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RESEARCH METHODOLOGY
3.0 Introduction
According to Kothari (2003) research methodology involves details in approaches and
procedures used in carrying out studies. It includes the techniques, methods and procedures
adopted in the research. This section discusses the research design, target population, sample
and sampling procedures, research instruments, validity and reliability, data collection
This study will employ descriptive research design with an illustration of a case study.
According to Kothari (2003) a descriptive research design describes the state of affairs as it
exists in the present. A descriptive research design will be appropriate as the study involves
fact finding to describe the usage of strategic management accounting techniques and how
they affect financial performance and documenting the findings. A descriptive research design
is also appropriate as it is structured and is free from bias and represents data as it is (Kothari
2003).
3.2. Population
According to Cooper and Schindler (2003), a population is defined as the total collection of
elements about which we wish to make some inferences. Gall et al, (1983) also defines a
target population as the members of a real or hypothetical set of people, events or objects to
which the researcher wishes to generalize the results of the research. The target populations
for this study will be the employees of Menegai oil refineries limited from various
departments since all their functions are centralized. The target population comprises of 50
Department Number
1 Top management 10
2 Accounting 10
3 Procurement 10
4 Finance 10
5 Technical 10
Total 50
According to Kothari (1990) sampling is the process by which a relatively small number of
individuals, objects or events is selected in order to find out something about the entire
population from which it was selected. Stratified random sampling will be used in this study.
department a chance of being selected and also ensures that all departments are represented.
According to Kothari (2003) an optimum sample is the one that fulfills the requirements of
efficiency, representativeness, reliability and flexibility. This sample should range between
10% and 30%. The study will use a sample size of 10% of the target population. This adds up
to fifty respondents spread throughout all the five departments as shown in table 3.1.
Primary data will be collected using questionnaires. The questionnaires will consist of both
open ended and closed ended questions covering the effects of recruitment & selection
practices and how they affect organizational performance. Open ended questions give the
respondents allowance to freely respond to the questions without any limit and gave their
alternatives. According to Mugenda and Mugenda (1999), the open ended or unstructured
questions permit greater depth of response from the respondents while the closed or structured
questions are usually easier to analyze. Questionnaires will be chosen because they are easier
for the researcher to collect a lot of information over a short period of time. A brief
introduction will be made to the respondents before administering the questionnaires with the
According to Mugenda and Mugenda, (2003), validity is the accuracy and meaningfulness of
inferences, based on the research results. One of the main reasons for conducting the pilot
study will be to ascertain the validity of the questionnaire. A pilot study will be undertaken
with ten employees each from every department not represented in the sample through a face
to face interview in order to test the ease of administering the questionnaire. These will help
obtain reliability of the instrument, a test retest method will be used (Kerlinger, 1973).
Data analysis will be based on the research questions designed at the beginning of the
research. The quantitative data from the survey questionnaires will be analyzed using the
Statistical Package for Social Sciences (SPSS) version 17. SPSS version 17 package will be
used because it is a comprehensive system for analyzing data and can take data from many
types of files and use them to generate descriptive statistics, complex statistical analyses,
tabulated reports, distributions, trends and so on. The descriptive statistics format will be used
to summarize and organize the data in order to generalize and infer relationships.
APPENDICES
Dear respondent,
management accounting techniques and how they affect financial performance in Menengai
Oil Refineries Company. Please assist me in doing this research by taking your valuable time
All information provided will be handled with utmost confidentiality and will strictly be used
Yours sincerely
RESEARCH QUESTIONNAIRE
2. Level of education
Secondary Certificate [ ]
Diploma level [ ]
Masters Level [ ]
Post Graduate [ ]
Top management ( )
Accounting ( )
Procurement ( )
Finance ( )
Technical ( )