1. ACCT6193 – Research Methodology in
Accounting
Week 2 – Session 3
The Broad Problem Area and Defining
the Problem Statement
2. The General Objectives
• Explain the concepts of research methodology and its
elements, such as problem statement, literature
review, conceptual framework, research variables
and hypothesis development.
• Differentiate the qualitative and quantitative
research approach.
4. First Steps Research
Process
FIGURE 3.1
Three important first steps in the research process:
Step 1 Step 2
Step 3
Identification of
the Broad
Management
Problem
Preliminary
Research
Definition of the
Research Problem
Slide 3-4
5. Problem
• Problem: any situation where a gap exists
between an actual and a desired ideal state.
Slide 3-5
6. The Broad Problem Area
• Examples of broad problem areas that a manager could
observe at the workplace:
– Training programs are not as effective as anticipated.
– The sales volume of a product is not picking up.
– Minority group members are not advancing in their
careers.
– The newly installed information system is not being used
by the managers for whom it was primarily designed.
– The introduction of flexible work hours has created more
problems than it has solved in many companies.
Slide 3-6
7. Symptoms versus
Problems
• It is important that symptoms of problems are not defined
as the real problem.
• One way of determining that the problem, rather than the
symptom, is being addressed is a technique called ‘5 Whys’
or ‘5 times why’.
• This approach will help you to get to the root cause (the
most basic cause) of a problem.
Slide 3-7
8. Symptoms versus
Problems
• Keep asking “Why?” until the most basic cause is arrived at.
• Example: My best employees are leaving the organization.
– Why? They are not satisfied with their jobs.
– Why? They don’t find a challenge in their jobs.
– Why? They don’t have control over their work.
– Why? They don’t have enough influence over
planning, executing, and evaluating their work.
– Why? We have been reluctant to delegate.
Slide 3-8
9. From Problem to Feasible
Research Topic
• We need to transform the broad problem into a feasible
topic for research by:
a) making it more specific and precise;
b) setting clear boundaries;
c) selecting a perspective from which we investigate the
subject (Machi and McEvoy, 2012).
• Preliminary research will help us to make these
transformations.
Slide 3-9
10. Preliminary Information
Gathering
Nature of information to be gathered:
1. Information on the organization and its environment –
that is, the contextual factors.
2. Information on the topic of interest.
Slide 3-10
11. First Review of the
Literature
• Helps the researcher to:
– Structure research on work already done
– Develop problem statement with precision and clarity
• Is beneficial in both basic and applied research projects
Slide 3-11
12. What Makes a Good
Problem Statement?
• Good problem statement includes both:
– The research objective
– Research questions
Slide 3-12
13. A Good Problem
Statement
• Research objective: why of the research
• Research objective applied research:
– to solve a specific problem in a work setting;
– to change something.
• Example:
– To determine factors that increase employee
commitment to the organization;
• Allows manager to increase commitment and hence to
decrease turnover, absenteeism and increase performance
levels.
Slide 3-13
14. Example
The purpose of this study is twofold:
1. to identify the factors that influence the passenger’s
waiting experience and
2. to investigate the possible impact of waiting on customer
satisfaction and service evaluations.
Slide 3-14
15. A Good Problem
Statement
• Research questions:
– what of the research (what do you want to learn?)
– Translates problem into a specific need for information
• Research questions:
– Are related to the objective
– If objective is unclear we will not be able to formulate
research questions
Slide 3-15
16. • Example:
– What are the factors that affect the perceived waiting
experience of airline passengers
– To what extent do these factors affect the perception of
waiting times?
– What are the affective consequences of waiting
– How does affect mediate the relationship between
waiting and service evaluations?
– How do situational variables (such as filled time)
influence customer reactions to the waiting experience?
17. Good Problem Statement
• Relevant
– for the organization
• Feasible
– you are able to answer the research questions within the
restrictions of the research project.
• Interesting
– to you!
Slide 3-17
19. Basic Types of Questions
• Exploratory questions:
– not much is known about the situation at hand, or no
information is available on how similar problems or
research issues have been solved in the past.
• Example:
– A service provider wants to know why his customers are
switching to other service providers?
Slide 3-19
20. Basic Types of Questions
• Descriptive questions:
– Enable the researcher to describe the characteristics of
the variables of interest in a situation.
• Example:
– What is the profile of the individuals who have loan
payments outstanding for 6 months and more?
– The profile would include details of their average age,
earnings, nature of occupation, full-time/part-time
employment status, and the like. This might help him to
elicit further information or decide right away on the
types of individuals who should be made ineligible for
loans in the future. Slide 3-20
21. Basic Types of Questions
• Causal questions:
– Delineating one or more factors that are causing a
problem.
• Example:
– Will the sales of product X increase if we increase the
advertising budget?
Slide 3-21
22. The Research Proposal
• The research proposal drawn up by the investigator is the
result of a planned, organized, and careful effort.
Slide 3-22
23. Research Proposal
Contains (1)
• Working title.
• Background of the study.
• The problem statement.
- The purpose of the study.
- Research questions.
• The scope of the study.
• The relevance of the study.
Slide 3-23
24. Research Proposal
Contains (2)
• The research design offering details on:
a. Type of study
b. Data collection methods
c. The sampling design.
d. Data analysis.
• Time frame of the study
• Budget
• Selected bibliography.
Slide 3-24
