Research in Accounting Practice: Twenty-Hour Work Week Impact Study

This report presents research on the impact of a twenty-hour work week on an accounting firm's staff and clients. The study employs a qualitative approach, focusing on interviews and questionnaires to gather data on the advantages and disadvantages of the reduced work schedule. It explores the challenges faced by staff, client opinions on service quality, and potential improvements to the system. The research also delves into participatory budgeting, examining its definition, literature review, and the benefits of citizen involvement in financial decision-making. The findings highlight the importance of transparency, communication, and active citizen participation in budget formulation and public service delivery. The report concludes with a discussion of limitations and implications for future research.

Research in Accounting Practice 1
RESEARCH IN ACCOUNTING PRACTICE
By (Student’s Name)
Professor’s Name
College
Course
Date

Research in Accounting Practice 2
Topic: The influence of Twenty-Hour Work Week on fruitful and job life Balance Of Staff and
clients
1.2 Problem Statement
The changing of the working system of the company will have a great influence on the staff,
clients and administrators in a way and how this change will affect the quality and quantity of
services to be given by the clients and what will be its benefit.
1.2.1 Objectives
General objective
To find out the influence and how fruitful will the twenty hour work week system on the staff
and clients
Specific objectives
1. To determine pros of the twenty-hour week
2. To establish the issues and the difficult y that the staff will undergo during the twenty-hour
week
3. To determine the comments and opinions of clients and staff about how the services and goods
posterior the twenty-hour week
4. To find out the proposal of the staff and clients on how to make the twenty-hour work system
be better and accepted with other companies.

Research in Accounting Practice 3
Justification
The accounting firm on taxation and advisory system has decided to change on the
working system of the company. The company decided to reduce weekly workings to twenty-
hours a week so as to improve the fruitfulness of the company’s goods and services. To ensure
that this change come to take place the company there will be meeting to be conducted from
Monday to Friday so as to ensure that there is enough staff to work from Monday to Friday for
eight hours a week (Groen, Wouters and Wilderom 2012).
Rationale for qualitative method
A qualitative approach helps us to conduct a qualitative research. Qualitative research
helps us to understand certain reasons ideas, motivation of a research, develop ideas for an
adequate research, provides feedback and ideas, it shows more Om the purpose, the steps and
way if doing the research. There are four major approaches of qualitative approach that is:
ethnographic approach which deals more on observation and anthropological research this is
studying more of the past and the ideas on what to be studied.
Phenomenological way which deals with the philosophical way and that are psychology,
social work and sociology, it focuses on how the world interprets things and how people are
subjective to experiences. Field research which deals with gathering and analyzing data to get a
certain aim. Grounded theory this is to develop the extra ordinary interests. A best method of this
qualitative approach is in a case study. This is that the research is credible and trustworthy
(Pernecky 2016).
(c) How will the participants from the population are selected
The firm which takes advisory and taxation task the company has decided to choose population
which will ensure the firm running effectively. The company has one thousand taxation and

Research in Accounting Practice 4
advisory staff and 500 administrative staff which makes it one thousand five hundred staff
members from all the state cities.
(d) Sample size selection
From all the staff members who add up to 1500 in all the state cities there will be
systematic random sampling in the selection. Each branch firm will have an administrative
persons and taxation and advisory persons. From the 500 persons we will arbitrary get a sample
of 60 administrators and 250 taxation and advisory person from the 1000 persons from all the
different cities and avoid biasness and favor and change of locations to increase productivity.
(e) Sample Participants’ Selection
The company which will improve on the productivity and increase the number of clients
and sponsors will be given the first priority to conduct the research and participate in it fully.
Each firm must at least produce an administrator and an advisory and taxation persons who at
least needs to be three from a firm and also consider the gender, age difference and race balance
to ensure a productive research (Lueg, Pedersen and Clemmensen 2015).
F) Data collection
Data can be collected in two forms in the qualitative approach this is the interviews and
the questionnaires. In questionnaires the data might be collected in two ways that is paper-pencil
and web based questionnaires (Hofstede 1991). In paper-pencil u send the questions to the staff
and clients asking the questions on the impacts of the twenty work system this methods will
cover almost all staff and clients and they will answer either correctly and trustworthy about
their opinion the problem will be not all clients and staff will return their questionnaires and in
the web we send the questionnaires on websites such as the companies Facebook account, email
this method is quicker and less tasking the problem only limits to the people with internet

Research in Accounting Practice 5
(Kimathi 2016). The interviews part will take more time thus will not be necessary in data
collection.
(g) Examples of Questions
i. What are the pros of conducting the twenty-hour work week
This question will be used to check on the advantages of the twenty-hour week and what
will be the benefits of this change.
ii. What are the issues and difficulties that the staff will undergo during the twenty-
hour week
This question will give staff the chance to say on the difficulties and the issues they
underwent during the work systems .they will issue their complaints and all their
challenge and how these problems will affect them negatively.
iii. What ideas can you make to make the working system a success
This question will enable the firm to bring out measure and the legislation on how to
bring the changes to improve on the company’s quality of services and goods they
provide and if the consumers are given quality services and are satisfied with it.
(h) Steps taken to analyze the data
1)get the impressions or transcribing your work; this is where e you are likely to select what you
think might help you in the research you are doing, that is find what you need
2) Organize you data this is by checking the objectives and questions needed for your research
and organize the collected data accordingly and ensures it’s in a clear and neat way

Research in Accounting Practice 6
3)code your data this is by compressing your work so as to give clear meaning of your research
and this can be done descriptive coding this is by summarizing your work in-vivo coding by
checking or language pattern (Onwuegbuzie and Teddlie 2003).
4) Validate data this process is done to bring about an accuracy method of research and
reliability in your work
Conclude your work this is by stating your findings and the research outcomes on the questions
and objectives then present your work as a report and state the way of research, the advantages
and the disadvantages and the implications of the study and also areas of future references.
(I)Limitations
The outcome could have limitations that another company considering using this research
might get difficulties despite using the correct data analysis. The aims and objectives of different
research may vary
Difficulties in decision making that is this company is a big organization and the research
they did was for their company thus companies with smaller number of clients and staff will
undergo another research in order to see on how this might help them use the twenty hour week
they might lack enough staff and planning will have to undertake again
Difficulty in accepting data analysis most companies do not accept other people’s
analysis and they want to do their own research so as to get their own findings and objectives
since most data are subjectively in nature

Research in Accounting Practice 7
Q2
A mixed method research is where you gather conclusion on research where involves to
collect analyze and integrate interviews. The interviews answers might be used in this ways in a
mixed method approach that is:
 Validate your results on research
 Use one way to inform another way on your findings
 When you want to take keenly on the research questions in different ways to give
clarifications and avoid contradictions
 Generalize your findings and develop a theory of an extraordinary interest on a findings
The researcher should use the exploratory sequential approach since it gives more details on
the qualitative findings and give test bin a new approach it has strengths that is it is easy to report
and describe it in a detailed way and easy to implement the findings since they are clear and
explained in stages (Patton 1990).
Q3.
a. Definition
A Participatory Budgeting (PB) is policy making procedure whereby citizens are directly
involve to manage their money and undergo daily government activities, they are allowed
to allocate budget and also in deicing making. They are involved with the government
politically and socially where they create programmers and forums to benefit all of them
the citizens are allowed to participate in their projects, give decision making on the use of

Research in Accounting Practice 8
their money and utilize resources correctly this helps in reforming the budgets correctly and
promote public learning and actively involved citizens (Patton 1990).
b. Literature
Four academic research articles published since 2007
1. Gonçalves, S., 2014. The effects of participatory budgeting on municipal expenditures
and infant mortality in Brazil. World Development, 53, pp.94-110.
2. Groen, B.A., Wouters, M.J. and Wilderom, C.P., 2012. Why do employees take more
initiatives to improve their performance after co-developing performance measures? A
field study. Management Accounting Research, 23(2), pp.120-141.
3. Hassan, G.F., El Hefnawi, A. and El Refaie, M., 2011. Efficiency of participation in
planning. Alexandria Engineering Journal, 50(2), pp.203-212.
4. Hoozée, S. and Bruggeman, W., 2010. Identifying operational improvements during the
design process of a time-driven ABC system: The role of collective worker participation
and leadership style. Management Accounting Research, 21(3), pp.185-198.
Summary of article findings above
All the budgets have to be kept open and the public to examine it and see if this is what
they decided since they are supposed to actively engage in it the citizens to trust and believe I
also their decisions are kept in considerations. There is a dialogue between the citizen and the
policy makers. The participatory budgeting lies on three pillars that is the accountability,
consulting one another and passing of information so as anyone can access the information any
time participatory budgeting comes with two goals that is procedural and result oriented goals
so as to give the delivery services in a reduced term and it be improved.

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Public budgetary increases the understanding of the budget formulation processes this
is where the ideas and proposals are given by the citizens but the administrators and the
officials checks whether the funds are used how citizens want and if their proposals have been
checked upon this helps the citizens to see where the savings are been undertaken and have
meaningful investments are done to help in the future
It brings about positive attitudes towards superiors and budgets, this is because
everyone is actively involved in the budgets process making the citizens to strongly believe in
their leaders since they take account in their views and knowledge and have trust in them it
also brings clarity of the method chosen to bring about the decision making.
It gives the citizens correct information; improve productivity and communication
improvement it gives more on better budget making processes
From the four articles listed above there is an improved purpose to the participatory
budgeting in the world and that is brings on the transparency on the nature of the budget and its
making processes (Gonçalves 2014). It encourages the citizens to participate actively in their
communities, improve the living standards of the poor due allocation of resources is evenly
distributed, it reduces corruption and misuse of the country’s funds, increases the government
efficiency in the state, the citizens are enabled to learn on the responsibilities of the officials and
prevent them from taking advantage of them, it brings about equal and just social justices
leading to correct decision making and boosts the role of political parties and institutions. This
improves works performance and entity performance and increases organization commitments
and accountability in works (Hassan, El Hefnawi and El Refaie 2011).
Cultural dimensions of power

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Power distance index: this I am where the less powerful people agrees and expects that
power is unevenly distributed and is not equal at all. People with great power are established and
executed in the society without doubt or no reason. The less powerful people try to question the
high powerful people.
Individualism vs collectivism; individualism is the act that where one relates only with
the immediate family and don’t associate with the group while collectivism this is where a
society relates into groups without any difficulties (Baxter 2008).

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F) According to Hofstede’s cultural dimensions has given the cultural difference
awareness among people this minimizes what culture thinks of one another and reduce
misunderstanding and misinterpretation of people between people from different
countries hence people understand each other. This helps in your approach, decisions and
actions and how you think and react since everyone is unique and no society has
uniformity for as to avoid mistakes and boost our confidence (Kimathi 2016).
G) Factors influence participatory budgeting
Behavioral factors; this is how the public trust and their attitude influences participation
in the budget. This is where the government should create a framework where the public will be
will be able to participate in budgeting this is where negotiations and involving the public in
decision making to provide and improve budget process. They should coordinate the public in
the entire thing they are doing and implement on the views that were early discussed in previous
budgets (Hofstede 1991).
Social economic factors: the government should involve people with higher education
services this is those that have undergone the tertiary level of education for purpose to promote
good and quality debates on the budget formulation system. On the public sector the government
should offer training services for them to learn on the budget systems and also create forum
where public ideas should be taken and listened to so that everyone gets a chance also websites
to give on your opinions on budget (Adamson, Gooberman-Hill, Woolhead, and Donovan
2004) . They government should also ensure that there is equal presentation of gender that is

Research in Accounting Practice 12
both the women men the disabled persons to represents the panel in decision making. The public
officials should ensure that the resources are properly utilized to encourage trust in the society a
Demographic characteristics; this is the population characteristics such she age,
gender., role of women in the society, the disabled, the foreigners level of trust fairness,
character of the people and culture belief also affect the participation in in budget that is who are
engaged and why are they engaged their purpose and also what they will do the public in large
(Hoozée and Bruggeman 2010).
c. Introduction
A PB describes a situation in which locals and citizens of a certain nation are actively
engaged in decision making and correctly allocation of resources it is like a policy making
processes (Adamson, Gooberman-Hill, Woolhead and Donovan 2004). This brings about
equality and social justices in countries. Issues such as corruption and not trusting your
government officials have reduced in a country. The government is able to save and improve of
investments.

Research in Accounting Practice 13
References
Adamson, J., Gooberman-Hill, R., Woolhead, G. and Donovan, J., 2004. 'Questerviews':
using questionnaires in qualitative interviews as a method of integrating qualitative and
quantitative health services research. Journal of Health Services Research & Policy, 9(3),
pp.139-145.
Baxter, P., 2008. Qualitative Case Study Methodology: Study Design and
Implementation for Novice Researchers. The Qualitative Report, 13(4), pp.544–559.
Gonçalves, S., 2014. The effects of participatory budgeting on municipal expenditures
and infant mortality in Brazil. World Development, 53, pp.94-110.
Groen, B.A., Wouters, M.J. and Wilderom, C.P., 2012. Why do employees take more initiatives
to improve their performance after co-developing performance measures? A field
study. Management Accounting Research, 23(2), pp.120-141.
Hassan, G.F., El Hefnawi, A. and El Refaie, M., 2011. Efficiency of participation in
planning. Alexandria Engineering Journal, 50(2), pp.203-212.
Hofstede, G., 1991. Cultures and organizations. Intercultural cooperation and its importance for
survival. Software of the mind. London: Mc Iraw-Hill.
Hofstede, G., 2011. Dimensionalizing cultures: The Hofstede model in context. Online
readings in psychology and culture, 2(1), p.8.

Research in Accounting Practice 14
Hoozée, S. and Bruggeman, W., 2010. Identifying operational improvements during the design
process of a time-driven ABC system: The role of collective worker participation and leadership
style. Management Accounting Research, 21(3), pp.185-198.
Kimathi, M.G., 2016. Factors Influencing Public Participation in the County Integrated
Development Planning Process. A Case Of County Government Of Meru.
Lueg, R., Pedersen, M.M. and Clemmensen, S.N., 2015. The role of corporate sustainability in a
low‐cost business model–A case study in the Scandinavian fashion industry. Business Strategy
and the Environment, 24(5), pp.344-359.
Onwuegbuzie, A.J. and Teddlie, C., 2003. A framework for analyzing data in mixed methods
research. Handbook of mixed methods in social and behavioral research, 2, pp.397-430.
Patton, M.Q., 1990. Qualitative evaluation and research methods. SAGE Publications, Inc.