi-Square test, F-test, Z-test, T-test and regression and correlation analysis -Inferential analysis can be applied if sample is taken from population, to infer the characteristics of sample on population from which sample has been drawn. 12. Interpretation and Generalization: includes draw meaning from the analysis to reach on conclusion and compare your conclusion against your set hypothesis. See whether conclusions are applicable universally and Make generalization. 13. Report Writing: is an effective communication of the research findings to the Society, Clients, Government, Industries, Other Researchers, Scholars, and Libraries etc.  In the preliminary pages with Roman Numbers,  In Main text: should consist of introduction (use Arabic Numbers for pagination), followed by Main reports, Summary of findings, Conclusion, recommendation and direction for the future research. 8) What are motives for doing research? The possible motives for doing research may be either one or more of the following: 1. Desire to get a research degree along with its consequential benefits; 2. Desire to face the challenge in solving the unsolved problems 3. Desire to get intellectual joy of doing some creative work; 4. Desire to give service to society; 5. Desire to get respectability. 9) What are Characteristics of Good Research? Good research has the following characteristics:  Good research is systematic: - means that research is structured with specified steps in accordance with the well-defined set of rules.  Good research is logical:- research is guided by the rules of logical reasoning  Good research is empirical: - It implies that research is related basically to aspects of a real situation and abases for external validity to research results.  Good research is replicable: - characteristic allows research results to be verified by replicating the study and thereby building a sound basis for decisions. 10) List the Criteria’s of Good Research? Good fulfils the following criteria:
  • 8. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 1. The purpose of the research should be clearly defined and common concepts be used. 2. The research procedure used should be described in sufficient detail way 3. The procedural design of the research should be carefully planned to yield results that are as objective as possible. 4. The researcher should report with complete frankness 5. The validity and reliability of the data should be checked carefully. 6. Conclusions should be confined to those justified by the data of the research. 7. Ethical issues have to be considered carefully. 7. Greater confidence in research is necessary to ensure the researcher’s integrity Summary Note on Chapter Two: (Research Topics and Problems Formulation) 2.1 Choosing a Research Topic – is first activity in doing research The following are a set of guidelines which you might wish to follow in the process of selecting the project/thesis/dissertation topic. 1. Focusing on a Research Topic: focusing on topic results in many problems. To solve the problems in focusing on Research Topic the researcher can:  scope his/her research by choosing a research ‘area’ defined in terms of a broad field of study such as Accounting, Auditing, Finance, and so on.  Identify a particular ‘field’ within the broad area—for example, ‘Internal Auditing’ would be a field within ‘Auditing’.  Focus on a specific ‘aspect’ of that field. For example, a Masters student selected the following topic: ‘Performance of Internal Audit’ this is only to narrow down the topic. For Example:
  • 9. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 2. Sources of Research Topic: Topics may arise from a number of sources such as:  work experience  committee reports  academic and professional journals,  reports in the media,  local meetings of professional bodies  consultancy firms  Suggestions for further research by dissertations 2. Some Characteristics of a Good Research Topic: All characteristics should be checked against each topic proposed are as the follow:  The Topic should Your Interest  You should Already Know about the Topic  The difficult of the research is likely to goes with level of the level of qualification  Complexity of the Subject Matter should be relatively low in relation to reference materials on topic  The research topic should be Ease of Data Access:  Time Required for Completion should not out researcher’s control  The topic should leads to Financial support  Availability of Expertise should satisfied but do not over-depend on other people  Value of the research should be judged primarily by its problem-solving ability and research competence (your future plans should be considered). 2.2. Discus about Formulating a ResearchProblem? The first and foremost step happens to after selecting and properly defining a research problem. Because, problem well defined is a problem half solved. What is the Meaning of Research Problem? A research problem, in general, refers to some difficulty which a researcher experiences in the context of either a theoretical or practical situation and wants to obtain a solution for it.
  • 10. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 What are Components of research problem? The components of research problem are:  the decision maker and the objectives  the environment of the problem  alternative courses of action  a set of consequences that relate to courses of action  the occurrence of events not under the control of the decision maker and  A state of doubt as to which course of action is best. 1.3 What are characteristics of good research problem? The characteristics of research problem are: 1. A research problem must be “researchable” 2. It must has theoretical or practical significance 3. A research problem must interest all concerned bodies 4. It must have both conceptual and empirical literature or it must have access to relevant data 2.4 What are Criteria for selecting a research problem? The Criteria for selecting a research problem are:  Subject which is overdone should not be normally chosen  it will be a difficult task to throw any new light  Controversial subject should not become the choice of an average researcher  Subject which is overdone should not be normally chosen  it will be a difficult task to throw any new light  Controversial subject should not become the choice of an average researcher 2.5 What is the statement of the problem?  A Problem Statement is a description of a difficulty or lack that needs to be solved or at least researched to see whether a solution can be found.  It can also be described as either a gap between the real and the desired or a contradiction between principle and practice.  The ultimate goal of a problem statement is to transform a generalized problem (something that bothers you; a perceived lack) into a targeted, well-
  • 11. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 defined problem one that can be resolved through focused research and careful decision-making  Writing a Problem Statement should help you clearly identify the purpose of the project 2.6 What is the purpose of clearly defining the Problem Statement? It is clearly defined because:  The problem to be investigated must be defined unambiguously and it will help to identify relevant data from the irrelevant ones.  A proper definition of research problem will enable the researcher to be on the track whereas an ill-defined problem may create hurdles. The Questions like: 1) What data are to be collected? 2) What characteristics of data are relevant and need to be studied? 3) What relations are to be explored? 4) What techniques are to be used for the purpose? And 5) Similar other questions crop up in the mind of the researcher who can well plan his strategy and find answers to all such questions only when the research problem has been well defined. 2.7 What are steps in defining the Problem Statement? The steps in defining the Problem Statement are: 1) First define the Statement of the problem in a general way, by keeping in view either some practical concern or some scientific or intellectual interest. 2) Understanding the nature of the problem by disusing with different concerned bodies 3) Surveying the available literature concerning the problem at hand 4) Developing the ideas through discussions 5) Rephrasing the research problem: (reformulation of the problem) 6) Technical terms and words or phrases, with special meanings used in the statement of the problem, should be clearly defined. 7) Basic assumptions or postulates (if any) relating to the research problem should be clearly stated.
  • 12. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 8) A straight forward statement of the value of the investigation (i.e., the criteria for the selection of the problem) should be provided. 9) The suitability of the time-period and the sources of data available must also be considered by the researcher in defining the problem. 10) The scope of the investigation or the limits within which the problem is to be studied must be mentioned explicitly in defining a research problem. Note: A good statement of Problem should be:  Address a gap  be significant enough to contribute to the existing body of research  be one that will lead to more research  renter itself to be investigated via collection of data  be interesting to the researcher and suit his/her skills, time and resources  be ethical  the problem statement and background information clearly described  the research objectives obtainable and realistic  the principal work tasks concisely stated and do they appear to be reasonable  the estimated research duration and cost seem appropriate for the proposed research Summary Note on Chapter Three: (Literature Review and Hypothesis Formulation) 3.1 What is the review of Literature?
  • 13. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Literature review is an examination of already existing materials like books, articles, reports of conferences, findings of other researchers’ from thesis or dissertation and other similar sources to have clear understanding about the topic in hand and to develop background of the study, statement of the problem, objectives, hypothesis and conceptual framework of the study that can help the researcher in the journey of research work (Kanbiro, 2018). 3.2 What is the importance (out comes) of well-developed literature review? Review of Literature has the following importance: it helps to understand what has already been done It enables you to sharpen and focus your initial research questions or even suggest new research questions. It should provide the researcher with a wide and deep knowledge of the theoretical, empirical and methodological issues within your chosen research topic. It serves as a ‘bridge’ between your research questions and your research findings. It enables you to speak with authority on your research topic and the wider subject area.
  • 14. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 3.3 General Points in Reviewing Literature are: there, are some questions which you should keep in mind when studying academic literature. These are:  Is there a theoretical framework?  What is it and how does it fit into this topic?  Does the work provide links to other’s work in the topic?  Is there an empirical aspect to the work?  Does the work relate to a specific social group?  Does it relate to a particular place?  How applicable might it be outside the latter two?  How old is the work?  Is it still valid? Besides, summarizing the literature review should be done in the following terms:  What does the previous research tell us about this topic?  What does it not tell us?  What are the key weaknesses in terms of theory, methods and data? 3.4 What are sources and how to obtaining them? Many sources of literature including journals, books, reports, abstracts, and electronic websites, among others.  Literature searching involves a systematic and methodical search of published sources of information to identify items relevant to a particular requirement.  Why Do a Search?  To get help in topic selection  To assess a topic’s originality and feasibility.  To discover information that you can use in your actual research a) Meaning of Hypothesis The word hypothesis is a compound of two words, “hypo” and “thesis”. Hypo means, under or below and thesis means a reasoned theory or rational viewpoint. Hypothesis would mean a theory, which is not fully reasoned. It is assumption or some supposition to be proved or disproved It can be defined as a formal question that researcher intends to resolve a research hypothesis is a predictive statement When to develop the hypothesis? Hypothesis formulation is employed when the state of the existing knowledge and theory permits formulation of reasonable prediction about the relationship among variables.
  • 15. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 b) Rules should be followed in developing hypothesis The variables must be clearly specified and measurable by some techniques we know The relationship between them must be stated precisely. 3.7 What is the importance of Hypothesis? A well-grounded hypothesis provides the following advantages:  Represents specific objective, which determines the nature of the data needed to test the proposition.  Offer basis for selecting the sample, the research procedure, and the statistical analysis needed.  Keeps the study restricted in scope thereby preventing it from becoming too broad  Sets a framework for reporting the conclusion of the study. 3.8 What are Criteria of usable hypotheses: (Characteristics of hypothesis)? 1) Hypotheses should be clearly and precisely formulated.
  • 16. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 2) Hypotheses should be formulated in such way that, they can be tested or verified (should be testable). 3) Hypothesis should state explicitly the expected relationship between variables. 4) Hypotheses should be limited in scope. Hypotheses of global significance are not usable as they are not specific and simple for testing and drawing conclusions. 5) Hypotheses should be consistent with the known facts. 6) Hypotheses should be grounded in a well-established facts, theories or laws. 7) Hypotheses should be stated as much as possible in simple terms. 8) The simple statement helps to gain the following advantages 9) The hypotheses selected should be amendable to be tested within a reasonable time. 10) Hypothesis must actually explain what it claims to explain; it should have empirical reference. 3.9 How to Choosing Variables to Study? The term variable is an important one in research.  A Variable is defined as anything that varies or changes in value.  A variable generally is anything that may assume different numerical or categorical values. For example weight, height, as people’s attitudes may vary from positive to negative, sex; incomes are all examples of variables.  Key variables should be identified in the problem definition stage.  In statistical analysis, a variable is identified by symbol such as X. Categories or numerical values may then be associated with this symbol. 3.10 Types of variables in the study based on scale of measurement are? 1. Categorical variables - values cannot be measured numerically but ranked or ordered. For Example age category of students, education level 2. Nominal variables (groups or classes)-impossible to define the category numerically or to rank it. For Example, variable “sex” may be categorized as male or female; sex is therefore an ordinal variable 3. Numerical Variable – sometimes termed as ‘quantifiable’, and is those whose values are measured or counted numerically as quantities.  Numerical variable further divided as continuous or discrete variable.
  • 17. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 -Continuous- variable - are those whose values can theoretically take any value (sometimes within a restricted range) provided that you can measure them accurately enough. For example, data such as furnace temperature, Sales volume, age, salary, delivery distance and length of service are therefore continuous data -Discrete variables – can only be expressed in whole numbers. For example number of children, the number of mobile telephones manufactured or customers. 3.11 What is the difference between dependent variable and independent variable in the research? A dependent variable is a criterion or a variable that is to be predicted or explained. Whereas, an independent variable is a variable that is expected to influence the dependent variable  For example, average hourly rate of pay may be a dependent variable that is influenced by an independent variable such as number of years of experience, qualifications…  If we say that height depends upon age, then height is a dependent variable and age is an independent variable.  In the topic tax compliance attitude is influenced by gender, age, income level, peer influence, simplicity of tax system etc. “tax compliance attitude is dependent variable where other variables such as gender, age, income level, peer influence, simplicity of tax system are independent variables. 5.SummaryNote on ResearchMethods 5.1 What is the research design? Research design can be defined as:  It is a plan for collecting and analyzing data in an economic, efficient and relevant manner.  It is a plan of organizing framework for doing the study and collecting the necessary data.  In other words, research design is blue print for collection, measuring and analysis of data.  It is a ‘glue’ that holds all of following elements in a research together. Such as: – A clear statement of the research problem;
  • 18. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 – Procedures and techniques to be used for gathering information; – The population to be studied; – Methods to be used in processing and analyzing data _ Indicate the population to be studied and methods to be used in processing and analyzing the data 5.2 What are important features of research design? 1. A plan- contain a clear statement of the research problem and specifies the source and types of information relevant to the research problem 2. A strategy- specifying which approach will be used for gathering the data 3. The time and cost budgets- tentatively includes the time and cost budgets, since most studies are done under these two constraints. 4.3 The designing decisions take place in respect of asking the following questions? _What is the study about? – Why is the study being made? – Where will the study be carried out? – What type of data is required? –Where can the required data be found? – What periods of time will the study include? – What will be the sample design? – What techniques of data collection will be used? – How will the data be analyzed? – In what style will the report be prepared? 4.4 Why need for research design? Research design is necessary because:  It facilitates the smooth sailing of the research operation  It makes research project as efficient as possible  Help to yield maximum information with minimum expenditure, time and effort.  It helps the researcher to organize his/her ideas in a form where by it will be possible for him/her to look for flaws and inadequacies: 4.6 List the Important Concepts Relating to Research Design? The important concepts relating to research design are: 1. Dependent variable: - variable to be predicted or explained 2. Independent variable: - is a variable that is expected to influence the dependent variable. 3. Extraneous variable:- Independent variables that are not related to the purpose of a study, but may affect the dependent variable
  • 19. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 4. Control:- One important characteristic of a good research design it to minimize the influence of extraneous independent variables(s). 5. Confounded relationship – When the dependent variable is not free from the influence of extraneous variable(s), the relationship between the dependent and independent variables is said to be confounded/ by an extraneous variable(s). 6. Experimental and non-experimental hypothesis-testing research – When the purpose of research is to test a research hypothesis, it is termed as hypothesis-testing research. 7. Research in which the independent variable is manipulated is termed ‘experimental hypothesis-testing research’ and a research in which an independent variable is not manipulated is called ‘non-experimental hypothesis-testing research’ 8. Experimental and control groups – in an experimental hypothesis-testing research when a group is exposed to usual conditions, it is termed as a ‘control group. But when the group is exposed to some special condition, it is termed an ‘experimental group 9. Causation and Correlation- Causation – refers to the cause and effect relationship between two or more variables whereas, Correlation – refers to the regular relationship between the dependent and the independent variables. 10. Validity– refers to the problem of whether the data collected is the true picture of what is being studied. 11. Reliability – refers to the dependability of the research findings that they can be repeated either by the researcher or by other researchers using similar research methods 12. Representativeness – refers to the question of whether the characteristics of a sample drawn properly represents the characteristics of the population from which the sample is selected 13. Treatments– the different conditions under which experimental and controlled groups are put are referred to as treatment. 14. Experiment – The process of examining the truth of a statistical hypothesis, relating to some problem, is known us an experiment. 4.7 Discuss ResearchDesignClassifications? Research Design Classified as follow: 1. Observational or Survey design – based on the method of data collection. 2. Experimental and the ex-post facto- based on ability to manipulate variables
  • 20. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Experimental design- it is possible to manipulate variables An ex post facto design- it is impossible to manipulate them 3. Descriptive or causal – based on the purpose of the study  If the research is concerned with finding out who, what, where, when, or how much, then the study is descriptive.  If it is concerned with learning why, that is, how one variable affects another, it is causal. 4. Cross-sectional or longitudinal – based on the time dimension. -Cross-sectional studies are carried out at one point in time. -Longitudinal studies are carried out repeated over an extended period of time A Case or Statistical Study / Qualitative or Quantitative - The statistical study differs from the case study in several ways. 5. A Case or Statistical Study - The statistical study differs from the case study in several ways. Statistical studies- are based on testing hypotheses that tested quantitatively rather than qualitatively Case studies - more emphasis on a full contextual analysis of a limited number of events and their interrelations (qualitatively) 6. Laboratory research or simulation /the research environment Studies take place under actual environmental conditions - field Studies Studies take place under other conditions- laboratory or simulation studies. 3.8 How to Choose a Research Design? The choosed research design should be answered the following questions: 1. Does it adequately test the hypothesis? - Hypotheses determine participants, variables measured & data analysis methods. 2. Does it identify & control irrelevant factors? – Eliminate alternative explanations for results to increase confidence in cause-effect conclusion (internal validity). 3. Are results generalizable? – Replicate to other samples and other contexts. 4. Can the hypothesis be rejected or retained via statistical way?- Need reliable measures & Need large enough sample to detect true effect & avoid errors
  • 21. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 5. Is the design efficient in using available resources? – Optimal balance between research design, time, resources and researcher expertise. 3.9 Explain the Types and Sources of Data? Data can be collected from primary and secondary sources. Primary data - refer to information obtained firsthand by the researcher on the variables of interest for the specific purpose of the study. Examples of sources of primary data are individuals, focus groups, panels of respondents specifically set up by the researcher and from whom opinions may be sought on specific issues from time to time  The internet could also serve as a primary data source when questionnaires are administered over it. Secondary data - refer to information gathered from sources already existing Example of secondary sources is company records or archives, government publications, industry analyses offered by the media, websites, the internet, and so on. 3.9 Quantitative Research Vs Qualitative Research? a) Quantitative Research – It is concerned with generalization of data in quantitative form. Nature of Quantitative Research: It involves study of data which can be quantitatively expressed: It can be sub-divided into three parts: 1. Inferential Approach: It is normally a survey research which is done to conclude that sample possesses same characteristics of population form which it selected. 2. Experimental Approach: research is conducted under a controlled research environment and some variables are manipulated to observe their effect on other variables. 3. Simulation Approach: This approach involves construction of an artificial environment within which relevant information and data can be generated.  For these all quantitative research, the primary data can be collected by using survey methods, namely through questionnaires, structured interviews and structured observation
  • 22. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 b) Qualitative Research: This approach involves study of non-quantitative data i.e. characteristics or attributes, attitude opinion or behavior.  Qualitative Research - is a function of researcher’s insight and impressions.  It involves use of techniques such as depth/unstructured interview, group interview, participant observation, projective techniques (Word associations, Sentence completion) etc.  3.10. What Scales of data measurement in research?  A Scale may be defined as “Series of items arranged according to value for the purpose of quantification”.  It can also defined as measuring instrument intended to measure and record the extent to which test products possess characteristics  The purpose of scaling is to represent, usually quantitatively, an item's, a person's, or an event's place in the spectrum. 3.11. What are the four primary scales of measurements? The four primary scales of measurements are: a) Nominal Scale b) Ordinal Scale c) Interval Scale d) Ratio Scale (a) Nominal Scale – Nominal scale is simply a system of assigning numbers, symbols or letters to events in order to label them. E.g. Sex can be labelled as (0 = female, 1 =male) - The typical applications of nominal scale is in classification of responses by a social class, like or dislike, yes or no, male or female and so on. (b) Ordinal Scale – The ordinal scale allows the respondents to rank some alternatives by some common characteristics.  It simply places events in order, but there is no attempt to make the intervals of the scale equal in terms of some rule.  Rank orders represent ordinal scales and are frequently used in research relating to qualitative phenomena.  The use of an ordinal scale implies a statement of ‘greater than’ or ‘less than’. E.g. education level, performance level, (top ten videos in 2018)
  • 23. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 (c) Interval Scale – the intervals are adjusted in terms of some rule that has been established as a basis for making the units equal.  A number of mathematical and statistical operations including addition, subtractions and computations of the mean can be performed on the interval-scaled data.  It focuses on difference or distance matters orders – has arbitrary zero value. (No true zero) e.g. Temperatures (0F, 0C) (d) Ratio scale – has absolute or true measurements. It represents the actual amounts of variables.  Measures of physical dimensions such as weight, height, distance etc. come under this category.  In general, all statistical techniques are applicable with ratio scales and all mathematical operations that one can carry out with real numbers can also be carried out with ratio scale values.  Multiplication and division can only be used with the ratio scale, but not with other scales. 3.12 What are Criteria for Good Measurement? Sound measurement must meet the tests of validity, reliability and practicality. 1. Test of Validity- indicates the degree to which an instrument measures what it is supposed to measure. 2. Test of Reliability - A measuring instrument is reliable if it provides consistent results.
  • 24. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 3. Test of Practicality - can be judged in terms of economy, convenience and interpretability. -Economy Consideration- suggests that some trade-off is needed between the ideal research project and that which the budget can afford. - Convenience Test – suggests that the measuring instrument should be easy to administer. - Interpretability Consideration- is important when the researcher easily interpret the results. The measuring instrument, in order to be interpretable, must be supplemented by: a) detailed instructions for administering the test b) scoring keys c) evidence about the reliability, and d) Guides for using the test and for interpreting results. 3.13.What are Attitude Measurement Scales? Attitude may be defined as the degree of positive or negative affect associated with some psychological object.  Attitude comprises of three components. 1. A cognitive component – a person's belief or information about the object. 2. An affective component - a person's feeling about the object such as "like" or "dislike", `"good" or "bad“. 3. A behavioral component - a person's readiness to respond behaviorally to the object. Attitudes can be measured using the following procedures / approaches: 1. Self-reporting - subjects are asked directly about their attitudes. 2. Non-comparative scales – each object is scaled independently of the others and the resulting data generally assumed to be interval or ratio scaled.  Non-comparative scales include graphic rating and itemized rating scales.  The rating scale gives a qualitative description of a number of characteristics of an individual and has forms as ‘like. Dislike’, ‘above average, average, below average’, or other classifications with more categories such as ‘excellent- good- average- below average- poor’, and so on. 3. Graphic Rating Scale: Stressing Pictorial Visual Communications with a graphic continuum 4. Itemized Rating Scales- numerical scale, presents a series of statements from which a respondent selects one as best reflecting his/her evaluation For example: The commonly
  • 25. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 used itemized rating scales are the Likert, Semantic and differential scales 3.13 What are Attitude Rating Scales Construction Techniques? 1. Simple Attitude Scaling: In its most basic form, attitude scaling requires that an individual agree/disagree with a statement or respond to a single question. This type of self-rating scale merely classifies respondents into one of two categories to respond agree and Disagree on the statement they asked. Example, one can use this scale to measure tax compliance attitude of taxpayers using self-rating scale as follow; No Statement Agree Disagree 1 Tax liability is the responsibility of citizenship 2. Category Scales – is a more sensitive measure than a scale having only two response categories - it provides more information. For example:
  • 26. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 3. The Likert Scale: - An extremely popular means for measuring attitudes. Respondents indicate their own attitudes by responding alternatives: “strongly agree”, “agree”, “uncertain”, “disagree”, and “strongly disagree”. Likert Scale for Measuring Attitudes towards Tennis by stating, it is more fun to play a tough, competitive tennis match than to play an easy one. ___Strongly Agree ___Agree ___Not Sure ___Disagree ___Strongly Disagree 3.14 What is Sampling Design? Before sampling design it is possible to know the following concepts:  Population/universe- The aggregate of all the units or total elements from which the survey sample is actually selected to make inference.  Sample- A part of population/universe  Sampling (Sample design) - Process of drawing a sample from a large population  Sampling frame- List of sampling units from which a sample will be taken List the size steps involved in sampling? The 6 steps involved in the sampling are illustrated as follow:
  • 27. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Let see one by one: #1. Defining the population -defining the target population implies specifying the subject of the study or which elements (items) are included, as well as where and when. #2. Census Vs Sample - once the population has been defined, the researcher must decide whether the survey is to be conducted among all members of the population or only on a subset of the population. That is, a choice must be made between census and sample Census  Studying the whole population  Data derived through census are highly reliable.  Census data yield much more information than sample  Investigating each elements of the population is expensive  Takes too long and consumes too much energy  Enables to make misleading conclusion  No Need for specialized knowledge
  • 28. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Sample  Studying subset of the population  Save time and money (it is economical than census).  Enable us to more accurate measurement  Enables us for testing and making inference to population  Less accurate data than the census technique.  Leads to misleading conclusion if selected arbitrarily  Need for specialized knowledge What are conditions necessitates to sampling technique is used under the following conditions? Sampling technique is used under the following conditions: 1. Vast data - When the number of units is very large 2. When 100% accuracy is not required 3. Infinite population - If the population is unlimited 4. When census is impossible –if study focus on particular small group 5. Homogeneity- – If all units of the population are similar What are essentials of an ideal sample? An ideal sample should fulfil the following four basic characteristics. These are: 1. Representativeness – An ideal sample must represent adequately the whole population. 2. Independence – Each unit should be free to be included in the sample. 3. Adequacy: The number of units included in the sample should be sufficient to enable derivation of conclusion applicable for the whole population. 4. Homogeneity: The element included in the sample must bear likeness with other element. #3. Sample design Specification of sample design includes the method of selecting individual sample unit involves both theoretical and practical considerations. Sample design should answer the following: What type of sample to use? - Different types of samples are considered, examined and appropriate sampling technique is selected. What is the appropriate sample unit? Sampling unit can be:  Primary sampling unit: Units selected in the first stage of sampling
  • 29. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019  Secondary sampling unit: A unit selected in the second stage of sampling What frame (list of sampling unit) is available for the population? Sample frame is the list of elements from which the sample is drawn. It is a physical list of the population elements. The sample frame should not include elements not in the defined population. How are refusals and non-response to be handled? Whether additional sampling units are to be chosen as replacement and if so, how these are to be selected. Such issues and the like should be planned well ahead. #4. Sample size determination – obtaining the number of elements in sample and precision of the study are directly related.  The larger the sample size the higher is the accuracy. Methods of Determining sample size - There are a number of sample size determination methods. 1. Personal judgments - The personal judgment and subjective decision of the researcher in some cases can be used as a base to determine the size of the sample. 2. Budgetary approach - sample size is determined by the available fund for the proposed study Degree of Variability- the attributes being measured refers to the distribution of attributes in the population. -The more heterogeneous a population, the larger the sample size required to obtain a given level of precision. -The less variable (more homogeneous) a population, the smaller the sample size is required. What are two Sampling Techniques? Sampling techniques are basically of two types namely, probability sampling and non-probability sampling. A) Probability sampling - equal chance of being included in the sample (is called random) B) Non-probability sampling - unequal chance of being included in the sample (is called non- random)
  • 30. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 A) Probability sampling- Five Types of probability sampling (see examples by your-self) 1. Simple Random Sampling - unrestricted random sampling: each unit in the each unit has an equal chance of being in the sample. 2. Systematic Sampling – first unit is selected systematically, by dividing sample size (n) for total population (N) = (N/n) to obtain the sampling interval then sample will be selected based on this interval. 3. Stratified Sampling- population should be classified to homogeneous group first; then stratified sampling technique is used in order to obtain a representative sample from each group or strata. 4. Cluster Sampling - Area Sampling ( If the total area of interest happens to be a big one, a convenient way in which a sample can be taken is to divide the area into a number of smaller non-overlapping areas). 5. Multi-Stage Sampling- Items are selected in different stage at random. Multi stage sampling is a further improvement over cluster sampling. B) Non-probability Sampling- non-random sampling Non-probability sampling technique does not give equal chance that each element of the population will be included in the sample. Four Types of Non-probability Sampling are: I. Quota Sampling II. Judgment sampling III. Snowball sampling IV. Convenience sampling I) Quota sampling – This is a form of Non-probability Sampling involving selection of quota groups of accessible sampling units by traits such as sex, age, social class, etc. II) Judgment sampling- (Purposive or deliberate) sampling
  • 31. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019  There is deliberate selection of sample units that confirm the predetermined criteria  Investigator has complete freedom in choosing the sample according to his wishes and desire. III) Snowball sampling- Multiplicity sampling  Building up a list or sample of a special population by using an initial set of its members as informants then select others again and again IV. Convenience sampling- Selecting sample units in a just hit & miss fashion  This sampling technique is not scientific and has no value as a research technique. Method of Data Collection  The collection of data refers to purposive gathering of information relevant to the subject matter of study and as per requirement of research.  The method to be selected for data collection depends upon the nature, purpose and scope of enquiry on the one hand and the availability of resources and time on the other hand. Where do data come from? From primary and secondary sources  Primary Data – is the data obtained firsthand and is collected by researcher himself through questionnaire, interviews, observations etc.  Secondary data – data collected, compiled or written by other researchers and collected through review of Books, journals, newspapers, . Primary data sources - Individuals, focus groups, panels of respondents set up by the researcher and internet could also serve as a primary data source when questionnaires are administered over it
  • 32. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019  Methods of collecting primary data - Commonly used methods of collecting primary data are discussed below:  Observation method  Interview  Self-administered Questionnaires  Schedule (Interview Questionnaires)  Focus Group Discussion (FGD)  In-depth interview  Other methods / Etc. Secondary data sources - Company records or archives, government publications, industry analyses offered by the media, web sites, the internet, and the environment or particular settings and events may themselves be sources of data, as for example, studying the layout of a plant. Characteristics of Secondary Data - Reliability of data - Suitability of data - Adequacy of data Methods of collecting secondary data - Commonly used method of collecting secondary data:  Document review Ethical Issues in Social / Business Research  Ethics in business research refers to a code of conduct or expected societal norm of behaviour while conducting research.  Ethics bridges the gap between laws and actual practices. In research ethical issues are concerns of the three major stakeholders:  the researcher or investigator  the subject or respondent, and  the sponsor or client or financier Ethical principals in respected in the research are - Honesty - Objectivity
  • 33. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 - Integrity - Carefulness - Openness - Respect for Intellectual Property - Confidentiality - Responsible Publication 6. Summary Note on Chapter Five: (Developing the ResearchProposal) 6.1 What is the research proposal?  The research proposal can be defined as a written statement of the research design.  It always includes a statement explaining the purpose of the study (research objectives) or a definition of the problem.  It systematically outlines the particular research methodology and details of the procedures that will be utilized at each stage of the research process.  Normally a schedule of costs and deadlines will be included in the research proposal.  Preparation of a research proposal forces the researcher to critically think through each stage of the research process.  What information will be obtained and what research procedures will be implemented have to be clearly specified so others may understand their exact implication.  All ambiguities about why and how the research will be conducted must be clarified before the proposal is complete. 5.1 What are the three key aspects that research proposal should convey? The research proposal should therefore aim to convey three key aspects of an intended research project: 1. Its objectives and scholarly significance; 2. Your technical qualifications; and 3. The level of funding required. Let see these three aspects one by one: 1. The objectives and scholarly significance of the proposed study – The proposal should communicate your specific intentions.
  • 34. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 _This involves a clear overview of the purpose of the proposed study and of its importance. 2. The technical qualifications of the researcher : – This will need to be stated, whether you are a student intending to commence with a Masters or doctoral research program, or a project leader applying for funding support. – Your experience and level of expertise should be carefully set out, in terms of both – your knowledge of the subject area – Your methodological ‘qualifications’ and skills. 3. The level of funding required – – It goes without saying that all review committees will need to be convinced that the intended project provides ‘value for money’. – This, as we shall see, does not necessarily mean that cheapest is always best. – Instead, it requires that the researcher provides evidence that he or she has carefully costed the proposed project, and that the level of funding sought is warranted, given both the aims and objectives of the study and the methods to be used to implement it. 5.3 List the Functions of Research Proposal? Research proposal has the following functions: – The Research Proposal is a clearly outlined plan submitted to management for acceptance or rejection. – It initially performs a communication function – The proposal helps managers decide if the proper information will be obtained and if the proposed research will accomplish what is desired. – It enables the researchers to revise the proposal to meet the client’s information needs as per client’s assessment – The proposal needs to communicate exactly what information will be obtained, where it will be obtained, and how it will be obtained. – For this reason, proposals must be explicit about, sample selection, measurement, fieldwork, and so on. 5.4 What are research proposal the reviewers’ assessment criteria? - The criteria most typically used by review committees to measure the potential of your research proposal can be listed as: 1) Track record (Researchers experience & qualifications)
  • 35. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 2) Originality (Potential to generate new knowledge) 3) Feasibility (Possibility within the time & budget frame) 4) Clarity (Clear identification of the problem and methods) 5) Outputs (Usefulness of the research to society). 5.5 Is there a formula for writing successful research proposals?  There is no a definitive set of instructions on how to write a successful research proposal.  The only general rule that must always be adhered to is that the research proposal should be both concise and complete.  Other than that, each university research committee or external funding agency will have its own expectations about the actual format of the research proposal, and some will be more explicit than others in this respect. 5.6 List the General Format of Research Proposal? Major components of the research proposal: (preliminary pages) 1. Cover Page: contains: – Research Title on the top of cover page – Purpose why the research is conducted – Name and Address of the investigator (Student researcher) – Name of the major supervisor and co- supervisor – Month & year and Place where the proposal is written - Followed by other preliminary pages Inside the proposal such as:  Acknowledgement  Approval sheet for proposal submission  Table of Contents  List of Tables  List of Figures
  • 36. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019  List of Acronyms Main body of the proposal should contains the following 1. Introduction: (chapter one) contains the following: 1.1 Background of the study: - General to specific or deductive order is recommended by including the following pints:  Definitions and concepts related to the topic  Global issues and trends about the topic  Situations in less developed countries or in an industry  National level  Regional level  Organizational level (Supported by Review of Literature) 1.2 Statement of the problem: - (Justification of the study)  Facts that motivated the investigator to conduct the research  Exactly specifying and measuring the gap  Hard facts or quantitative data about the topic for some previous years. 1.3 Research Objectives – Ends to be met in conducting the research  This shows what the investigator will analyze and how;  What comparisons to make and at what level 1.3.1 General Objective: Often one statement directly related to the study topic. 1.3.2 Specific Objectives: Often 4-8. Should be Started using “To”.  What the researcher want to achieve  What to analyze and compare  Emanate from general objective 1.4 Research Questions – Questions to be answered to meet the research objectives or produce implications of the hypothesis. 1.5 Research Hypothesis – Tentative propositions to be tested in the research. 1.6 Significance of the study:-What study gap is there?  Discuss that study gap and tell to your readers that you are conducting the research to bridge that gap.
  • 37. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019  Mention the problem that induced you for the study.  Benefits of the study (Who may use findings?).  Mention that who would be users of your (User organizations, other researchers, the society or the community) the findings when the study is completed. 1.7 Scope of the study: - Scope provides the boundary or framework and should consist of the following:  Conceptual scope of the study – variables should tested in the study  Geographical scope of the study--The place where study will be conducted  Time scope of the study, and - cross-sectional or time-series  Methodological scope of the study- who are selected as sample, model used, etc… 1.8 Limitations of the study:  Limitation is the implication or effect of the scope.  Limitation identifies potential weaknesses of the study.  Think about your analysis, the nature of self-report, your instruments, the sample, etc.  Think about threats to internal validity that may have been impossible to avoid or minimize-explain.  This is the place to explain the things that you are not doing and why you have chosen not to do them – e.g. the literature you will not review (and why not), the population you are not studying (and why not). Limit your delimitations to the things that a reader might reasonably expect you to do but that you, for clearly explained reasons, have decided not to do. 1.9 Scheme of Chaptalization: - organization of the paper Organization of the chapters to be written Such as, Chapter One: this chapter deals with the introductory part. It involves introduction, background of the study organization, statement of the problem, significance of the study, objectives of the study, hypothesis, scope of the study, limitations of the study, and organization of the study. Chapter Two: Review of Literature: conceptual and empirical literature. Chapter Three: Research methodology. Chapter Four: Analysis and Interpretation. Chapter Five: Summary of Findings, Conclusions, and recommendations. 2. Review of Related Literature 2.1 Concepts and definitions of terminologies directly related to the topic:
  • 38. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 2.1.1 Define and delimit the dependent variable 2.1.2 Define and delimit the independent variable(s) 2.2 Trace on how the independent variable(s) affect the dependent variable – Empirical review. Remember that you are supposed to write only the relevant literature and write it in a deductive order (General to Specific). Moreover, you need to put in mind the following important point in writing your review of related literature: Adequacy – Sufficient to address the statement of the problem and the specific objectives in detail. 2.3 conceptual framework of the study – variables incorporated in the model by figure 3. Research Methodology: is a way to systematically solve the research problem and should contain the following: 3.1 Description of the study area – explain demographic, social, economic, cultural aspects of study area in which case study fund 3.2 Research design- the master plan of how to go in the research process 3.3 Types and sources of data- secondary and primary sources should be specified 3.4 Study population; - clearly define the aggregate of all the units 3.5 Sample design - Process of drawing a sample from a large population 3.6 Data collection methods – should ensures relevant information 3.7 Data Analysis and presentation- Descriptive and inferential statistics 3.8 Validity Test - quality of the instrument for collecting data 3.9 Reliability test- test random error in measurement 3.10 Ethical Considerations- Ethical principles should be respected in the research 4 Time Schedule and Budget Frame 4.1 Time Schedule – activities will be under taken based on reasonable and realistic time 4.2 Budget Frame: - Realistic and detailed to reflect the activity schedule and convincing for the financier; reflect real budget.  References / Bibliography - All authors which are cited in text must be included in reference using APA, MLA, Harvard referencing styles etc…..  Annexure / Appendix - should contain Questionnaires, Tables, figures, and interview guide =======theEndoftheResearchMethodologyGuide=====
  • 39. Dilla University College of Business & Economics Department of Accounting and Finance Research Methodology Guide Prepared by: Kanbiro Orkaido April, 2019 Wishnicestudytime&Success!!!