The Effect of Accounting Information Systems on Organisational Performance

1.1: Background – adopts the funnel approach
✓ The backdrop of the research area
✓ Initiate reader into your research project
✓ Begins with a general overview
✓ Narrows down to the specific focus of research project
✓ Paves way for a statement of the problem
1.2: Research Problem
✓ A clear concise statement that spells out the problem to be investigated.
✓ No solutions are to be proffered at this stage lest the researcher preempts results.
✓ No theories about the problem yet.
✓ A simple expression of what the problem is.

1.3: Research Objectives
✓ Focus on problem statement to generate objectives
✓ Objectives are evidence of focus/direction
✓ Objectives are meant to drive the research project
1.4: Research Questions
✓ Research questions flow from the research objectives in 1.3.
✓ Research questions are in essence research objectives turned into questions
E.g., Research objective: To ascertain the relationship between Public Sector Accounting skills and the speed of adoption of IPSAS based accrual
accounting in Central Government in Zimbabwe
Research Question: What is the relationship between public sector accounting skills and the speed of adoption of IPSAS based accrual accounting in Central Government in Zimbabwe?
✓ The number of research questions should correspond with the number of research objectives
1.5: Hypothesis or Proposition (Hypothesis is for quantitative research and proposition is for qualitative research)
✓ An intelligent educated guess about the possible answer to the problem
✓ A tentative solution or view of the researcher
✓ The hypothesis is subjected to rigorous testing in view of findings
✓ Variables measured must be testable
✓ Specific outcomes may confirm or refute a hypothesis
✓ Perception is thus modified accordingly
1.6: Rationale of the study
✓ Statement of importance and necessity of study
• The value of research results
• Value to the organisation under investigation
• Benefit of extended knowledge to academia
• Filling specific gaps in knowledge
• Self-worth and contentment of researcher
1.7: Scope of Research
✓ Delineation or demarcation of a research project
✓ Coverage of research field
✓ Define boundaries and you should stick to the boundary of the research.
1.8: Research Limitations
✓ What are the limitations and what measures did you take to ensure that the limitations did not affect the quality of the results?

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