The document provides guidelines for project work for the PGCM (Post Graduate Certificate in Management) program. It outlines the course curriculum for the first and second semesters of the Public Accounting and Finance specializations. It also details the research process for the GM100 project work, including defining the problem, developing the research design, data collection and analysis, and report preparation. The deadline for submitting the synopsis is November 15th while the final project is due December 15th. The document also discusses various research designs like exploratory, descriptive and causal research and different methods of data collection including surveys, case studies, experiments and longitudinal studies. It concludes with explaining different scales of measurement used in research like nominal, ordinal, interval and
2. 3-2
PUBLIC ACCOUNTING
SEMESTER 1
1. Financial Accounting & Reporting
2. Management Accounting
3. Auditing
4. Federal Income Tax
5. Managerial Economics
3. 3-3
PUBLIC ACCOUNTING
SEMESTER 2
6. Forensics Accounting
7.Business Finance
8. Accounting Ethics and Business Law
• GM100 Project Work ( Accounting Research )*
* Projects assigned by current work organization
6. 3-6
REVISED
ACADEMIC
CALANDER
5/5/2023
#
Activity Start Date End Date
1
Activation of Online Exam
Form filling through Student
Portal (Dates also includes
extension/s and submission
with late fee)
October 15,
2022
January 31,
2023
2
Activation of Assignments on
the Student Portal (Dates also
includes extension/s and
submission with late fee)
November
15, 2022
January 15,
2023
3
Online Term-End Examination
through Student Portal (As
done in earlier sessions) for
PGDM/PGDITM/PGCM
February 06,
2023
February 16,
2023
4
Result Processing and
Declaration of Results
PGDM/PGDITM/PGCM
February 17,
2023
February 27,
2023
8. 3-8
Research
Process
• Step 1: Problem Definition
• Step 2: Development of an
Approach to the Problem
• Step 3: Research Design
Formulation
• Step 4: Fieldwork or Data
Collection
• Step 5: Data Preparation and
Analysis
• Step 6: Report Preparation and
• Presentation
5/5/2023
10. 3-10
The Problem Definition Process
5/5/2023
Discussion
with
Decision Maker(s)
Interviews
with
Experts
Secondary
Data
Analysis
Qualitative
Research
Management Decision Problem
Marketing Research Problem
Tasks Involved
Environmental Context of the Problem
Step I: Problem Definition
Step II: Approach to the Problem
Objective/
Theoretical
Foundations
Research
Questions
Hypotheses
Step III: Research Design
Analytical
Model: Verbal,
Graphical,
Mathematical
Specification
of
Information
Needed
11. 3-11
The purpose of the Research
5/5/2023
To explore
To describe
or classify
To establish
relationships
To establish
causality
17. 3-17
Detailed/final
project report
will include the
following:
• Introduction
• Objective of the study
• Review of Literature
• Methodology (Details of
methodology will be used in
studying and collecting the data
and issue will be described)
• Data analysis and interpretation
• Findings and Recommendation
• Conclusion
• Limitations of the study
• References
• Appendix
5/5/2023
18. 3-18
DEADLINES FOR SUBMISSIONS
5/5/2023
Sno Activity Start date End Date
1 Selection of Research project
title and Problem
1 October 15th October
2 Submission of Synopsis on
Students Portal
30 October 15th November
3 Final Project (1st cut off date) 25th
November
15th December ( 1st cut
off date)
30 December ( 2nd Cut
off dates)
4 Final Project Marks 10th February
19. 3-19
Research
Design:
Definition
• A research design is a framework or
blueprint for conducting the
research project. It details the
procedures necessary for obtaining
the information needed to structure
or solve research problems. A
research design includes;
• Sources of information,
• Nature of study & objective of
study
• Sociocultural context &
geographical areas to be
covered,
• Periods of time to encompasses,
• Basis for selecting data
• Techniques to be used for
gathering data
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20. 3-20
A Classification of Marketing Research Designs
5/5/2023
Single Cross-
Sectional Design
Multiple Cross-
Sectional Design
Research Design
Conclusive
Research Design
Exploratory
Research Design
Descriptive
Research
Causal
Research
Cross-Sectional
Design
Longitudinal
Design
21. 3-21
Uses of
Exploratory
Research
• Formulate a problem or
define a problem more
precisely
• Identify alternative
courses of action
• Develop hypotheses
• Isolate key variables and
relationships for further
examination
• Gain insights for
developing an approach
to the problem
• Establish priorities for
further research
5/5/2023
22. 3-22
Case Study
• In a Case Study, a
researcher observes
selected aspects of a
subject’s behavior over a
period of time.
• The subject is usually a
person,
• But it may be a setting
such as a business,
school, or neighborhood.
5/5/2023
23. 3-23
Use of
Descriptive
Research
• To describe the characteristics
of relevant groups, such as
consumers, salespeople,
organizations, or market areas.
• A careful mapping out of a
situation or set of events in
order to describe what is
happening.
• It is a necessary first step in the
development of a program of
research, because it
establishes the basis or
cornerstone of any future
undertaking.
• Here two or more variables or
conditions are measured and
related to one another.
• Here we say that X & Y are
correlated.
5/5/2023
24. 3-24
Surveys
• Surveys rely on the technique of
self-report to obtain information
about such variables as people’s
attitude, opinions, behaviors, and
demographic characteristics.
• The data are collected by means of
an interview or a questionnaire.
• Surveys does not establish causality.
• They explore, describe, classify, and
establish relationships among
variables.
5/5/2023
25. 3-25
Cross-sectional
Designs
• Involve the collection of information
from any given sample of population
elements only once.
• In single cross-sectional designs, there
is only one sample of respondents and
information is obtained from this
sample only once.
• In multiple cross-sectional designs,
there are two or more samples of
respondents, and information from
each sample is obtained only once.
Often, information from different
samples is obtained at different times.
• Cohort analysis consists of a series of
surveys conducted at appropriate time
intervals, where the cohort serves as
the basic unit of analysis.
• A Cohorts denotes a person or group
of people who have experienced a
significant life event such as a birth,
marriage, or illness during a given time
interval- say a calendar year or a
decade.
5/5/2023
26. 3-26
Longitudinal
Designs
• A fixed sample (or samples) of
population elements is measured
repeatedly on the same variables
• A longitudinal design differs from a
cross-sectional design in that the
sample or samples remain the same
over time
5/5/2023
27. 3-27
Uses of Casual
Research
• To understand which variables are
the cause (independent variables)
and which variables are the effect
(dependent variables) of a
phenomenon
• The focuses is on the identification
of causes i.e., what leads to what.
• The concern is with how “X is
responsible for Y”, not with “X is
related to Y” simply.
• The concept of experimental group
and control group are used to
establish causal relationship among
variables.
5/5/2023
28. 3-28
Exploratory & Conclusive Research Differences
5/5/2023
Objective:
Character-
istics:
Findings
/Results:
Outcome:
To provide insights and
understanding.
Information needed is defined
only loosely. Research process
is flexible and unstructured.
Sample is small and non-
representative. Analysis of
primary data is qualitative.
Tentative.
Generally followed by further
exploratory or conclusive
research.
To test specific hypotheses and
examine relationships.
Information needed is clearly
defined. Research process is
formal and structured. Sample is
large and representative. Data
analysis is quantitative.
Conclusive.
Findings used as input into
decision making.
Exploratory Conclusive
29. 3-29
A Comparison of Basic Research Designs
5/5/2023
Objective:
Characteristics:
Methods:
Discovery of ideas
and insights
Flexible, versatile
Often the front
end of total
research design
Expert surveys
Pilot surveys
Secondary data
Qualitative
research
Describe market
characteristics or
functions
Marked by the prior
formulation of
specific hypotheses
Preplanned and
structured design
Secondary data
Surveys
Panels
Observation and
other data
Determine cause
and effect
relationships
Manipulation of
one or more
independent
variables
Control of other
mediating
variables
Experiments
Exploratory Descriptive Causal
31. 3-31
7 3
8
Primary Scales of Measurement
5/5/2023
Scale
Nominal Numbers
Assigned
to Runners
Ordinal Rank Order
of Winners
Interval Performance
Rating on a
0 to 10 Scale
Ratio Time to
Finish, in
Seconds
Third
place
Second
place
First
place
Finish
Finish
8.2 9.1 9.6
15.2 14.1 13.4
32. 3-32
Primary Scales of Measurement
5/5/2023
Scale Basic
Characteristics
Common
Examples
Marketing
Examples
Nominal Numbers identify
& classify objects
Social Security
nos., numbering
of football players
Brand nos., store
types
Percentages,
mode
Chi-square,
binomial test
Ordinal Nos. indicate the
relative positions
of objects but not
the magnitude of
differences
between them
Quality rankings,
rankings of teams
in a tournament
Preference
rankings, market
position, social
class
Percentile,
median
Rank-order
correlation,
Friedman
ANOVA
Ratio Zero point is fixed,
ratios of scale
values can be
compared
Length, weight Age, sales,
income, costs
Geometric
mean, harmonic
mean
Coefficient of
variation
Permissible Statistics
Descriptive Inferential
Interval Differences
between objects
Temperature
(Fahrenheit)
Attitudes,
opinions, index
Range, mean,
standard
Product-
moment