The Continuum From Legitimacy to Fraud - Research Paper Example

 The Continuum From Legitimacy to Fraud Introduction RSH9102B research course provides the Learner with the skills essential to employ mixed research quantitative and qualitative approaches to a formal inquiry. This research paper is useful in understanding the research framework and discussing worldviews as it relates to Earnings management: the continuum form legitimacy to fraud. Criteria for selection of a research method In conducting a research, a relevant research method should be selected. The main Research methods include quantitative, mixed methods, and qualitative approaches methods. The criteria of choosing a research method depend on the decisions on questions to be answered and data type required (Stangor, 2011). A research considers various aspects like the person who will collect data, place of data collection and data the researcher seeks to collect. Other factors considered in the selection criteria are; methodology to be used and data analysis type. The method of research selected should answer the questions and be in line with the methodology (Cozby, 2009). Quantitative research involves deductive and pivots in a hypothesis that is recognized prior to the research. Qualitative research involves inductive and needs no hypothesis formulation for the research. A mixed research method comprises the use of both quantitative and qualitative method (Zikmund, Babin, Carr, & Griffin, 2010). Quantitative Research Method This research considers a general case then moves towards a specific case. This method considers a probable cause of a problem and anticipates validating its effect. The cause and effect factor depends on the strength of variables relationship. If the variables are strongly related, the relationship of cause and effect becomes highly probable (Cozby, 2009). An example of this method is a research to evaluate the differences in use of websites carts of shopping and online consumer purchasing behavior. General Cause The general cause involves the purchasing habit of internet customers who put commodities in the shopping carts that are online. However, these shoppers do not complete several purchases. Analysing this behavior varies from the purchasing habit of online shoppers who never use shopping carts to hold commodities they never purchase. Specific Effect The specific effect comprises of internet shoppers who routinely put commodities in their online shopping carts but do not accomplish the purchase, and are 75% more probable to revisit the same websites late complete the purchase within a week. Research Finding Holding the contents in the internet-shopping cart for 10 days when a shopper goes offline, prior to finishing a purchase, is favorable business and implies a high possibility of potential purchases by that customer on the same website. Hypothesis This is a guess in a statement or a query form, which a research attempts to answer. A quantitative research has two-hypotheses. Null hypothesis (Ho) is where a researcher does not anticipate the guess to be true. In the end of the research, the researcher will scrutinize the data collected in order to either acknowledge or reject the negative hypothesis. Testing a hypothesis is the confirmation of the assumption or the hypothesis. In the alternative hypothesis, (Ha), a researcher supposes the guess is true. When a researcher rejects the null hypothesis, it implies that the alternative hypothesis might be accepted. This means likelihood that the data error that would make the Ha not true is reasonably minute by scientific standards. There is no absolute hypothesis testing in any quantitative research (Stangor, 2011). From the example, on the online study: Ho = Online buyer who puts commodities in the cart prior to leaving the website is more probable to revisit and complete a transaction than online buyers who do not put commodities in their cart, but also return to the website. Ha = an online buyer who leaves a business website prior to purchasing items they put in their cart is more probable to finish a purchase in the future on the same website. Qualitative Research Method This research starts with the specific then, heads toward the general. The process of data collection in this case is personal, based on the field, and circular. Patterns come up as from data collection and organization during analysis (Trochim &Donnelly, 2008). These patterns of data can make a researcher track diverse questions or concepts, in a way same as rolling a ball downhill. In the course of data collection, researchers normally document their opinions and impressions on the patterns of data that come up. The researchers collect data required in their research in many different ways and from several diverse sources. This broadening the view of appropriate data is known as triangulation and is a key way of guaranteeing that data can be established. If the data set is large enough, the researcher, therefore, will infer the data. From the earlier example: In Specific customer interviews, customers explain the reasons as to why they hold items in internet shopping carts and the reason the customers do not complete online transactions. In precise online consumer observations, researchers analyze that clients engaged in online shopping who explain their thoughts as they shop. General researcher field notes researchers’ record ideas that materialize during the course of data collection such as online buyers treat shopping carts like the dressing rooms in real shops, where leaving commodities behind is considered normal in shopping. Research conclusion is that internet shoppers employ window-shopping as confirmed by the behavior of holding commodities in the online shopping cart; this customer habit contributes to familiarity with an online store that draw the buyer back to buy at more suitable times. Differences between facts and theory Fact This is a definite, absolute and unquestionable truth for the purposes of what is examined currently, but may later be refuted. Facts represent data in the world (Lee, 2006). Theory This is a set of rationally dependable ideas on the relationships between experimental concepts or phenomena, which allows those ideas to be tested by observations. It results from repetitive observations, broadly accepted, and tested hypotheses. Theory is structures developed to interpret and clarify the facts (Bryman & Bell, 2007). Differences between as concepts and variables Concepts These are formally and reasonably developed ideas on types of observable facts that a researcher needs to study. They are viewed as the building blocks in formulating theory. Variables These are ideas that are logically constructible to determine internal variations that are observable and measurable. They are also referred to as empirical correspondents of concepts. Either variables can be dependable measured by the researcher independently or which is the researcher manipulates (Bryman & Bell, 2007). Use of a theoretical perspective in the design process This involves reviewing of theories that were previously formulated on the same subject of discussion. In the design process, a researcher can improve on previous theories, refute them, or concur with the theories (Lee, 2006). The theories usually have established a relationship on the variables under observation. These theoretical perspectives arise from methodology of questions. The various schools of thoughts that support the theoretical perspective include: Post positivism The main aspects here include determination of issues, reductionism, and verification of theory and observation and measurement of variables (Creswell, 2009). Constructivism This comprises of general understanding, generation of theory, constructing of historical and social aspects and multiple meanings of the participants (Creswell, 2009). Participatory/Advocacy Political and collaborative issues associated with the research design and orientation of change and empowerment issues (Creswell, 2009). Pragmatism This school of thought is pluralistic in nature, is centered on problems, oriented to the practice of real world and the considered the results and impacts of nature (Creswell, 2009) Conclusion In conducting a research, a relevant research method should be selected. The key methods of research methods include quantitative, mixed method and qualitative approaches methods. Quantitative research considers a general case then moves towards a specific case. This method considers a probable cause of a problem and anticipates validating its effect. Qualitative research method starts with the specific then, heads toward the general. The process of data collection in this case is personal, based on the field, and circular. Mixed methods of research are a combination of both methods. Worldviews of - post-positivism, constructivism, advocacy/participatory, and pragmatism all apply to Earnings Management topic. References Bryman, A., & Bell, E. (2007). Business research methods. Oxford [u.a.: Oxford Univ. Press. Cozby, P. C. (2009). Methods in behavioral research (10th Ed). Boston: McGraw Hill Higher Education. ISBN: 9780073370224 Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods approaches (3rd ed.). Thousand Oaks, CA: Sage Publications. ISBN: 9781412965576 Lee, T. A. (2006). Financial reporting and corporate governance. Chichester [u.a.: John Wiley & Sons. Print Stangor, C. (2011). Research methods for the behavioral sciences. Australia: Wadsworth Cengage Learning. Trochim, W., & Donnelly, J. (2008). The research methods knowledge base (3rd Ed). Mason, OH: Cengage. ISBN: 9781592602919 Zikmund, W., Babin, B.J., Carr, J.C., & Griffin, M. (2010). Business research methods (8th Ed). Mason, OH: Thomson/South-Western. ISBN: 9781439080672 Read More