CHAPTER III: RESEARCH METHODOLOGYIn

CHAPTER III: RESEARCH METHODOLOGY
In each research project, the research methodology plays a very important role for conducting the results. It is a bridge between the problem statement and the objectives of research. Thanks to the contribution of many researchers, more and more research methods are developed and innovated as providing other ways for researching works. In fact, there are many common research methods including focus groups, personal interviews, literature searches, internet surveys, e-mail surveys. It can state that each kind of research methods could have its own advantages as well as drawbacks. However, researchers could deeply understand the characteristic of each method for applying in certain contexts and circumstance. After that, they could choose the right methods to conduct best results. In this chapter, I will analyze some advantages and disadvantages of methods which I applied to complete my project.
1. Research objectives
The main objective of this project is finding out the answer for the questions relating to the hidden reasons of accounting frauds and scandals. Besides, this project also identifies and evaluates the role of ethical accounting education as well as the existed ethical accounting issues. I noted some significant issues of current issues of accounting ethics as follows:
• What are the underlying reasons causing the ethical accounting problems?
• To what extend the accounting ethics affect to the accountant’s behavior?
• What are the responses to accounting ethics?
• What are the ways to improve accounting ethics?
2. Data source
Exploratory and descriptive source are two common sources for collecting the data. In this project, I will use both primary data and secondary data. Each kind of data provides some benefits in some extent to this project. With the secondary data, it allows this project to access basic backgrounds. On the other hands, the primary data also provides a deep view of issues relating to this project.
2.1. Primary data
Primary data are known as the data that are collected for the specific research problem. It uses the procedures that best appropriate to the research problem. After collecting the primary data, new and valuable data are added to the existing social knowledge. However, it is also not denied that there are many challenges and problems relating to the primary data. As the new data, the cost and time issues of primary data are often higher than other types. Besides, other difficulties that researcher will face to in conducting the primary data. The quality of primary data may be affected by refusing and distortion of interviewees. The main reason is that they want to keep the secret of information as well as they do want to spend their time for things which not bring them to any benefits.
It is divided into types as solicited and spontaneous data through various way to collecting data. Some common ways are open interview, focus group, observation, experiment, interview survey, internet survey, etc.
2.2. Secondary data
Secondary data are existed data that are collected before for other investigations and purposes. In fact, the secondary data could bring more benefits to researchers as time saving and reducing costs. Secondary data allow researchers to update as well as develop their summary through comparison with the previous conclusions. On the other hands, the secondary data also create some disadvantages that researchers have to deal with. Limitation of information is an example. The secretary information is always hidden for the benefit purpose. Researchers could only access the surface of sinking iceberg. It leads the summary of project to not reflect the full view of matters. Besides, for the specific researches, the data may not closely relevant.
Secondary data also has two types including quantitative and qualitative. The quantitative data in forms of secondary data may include market researches, previous surveys, statistic documents, etc. Besides, the qualitative also consist of various type such as open interviews stored by text file with long transcriptions, records, articles, documents. (Joop J.Hox, Hennie R. Boeije 2005)
3. Research Method
The primary data in this research include the personal interviews, questionnaires. Furthermore, this project also uses secondary data from reports, articles as well as Internet information in other websites.
3.1. Research Tool
Questionnaire: The basic research design would be applied into the questionnaire. Specific data were collected through organized questionnaires from sample respondents. Respondents were recorded and evaluated on the Liker Scale which has 5 categories ranging from Strongly Agree to Strongly Disagree. The Questionnaire was conducted in hard and soft forms. With the hard forms, they would be transferred to respondents in hand. Besides, i also created Google Forms for those questionnaires then sent to my other relationships as some specific accounting group on Facebook.
This questionnaire also had some space for respondents to write any comments or opinions.
Personal interview: The interview had been conducted with some managers, partners and accountants of Nexia STT Vietnam Audit and Advisory. Furthermore, for the wide range of information, I also carried out interview with accountants in other companies located in Hanoi, students with accounting majors and some lectures teaching accounting in different universities.
4. Data Collection
As mention above, the primary data including questionnaire and personal interview were received or conducted directly and indirectly. In term of secondary data, data would be gathered from other sources such as reports, articles, on the Internet, etc.
5. Sampling
5.1. Sample size:
100 surveyed questionnaires were sent to targeted objects. Besides, other questionnaires on the Internet could also be gathered.
5.2. Sample population:
Target population is located in Hanoi only
5.3. Sample scope:
For all managers, partners, lecturers and students
6. Limitations
I point out some significant limitations of this survey:
• Respondents on the Internet are not evaluated quality. They might answer in random.
• The willingness of respondents was not high. Some respondents just answered so quickly to save their time.
• Few respondents felt difficult to fulfill the survey.
• The fully understanding of the survey was doubted because some respondents still answered while they misunderstood the questions.