Research in Accounting Practice Assignment 1 Solution - ACC8000

This document presents a comprehensive solution to a research in accounting practice assignment, addressing key concepts in both quantitative and qualitative research methodologies. The assignment explores the characteristics and worldviews associated with each approach, including the use of numerical data and statistical analysis in quantitative research, and the subjectivist approach of qualitative methods, which focuses on understanding trends through case studies and interviews. The solution includes the drafting of business research questions suitable for both quantitative and qualitative studies, as well as a detailed analysis of research articles by Bobek et al. (2017) and Bartlett et al. (2016). The analysis covers research design, hypothesis formulation, variable identification, and the application of control and mediating variables. Additionally, the assignment addresses the advantages and disadvantages of using students in research, and differentiates between content and construct validity, and mediating and moderating variables. Finally, the solution includes the correction of references to comply with Harvard referencing style.

Research in Accounting Practice
Assignment 1
Student Name: Student ID:
Subject Name: Research in Accounting Practice Subject ID: ACC8000
Date Due: Professor Name:
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Question 1
Briefly explain the worldview that is linked with quantitative research.
(5 marks)
Various authors have defined quantitative research differently. In accounting field, it is a
numerical depiction and strategy for explaining the trend via which this observation reflects.
Cohen (1980) has defined quantitative research as method used through experience. Quantitative
method is in general based of mathematically and can be analysed using statistics. Quantitative
method can be used in study of science subjects like physics, biology, geology and so on. In the
study of statistics, quantitative research plays a very vital role in which research can be elucidate
through numerical data (Creswell). Quantitative research always been compared and place
opposite side to qualitative research due to vary in its characteristics.
Question 2
Briefly explain the worldview that is linked with qualitative research.
(5 marks)
Worldview for Qualitative research is subjectivist. Qualitative method is very different from that
of quantitative method, which is not based on numerical and are therefore cannot be examined by
using statistics. Qualitative methods are also used to study and understand some trend. This
method is used considering various methods like case studies, interviews, ethnographic research
and so on. As per authors many variables might get materialize through qualitative method.
Qualitative research has characteristics of producing more depth rather than breadth outcome
compare to quantitative research method.
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Question 3
Draft your own business research question that could be addressed in a
quantitative study.
(5 marks)
What percentage of people from UK use Facebook or other social sites every month compare to
other countries? The Quantitative method used to measure the percentage of people using
Facebook through study of descriptive research variable. Like how many people use social sites
like younger and older generation 2. How often they use and how much for the business purpose
as well as personal. How much does it affect the life of young school going children? How does
it help the people to expand their business by creating Facebook pages of their company? How
often does UK people use face book every week? These all questions could be addressed in a
quantitative study.
Question 4
Draft your own business research question that could be addressed in a
qualitative study.
(5 marks)
What type of people make use of Facebook? What is the impact of Facebook on individuals?
Does Facebook page has an effect on the followers of users?
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Question 5
Read the article by Bobek et al. (2017) and answer the following questions:
a. Explain whether this study’s approach is quantitative or qualitative
and provide two pieces of information from the article to justify
your reasoning.
(5 marks)
Qualitative as well as quantitative approach has been used in study. Bobek has compared
certified public account to those of 4 big public accounting firms compare and investigate to
those of nonpublic accounting firms. Comparisons has proved that public accounting firms
achieve more strong environment compare to non-public firms.
b. What is the research design?
Research design is defined as strategy used to incorporate the different materials of study in a
consistent and rational form. Research design helps to find out problems during experiments and
helps to measure, gather and analyse the data.
c. Is the hypothesis written in the null or alternative format, explain
your answer?
(3 marks)
Yes, the hypotheses is null format for understand the role of ethics in CPAs.
d. Is the hypothesis directional or non-directional, explain your
answer?
(3 marks)
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Yes, the hypotheses is directional in the form to encourage CPAs to choose the accounting firm
based on their ethical environments.
e. What argument do the authors provide to explain their expected
hypothesis?
(4 marks)
Author Bobek provided the arguments among CPAs of both public and non-public accounting
firms regarding comparing their ethical working environment.
f. What is the population from which participants were drawn?
(4 marks)
904 CPAs, certified public accountants were drawn as participants.
g. What are the main variables in the study and how have they been
operationalised?
(5 marks)
Dependent and independent variables are mainly used in the study and they have been
operationalized in the form of comparisons between CPAs of public accounting firms and non-
public firms.
h. Discuss two factors that contribute to the article being a well
written piece of research.
(6 marks)
Perception of CPAs for their working environment both in public and nonpublic firms is a main
factor that contribute to the article being a well written piece of research.
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Question 6
Read the article by Bartlett et al. (2016) and answer the following questions:
a. What type of research design has been used?
(2 marks)
Bartlett et al have used quantitative research method.
b. This study uses a 2 x 6 plan, who makes up the six groups?
(2 marks)
In 2x6 Plan, 502 participants consists of business professionals and examining accountants
makes six groups.
c. Briefly explain the intervention that has been applied to one group
and not the other group.
(4 marks)
Intervention has been applied to one group of lower academically performing students, as they
are more interested if amount paid to them more where as higher academically students are
interested in high work profile during internal audit rather than getting more pay.
d. A manipulation test has been done in this study, explain the purpose
of a manipulation test.
(4 marks)
Manipulation test has been done to influence applicants applied for job for internal audit.
Experiments have been done taking participants from seven universities. Manipulation
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discovered that higher professionals compared to lower are willing to join internal audit work if
they are assure of shifting to work to higher management rather than stick to only internal audit.
e. Define the term control variable.
(4 marks)
Control variable are the variable, which remains unchanged in order to avert its effects on the
results. It is therefore authenticate actions between Independent and dependent variables. The
validity results of scientific experiments are done through help of control variable. Control
variable is also an alternative of independent variable.
f. What control variables have been identified in the study?
(4 marks)
Dependent, Independent variables have been identified in the study. Dependent variable is
identified as high profile professional is interested in internal auditing if they are been offered
higher interesting work of auditing and lower professionals are interested if they are offered
more pay. So therefore, both the variables are essential in the study.
g. Outline the advantages and disadvantages of using students in this
study.
(5 marks)
The study used students for the experiments from seven universities, which has an advantage to
measure how future generation has thought process for working in internal auditing with tedious
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job with lower pay. Disadvantage is that the experience of higher professional guides the non-
professional not to choose such internal auditing work in future.
Question 7
a. Distinguish between content and construct validity.
(6 marks)
1. Content validity defines as how accurately measurement tools development like intelligence
test, survey etc, and need accuracy of time. In short validity is utmost important. On contrary
construct validity is define as degree to which an instrument measures the characteristics being
investigated. 2. Construct validity is important part in social science psychology and language
study whereas content validity is used in academic and vocational testing as well as history and
accounting.3. Evaluation of construct validity requires correlation of the measure be examined
regard to variables on other side evaluation of content validity requires the use of recognized
subject matter expert for evaluation.
b. What is the purpose of a variable in a quantitative study?
(3 marks)
There are four types of variables in quantitative method
Dependent and independent variables, samples and extraneous variables.
Independent variables are those suspected of being the cause in a casual relationship. Where as
dependent variables are generally influenced by independent variables. Extraneous variables also
influence dependent variables like independent variables. Sample variables measures the
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participations characteristics in some studies and are different in nature from Independent and
dependent variables.
c. What is the difference between a mediating and moderating variable?
(6 marks)
1. The relationship between two variables can be change by moderating variable. On opposite
mediating variable is defined as mechanism between two variables.
2. Moderator variable is a qualitative or quantitative variable and has power to change the
strength and direction of other variables. Mediating variable where as act as mediator between
relation of predictor and criterion.
Question 8
Correct the following references so that they comply with Harvard
referencing.
a. Book
Given, L. [2016], “100 questions (and answers) about qualitative research”
Sage.
(2 marks)
Given, L.M., 2015. 100 questions (and answers) about qualitative research. SAGE Publications.
b. An article
Daff, L. (2012). Lessons from successes in medical communication training
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and their applications to accounting education. Accounting Education: An
International Journal, 21(385-405).
(2 marks)
Daff, L., 2012. Lessons from successes in medical communication training and their applications
to accounting education. Accounting Education, 21(4), pp.385-405.
c. A chapter in a book
Amernic, J., 2013. Perspectives On the Role of Metaphor, in: Jack, L.,
Davison, J., Craig, R. (Eds.), Routledge Companion to Accounting
Communication. Routledge, Abingdon, Oxon, pp. 94-108.
(2 marks)
Jack, L., Davison, J. and Craig, R. eds., 2013. The Routledge companion to accounting
communication. Routledge.
d. An article on a web site.
Daff, L (2017), “Accountants and their Intra-Organisational Communication
in the Not-For-Profit (NFP) Sector”, available at:
https://confidentcommunicators.files.wordpress.com/2014/07/executivesummary-
of-doctorate.pdf, (accessed 10/02/2017).
(2 marks)
Daff, L., 2014. Accountants and their intra-organisational communication in the not-for-profit
sector (Doctoral dissertation, University of South Australia).
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