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V. Operational Framework
• Research Problems
Activities • Advantages and Disadvantages
• Magnitude and Reach of Impact
• Social and Economic
• In depth Studies
• Idirect Effect
• Documentary Secondary Data
• Mechanisms
• Survey-Based Secondary Data
• Cost and Benefit
• Survey
• Product and Process Innovation
• Convenient Sampling for chosen CPA's
• Interview
Research
Impact
Problem
The advances in communication and the revolution in information have turned into
landmarks for the accounting profession, as accounting remained stagnated for many years due to
its deficit position or even due to the lack of information exchange with its users. Among these
advances, the advent of Internet use stands out, which permits information monitoring and virtual
transmission. The integrated use among network computers and the Internet have marked a new
off with the research problems, the researchers will conduct series of activities including archival
research or in depth research in the resources available for such data. The researchers will also
conduct a series of survey and interview to its respondents. Finally, after all the data has been
collated, the researchers will analyze and determine the impact of technological advancement in
the accounting profession. The impact will be composed of its advantages and disadvantages,
VI. Research Design ( incorporate Purpose of research Purpose of research, Unit of analysis,
to assess the existing data and information concerning technology advancement and its
Descriptive research will be used in this endeavor to obtain information concerning the
current status of the phenomena to describe "what exists" with respect to variables or conditions
in a situation, (Key, 1997). It helps in providing answers to the questions of who, what, when,
where, and how associated with a particular research problem; it cannot conclusively ascertain
answers as to why (Anastas, 1999). This kind of research can be quantitative or qualitative. As a
descriptive research, the researchers will be using survey method and interview method. The
survey and interview method will be used to develop the questionnaire which included items to
a whole.
Correlational study on the other hand is generally a quantitative method of research
composed of two or more quantitative variables from the same group of subject’s relationship or
covariation (Waters, 2013). The researchers will associate the impact of technology
a phenomenon and examines into a subject in an attempt to gain further understanding. Also it
often relies on secondary data and is generally a qualitative kind of research. In this kind of
research, the researchers may also opt to use interviews and focus group discussions and gets an
in depth opinion with the accountants and get a better understanding of their natural setting and
The selection of participants has implications for both data collection and the data that are
available for analysis (Burgess, Pole, Evans, & Priestley, 1994) and helps to define the limits for
generalizing the findings (Eisenhardt, 1989). The target participants of this study are in the
persons in the accountancy profession primarily Certified Public Accountants (CPA’s). The
research study will focus on persons engaged in the accountancy profession in different age
groups and different sectors of accountancy profession namely, public, academe, government and
private practice. Furthermore, this research is a cross-sectional kind of research, thus it involves
observation of population or its subset at a defined time and it will only be conducted in a short
Secondary data will be mainly used in this kind of research. Secondary data analysis
involves the use of existing data, collected for the purposes of a prior study, in order to pursue a
research interest which is distinct from that of the original work; this may be a new research
question or an alternative perspective on the original question (Hinds, Vogel and Clarke-Steffen
1997, Szabo and Strang 1997). Before using secondary data in this research, it must be evaluated
according to its availability, relevance, accuracy and sufficiency. Data is available when it is
readily obtainable in different sources that can be freely accessed anytime by the researcher. A
data is relevant on the other hand if it meets the requirements of the problem in a way that it has
the same unit of measurement and the concepts are the same and it is not outdated. A data is
accurate when a specification and methodology is used, margin of error is examined, and the
source is reliable. Also, a data is sufficient when there is an adequate data available to the
In this kind of data gathering method, documentary secondary data will be used and it
shareholders, diaries, transcripts of speeches and administrative and public records and non-
written documents like tape and video recordings, pictures, drawings, films and television
programs, DVD/CD. Survey-based secondary data will also be used. It is the data collected by
questionnaires that have already been analyzed for their original purpose; examples of which
A survey questionnaire will also be used in data gathering. Appropriate questions will be
modified from related research and individual questions formed by the researchers will be used in
the examination which is essential instrument of research, related to a series of written questions,
relative, about the scope of this paper. In addition, the researchers will conduct a group interview
for them to be knowledgeable about the effects of technology that has occurred in the daily
research and it is based entirely on documentary or on survey data, or can be an amalgam or the
two. The key factor is that different data sets have been combined to form another data set prior
After the collection of secondary and primary information from the different sources, the
data collected will be compiled and tabulated and the results of the tabulation will be analyzed for
interpretation. Furthermore, for accuracy purposes, observation method of data gathering will also
be used to gather primary information or firsthand data since no variable was being taken into