NATURE OF RESEARCH

A. THEORY AND CONCEPT IN RESEARCH

Theory is defined as a set of systematically interrelated concepts, definitions and

propositions that are advanced to explain and predict a phenomenon. It may also
specify causal relationship among variables.

A theory is an integrated body of definitions, assumptions, and general propositions

covering a given subject matter from which a comprehensive and consistent set of
specific and testable principles can be deducted logically.

Requisites (Criteria) of Theory

● They must be logically consistent.

● They must be interrelated.
● The statements must be exhaustive.
● The propositions should be mutually exclusive.
● They must be capable of being tested through research.

Role of Theory in Research

1. Theory narrows the range of facts to be studied.

2. Theory provides a conceptual framework for a study.
3. Summarizes concisely what is already known about the object of study.
4. Theory states a general uniformity beyond the immediate observations.
5. Theoretical generalization can be used to predict further facts.
General Principles Regarding the Use of Theory in Research

1. Knowledge of the existing theory in one’ s area of research is essential for

conducting research.
2. Concepts are crucial components of theory and so their clear definitions are
essential to the designing of the study.
3. One should view theory as hypothetical proposition and not as a conclusive fact.
4. One should pay attention to all odd and puzzling unexpected observations in
one’s research and enquire into them. They may be a source for new theoretical
approaches.

Methods of Formation of a Theory

Deduction: It is one of the important methods employed in theory building. It is a

process of drawing generalizations, through a process of reasoning on the basis of
certain assumptions which are either self-evident or based on observation. By
deduction, is meant reasoning or inference from the general to particular or from the
universal to the individual.

Induction: It is the process of reasoning from a part to the whole, from particular to
general or from the individual to the universal. It gives rise to empirical generalizations.
It is a passage from observed to unobserved. It involves two processes namely
observation and generalization. Induction may be regarded as a method by means of
which material truth of the premises is established.

A concept symbolizes a phenomenon and helps to communicate its finding. For

instance labor is a concept. Concepts are logical constructs created from sense
impression or complex experiences. It symbolizes the empirical relationship and
phenomena which are indicated by facts. Thus, concepts and facts are not the same. A
fact is a logical construct of concepts.

Types of concepts
Postulational Concepts. It has meaning only with reference to some deductively
postulated theory. Its meaning will be different when it will be used in some other
context or theories. For instance, the concept ‘ function’ has one meaning in Economics
and another meaning in Physics.

Intuitive Concepts. It has a particular meaning. The meaning is never changed by the
people who use it. This type of concept denotes something, which is immediately
understood. For example, ‘ black’ as a color, its meaning is abstracted from a wider and
empirical context.

Requisites of a concept

In every field of study, concepts are used to convey special meaning.

Concepts should be precise, comprehensive and clear. There should be no

misunderstanding about them.

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AE6 ACCOUNTING RESEARCH METHODS

Lesson 2 Nature of Research and Ethics in Research

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Nature of Research and Ethics in Research

NATURE OF RESEARCH

A. THEORY AND CONCEPT IN RESEARCH

Theory is defined as a set of systematically interrelated concepts, definitions and

propositions that are advanced to explain and predict a phenomenon. It may also
specify causal relationship among variables.

A theory is an integrated body of definitions, assumptions, and general propositions

covering a given subject matter from which a comprehensive and consistent set of
specific and testable principles can be deducted logically.
Requisites (Criteria) of Theory

● They must be logically consistent.

● They must be interrelated.
● The statements must be exhaustive.
● The propositions should be mutually exclusive.
● They must be capable of being tested through research.

Role of Theory in Research

1. Theory narrows the range of facts to be studied.

2. Theory provides a conceptual framework for a study.
3. Summarizes concisely what is already known about the object of study.
4. Theory states a general uniformity beyond the immediate observations.
5. Theoretical generalization can be used to predict further facts.

General Principles Regarding the Use of Theory in Research

1. Knowledge of the existing theory in one’ s area of research is essential for

conducting research.
2. Concepts are crucial components of theory and so their clear definitions are
essential to the designing of the study.
3. One should view theory as hypothetical proposition and not as a conclusive fact.
4. One should pay attention to all odd and puzzling unexpected observations in
one’s research and enquire into them. They may be a source for new theoretical
approaches.
Methods of Formation of a Theory

Deduction: It is one of the important methods employed in theory building. It is a

process of drawing generalizations, through a process of reasoning on the basis of
certain assumptions which are either self-evident or based on observation. By
deduction, is meant reasoning or inference from the general to particular or from the
universal to the individual.

Induction: It is the process of reasoning from a part to the whole, from particular to
general or from the individual to the universal. It gives rise to empirical generalizations.
It is a passage from observed to unobserved. It involves two processes namely
observation and generalization. Induction may be regarded as a method by means of
which material truth of the premises is established.

A concept symbolizes a phenomenon and helps to communicate its finding. For

instance labor is a concept. Concepts are logical constructs created from sense
impression or complex experiences. It symbolizes the empirical relationship and
phenomena which are indicated by facts. Thus, concepts and facts are not the same. A
fact is a logical construct of concepts.

Types of concepts

Postulational Concepts. It has meaning only with reference to some deductively

postulated theory. Its meaning will be different when it will be used in some other
context or theories. For instance, the concept ‘ function’ has one meaning in Economics
and another meaning in Physics.

Intuitive Concepts. It has a particular meaning. The meaning is never changed by the
people who use it. This type of concept denotes something, which is immediately
understood. For example, ‘ black’ as a color, its meaning is abstracted from a wider and
empirical context.

Requisites of a concept
In every field of study, concepts are used to convey special meaning.

Concepts should be precise, comprehensive and clear. There should be no

misunderstanding about them.

Concepts must not have multiple meanings. It is possible that different terms may refer
to the same phenomenon; and there may be a danger of overlapping of meaning.

Concepts should be well understood. A concept may have a very complex series of
references. Ultimately there may be an empirical reference. If one empirical reference is
not immediate then the concepts will less well be understood.

How to use concepts

In research, the proper concept has to be carefully chosen and its usage should be
explained thoroughly.

The meaning of a concept does not remain fixed all the time. The meaning of the
concept is modified with the accumulation of knowledge. In the course of time, some
concepts may become outmoded and irrelevant, and therefore, they are discarded.
concepts will less well be understood.

B. TYPES OF RESEARCH

Fundamental (or Basic) and Applied Research

Fundamental research is mainly concerned with generalization with the formulation of a

theory. It is a research concerning principles or laws or rules. It aims at the achievement
of knowledge and truth. Research studies concentrating on some natural phenomenon
or relating to pure mathematics are examples of fundamental research.

It aims at some theoretical conclusions. It may verify the old theory or establish a new
one. It tries to explain the cause and effect relationship in social phenomena.

It is essentially positive and not normative. That is, it explains the phenomena as they
are and not as they should be.
Applied research is concerned with the solution of particular problems. It aims at finding
a solution for an immediate problem facing a society or an industrial organization. It is
empirical and practical. It is concerned with applied aspects of life.

Research to identify social, economic or political trends that may affect a particular
institution or the marketing research are examples of applied research.

Descriptive Research and Analytical Research

Descriptive research includes survey and fact finding enquiries of different kinds. It
describes the state of affairs as it exists at present. The researcher has no control over
the variables. He can only report what has happened or what is happening.

In Analytical research one has to use facts or information already available and analyze
these to make a critical evaluation of the material

Quantitative Research and Qualitative Research

Quantitative research is applicable to phenomena that are measurable so that they can
be expressed in terms of quantity.

Qualitative research is concerned with the qualitative phenomenon. Research designed

to find out how people feel or what they think about a particular subject is qualitative
research. Qualitative research is especially important in the behavioral sciences where
the aim is to discover underlying motives of human behavior.

Quantitative research is applicable to phenomena that are measurable so that they can
be expressed in terms of quantity.

Qualitative research is concerned with the qualitative phenomenon. Research designed

to find out how people feel or what they think about a particular subject is qualitative
research. Qualitative research is especially important in the behavioral sciences where
the aim is to discover underlying motives of human behavior.

Conceptual Research and Empirical Research

Conceptual research is that related to some abstract ideas or theory. It is generally used
by philosophers and thinkers to develop new concepts or to interpret existing ones.
Empirical research relies on experience or observation alone. It is data based research
coming up with conclusions capable of being verified by observation or experiment. It
can be experiment research. In empirical research, the researcher has to first set up a
hypothesis or guess as to the probable results. He then works out to get enough facts to
prove or disprove his hypothesis.

ETHICS IN RESEARCH

Access and ethics are critical aspects for the conduct of research.

Physical access refers to gaining entry to an organization and access to intended

participants. Continuing access is necessary to carry out further parts of your research
or to be able to repeat the collection of data in another part of the organization; cognitive
access is needed to get sufficiently close to find out valid and reliable data.

Research ethics refer to the appropriateness of your behavior in relation to the rights of
those who become the subject of your work or are affected by the work.

They also relate to yourself and ensure no harm comes to you and other researchers.

Potential ethical issues should be recognized and considered from the outset of your
research and are one of the criteria against which your research is judged.

Ethical concerns can occur at all stages of your research project: when seeking access,
during data collection, as you analyze data and when you report your findings.

Qualitative research is likely to lead to a greater range of ethical concerns in

comparison with quantitative research, although all research methods have specific
ethical issues associated with them.

The use of the Internet and email to collect data also generates specific ethical
concerns. Of particular concern is where data are public and where data are private.

The introduction of data protection legislation has led to this aspect of research
assuming a greater importance and to a need for researchers to comply carefully with a
set of legal requirements to protect the privacy and interests of their data subjects.