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1. �CHAPTER THREE
3. Research Methodology
3.1. Introduction
Research method is a method used by researchers during an investigation to solve problems
(Kothari, 2004). (Sekaran, 2003) Research method is defined as techniques that are used for
conducting research such as in data collection, data analysis, and evaluation of the accuracy
of the research results. This chapter gives details on the approaches that the researcher
incorporated to make preparations for the study, gather data and analyze the data. The
specific sections contained therein are the research design, research approach, and population,
sampling technique, data collection method, data analysis and presentation for the study.
3.2. Research design
The research design refers to the overall strategy that you choose to integrate the different
components of the study in a coherent and logical way, thereby, ensuring the researcher
effectively address the research problem; it constitutes the blueprint for the collection,
measurement, and analysis of data (De Vaus, 2016). McMillan and Schumacher (2014)
defined the term research design as a blueprint for choosing subjects, research sites and data
gathering techniques to answer the research questions.
There are three types of research design those are explorative, descriptive and explanative.
Descriptive research characterized as simply the attempt to determine, describe or identify
what is, while explanative research attempts to establish why it is that way or how it came to
be and Explorative research is characterized as the looking for of new insight, the looking
around, and the asking of questions or the bringing of some phenomenon into new light.
(Kothari, 2004).
Since the main objective of this study is to assess current status of the accounting system in
the Ethiopian electric power corporation Bishoftu district and to describe "what exists" as it
exists at present. Therefore, the study was applied descriptive research design. The reason
behind using descriptive research design is that the researcher is interested in describing the
existing situation under study. (Creswell, 1994) stated that the descriptive method of research is a
technique of gathering information about the present existing condition.

2. 3.3. Research approach
Research approaches are plans and procedures for research that spans the steps from broad
assumptions to detailed methods of data collection, analysis and interpretation. (Phillips &
Burbules 2000) in general there are three types of research approaches. These are qualitative,
quantitative and mixed research approaches. Qualitative research approach framed in terms of
word (quality) rather than numbering, quantitative research approach framed in terms of
numbering (quantity) rather than word and mixed research approach framed in terms of both
word and numbering (Phillips & Burbules, 2000).
As the intention of this study is to describe and analyze, the current status of the accounting
information system in the Ethiopian electric power corporation Bishoftu district, the
researcher was adopted mixed approach (both qualitative and quantitative). The rationale of using
qualitative approach were mainly used to describe subjective assessments , analyses, and
interpretation of attitudes, opinions, and behaviours of the respondents as expressed and the
reason to use quantitative methods was helped in generating numerical data, which was
statistically manipulated to meet required objectives through descriptive statistics (frequencies
and percentages). According to Mark et al. (2009) mixing qualitative and quantitative approaches
gives the potential to gather data that could not be obtained by adopting a single method and to
cover each method’s weaknesses with strengths from the other method.
3.4. Population of study
According to Ngechu (2004), a population is a well-defined or set of people, services, elements
and events, group of things or households that are being investigated. The target population
included all the senior employees and management members in the accounting department in
the Ethiopian electric power corporation Bishoftu district. Data available from the Ethiopian
electric power corporation Bishoftu district indicated that, there was 110 staff working in
accounting system in the department. Respondents from senior employees and management
level had accumulated sufficient experience with regard to their role in the strategic positioning
Accounting information system in Ethiopian electric power corporation Bishoftu district. This
population had the potential to provide the relevant information on the assessment of accounting
information system.

3. 3.5. Sample size
Sample here refers to operation of the universe or population which reasonably reflects to
opinions attitude or behaviors of the entire group. Sampling/sample size is a process of
selecting a proportion of the population considered adequate to represent all the existing
characteristics within the target population for the purpose of generating the finding from the
sample itself (Cooper & Schindler, 2014). The researcher used Yamane and Taro (1967)
formula to arrive at the sample size from population as:
Where
n = Sample size,
N = Population Size
e = Significant level of error (0.05)
n = 110 =
1+110(0.05) ² 110 = 110 =
1+110(0.0025) 1+0.275
Therefore n =86sample size
3.6. Sampling Techniques
Sampling technique is a statistical method of selecting the sampling unit that would be
representative of the population in study. It can be classified into probability and non-
probability sampling (Krishnaswami & Satyaprasad, 2011). For this study Simple random
sampling (lottery method) was employed in order to select 86 respondents samples.
According to Kothari (2004) if a population from which a sample is drawn constitute a
homogeneous group, Simple random sampling (lottery method) is generally applied in order
to obtain a representative sample.
3.7. Data Types and Techniques of Data Collection
According to Creswell (2014) data collection is means by which information is acquired from the
selected subjects of a study. As per Koul (2006) using appropriate data gathering instruments

4. can help researchers to combine the strengths and amend some of the inadequacies of any
source of data to minimize risk of irrelevant conclusion. While deciding about the method of
data collection to be used for the study, the researcher should keep in mind two types of data viz.,
primary and secondary. Primary data are those which are collected afresh and for the first time
while, Secondary data means data that are already available i.e., they refer to the data which have
already been collected and analyzed by someone else. (Kothari2004)
In this study primary data were collected by administering well- structured close-ended
questionnaire to the target respondents. The preference for a questionnaire was based on the
fact that respondents are able to complete it without help, secretly, and it is cheaper and
quicker than other methods while reaching out to a larger sample (Bryman, 2016; Cohen,
Manion, & Morrison, 2011). According to (Kerlinger, 2004) questionnaire were preferred for
because it facilitates stress-free and quick derivation of information within a short period.
A total of 86 Likert Scale questionnaires were distributed for the respondents. The Likert
scale was rated by the respondents based on five points with 1 signaling lowest level of
agreement (strongly disagree) and 5- indicating highest level of agreement (strongly agree).
Croasmun and Ostrom (2011) recommend that Likert scales are useful in social science.
Questionnaires were pre-tested by our advisors and analyzed respectively and the necessary
correction were made and standardized before they were circulated to the respondents.
3.8. Method of Data Analysis and Presentation
Data analysis is the process of bringing order, structure and meaning to the mass of
information collected (Mugenda &Mugenda,1999). In this study the data and information
collected from the respondents was presented, interpreted and analyzed using descriptive
analysis techniques. As result, following the data collection, tables and percentages was used
for data presentation and analysis.
.
3.9. Ethical Considerations
An ethical aspect is one of the most important points in which a research presumes. Before
proceeding to the collection of data from the respondents; the purpose of the study, the
objectives and intentions were explained by data collectors to each respondent verbally. To
assist the process, legal recommendation letters and student identification card were used.

5. Throughout the research process, any kind of fake practices and misconduct to meet the
researcher’s need other than the stated research objectives didn`t occurred. The data, once
analyzed, the researcher were keep for a reasonable period of time and then discards so that it
will not fall into the hands of other researchers who might misappropriate it. The researchers
were not also used language or words that are biased against persons because of gender,
sexual orientation, racial or ethnic group, disability, or age. Suppressing, falsifying, and
inventing findings to meet a researcher’s and/or participants’ need were eliminated. The
researchers were tried to assured that keep the information confidential and the data were
used only for academic purpose.