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METHODS

This section presents methods and process in terms of research design, research
respondents, research instrument, data gathering procedures and the statistical tool. The
researcher also identified the profile of the respondents and the period that the study was
conducted. All the steps are explained based on the survey conducted.

Research Design
This study used a descriptive research design as it is the most appropriate. Sevilla
et al. (1992) stated that descriptive research seeks to describe the current status of an
identified variable or phenomenon (p.94). The variables that will be described in the
study were the respondents profile specifically the age, sex, civil status, educational
attainment and the number of years in operation. The study applied an interview schedule
to guide the researchers with the accumulation of data. As stated by Farooq (2013), an
interview schedule is a set of questions with structured answers to guide an observer
interview, researcher or investigator. With the use of the data gathered from the interview
conducted together with some statistical tools, the researchers were able to interpret the
data, find a relationship between the variables and come up with several conclusions and
recommendations based on the outcome.

Participants of the Study

The participants of the study were 100 variety store owners residing in Barangay
Villamonte, Bacolod City. The researchers decided to choose 100 participants in order to

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generate reliable data. As the respondents, they were chosen basically by the availability
and nearest to the researchers. Convenience quota was applied to acquire the
correspondents. The researcher identified them into subgroups with regard to the
variables. Included variables are age, sex, gender, educational attainment and number of
years in operation. The study would like to identify the profile of each owner, their
respective accounting measures, and the significance of the owners profile with their
accounting practices.

Research Instruments
The interview scheduled method was used in this study as the primary source of
information in gathering data to meet the specific objectives which was validated by the
research adviser. The draft of the guide questions was constructed by the researchers and
the revisions were adapted from the research advisers recommendation. The questions
listed were about the respondents personal profile, number of operating years and the
practices that they follow in accounting their daily transactions. These guide questions
were asked to the owners which were then listed down by the researchers.

Data Gathering Procedure

The procedure was systematically arranged in acquiring information from the
respondents. The following were facilitated steps followed by the researchers in gathering
of data:
The researchers were divided into pairs to meet the quota of the sample size
within the timeframe constructed. Next, the researchers roamed the vicinity of the

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Barangay Villamonte and sought permission of every store owners to conduct study by
showing the guide questions and asking them personally. The researchers then interpreted
the data gathered from the interview conducted. Lastly, the researchers used different
statistical tools to determine the relationship between the variables.

Statistical Tool
The data gathered were organized and analyzed. Patterns and trends were then
observed from the gathered data to determine the mode and the relationship among
variables used in this study. This study employed statistical treatment such as Frequency
and Percentage, Chi Square, and Pearson Contingency Coefficient. Frequency and
Percentage were used to answer the first and second objective of the study while Chi
Square and Pearson Contingency Coefficient were used to identify whether to accept or
reject the null hypothesis as part the third objective of the study.
Frequency and Percentage. This tool was used in the study to get the summarized
number of the same group of respondents from the total respondents. In this study, it was
used to determine the profile in terms of age, sex and the educational attainment of the
respondents. Also, the number of years of operation of the variety stores, and the
accounting practices used by the respondents are presented in frequency tool. Percentage
was used to identify its portion in 100 percent.
Chi Square Test. This test helps determine whether there was a significant
association between the two variables, namely the profile of the respondents and their
accounting practices.

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Pearson Contingency Coefficient. It is to further measure the relative strength of

an association between two variables if the two variables were found to be significant.
The strength of association is interpreted using the description.