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Effect of Accounting Information system

1.1:  Background – adopts the funnel approach

✓  The backdrop of the research area

✓  Initiate reader into your research project

✓  Begins with a general overview

✓  Narrows down to the specific focus of research project

✓  Paves way for a statement of the problem

1.2: Research Problem

✓  A clear concise statement that spells out the problem to be investigated.

✓  No solutions are to be proffered at this stage lest the researcher preempts results.

✓  No theories about the problem yet.

✓  A simple expression of what the problem is.

1.3: Research Objectives

✓  Focus on problem statement to generate objectives

✓  Objectives are evidence of focus/direction

✓  Objectives are meant to drive the research project

1.4: Research Questions

✓  Research questions flow from the research objectives in 1.3.

✓  Research questions are in essence research objectives turned into questions

E.g., Research objective: To ascertain the relationship between Public Sector Accounting skills and the speed of adoption of IPSAS based accrual

accounting in Central Government in Zimbabwe

Research Question: What is the relationship between public sector accounting skills and the speed of adoption of IPSAS based accrual accounting in Central Government in Zimbabwe?

✓  The number of research questions should correspond with the number of research objectives

1.5:      Hypothesis or Proposition (Hypothesis is for quantitative research and proposition is for qualitative research)

✓  An intelligent educated guess about the possible answer to the problem

✓  A tentative solution or view of the researcher

✓  The hypothesis is subjected to rigorous testing in view of findings

✓  Variables measured must be testable

✓  Specific outcomes may confirm or refute a hypothesis

✓  Perception is thus modified accordingly


1.6: Rationale of the study

✓ Statement of importance and necessity of study

  • The value of research results
  • Value to the organisation under investigation
  • Benefit of extended knowledge to academia
  • Filling specific gaps in knowledge
  • Self-worth and contentment of researcher

1.7: Scope of Research

✓ Delineation or demarcation of a research project

✓ Coverage of research field

✓ Define boundaries and you should stick to the boundary of the research.

1.8: Research Limitations

✓ What are the limitations and what measures did you take to ensure that the limitations did not affect the quality of the results?