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MODULE III
RESEARCH DESIGN
ACC 323 ASSIGNMENT

GROUP 6
ACCOUNTING 300 LEVEL
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RESEARCH DESIGN

MODULE 3

RESEARCH DESIGN

OBJECTIVES

Upon completion of this module, you should be able to:

 Define the concept of research design

 Identify the various types of research design

 List the characteristics of the type of design

 Determine the factors affecting internal and external validity of experimental research
design.

OUTLINE

 Introduction to research

 Purpose of research in accounting

 Definition of design

 Overview of research design

 Types of research design:

A. Exploratory design

B. Conclusive design

i. Descriptive design

 Cross-sectional design

 Longitudinal design

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ii. Causal design

 Validity of experimental design

 Factors affecting internal validity

INTRODUCTION TO RESEARCH

Research has been identified by various writers to suit the circumstances in which it is used.
Literally, the term ‘research’ means ‘to search for’. However, from the different definitions it is
seen as a science due to its characteristics procedures involving logic of inquiry about the truth of
an event or object.

In view of this, research is a systematic investigation of a particular phenomenon, using a

set of procedures which is embodied in the scientific methods of presentation.

According to Asika (1991), he defined research as any organized enquiry that aims at providing
information for solving identified problems.

In the same vein, Fagbohungbe (1993), defined research as a quest for new knowledge,
pertinent to an identified area of interest or problem through the application of the scientific
approach, or process of investigation.

In a broad sense, research refers to a systematic method consisting of enunciating the problem,
formulating a hypothesis, collecting of facts or data, analyzing the facts and reaching certain
conditions either in the form of solution(s) towards the concerned problem or in certain
generalization for some theoretical formulations.

PURPOSE OF RESEARCH IN ACCOUNTING

The place of research in accounting practice has no lineage, and as such, the relationship is said
to be disjointed. This has resulted from lack of conceptualization of the primary objectives of the
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study of accounting which in time past has viewed the accounting practice in terms of
information preparation only. However, the reaction of stakeholders such as investors, creditors
and others to the need for historical facts and figures in terms of profit made on investment and
revenue generation analysis to be published, has geared the accountants to be involved more in
research. Bearing this inter relationship in mind, the researcher should select and expand his
research questions with a view to controlling the empirical system within which accounting is
practiced. Research aids in improving the behavior of the practice and makes it relevant to the
society.

Moreso, research will help to develop the accounting standard of system in such a way that it
will move towards intended goals.

OVERVIEW OF RESEARCH DESIGN

Before a researcher proceeds, he intends to structure his plan of investigation. This is required so
as to help him determine the type of relationship that exists between or among the variables that
he intends to study. If this determined, he will know how to structure the questions or items
which he will use to gather his information. This information will then be analyzed so as to
obtain the desired result.

Different types of research require different designs that are suitable for the study that is to be
conducted. Thus, a researcher chooses his design depending on the level of his mastery of the
study. He must however, bear in mind the fact that the design must measure appropriately the
phenomenon that is of interest and obtain data that will validly lead to a useful conclusion.

A research design is a blueprint or scheme that is used by the researcher for specific structure
and strategy in investigating the relationship that exist among variables of the study so as to
enable him or her (the researcher) collect the data, which will be used for the study.

It also means the structuring of investigation aimed at identifying variables and their
relationships to one another. This is used for the purpose of obtaining data to enable the
researcher test hypothesis or answer research questions. It is an outline or a scheme that serves as
a useful guide to the researcher in his effort to generate data for his study.
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Research design in view of Ghauri et al (1995) is the overall plan for connecting the conceptual
research problems to the pertinent (and achievable) empirical research is undertaken to answer
research design needs to be effective in producing the required answers within the constraints
placed on research.

DEFINITION OF DESIGN

A design is a plan, strategy or map that determines how a research problem will be answered. It
deals with the procedures that will be used in gathering the information as to how it will be done.

Concise English dictionary also defines design as a plan or drawing produced to show the look
and function of something before it is built or made.

TYPES OF RESEARCH DESIGN

There are basically two types of research design, they include;

• Exploratory design

• Conclusive design

These designs would be exhaustively explained in the preceding paragraphs. But first let us
examine exploratory design.

EXPLORATORY DESIGN

As the name implies, exploratory design has to do with the researcher finding out facts for
himself. It is a design that involves generating basic knowledge, classifying relevant issues, and
uncovering variables associated with a problem, uncovering information needs and defining
alternatives for research design objectives.

In exploratory design, the goal basically is to formulate problems more precisely, classifying
concepts, gathering explanations, gaining insights, eliminating impracticable ides and forming
hypothesis.

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When surveying people, exploratory research studies would not try to acquire a representative
sample but rather seek to interview those who are knowledgeable and might be able to provide
insight concerning the relationship between variables.

Like was mentioned earlier, exploratory design which was coined from the word ‘explore’ means
to investigate or discuss in details. Little wonder why an exploratory researcher would want to
interview precisely people who could help decipher a problem and not a sample from a group.

An exploratory design is very flexible. It is not limited to a particular style. Thus an open-end
process is adopted.

It is also important to note that exploratory designs are more explanatory than descriptive in
nature. An explanatory design seeks to explain and classify the exact nature of a problem to be
solved.

Exploratory design could be adopted by sales managers, marketers and researchers in other
fields of study. Quite often, sales managers recognize that there is a problem but do not
understand the dimensions of the problem. In these circumstances, preliminary research is
conducted with small numbers of potential customers to define the nature of the problem,

B. CONCLUSIVE DESIGN

The word conclusive means to prove something is true or ending uncertainty. With that in mind
we can clearly explain that conclusive design is a research design in which information needed is
clearly defined. It is a design that test hypothesis and examines relationships.

In conclusive design, a course of action is evaluated and then selected. Unlike exploratory design
which just recognizes and identifies the course of action. Conclusive design ends any uncertainty
by fully defining and ascertaining what the problem is.

A conclusive design adopts a rather formal and structured process. It isn't flexible like
exploratory design. A conclusive design also utilizes large samples and representatives. In order
for a researcher to make an effective conclusion, he requires a large sample so that his decision is
accurate.
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It is also important to note that conclusive design employs quantitative data analysis like was
mentioned in the previous paragraphs, large samples are required. No wonder why data analysis
is more quantitative than quantitative exploratory design

At this point, we would further examine the types of conclusive design

Conclusive design includes:

• Descriptive design

• Causal design

i) DESCRIPTIVE DESIGN

Basically, descriptive research describes market characteristics or functions. As a type of

conclusive design, it is rigid and not flexible in nature. It seeks to describe users of a product,
determine the proportion of the population that uses a product or predict further demand for a
product.

Descriptive design ensures the researcher defines question, survey people and determine a
method of analysis prior to the beginning of data collection.

Descriptive design requires clear specifications. In this example, we are dealing with questions a
market researcher finds answers to. The specifications include:

Who- Who should be considered as patron of a particular departmental store?

What- What information should be obtained from the respondents?

When- When should the respondents be contracted to obtain required information?

Why- Why are we obtaining information from the respondents? Why is the market research
being conducted?

Way- In what way are we going to obtain information from the respondents?

Such specifications the descriptive market researcher finds answers to affords him the
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opportunity to make any required changes before the costly process of data collection has begun.

We can clearly see that descriptive design is a preplanned and structured design that provides
further insight into the research problem by describing the variables of interest. It can be used for
profiling, designing, segmentation, estimating, examining relationships. Descriptive relationships
can be further broken down into two main types:

• Cross sectional Design

• Longitudinal Design

Cross-Sectional Design

In this design, the population is sampled to make measurements at a specific point in time. A
special type of cross-sectional analysis is a cohort analysis which tracks an aggregate of
individuals who experience the same event within the same time interval overtime. Cohort
analyses are used for long term forecasting of product demand.

It is important to note that cross-sectional study or design is the most common type of research
project. It usually involves conducting a survey of a sample of population elements at a point in
time.

Cross-Sectional design is useful because it provides a quick snapshot of what is going on with
the variables of interest for our research problem,

Longitudinal Design

This is a design that requires investigating an event by taking repeated measures overtime. It is
synonymous with time series analysis in which repeated measurements of the same individuals
are observed over a period of time. Thus one can monitor an individual’s behavior over a period
of time, with regards to brand switching.

However, it is pertinent to note that longitudinal studies are not necessarily representatives since
many people may refuse to participate because a lot of commitment is required.

Longitudinal study is indeed useful for conducting trend analysis, tracking changes in behavior
overtime. For example, brand switching (mentioned earlier), level of awareness, turnover.
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A market researcher could also monitor long-term effects of monitoring activities. For example,
market share, pricing effects.

ii) CAUSAL DESIGN

This is a type of conclusive design which seeks to find the cause and effect relationships between
variables. It accompanies these goals through laboratory and field experiments.

Experiments are basically the best way to satisfy elements of causation. Causal design examines
how the independent variable affects the dependent variable.

Examples of experiments in marketing include:

i) Market testing or test marketing: This is a procedure for launching a new product in a
restricted geographical area to test customers’ reactions.

If the product is unsuccessful, the company would have minimized its cost and can make the
necessary changes before wider launch. Test marketing is typically undertaken in larger town or
in areas served by a particular commercial television company

ii) Advertising Response: This has to do with the responsibilities of consumers to the adverts
placed by a company. It includes the advertising company being able to influence its immediate
consumers to recall the advert, to be by the advert and display either a positive or negative
attitude towards the advert elements.

iii) Promotional Design: This is the consumers’ response to promotional deals, incentives, tie-
ins (collaboration between two or more organizations working as partnership a promotional
effort).

iv) Store layout and design.

v) Product positioning.

vi) Colour trading and package design.

These and many more experiments could be adopted by a market researcher who wants to adopt
the causal design approach.

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We can rightly conclude that causal design provides information on potential cause and effect
relationship and also in marketing it is most practical to talk about associations or impact of one
variable on another.

CHARACTERISTICS OF A GOOD RESEARCH DESIGN.

1) The main use of a research design is in variance control. Variance is the measure of variability
which is used in statistics to answer research questions and test hypothesis both of which are
accomplished usually by comparing variances.

It is important to note that a good research design must be able to control variances by
maximizing systematic variance, controlling extraneous systematic variance and minimize error
or random variance.

2) A good research design should be able to produce data to answer research design questions
and test hypothesis.

3) It must also be able to control intervening or extraneous variables which may influence the
dependent variable of the study.

4) A good research design to be able to maintain both internal and external validity. Validity is
the ability to measure what is supposed to be measured.

Internal validity is gotten when the experimental manipulation of the independent variable,
generates the type of data the researcher want in order to answer the research questions and to
test the hypothesis.

External validity on the other hand, ensures that findings of external manipulation are in line
with the findings of populations so that they could be generated for the entire population.

5) A good research design must have appropriate order of procedure of observation. Thus the
research design must be well organized and data must be orderly imputed.

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VALIDITY OF EXPERIMENTAL DESIGN.

This is the extent to which elements involved in an experimental design vary. It involves all
aspects of the design ranging from the stated problem to the questions, hypothesis formulation,
and selection of population, and sample size, instruments and the type of statistical tools used for
analysis.

INTERNAL VALIDITY.

These are factors which examine how quantifiable variables affect one another. It also involves
the performance of the observers as well as the type of instruments used in conducting the study.
For example, for a questionnaire, experts must subject the item to evaluation while the graduated
measurements must be in place for the equipment.

FACTORS AFFECTING INTERNAL VALIDITY

In an experimental study, some numbers of extraneous variables are present during the procedure
of study. These variables cannot easily be eliminated but can be observed and precautions can be
taken to guide effects on the result of study. The review of this is conducted by Best and Trahn
(1989:118) and is stated as follows:

1) Testing: The effect of pretest produces a sort of experience gathered by subjects on a

second testing-pre-test can be seen in their performance.

2) Maturation: This is similar to testing above, but it is usually not as a result of testing
event. With time, the respondents or subjects acquire more experience which result in
change. For example, where there is an increase or decrease in moral, social-economic
status or emotional status of the respondent. These changes, when effected and brought
into an experimental study may be confused with the effect of the independent variable.

3) History: This may include some events that the respondent might have experienced over
the process of data administration. Such changes caused by events can affect the result of
variables being measured. Example of such events include: emotional stress, pain or hurt
resulting from past arguments, anxiety or a catastrophic event in the community.

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4) Instrumentation: This can vary the findings in an experimental study of the measuring
instruments or a particular technique used to describe and measure some trend of
behavior is unreliable. These include inaccurate measuring equipment, inappropriate
methods/techniques and inexperienced or untrained observer.

5) Biasness In Selection: This is represented by the non-equivalence of the group under

study, which is experiencing control. An un-organized study may decide to select some
inexperienced set of respondents or subject of their study. If the experimenter or
researcher hands the questionnaire to his best friend or close friend, such a person may
respond with biasness due to favoritism, thus causing a threat to the result.

6) Statistical Regression: This occurs when respondents or subjects are selected on the
basis of extremely high or low pretest scores. If the measuring device is not totally
reliable, thus they are one of the opinions that this occurs when the respondents are
selected as a group due to extreme scores and the group as a whole and not for
individuals.

7) Experimental Mortality: It occurs in experiments that take longer period of time to

attain. It occurs with time, that is, if one or more of the respondents from within the group
is lost due to illness, sickness or even death. The experiment becomes invalid when the
statistical sample size is distorted as a result of such loss., those who started the
investigation are not those who will end it.

8) Experimental Biasness: The research has some sort of previous knowledge about the
subjects or respondents involved in an investigation. This knowledge of subject status
may affect the objectively of the result and as such as pre conditioned judgement is made.
For effectiveness, the researcher should have someone else administer the treatment and
record for them.

9) Interaction of selection and Maturity: This occurs when the respondents are able to
select the type of treatment they want to receive, probably due to the level of motivation
of the respondent.

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EXTERNAL VALIDITY

This is the extent to which the variable relationships among the variables can be generalised to
other settings, other treatment variables, other measurement, and other population (Best and
Kahn 1989:118). It asks the question of generalisation such as “to what population settings,
treatment variables, measurement variables and others can the effect be generalised?”

FACTORS AFFECTING EXTERNAL VALIDITY

In most experimental research design, the practical use of the findings is of the most importance
and as such the investigation is carried out in real-life setting. This presents opportunities for
greater generation of the result obtained after the investigation.

Factors that would reduce generalisation potentials of the research study of other settings,
persons, variables, and measuring instruments include:

1. The Extent of Treatment Verification: This is the method taken by the researcher
to ensure that the treatment is properly administered or carried out. For instance, when a
researcher is guiding against experimental biasness and uses someone who is not directly
involved in the research to administer the treatment, this can cause a threat to the external
validity, meaning that the research did not administer the treatment as it was intended.

2. Interaction Effect of Testing: This has to do with interaction among subjects or

respondents. The use of pretest sensitizes the individuals involved to the study by making
them more aware of the hidden purpose of the study.

3. Interaction of Selection and Treatment: In most cases, the researcher finds it

difficult to select samples from the wide population or randomly assign the samples to
groups. Thus generalisation from sample to population is not reliable at this state.

4. The Artificiality of the Experimental setting: In an attempt to control extraneous

variables, the researcher may introduce artificial atmosphere about a situation and thus
cannot be generalised. Thus, this experimental process is a constant threat.

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References

1) *Asika, N. (1991), Research Methodology in Behavioural Sciences, Lagos: Longman

Nigeria PLC.

2) *Fagbohungbe, O.B.(1993), Research Methodology for Nigeria Tertiary Institution,

Lagos: Kole Consult.

3) *Types of Research Designs, College of Administrative Science, UAH from:

http://www.uah.edu/library.

4) *Joseph F. Hair, Robert P. Bush, David J. (2000), Marketing Research: A practical

Approach for the new millennium, New York: MCGraw Hill/Irwin

5) ICAN (2006) Business Communication and Research Methodology Study Pack, Lagos:
VI Publishers.

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