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3.0 Introduction
According to Kothari (2003) research methodology involves details in approaches and

procedures used in carrying out studies. It includes the techniques, methods and procedures

adopted in the research. This section discusses the research design, target population, sample

and sampling procedures, research instruments, validity and reliability, data collection

procedure and data analysis techniques.

3.1 Research Design

This study will employ descriptive research design with an illustration of a case study.

According to Kothari (2003) a descriptive research design describes the state of affairs as it

exists in the present. A descriptive research design will be appropriate as the study involves

fact finding to describe the usage of strategic management accounting techniques and how

they affect financial performance and documenting the findings. A descriptive research design

is also appropriate as it is structured and is free from bias and represents data as it is (Kothari


3.2. Population

According to Cooper and Schindler (2003), a population is defined as the total collection of

elements about which we wish to make some inferences. Gall et al, (1983) also defines a

target population as the members of a real or hypothetical set of people, events or objects to

which the researcher wishes to generalize the results of the research. The target populations

for this study will be the employees of Menegai oil refineries limited from various

departments since all their functions are centralized. The target population comprises of 50

employees of the company.

Table 3.1 Target Population

Department Number

1 Top management 10

2 Accounting 10

3 Procurement 10

4 Finance 10

5 Technical 10

Total 50

Source: researcher (2016)

3.3. Sample Design

According to Kothari (1990) sampling is the process by which a relatively small number of

individuals, objects or events is selected in order to find out something about the entire

population from which it was selected. Stratified random sampling will be used in this study.

Stratified random sampling technique is suitable as it gives each respondent in every

department a chance of being selected and also ensures that all departments are represented.

According to Kothari (2003) an optimum sample is the one that fulfills the requirements of

efficiency, representativeness, reliability and flexibility. This sample should range between

10% and 30%. The study will use a sample size of 10% of the target population. This adds up

to fifty respondents spread throughout all the five departments as shown in table 3.1.

3.4. Data Collection Instrument

Primary data will be collected using questionnaires. The questionnaires will consist of both

open ended and closed ended questions covering the effects of recruitment & selection

practices and how they affect organizational performance. Open ended questions give the
respondents allowance to freely respond to the questions without any limit and gave their

alternatives. According to Mugenda and Mugenda (1999), the open ended or unstructured

questions permit greater depth of response from the respondents while the closed or structured

questions are usually easier to analyze. Questionnaires will be chosen because they are easier

for the researcher to collect a lot of information over a short period of time. A brief

introduction will be made to the respondents before administering the questionnaires with the

aim of explaining the questionnaires. Confidentiality will be assured to the respondents

through the letters of transmittal that will be attached to the questionnaires.

3.5. Validity and Reliability of the Instruments

According to Mugenda and Mugenda, (2003), validity is the accuracy and meaningfulness of

inferences, based on the research results. One of the main reasons for conducting the pilot

study will be to ascertain the validity of the questionnaire. A pilot study will be undertaken

with ten employees each from every department not represented in the sample through a face

to face interview in order to test the ease of administering the questionnaire. These will help

in testing the effectiveness and consequently refining it for it to be objective. In order to

obtain reliability of the instrument, a test retest method will be used (Kerlinger, 1973).

3.6. Data Analysis and Presentation Procedure

Data analysis will be based on the research questions designed at the beginning of the

research. The quantitative data from the survey questionnaires will be analyzed using the

Statistical Package for Social Sciences (SPSS) version 17. SPSS version 17 package will be

used because it is a comprehensive system for analyzing data and can take data from many

types of files and use them to generate descriptive statistics, complex statistical analyses,

tabulated reports, distributions, trends and so on. The descriptive statistics format will be used

to summarize and organize the data in order to generalize and infer relationships.


Dear respondent,

I am a student at the Kenya Methodist University pursuing a Bachelor’s degree in Business

Administration (accounting option) and undertaking a research on usage of strategic

management accounting techniques and how they affect financial performance in Menengai

Oil Refineries Company. Please assist me in doing this research by taking your valuable time

to fill these questionnaires.

All information provided will be handled with utmost confidentiality and will strictly be used

for research work and no other purpose.

Yours sincerely

Kiprono Deins Langat

Thank you in advance.



Questionnaire for Employees in Menengai Oil Refineries Company

Section A: Personal and Organizational Details

1. What is your position in Menengai Oil refineries Company?

position Top level Middle level supervisor Any other

manager managers
Please tick (√)

2. Level of education

Secondary Certificate [ ]

Diploma level [ ]

Bachelor’s Degree Level [ ]

Masters Level [ ]

Post Graduate [ ]

3. The department you work in

Top management ( )

Accounting ( )
Procurement ( )
Finance ( )
Technical ( )