THEORETICAL FRAMEWORK

HYPOTHESIS DEVELOPMENT

The Research Process

LITERATURE REVIEW

Position among existing knowledge

Do not reinventing the wheel
To look at a problem from a specific angle
Variables to consider
Introduce relevant terminology
Provide argument for relationship among
variables
Testability and replicability
Relation to the findings of others

APPROACH
Data sources
Textbooks
Journals
Theses
Conference proceeding
Unpublished manuscript
Reports
Newspaper
Internet

Variables
Independent variables
Dependent variables
Moderating variables: a second
independent variable that is included
because it is believed to have
significant contributory or contingent
effect on the originally stated IV-DV
relationship

Variables (Contd)
Extraneous variables
Infinite number of variables has
little or no effect on a given
situation can be safely ignored
Extraneous variables as the control

Variables (Contd)
Intervening variables: the factor
which theoretically affects the
observed phenomenon but cannot
be seen, measured, or
manipulated; its effect must be
inferred from the effects of the
independent and moderator
variables on the observed
phenomenon

Theoretical Framework
Theoretical framework is the foundation
on which the entire research project is
based
Logically developed, described, and
elaborated network of association among
the variables deemed relevant to the
problem situation and identified through
such processes as interviews, observations,
and literature survey.
Experience and intuition

Theoretical Framework (Contd)

5 basic features that should be
incorporated in any theoretical
framework:
Variables considered relevant to the study
should be clearly identified and labeled in
the discussions
The discussions should state how two or
more variables are related to one another

Theoretical Framework (Contd)

5 basic features that should be
incorporated in any theoretical
framework (Contd):
There should be an indication in the
discussions as to whether the relationships
would be positive or negative
There should be a clear explanation of why
we would expect these relationships to exist
A schematic diagram should be given so that
the reader can see and easily comprehend
the theorized relationships

Hypotheses Development
Hypothesis: a logically conjectured
relationship between two or more
variables expressed in the form of a
testable statement
Formulating such testable statement is
called hypotheses development

Hypotheses Development
(Contd)
Statement of hypotheses: Formats
If-Then statement
Directional and nondirectional hypotheses
Null and alternate hypotheses
Null hypothesis: expressed as no (significant)
relationship between two variables or no
(significant) difference between two groups
Alternate hypothesis: statement expressing a
relationship between two variables or indicating
differences between groups

Hypotheses Testing
Steps to be followed in hypothesis testing:
State the null and alternate hypotheses
Choose the appropriate statistical test depending
whether the data collected are parametric or
nonparametric
Determine the level of significance desired
See if the output results indicate that the
significance level is met
When the resultant value > critical value, the null
hypothesis is rejected and the alternate is
accepted. If calculated value < critical value, the
null is accepted and the alternate rejected

Accounting, Organizations and Society (AOS)

Contemporary Accounting Research (CAR)
Journal of Accounting and Economics (JAE)
Journal of Accounting Research (JAR)
Review of Accounting Studies (RAST)
The Accounting Review (TAR)
These journals are currently and commonly viewed as top-tier
publications at research intensive U.S. schools. Two of these
journals, AOS and CAR, are not based in the United States and
publish a greater proportion of papers by non-U.S. academics