CHAPTER THREE
METHODOLOGY
3.1 Introduction
This chapter presents the methodology which consists of the research design, area of study, study population, sample population and selection, sampling technique, data collection method, data quality control, data collection procedures and limitations of the study.
3.2 Research design
This study will adopt a survey research design. The study also shall use qualitative and quantitative methodologies for data analysis. Quantitative and qualitative methodologies shall be used in examining the benefits of ICT accounting applications on accounting processes. Quantitative research consists of those studies in which the data concerned can be analyzed in terms of numbers while qualitative describes events, persons and so forth scientifically without the use of numerical data. Quantitative research is based more directly on its original plans and its results are more readily analyzed and interpreted. Qualitative research is more open and responsive to its subject. (Christina Hughes, 2006).
3.3 Data type and sources
Source of data will be from both primary and secondary sources.
Primary data
Primary data will be obtained from the questionnaires administered to the target respondents to gain opinions and practices on the benefits of ICT accounting applications on accounting processes. The questionnaires will be designed using likert scale and will be distributed to staff and clients in order to get staff views regarding the topic under study.
Secondary sources
Secondary data is data which has been collected by individuals or agencies for purposes other than those of a particular research study. It is data developed for some purpose other than for helping to solve the research problem at hand (Bell, 1997). This will comprise of literature related to the benefits of ICT accounting applications on accounting processes in an organization in relation to the case study. Secondary data will be sourced because it yields more accurate information than obtained through primary data, and it is also cheaper.
Secondary data will be got from text books, new papers, magazines, articles , internet and earlier researches on the problem.
3.4 Study area and population
The study will be carried out at Britania allied industries. The study will target a total population of 35 employees. The study will choose a total of 30 employees who will include; accountants, procurement officers and administrators who are believed to have the knowledge and skills relevant to the study.
3.5 Sample Size and Selection Techniques
The study will use purposive sampling technique. According to Black, K (2010) Purposive sampling (also known as judgment, selective or subjective sampling) is a sampling technique in which researcher relies on his or her own judgment when choosing members of population to participate in the study.
This technique will be used because the sample size is small and the respondents are known. The reason for the use of this method is used because it involves less bias in choosing the sample size and allows for uniform principle to be applied and different entities.
3.6 Data Collection tools/Methods
The major instruments for data collection will be questionnaires and interview guide. Surveys will be just one part of a complete data collection and evaluation strategy. The major method of data collection for the study will be the survey, which will be done using selected instruments like questionnaires. The questionnaire will provide respondents with ample time to comprehend the questions raised and hence, they will be able to answer factually.
3.6.1 Questionnaires
The questionnaire will be used to collect quantitative data. The researcher will administer the questionnaires to respondents in different departments including, procurement, administration, on the benefits of ICT accounting applications on accounting processes which will be designed basing on study objectives and questions. Respondents will read and write the questionnaires themselves. The questionnaires will be close ended and will be considered convenient because they will be administered to the literate and its anonymous nature will fetch unhindered responses.
3.6.2 Interview Guides
Qualitative data will be collected from the informants using interviews. The interview guide will be structured. The interviews will be held with administration, and will take approximately thirty to sixty minutes. This will be used since it’s the best tool for getting first-hand information /views, perceptions, feelings and attitudes of respondents. Both formal and informal interviews will be used to get maximum information from the different respondents to participate in the research.
3.7 Data collection procedures
A letter of introduction will be obtained from the Dean, School of management and entrepreneurship, Kyambogo University seeking permission to conduct the study. It will be presented to the officials of Britania allied industries seeking permission to carry out the study in the division. After being granted the permission, the researcher will proceed to make appointments with the selected respondents. Thereafter, the researcher will administer questionnaires and the required data will be collected. The researcher will personally administered questionnaires to the respondents in order to avoid delay, to avoid collecting wrong data, ensure completeness and accuracy and confidentiality of the data collected is strictly adhered to.
The questionnaire will pilot tested on ten (10) workers of the Britannia. The pilot testing of the questionnaire enabled the determination of any ambiguities in the questionnaires and the questions improved. The respondents will indicate that the questions were understandable. After questions will be updated, the questionnaires will be distributed among the staff of Britania allied industries.
3.8 Quality control of research instruments
3.8.1 Validity
Data analysis in this study will focus on data validity and reliability. To establish the validity of the questions, pre-testing will be done amongst the selected categories of respondents. Their comments will be incorporated in the final instruments to suit the data requirement of the study. The final amended research instruments will be reviewed jointly by the researcher and the supervisor.
3.8.2 Reliability
Reliability will be checked using the test –retest practice advocated for by Amin (2005). In other words, the questions will be put to course mates and their comments noted, they will then be presented to the respondents and their views will be compared with those of the course mates. On receipt of the questionnaires, manual editing will be done, followed by coding. Frequency count of different variables will be done and this will give the number of occurrences and percentages out of total occurrences.
3.9 Data presentation and analysis
Raw data will be processed into meaningful information. The process will involve editing, tabulation and analysis with a view of checking the completeness and accuracy of the information.
This is intended to detect and eliminate errors that could occur. Only relevant, correct and crucial information will be identified and used to draw conclusion.
Some data will be presented in table to enable analysis and identification of relationship between variables.
The findings of the research will be written down and worked out, edited and analyzed using comparison and percentage approaches with the help of computer program known as data statistical package for social scientist and Excel program to draw conclusions and recommendations. This will help the researcher to determine the benefits of ICT accounting applications on accounting processes in Uganda in light of research objectives and literature review.
3.10 Limitations of the study
The research may be hampered by the following challenges.
Non responses; The researcher will also experience a problem of non-response from respondents who will be given the questionnaires to fill. However, the researcher will assure the respondents that any information given will be treated with maximum confidentiality.
Cost; The researcher will experience a problem of limited finances with respect to this study. Costs regarding this limitation included transport, printing and photocopying of relevant materials. However, the researcher has to borrow some money from relatives, friends and use it sparingly so as to overcome the cost constraint.
Time ; The researcher will experience time constraint in data collection, analyzing of data and in final presentation of the report. However, the researcher will overcome this problem by ensuring that the time element was put into consideration and that all appointments agreed upon with respondents shall be fully met.
