The three main purposes of research are to describe, explain, and validate findings. In order achieve this goal, it is important for me to know not only the research methods necessary for the research under taken but also the methodology. Research methodology is the systematic way to solve a problem. The research design encompasses the various approaches to be used in solving the research problem, sources and information related to the problem and time frame. Among the different research methodologies such as quantitative, qualitative, experimental, quasi-experimental, and case study, I opted to use the descriptive method to validate my findings. Descriptive research involves gathering data that describe events and then organizes, tabulates, depicts, and describes the data collection (Glass & Hopkins, 1984).
Through this method, the elements of both qualitative and quantitative research methodologies are utilized within.
...This enabled me to describe events in greater or less depth as needed, to focus on various elements of different research techniques, and to engage in quantitative statistics to organize information in meaningful ways (Grace, 2001). Furthermore, it is primarily concerned in providing answer to the question what is. The descriptive function of research is heavily dependent on instrumentation for measurement and observation. Observational and survey methods are frequently used to collect descriptive data (Borg & Gall, 1989). In this study, the materials I have collected served as the basis for conclusion and aided me in making recommendations towards the improvement of the company’s financial information system.
The data I collected are classified as primary and secondary. First hand information such as those achieved by observation and direct interviews I conducted regarding the subject matter served as the primary source
of information. The financial statements of KMB Cooperative from 2007 through 2009, which includes their Balance Sheet and Statement of Operations, together with the company’s general and special journals, book of accounts, ledgers and other accounting documents provided the secondary information I needed. All data collected were tested for validity and reliability before used.
To be able to have an in-depth understanding of the subject matter, I was given an opportunity to spend two hundred hours of work on KMB, a multipurpose cooperative located in Quezon City. While having my on the job training, I had enough time to observe the company’s business cycle and transactions. I was allowed to go through the company’s records and they had been very generous to provide me with the documents necessary to the study. I had also gathered information through informal and informal interviews to people who have more experience and knowledge on financial accounting system, in addition to the numerous number of accounting books that helped very well in the formulation of ideas.
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