Chapter 3

CHAPTER
3
METHODOLOGY
BASISTER-FILIO-OAPERINA-PAMINTUAN
This part discusses how the data are
collected, what research design is used
and what data analysis is applied.
Correlational research design will be
3.1 Research Design used to analyze the data. Correlational
research is common in quantitative
statistical analysis under the
experimental method. (McLaren, 2013)
The main purpose of correlational study
is to determine relationships between
variables and if a relationship exists.
(Simon & Goes, 2011) Since, the study
involves assessing the statistical
relationship between two or more
quantitative variables in the study,
correlation research design is the
appropriate research design.
This study primarily deals with qualitative
variables. Qualitative variables are variables that
3.2 Variables and are not numerical and which values fit into
Measures categories. (Soetewey, 2019) The categorical
classifications of the digital skills practices such
as basic computer skills, technology skills and
advanced technical skills as well as the gender
of the respondents fall under qualitative nominal
variables. Moreover, the likert rating scale in the
responses of the respondents is classified as
qualitative ordinal variables. The responses of
the college accounting students are measured in
the order implied from strongly disagree,
3.3 Sampling A non-probability sampling will be utilized
by the researchers since the research
Design study concentrates only in one specific
area. Non-probability sampling does not
attempt to select a random sample from
the population of interest. (Lavrakas,
2008) Under non-probability sampling, a
technique called convenient sampling will
be used. Convenient sampling is where
subjects are selected because of
convenient accessibility and proximity of
the researchers. (Andale, 2015)
The target respondents will focus on
3.4 Research the students currently enrolled in
Respondents Bachelor of Science in Accountancy
program who are in 3rd year. The
number of respondents is only limited to
forty (40) students. Research
population is a well-defined collection of
individuals or objects known to have
similar characteristics. All individuals or
objects within a certain population
usually have a common, binding
characteristic or trait. (Mizner, 2008)
The researchers’ mode of data
3.5 Research collection will be online surveys
Instruments through google forms because of the
Covid restrictions. The researchers
obtained a standardized questionnaire
from several related articles online
and used it as a reference to make a
self-made questionnaire.
The questionnaire is composed of four parts.
1. Respondent’s profile
2. Does the perception of the accounting students with regards to skills needed
in electronic accounting differ from those needed in the industry?
3. How do the gaps in perception affect the general challenges of integrating
electronic accounting in the academe?
4. What are the challenges faced in terms of doing electronic accounting in a
company?
The study was conducted to the
3.6 Research Locale respondents enrolled in Philippine
Christian University - Dasmarinas
Campus in the province of Cavite. The
selected participants will comply with
answering the survey questionnaire
prepared by the researchers. The
researchers chose the participants in
the study based on the considerations
that they are 3rd year BS
Accountancy students.
1. After the research instrument was done,
3.7 Data Gathering the researcher utilized an online survey as a
Procedure means of soliciting information.

2. All the participants in the survey personally
receive a message from the researchers
asserting their request for participation in the
data gathering process.
3. The respondents will answer a set of
questions in google forms.
4. The letter of intent is attached to the survey
questionnaire and is presented before
answering the questionnaire.
5. The first part involves personal information
of the respondents which are subject to
confidentiality.
3.7 Data Gathering 6. The second part up to the third part
Procedure includes a rating scale wherein every
respondents may choose; 1 - Strongly
disagree, 2 - Disagree, 3 - Neutral, 4 - Agree,
5- Strongly Agree.
7. The fourth part consists of a checklist of
the challenges faced in terms of doing
electronic accounting in a company.
8. The totality of data is then automatically
accumulated and summarized in an Excel
spreadsheet online.
3.8 Data Analysis A chi-square test is a statistical hypothesis test
used to determine whether there is a significant
difference between the expected frequencies
and the observed frequencies in one or more
categories. (Corder & Foreman, 2014) The
researchers aimed to investigate whether
distributions of categorical variables differ from
one another. These are the independent groups
which are the digital skills practices in e-
accounting, gender of the respondents and the
degree of perceptions among Accountancy
students. Furthermore, the Chi-square statistic
compares the tallies or counts of categorical
responses between two (or more) independent
groups.
A pivot table was inserted to
3.8 Data Analysis generate cross tabulation between
required variables in reference to
the generated spreadsheet. The
researchers will be operating a Chi-
square test of independence
calculator to test whether or not it
supports the null hypothesis or
alternative hypothesis.
McLaren, S. (2013). Planning and Conducting
Surveys. Quantitative Health Research: Issues and
Methods.

References Simon, M. K., & Goes, J. (2011). Dissertation and

Scholarly Research: Recipes for Success.
Correlational Research.

Soeteway, A. (2019, December 30). Variable types
and examples. Stats and R.
https://statsandr.com/blog/variable-types-and-
examples/.

Lavrakas, P. (2008). Nonprobability Sampling.
Encyclopedia of Survey Research Methods.
https://dx.doi.org/10.4135/9781412963947.n337.

Corder, G.W. & Foreman, D.I. (2014).
Nonparametric Statistics: A Step-by-Step
Approach. Wiley, New York. ISBN 978-1118840313
.

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CHAPTER

Procedure means of soliciting information.

References Simon, M. K., & Goes, J. (2011). Dissertation and

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