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RESEARCH
Contents

Basic Concepts
Research processes
o Scientific research
o Historical
Research methods
Publishing
Research funding
Why do we conduct research?
Etymology
Conceptual Frameworks
Types of Research: Purposes and Characteristics
Steps to a Research Paper
Sample research in accounting

Basic Concepts
Research is defined as human activity based on intellectual application in the
investigation of matter. The primary aim for applied research is discovering, interpreting,
and the development of methods and systems for the advancement of human
knowledge on a wide variety of scientific matters of our world and the universe.
Research can use the scientific method, but need not do so.
Scientific research relies on the application of the scientific method, a harnessing of
curiosity. This research provides scientific information and theories for the explanation of
the nature and the properties of the world around us. It makes practical applications
possible. Scientific research is funded by public authorities, by charitable organizations
and by private groups, including many companies. Scientific research can be subdivided
into different classifications according to their academic and application disciplines.
Historical research is embodied in the historical method.
The term research is also used to describe an entire collection of information about a
particular subject.
Research processes
Scientific research
Generally, research is understood to follow a certain structural process. Though step
order may vary depending on the subject matter and researcher, the following steps are
usually part of most formal research, both basic and applied:

Formation of the topic

Hypothesis
Conceptual definitions

Operational definitions
Gathering of data
Analysis of data
Test, revising of hypothesis
Conclusion, iteration if necessary

A common misunderstanding is that by this method a hypothesis can be proven or

tested.
Generally a hypothesis is used to make predictions that can be tested by observing the
outcome of an experiment.
If the outcome is inconsistent with the hypothesis, then the hypothesis is rejected.
However, if the outcome is consistent with the hypothesis, the experiment is said to
support the hypothesis.
This careful language is used because researchers recognize that alternative
hypotheses may also be consistent with the observations.
In this sense, a hypothesis can never be proven, but rather only supported by surviving
rounds of scientific testing and, eventually, becoming widely thought of as true (or better,
predictive), but this is not the same as it having been proven.
A useful hypothesis allows prediction and within the accuracy of observation of the time,
the prediction will be verified.
As the accuracy of observation improves with time, the hypothesis may no longer
provide an accurate prediction.
In this case a new hypothesis will arise to challenge the old, and to the extent that the
new hypothesis makes more accurate predictions than the old, the new will supplant it.
Historical research
The historical method comprises the techniques and guidelines by which historians use
historical sources and other evidence to research and then to write history. There are
various history guidelines commonly used by historians in their work, under the headings
of external criticism, internal criticism, and synthesis.
This includes higher criticism and textual criticism. Though items may vary depending on
the subject matter and researcher, the following concepts are usually part of most formal
historical research:
Identification of origin date
Evidence of localization
Recognition of authorship
Analysis of data
Identification of integrity
Attribution of credibility

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Research methods
The goal of the research process is to produce new knowledge, which takes three main
forms (although, as previously discussed, the boundaries between them may be fuzzy):

Exploratory research, which structures and identifies new problems

Constructive research, which develops solutions to a problem
Empirical research, which tests the feasibility of a solution using empirical
evidence

Research can also fall into two distinct types:

Primary research
Secondary research

Research methods used by scholars include:

Action research
Cartography
Case study
Classification
Citation Analysis
Consumer ethnocentrism and CETSCALE
Content or Textual Analysis
Delphi method
Ethnography
Experience and intuition
Experiments
Interviews
Mathematical models
Participant observation
Q methodology
Questionnaires
Simulation
Statistical analysis
Statistical surveys

Research is often conducted using the hourglass model.[1] The hourglass model starts
with a broad spectrum for research, focusing in on the required information through the
methodology of the project (like the neck of the hourglass), then expands the research in
the form of discussion and results.
Publishing
Academic publishing describes a system that is necessary in order for academic
scholars to peer review the work and make it available for a wider audience. The
'system', which is probably disorganised enough not to merit the title, varies widely by
field, and is also always changing, if often slowly. Most academic work is published in
journal article or book form. In publishing, STM publishing is an abbreviation for
academic publications in science, technology, and medicine.

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Most established academic fields have their own journals and other outlets for
publication, though many academic journals are somewhat interdisciplinary, and publish
work from several distinct fields or subfields. The kinds of publications that are accepted
as contributions of knowledge or research vary greatly between fields.
Academic publishing is undergoing major changes, emerging from the transition from the
print to the electronic format. Business models are different in the electronic
environment. Since about the early 1990s, licensing of electronic resources, particularly
journals, has been very common. Presently, a major trend, particularly with respect to
scholarly journals, is open access. There are two main forms of open access: open
access publishing, in which the articles or the whole journal is freely available from the
time of publication, and self-archiving, where the author makes a copy of their own work
freely available on the web.
Research funding
Most funding for scientific research comes from two major sources, corporations
(through research and development departments) and government (primarily through
universities and in some cases through military contractors). Many senior researchers
(such as group leaders) spend more than a trivial amount of their time applying for
grants for research funds. These grants are necessary not only for researchers to carry
out their research, but also as a source of merit. Some faculty positions require that the
holder has received grants from certain institutions, such as the US National Institutes of
Health (NIH). Government-sponsored grants (e.g. from the NIH, the National Health
Service in Britain or any of the European research councils) generally have a high
status.
Why do we conduct research?
We conduct research to obtain knowledge, explore unknown aspects and find out
solutions for many of our problems. Research leads to invention, innovation and creation
of artifacts which are useful to make the living happier. It is an explorative expedition into
the areas of human ignorance. Research brings light into the darker side of our
intellectual voyages.
Etymology
The word research derives from the French recherche, from rechercher, to search
closely where "chercher" means "to search" (see French language); its literal meaning is
'to investigate thoroughly'.
Conceptual Frameworks
In education
Conceptual frameworks are types of intermediate theories that have the potential to
connect to all aspects of inquiry (e.g., problem definition, purpose, literature review,
methodology, data collection and analysis). Conceptual frameworks act like maps that
give coherence to empirical inquiry. Because conceptual frameworks are potentially so
close to empirical inquiry, they take different forms depending upon the research

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question or problem. Shields and Tajalli (2006) have identified several types of
conceptual frameworks (working hypotheses, descriptive categories, practical ideal type,
operations research models and formal hypotheses) for the field of public administration.
The frameworks are linked to particular research purposes (exploration, description,
gauging, decision making and explanation/prediction). When purpose and framework are
aligned, other aspects of empirical research such as choice of methodology (survey,
interviews, analysis of existing data, direct observation, focus groups etc) and type of
statistical technique become obvious.
In accounting
Conceptual framework of accounting "seeks to identify the nature, subject, purpose and
broad content of general-purpose financial reporting and the qualitative characteristics
that financial information should possess". (Deegan, 2005, p.1184)
Types of Research: Purposes and Characteristics
By Purpose
I. Basic research, fundamental research (sometimes pure research), is research
carried out to increase understanding of fundamental principles. Many times the end
results have no direct or immediate commercial benefits. However, in the long term it
is the basis for many commercial products and 'applied' research.
Its primary objective is the advancement of knowledge and the theoretical
understanding of the relations among variables. It is exploratory and often driven by
the researchers curiosity, interest, and intuition. It is conducted without any practical
end in mind, although it may have unexpected results pointing to practical applications.
The terms basic or fundamental indicate that, through theory generation, basic
research provides the foundation for further, sometimes applied research.
Researchers may find it difficult to obtain funding for basic research since there is no
guarantee of short-term practical gain. This type of research is a subset of invention.
Examples of questions asked in basic research:

Does string theory provide physics with a grand unification theory?

Which aspects of genomes explain organismal complexity?
Is it possible to prove or disprove Goldbach's conjecture? (i.e., that every even
integer greater than 2 can be written as the sum of two, not necessarily distinct
primes)

Traditionally, basic research was considered as an activity that preceded applied

research, which in turn preceded development into practical applications. Recently,
these distinctions have become much less clear-cut, and it is sometimes the case that
all stages will intermix. This is particularly the case in fields such as biotechnology and
electronics, where fundamental discoveries may be made alongside work intended to
develop new products, and in areas where public and private sector partners
collaborate in order to develop greater insight into key areas of interest. For this
reason, some now prefer the term frontier research.

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II. Action research is a reflective process of progressive problem solving led by
individuals working with others in teams or as part of a "community of practice" to
improve the way they address issues and solve problems. Action research can also be
undertaken by larger organizations or institutions, assisted or guided by professional
researchers, with the aim of improving their strategies, practices, and knowledge of the
environments within which they practice.
Kurt Lewin, then a professor at MIT, first coined the term action research in about
1944, and it appears in his 1946 paper Action Research and Minority Problems. In
that paper, he described action research as a comparative research on the conditions
and effects of various forms of social action and research leading to social action that
uses a spiral of steps, each of which is composed of a circle of planning, action, and
fact-finding about the result of the action.
Action research is an iterative inquiry process that balances problem solving actions
implemented in a collaborative context with data-driven collaborative analysis or
research to understand underlying causes enabling future predictions about personal
and organizational change (Reason & Bradbury, 2001). After six decades of action
research development, many methodologies have evolved that adjust the balance to
focus more on the actions taken or more on the research that results from the
reflective understanding of the actions.
This tension exists between
1. those that are more driven by the researchers agenda to those more driven by
participants;
2. those that are motivated primarily by instrumental goal attainment to those
motivated primarily by the aim of personal, organizational, or societal
transformation; and
3. 1st-, to 2nd-, to 3rd-person research (i.e. my research on my own action, aimed
primarily at personal change; our research on our group (family/team), aimed
primarily at improving the group; and scholarly research aimed primarily at
theoretical generalization and/or large scale change).
Action research challenges traditional social science, by moving beyond reflective
knowledge created by outside experts sampling variables to an active moment-tomoment theorizing, data collecting, and inquiring occurring in the midst of emergent
structure. Knowledge is always gained through action and for action. From this
starting point, to question the validity of social knowledge is to question, not how to
develop a reflective science about action, but how to develop genuinely well-informed
actionhow to conduct an action science (Torbert 2001).
Major Theories of Action Research
1.
2.
3.
4.
5.
6.
7.

Chris Argyris's Action Science

John Heron and Peter Reason's Cooperative Inquiry
Paulo Freire's Participatory Action Research (PAR)
William Torberts Developmental Action Inquiry
Jack Whitehead's and Jean McNiff's Living Theory approach
Action research in organization development
Participatory Video

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Chris Argyris Action Science begins with the study of how human beings design their
actions in difficult situations. Human actions are designed to achieve intended
consequences and governed by a set of environment variables. How those governing
variables are treated in designing actions are the key differences between single loop
learning and double loop learning. When actions are designed to achieve the intended
consequences and to suppress conflict about the governing variables, a single loop
learning cycle usually ensues. On the other hand, when actions are taken, not only to
achieve the intended consequences, but also to openly inquire about conflict and to
possibly transform the governing variables, both single loop and double loop learning
cycles usually ensue. (Argyris applies single loop and double loop learning concepts
not only to personal behaviors but also to organizational behaviors in his models.)
Cooperative inquiry, also known as collaborative inquiry was first proposed by John
Heron in 1971 and later expanded with Peter Reason. The major idea of cooperative
inquiry is to research with rather than on people. It emphasizes that all active
participants are fully involved in research decisions as co-researchers. Cooperative
inquiry creates a research cycle among four different types of knowledge: propositional
knowing (as in contemporary science), practical knowing (the knowledge that comes
with actually doing what you propose), experiential knowing (the feedback we get in
real time about our interaction with the larger world) and presentational knowing (the
artistic rehearsal process through which we craft new practices). The research process
iterates these four stages at each cycle with deepening experience and knowledge of
the initial proposition, or of new propositions, at every cycle.
Participatory action research has emerged in recent years as a significant
methodology for intervention, development and change within communities and
groups. It is now promoted and implemented by many international development
agencies and university programs, as well as countless local community organizations
around the world. PAR builds on the critical pedagogy put forward by Paulo Freire as a
response to the traditional formal models of education where the teacher stands at
the front and imparts information to the students that are passive recipients. This
was further developed in "adult education" models throughout Latin America.
The Developmental Action Inquiry is a way of simultaneously conducting action and
inquiry as a disciplined leadership practice that increases the wider effectiveness of
our actions. Such action helps individuals, teams, organizations become more capable
of self-transformation and thus more creative, more aware, more just and more
sustainable (Torbert, 2004). Action Inquiry challenges our attention to span four
different territories of experience (at the personal, group, or organizational scales) in
the midst of actions. This practice promotes timeliness learning with moment to
moment intentional awareness among individuals and with regard to the outside
world of nature and human institutions. It studies the pre-constituted internalized and
externalized universe in the present, both as it resonates with and departs from the
past, and as it resonates with and potentiates the future (Torbert, 2001).
In the Living Theory approach of Whitehead (1989) and Whitehead and McNiff (2006)
individuals generate explanations of their educational influences in their own learning,
in the learning of others and in the learning of social formations. They generate the
explanations from experiencing themselves as living contradictions in enquiries of the
kind, 'How do I improve what I am doing?' They use action reflection cycles of

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expressing concerns, developing action plans, acting and gathering data, evaluating
the influences of action, modifying concerns, ideas and action in the light of the
evaluations. The explanations include life-affirming, energy-flowing values as
explanatory principles. A living theory approach with the above qualities is
distinguished from the living theories produced by practitioner-researchers because of
the uniqueness of each living theory generated by individuals.
Wendell L French and Cecil Bell define organization development (OD) at one point as
"organization improvement through action research". [1] If one idea can be said to
summarize OD's underlying philosophy, it would be action research as it was
conceptualized by Kurt Lewin and later elaborated and expanded on by other
behavioral scientists. Concerned with social change and, more particularly, with
effective, permanent social change, Lewin believed that the motivation to change was
strongly related to action: If people are active in decisions affecting them, they are
more likely to adopt new ways. "Rational social management", he said, "proceeds in a
spiral of steps, each of which is composed of a circle of planning, action and factfinding about the result of action."

Figure 1: Systems Model of Action-Research Process

Lewin's description of the process of change involves three steps

[2]

Unfreezing: Faced with a dilemma or disconfirmation, the individual or group becomes aware of
a need to change.
Changing: The situation is diagnosed and new models of behavior are explored and tested.
Refreezing: Application of new behavior is evaluated, and if reinforcing, adopted.
Figure 1 summarizes the steps and processes involved in planned change through action
research. Action research is depicted as a cyclical process of change. The cycle begins with a

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series of planning actions initiated by the client and the change agent working together. The
principal elements of this stage include a preliminary diagnosis, data gathering, feedback of
results, and joint action planning. In the language of systems theory, this is the input phase, in
which the client system becomes aware of problems as yet unidentified, realizes it may need
outside help to effect changes, and shares with the consultant the process of problem
diagnosis.
The second stage of action research is the action, or transformation, phase. This stage
includes actions relating to learning processes (perhaps in the form of role analysis) and to
planning and executing behavioral changes in the client organization. As shown in Figure 1,
feedback at this stage would move via Feedback Loop A and would have the effect of altering
previous planning to bring the learning activities of the client system into better alignment with
change objectives. Included in this stage is action-planning activity carried out jointly by the
consultant and members of the client system. Following the workshop or learning sessions,
[3]
these action steps are carried out on the job as part of the transformation stage.
The third stage of action research is the output, or results, phase. This stage includes actual
changes in behavior (if any) resulting from corrective action steps taken following the second
stage. Data are again gathered from the client system so that progress can be determined and
necessary adjustments in learning activities can be made. Minor adjustments of this nature can
be made in learning activities via Feedback Loop B (see Figure 1). Major adjustments and
reevaluations would return the OD project to the first, or planning, stage for basic changes in
the program. The action-research model shown in Figure 1 closely follows Lewin's repetitive
cycle of planning, action, and measuring results. It also illustrates other aspects of Lewin's
general model of change. As indicated in the diagram, the planning stage is a period of
[2]
unfreezing, or problem awareness. The action stage is a period of changing that is, trying out
new forms of behavior in an effort to understand and cope with the system's problems. (There
is inevitable overlap between the stages, since the boundaries are not clear-cut and cannot be
in a continuous process). The results stage is a period of refreezing, in which new behaviors
are tried out on the job and, if successful and reinforcing, become a part of the system's
repertoire of problem-solving behavior.
Action research is problem centered, client centered, and action oriented. It involves the client
system in a diagnostic, active-learning, problem-finding, and problem-solving process. Data are
not simply returned in the form of a written report but instead are fed back in open joint
sessions, and the client and the change agent collaborate in identifying and ranking specific
problems, in devising methods for finding their real causes, and in developing plans for coping
with them realistically and practically. Scientific method in the form of data gathering, forming
hypotheses, testing hypotheses, and measuring results, although not pursued as rigorously as
in the laboratory, is nevertheless an integral part of the process. Action research also sets in
motion a long-range, cyclical, self-correcting mechanism for maintaining and enhancing the
effectiveness of the client's system by leaving the system with practical and useful tools for selfanalysis and self-renewal.

Participatory Video is a set of techniques that involve a group or community in shaping

and creating their own film, in order to explore, solve and communicate their issues. It
started in 1967 by Canadian advocate Don Snowdon, who changed the lives of
Newfoundland's Fogo Islanders. By watching each others films, the different villagers
on the island came to realise that they shared many of the same problems and that by
working together they could solve some of them. The films were also shown to
politicians who lived too far away and were too busy to actually visit the island. As a
result of this dialogue, government policies and actions were changed. The techniques
developed by Snowden became known as the Fogo process. Its chief power is that the
video is edited by its participants.

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III. Applied research: is research accessing and using some part of the research
communities' (the academy's) accumulated theories, knowledge, methods, and
techniques, for a specific, often state, commercial, or client driven purpose. Applied
research is often opposed to pure research in debates about research ideals,
programs, and projects.
By Method
I. Descriptive Research, also known as statistical research, describes data and
characteristics about the population or phenomenon being studied. Descriptive
research answers the questions who, what, where, when and how.
Although the data description is factual, accurate and systematic, the research cannot
describe what caused a situation. Thus, descriptive research cannot be used to create
a causal relationship, where one variable affects another. In other words, descriptive
research can be said to have a low requirement for internal validity.
The description is used for frequencies, averages and other statistical calculations.
Often the best approach, prior to writing descriptive research, is to conduct a survey
investigation. Qualitative research often has the aim of description and researchers
may follow-up with examinations of why the observations exist and what the
implications of the findings are.
II. Correlation Research. Correlations are used to measure and describe relations
between two variables, e.g. relation between Grade and time to complete an exam.
No attempt is made to control or manipulate variables.
Two scores are required for each participant.
CORRELATIONS MEASURE THREE CHARACTERISTICS OF THE RELATION
1. Direction: Whether it is positive (e.g. scores in IV1 increase as scores in IV2
increase) or negative (e.g. scores in IV1 increase as scores in IV2 decrease).
2. Form: Whether the relationship is linear or not.
3. Degree: How strong the relationship is.
WHY WE USE CORRELATIONS

In order to make predictions

In order the demonstrate the validity of measures
In order to determine reliability
In order to validate predictions made by theories

PROBLEMS WITH CORRELATIONAL RESEARCH

Direction of cause and effect: We do not know which variable caused the other.
Third-variable problem: Some uncontrolled variable may be responsible for the
observed relationship between the variables.

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Because of these problems correlation research cannot be used to establish causal
relationships among variables. The tendency to interpret correlations in terms of
cause and effect is a common error.
Examples:
1. Hippocrates Good News Survey
People who often ate Frosted Flakes as children had half the cancer rate of
those who never ate the cereal.
2. Children who took vitamins are more than twice as likely to use marijuana later
and cocaine.
3. People who had routine physicals in the previous 3 years were twice as likely to
report high blood pressure and cholesterol levels.
4. As the quality of a states day care programs goes up so does the reported rate
of child abuse.
PEARSON PRODUCT-MOMENT CORRELATION COEFFICIENT (r)
degree to which X and Y vary together

(covariability)

r = ------------------------------------------------------degree to which X and Y vary separately

When a perfect linear relationship exists, covariability is identical to the variability of
X and Y separately, and
r=1

The Pearson Product - Moment correlation is the most widely used measure of
correlation.
The value of r can range from +1 through 0 to - 1.
The magnitude of r expresses the degree of LINEAR relationship between
variables.
The sign of r expresses the direction (positive or negative) of the relationship.
The presence of extreme scores (outliers) affects the sign and magnitude of r.
It is typically used when scores are normally distributed.

INTERPRETING THE PEARSON CORRELATION

1. The correlation coefficient DESCRIBES a relation. It does not explain WHY the
relation exists. It does not provide proof of a cause-effect relation.
2. The range of scores affects r (restricted range problem).
3. OUTLIERS can have a dramatic effect on r.
4. A correlation SHOULD NOT be interpreted as a proportion.

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5. The amount of variability that can be predicted, on the basis of a relationship
between variables, is determined by r2 . This is known as the coefficient of
determination.
OTHER CORRELATION COEFFICIENTS
1. SPEARMANT RANK-ORDER CORRELATION (RHO)
Index of correlation between two variables measured along an ordinal scale. It is
also used with data that result in a nonlinear relationship, as long as the original
scores are converted to ranks. The Pearson Product-Moment formula is then
used to compute the correlation but the symbol used is rs.

2. POINT-BISERIAL CORRELATION
Index of correlation between two variables, where one is measured on an interval
or ratio scale, but the other variable is dichotomous. A dichotomous variable has
only two values (e.g. male vs. female).
To compute the point-biserial correlation, the dichotomous variable is first
converted to numerical values by assigning a value of 0 to one category and a
value of 1 to the other. Then the regular Pearson correlation formula is used with
the converted data.
3. PHI COEFFICIENT (f)
Index of correlation between two variables measured along a nominal scale (so
both are dichotomous). Two steps are required in the computations.
3.1. Convert each of the dichotomous variables to numerical values by assigning
0 to one category and 1 to the other.
3.2. Use the regular Pearson formula with the converted scores.
MULTIVARIATE CORRELATION ANALYSIS
The Multivariate Correlation Analysis is concerned with correlations that exist among
several variables. More often we are primarily concerned with one key variable,
known as the criterion variable (or DV).
Other variables may be found to have variance in common with the criterion one,
therefore information about them could be used to predict information in the criterion
variable. These are known as predictor variables (or IVs).
In correlational studies, the predictor variables are most often not independent of one
another, or the criterion variable.

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The correlation matrix shows the correlation coefficients for any two pairs of
variables. However, it does not allow us to assess the joint effects of two or more
predictor variables on the criterion variable, nor does it allow us to assess the effects
of confounding variables.
Other techniques allow researchers to perform the above computations.
Examples:
Multiple Correlation
This allows researchers to determine how much of the variation in a criterion
variable is associated with variation in a set of predictor variables. In other
words, it shows the total explanatory effect of a set of predictor variables
combined.
This is done by constructing the weighted combination of the values on the
respective predictor variables that will correlate more highly with the criterion
variable than any other weighted combination. As a result, the derived variable
will correlate more highly with the criterion variable than any single predictor
variable alone.
The weights that are applied to the z-scores on the various predictor variables,
so that the composite scores correlate most highly with the scores on the
criterion variable, are referred to as beta weights, or beta coefficients. They
maximize the correlation between the resulting composite scores and the scores
on the criterion.
Each predictor is associated with its own beta weight. The values of the weights
are a function of
1. The correlations of the individual predictor variables with the criterion
variable.
2. The correlation that exists among the predictor variables themselves.
Pairs that are highly correlated with the criterion but not with each other would
account for more of the variation in the criterion variable.
The multiple correlation coefficient R is the correlation between the set of
composite scores, derived from an application of beta weights, and the scores on
the criterion variable.
Interpretation:
a. The size of beta weights should reflect the relative importance of the variables
to which they are attached. The squares of the various beta coefficients tell us
the relative contributions of the respective variables to the variation in the
criterion variable.

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b. R2 : This value signifies the proportion of variance in the criterion variable
predictable from variation in the derived variable of composite scores.
R2 may need to be adjusted to account for a possible biased estimate of
population relations, if the size of our sample is not large relative to the number
of variables involved.
Partial Correlation
Allows researchers to extract the common effects of one variable from the
relationship between two other variables (e.g. what is the degree of relationship
between A and B if C, which is related to both, is held constant?)
Canonical Correlation
This is a procedure for correlating two derived variables, each representing a
weighted combination of other variables.
R2, in this case, indicates the proportion of variance of one derived variable
associated with the variance in the other derived variable.

III. Ex Post Facto Research (also called Causal Comparative Research) is useful
whenever:
1. There are two groups which differ on an independent variable and there is a need
to test hypotheses about differences on one or more dependent variables or
2. There are two groups which already differ on a dependent variable and there is a
need to test hypotheses about differences on one or more independent variables
Ex Post Facto is used when the independent variable is an attribute rather than an
active variable, i. e. it is a characteristic of the subjects or the independent variable
could be manipulated but it would be unethical to do so.
Examples:

Two groups of students are compared: one which was retained in school at
the same grade level and the other promoted. What differences are there
over the next 5 years in terms of grades, promotion, etc.
A group of smokers is matched to a group of nonsmokers and the two groups
are compared on variables related to their health histories
A group of children taking Ritalin is compared on certain tasks to another
group not taking Ritalin. Each member is paired with a member in the other
group. They are matched on measured aptitude, gender, age
Students who took a foreign language as an elective are compared to other
students who didnt take one. Dependent variables are verbal fluency,
vocabulary, reading comprehension, and grades in English

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Ex Post Facto differs from Experimentation in the sense that in Ex Post Facto,
assignment of subjects to groups is impossible since the groups already exist.
Furthermore, there is no treatment applied because the independent variable is
either
an
attribute or
else
treated as
an
attribute,
and
that
Ex Post Facto is a weaker design in terms of identifying causality due more
extraneous variables are present.
Making Causal Arguments with Ex Post Facto Designs
Researcher must establish that there is a relationship between IV and DV
Researcher must establish that changes in IV precede changes in DV
Researcher must be able to rule out any other factor having caused change in Y

Basic Design Options

Design 1 - Subjects already differ on Independent Variable and researcher tests
hypotheses concerning possible differences on Dependent Variables
Design 2 - Subjects already differ on Dependent Variable and researcher tests
hypotheses concerning possible differences on Independent Variables
Advantages of Ex Post Facto
1. Can be used to investigate possible independent variables where
experimentation is impossible, and
2. Can be used to generate possible causal models which may be tested via
experimentation in further research
Shortcomings of Ex Post Facto

Reverse Causality the directionality of interrelated variables may be

undetermined
Common Cause the relationship between variables may be spurious i.e., due
to their common relationship with some other root cause
Other possible independent variables may not be included in the design

Control of Extraneous Variables

Matching (not randomized matching)may lead to loss in external validity
Homogenous selection reduces external validity
Build extraneous variables into design
Use analysis of covariance
Random assignment not an option
Random sampling is desirable for external validity purposes
Analysis of Data in Ex Post Facto (Discriminant Analysis) - Summary

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Ex Post Facto has its uses but the level of control of extraneous variables means its
internal validity is lower than that of experimentation. However, for some types of
research questions, it may be the only research option which is ethically and morally
acceptable
Ten Steps to a Research Paper
The following steps are intended to assist the undergraduates in their research paper
assignments, to guide the researcher an orderly way from defining the topic, identifying
and accessing relevant information, to citing the sources:
1. Define a Topic
2. Gather Background Information
3. Find Books & Other Material
4. Search for Journal & Magazine Articles
5. Retrieve Newspaper Articles

6. Locate Information in the Library

7. Explore Web Resources
8. Evaluate Materials
9. Write the Paper
10. Cite Your Sources

Sample research study guide

Ten Steps to Accounting Research
Step 1) Establish the Facts; Identify the Issues
"The researcher's first task is to gather the facts surrounding the particular problem.
However, problem-solving research cannot begin until the researcher has clearly and
concisely defined the problem. One needs to know the 'why' and 'what' about the issue
in order to begin the research process."1 We will use the merger in 2001 between
America Online and Time Warner to form Time Warner as our example. Internet portal
America Online paid $147 billion for media conglomerate Time Warner in 2001. But the
book value of Time Warner's assets was only $51 billion. The enormous $96 billion
difference amounts to "Goodwill", or the value of Time Warner's brands, trademarks and
other intangible assets, "subtracting an astonishing $1.5 billion a quarter from the bottom
line."2 How is this "Goodwill" accounted for in the new AOL Time Warner's financial
statements? What effect will the new Financial Accounting Standards Board (FASB)
Statement 142 concerning Goodwill and Other Intangible Assets have on AOL's financial
reporting? What are the implications of deals like this on the integrity of financial
statements used by investors, analysts, regulators and others?
Step 2) Make a List of Keywords and Concepts
Accounting terminology embodies established accounting issues. Most Handbooks and
Textbooks have excellent indexes that will lead you to discussions of the topic and
provide you with potential keywords and concepts you can use in your search.
Accountants' Handbook. Vol 1., Financial Accounting and General Topics and Vol.2.,
Special Industries and Special Topics are available online through netLibrary. RIA
Checkpoint offers the Handbook on Accounting and Auditing published by Warren,
Gorham and Lamont as past of its WG&L Library. CCH's Accounting Research
Manager has Miller guides and other resources, Goodwill is an "Intangible Asset"
resulting from a "Business Combination" and is defined "as the excess cost of an
acquired company over the sum of identifiable net assets."3 Critical issues in accounting
for Goodwill involve "Valuation" and "Amortization", the "Purchase Method" vs. "Pooling-

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of-Interests Method" of accounting for "Business Combinations.". So now we have a
vocabulary we can use when searching for information: Goodwill, Business
Combinations, Intangible Assets, Valuation, Amortization, Purchase Method, and
Pooling-of-Interests. We might add "Mergers" and "Acquisitions" and additional terms as
we learn more about the topic.
Step 3) Use the Accounting Guide to Identify Information Resources
The Accounting Guide lists five categories of information sources: Databases, Articles,
Websites, Books and print Reference Works. We will discuss specific sources in the
following steps.
Step 4) Find an Overview of the Topic
Handbooks and Textbooks are often the best places to start looking for information on
unfamiliar topics. Their mission is to define, explain and provide examples for students
and practitioners. The Accountants' Handbook. Vol.1: Financial Accounting and General
Topics and Vol.2.: Special Industries and Special Topics are both in netLibrary. You
must be careful about the date of publication. Many accounting issues are in flux and
may be under consideration by the accounting standard setters such as the American
Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards
Board (FASB), the Public Company Accounting and Oversight Board, the U.S. Securities
and Exchange Commission or the International Accounting Standards Board (IASB). We
will learn that is precisely the case regarding Goodwill Accounting. CCH's Accounting
Research Manager contains accounting standards from all of these organizations as well
as accounting news, guides to the literature, interpretations, and examples. The 10-K
Lookup feature enables you to locate SEC filings illustarting your research topic. Use
ABI/INFORM, Business Source Premier (EBSCO), Factiva, Lexis-Nexis, and The Wall
Street Journal to search for well-written Articles in journals, magazines and newspapers.
These play an important role in informing professionals and the public about current
issues and controversies. The World Wide Web offers a new way to search for
information about accounting topics. Google is especially good for quickly finding
relevant material. In all cases you must carefully consider the authority, reputation and
timeliness of the source of the information.
Step 5) Identify Authoritative Pronouncements
Accounting research relies heavily on authoritative precedents promulgated by
recognized standard setting bodies. CCH's Accounting Research Manager combines the
authoritative literature with other publications to give a comprehensive treatment of
accounting topics. It includes the FASB Statements, Current Text, and Emerging
Issues Task Force (EITF) abstracts as well as all of the AICPA publications, PCAOB
publications, SEC rules and regulations, and the International Accounting Standards
Board (IASB) material. The Financial Accounting Standards Board (FASB) is currently
making available the full text of the FASB Statements on the FASB Website. Users must
agree not to store copies on their computers or link directly to the statements. The
AICPA Library is now available in RIA Checkpoint. It includes the AICPA Professional
Standards with every Statement on Auditing Stanadrds (SAS), the Technical
Practice Aids, the Audit and Accounting Guides and Other Audit Risk Alerts. The
CCH Internet Research NetWork has several publications providing access to the
authoritative accounting literature in the SEC Accountant's Module including the U.S.
Master GAAP Guide and the SEC Accounting Rules. Lexis-Nexis has a variety of
AICPA Publications including the Industry Audit Guides and the Statements on
Auditing Standards (SAS), the Miller GAAP and GAAS Guides, The Journal of

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Accountancy, the CPA Letter and others. We have print subscriptions to many of these
publications in the Business Reference area in Library West. New FASB Statements
and AICPA Auditing Standards are published in the Journal of Accountancy and
may be found online in the Article databases. RIA Checkpoint has the AICPA's
Statements of Position (SOPs). Both AICPA and FASB make some information about
current issues freely available on their Websites. In June 2001 FASB issued Statement
Of Financial Accounting Standards (SFAS) No. 14: Business Combinations and SFAS
No. 142: Goodwill and Other Intangible Assets, replacing the Accounting Principles
Board Opinions Nos. 16 & !7, that previously guided accounting for goodwill in business
combinations. Henceforth, all Business Combinations must be accounted for using the
purchase method with Goodwill treated as an asset on the balance sheet that must be
regularly reviewed for impairment. The pooling-of-interests method is no longer allowed
and Goodwill is not amortized.
Step 6) Search for Articles, Case Studies and Examples About the Issues and Their
Implications
Online article databases including ABI/INFORM, Business Source Premier (EBSCO),
Factiva and Lexis-Nexis offer a tremendous opportunity for finding background
information, literature reviews, specific examples, practical and public policy implications
and other material on virtually any substantive accounting issue. The more controversial
the issue the more likely it is to be widely discussed in the periodical literature. A great
example for a comprehensive review of Goodwill accounting is: "Understanding
Accounting for Business Combinations: An Instructional Resource," by Hugo Nurnberg
and Jan Sweeney. Issues in Accounting Education, 22 (2), May 2007. pp255-284.
Step 7) Search the Web
Goodwill Hunting is a companion Case Study that illustrates a variety of high-quality
published information on Accounting for Goodwill. Google will help you locate additional
materials freely available. Use the Websites listed in the Accounting Guide to find more.
Step 8) Examine the Financial Statements Published in SEC Filings
U.S. and Foreign Companies whose stock trades publicly in the United States are
required to file audited financial statements that meet U. S. Generally Accepted
Accounting Principles (GAAP) with the Securities and Exchange Commission (SEC).
These are made available in the SEC's EDGAR database. You can also retrieve EDGAR
filings in Factiva, Mergent, Thomson Research, Hoover's Online, the US Business
Browser, and other databases. Pay particular attention to the Financial Footnotes
published in the 10Ks where significant accounting policies are disclosed These are
usually found in Note 1. For example, in AOL's September 2001 10Q (quarterly filing)
there are numerous references to "goodwill" due to the substantial negative impact on
earnings of amortizing the excess purchase price under current rules. In 2002 under the
new FASB Statement 143 the charges to earnings were magically transformed into an
asset carried on future balance sheets. Reported earnings greatly benefited.
Step 9) Search Investment Research Reports
Goodwill is a good example of an accounting issue that has major implications for
investment analysis and strategy. Investment banks all have sophisticated research
departments that analyze accounting rule changes for their impact on financial
statements, corporate strategy and investment opportunities. Investext Plus has reports
from leading firms including Merrill Lynch, Morgan Stanley, Salomon Smith Barney and
others that evaluate the impact of changes in Goodwill Accounting. And you will find

19
numerous, detailed reports on all major publicly traded companies - there are hundreds
of reports for Time Warner.
Step 10) Putting It All Together
Now you should have command of the topic. You know the accounting terms used to
describe the issues. You are familiar with specific information resources. Youve located
overviews, articles and other material that provide a basic understanding and
perspective on the issues as well as areas where controversy remains. Youve identified
relevant information sources, databases, books, reports and Web sites and utilized
effective search strategies. You know the important published authoritative and semiauthoritative pronouncements and who issued them. You have seen examples in
published financial statements. Youre ready to apply all of this information to your
specific situation. Refer to the Accounting Guide for additional information. Examine the
Goodwill Hunting Case Study for specific examples.
Top 12 Accounting Research Paper Topics
There are plenty of challenges in writing an accountancy research paper, from finding
reliable sources (especially online) to getting the structure right and making sure that all
your key points are properly referenced. One of the biggest, though, can be choosing a
subject for your paper. Its always good to cover new ground or take a look at issues
from a fresh angle, but at the same time it can be unwise to stray too far from the path;
the reason a subject hasnt been discussed much may be that its not seen as all that
relevant. With that in mind, here is a list of the top 12 subjects for accountancy research
papers; something on it should give you a good start at writing the perfect paper.
1. Auditing. Auditing is a key part of accountancy and offers a lot of scope for a
paper. Depending on the level youre writing at a general overview might be
appropriate, or you might want to focus on one aspect of auditing in more detail.
2. Tax. Tax is of interest to almost everyone. While paying tax is a legal obligation
that should not be avoided, many people and organisations are paying more than
they need to simply because they dont know the law.
3. Financial Markets. Markets in currencies, commodities and stocks play a central
role in the global economy but many people dont really understand them. What
issues does this raise and how can accountants help?
4. Accounting Information Systems. With businesses becoming global and
consumers buying online in ever greater numbers, the rapid and accurate flow of
information is vital to accountants. What are the recent developments and how
do they help?
5. Managerial Accounting. Managers often need to make decisions based on
accountancy information. Do they do so in the best way possible?
6. Personal Finances. What are the benefits for an individual in hiring an
accountant? What areas of finance can it help with?

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7. Debt Management. Debt can have serious implications both immediately and in
the future. What options are available to resolve matters and avoid future
problems?
8. Organisational Culture. How do the culture and objectives of different
organisation types affect accountancy procedures?
9. Cash Flow. This is another staple of accounting. How has it changed and what
would be some good ways to improve it in the future as the economy develops?
10. Payroll Accounting. Managing payrolls is a complex task. What are the best
ways to do it easily and accurately?
11. Business Investments. How can businesses maximise their income through
sensible investing?
12. Future Directions. Where will accountancy go in the future? Will present
procedures evolve or will radically different ones emerge?
Each of these is a large subject and offers lots of potential for an interesting and
informative paper. Whatever one you choose you can find plenty of sources to help you.