FAR EASTERN UNIVERSITY

Vision
Guided by the core values of Fortitude, Excellence and Uprightness, Far Eastern University aims to be a university of choice in Asia

Mission
Committed to the highest intellectual, moral and cultural standards, it strives to produce principled and competent graduates. It nurtures a service-
oriented and environment conscious community which seeks to contribute to the advancement of the global society.

Quality Policy
Far Eastern University is committed to providing quality educational services. Each person is expected to do the job right the first time with the intention
of consistently satisfying the requirement of our students, other members of FEU community, and external parties. Under any given circumstances we
shall adhere to all the requirements and standards for continuous improvement and effectiveness of the
quality management systems.

INSTITUTE OF ACCOUNTS, BUSINESS AND FINANCE

Vision
Far Eastern University – Institute of Accounts, Business and Finance (IABF) envisions itself
to be the preferred business school in Asia.

Mission
The Institute of Accounts, Business and Finance is committed to produce principled and competent business graduates, espousing Fortitude, Excellence
and Uprightness. IABF will promote community engaged, service-oriented individuals who will shape and build strong organization in the future.

DEPARTMENT OF ACCOUNTANCY

Vision
Guided by the core values (Fortitude, Excellence and Uprightness) of a true-blooded Tamaraw, the Accountancy Program of FEU– IABF envisions itself
as a Center of Excellence in Accountancy Education.

Mission

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 It commits to develop future responsible accounting professionals through holistic accountancy curriculum, extensive and innovative delivery of
instruction, competent and highly qualified faculty, state-of-the-art facilities, industry and community-based researches, practical-based student
apprenticeship program and extensive community

Course Title Accounting Research Methods Course Code ACT1113

Credits Three (3) Units Prerequisite GED0112

This 3-unit course acquaints the learners in the development of Accounting Research. It
enables the learners to engage in research in order to enhance their knowledge on the varied
Course Description specialized areas in Accounting. Learners may also choose to analyze and examine the
contemporary issues existing in the industry or facts/data coming from the Accounting
Standards bodies. Action research is highly encouraged in this course.
At the end of this course, the learner is expected to:
1. Formulate the main and specific objectives of the research
2. Learn how to conduct literature review using mainly the internet
3. Know how to quote, paraphrase, summarize, and synthesize the gathered literature to
Course Expected Learning Outcomes
avoid plagiarism.
4. Prepare the different components of Introduction and Methodology
5. Defend the research proposal

Time Strategy/ Student Output

Learning
Frame- Lesson/ Methodology/ Evaluation/
Outcomes
Week Topics Activities Assessment
❖ ORIENTATION At the end of this lesson, the • Faculty-facilitated • Oral • Oral or
• Diagnostic Assessment learner will be able to: discussion and learners’ Participation Written Pre-
o Oral • Know the importance interaction • Accomplished assessment
1 o Written of conducting written
• Group Formation research in assessment
developing the

2
 Time Strategy/ Student Output
Learning
Frame- Lesson/ Methodology/ Evaluation/
Outcomes
Week Topics Activities Assessment
learner’s competency
skills
• Discuss prior
knowledge in doing
research
❖ RESEARCH TOPIC • Enumerate the • Brainstorming Submission of • Peer
• Identifying a discipline- possible sources of • Concept Mapping three Feedback
related Research topic research topics • Collaboration researchable
• Crafting of a tentative • Identify a research topics and
working title topic tentative research
2 • Distinguish a title
research title from a
research topic
• Formulate a tentative
working research
title
❖ FORMAT OF RESEARCH At the end of this lesson, the • Faculty-facilitated • Acceptabilit
PAPER learner will be able to: discussion and learners’ y of the
• Conventional Thesis • Differentiate a thesis interaction research
• Publishable Research from a publishable • Demonstrating topic and
o American Psychological research paper • Multi-media presentation conciseness
Association (APA) style • Recognize the • Use of internet or of the
3 o Modern Language consequence of computer laboratory tentative
Association plagiarism working title
o Chicago-Turabian • Explain the
• Distinction Between a importance of citing
Thesis and a Publishable the work of other
research paper authors

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 Time Strategy/ Student Output
Learning
Frame- Lesson/ Methodology/ Evaluation/
Outcomes
Week Topics Activities Assessment
❖ REVIEW OF RELATED At the end of this lesson, the • Internet Information • Submission of
LITERATURE learner will be able to: Navigation a minimum of
• Importance of Literature • Identify the different • Literature mapping/Article 30 related
Review research search Collection literature
• Documentation engine • Submission of
• Demonstration of the in-text • Illustrate the in-text related List of
4-5 citation and referencing using citations and References/
APA format referencing using
bibliography
• Use Literature Matrix APA format
using APA
• Organizing the body of • Explain how to
Literature Review quote, paraphrase, format
summarize, and
synthesize
INTRODUCTION • Explain the • Faculty-facilitated Submission of the
• Background of the Study background and gap discussion and learners’ output:
• Objectives of the of the study interaction • Background of
study/Statement of the • Formulate the • Multi-media presentation the Study
Problem (SOP) research problem • Brainstorming • Objectives of
• Independent and • Distinguish null and • Collaborating the
Dependent Variables alternative • Use of internet laboratory study/Statem
6-7 • Hypothesis (if any) hypothesis • Team Assignment ent of the
• Theoretical Framework • Distinguish Problem
independent and • Hypothesis (if
dependent variable any
• Formulate the • Theoretical
theoretical Framework
framework of the
study

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 Time Strategy/ Student Output
Learning
Frame- Lesson/ Methodology/ Evaluation/
Outcomes
Week Topics Activities Assessment
• Conceptual At the end of this lesson, the • Faculty-facilitated Submission of
Framework/Research learner will be able to: discussion and learners’ output:
Paradigm • Design a research interaction • Conceptual
• Scope and Limitations of paradigm and a • Multi-media presentation Framework
the Study conceptual • Brainstorming • Scope and
• Significance of the Study framework • Collaborating Limitations
• Definition of Terms • Differentiate scope • Team Assignment • Significance of
8 and limitations of the the Study
study • Definition of
• Identify the Terms
beneficiaries of the
study
• Define the
operational key
terms of the study
9 MIDTERM EXAM
❖ METHODOLOGY At the end of this lesson, the • Faculty-facilitated • Appropriate
• Research Method learner will be able to: discussion and learners’ research
o Quantitative • Apply the suitable interaction design
o Qualitative research method and • Debate • Suitable
10-11 research design to the • Multi-media presentation sampling
• Research Design study • Brainstorming technique
o Descriptive • Identify the population of • Collaborating • Computed
o Exploratory the respondents, • Team Assignment sample size
o Population & Sample appropriate sample size • Applicable
Size and the applicable data
➢ Use of Slovene’s sampling technique to collection
Formula the study method and
data

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 Time Strategy/ Student Output
Learning
Frame- Lesson/ Methodology/ Evaluation/
Outcomes
Week Topics Activities Assessment
➢ Use of Statistics • Describe the participants analysis
Table of the study and research
• Sampling Technique locale
o Probability • Discuss the researchers’
o Non-probability procedure in gathering
• Participants and Research the data
Venue • Compute the correct
• Data Collection Method sample size
• Data Analysis
❖ Research Instrument At the end of this lesson, the • Faculty-facilitated • Multiple
• Drafting the survey learner will be able to: discussion and learners’ drafts of
questionnaire . interaction survey
• Validation of the • Construct a suitable • Demonstrating questionnaire
Questionnaire research instrument • Multi-media presentation • Validated and
• Pretesting o Survey Questionnaire • Brainstorming pre-tested
• Pilot Testing of Survey o Interview Guide • Literature mapping/Article Survey
Questionnaires • Design a valid collection Questionnaire
12-13
• Revisions of the questionnaire that will • Team Assignment • Letter of
questionnaires match with the Request to
• Consent Form and objectives of the study conduct
Covering Letter to • Check the flaws of the research
accompany questionnaire questionnaire • Consent Form
• Propose revisions for the
improvement of the
questionnaire
14-15 Research Proposal Defense
16-18 Submission of the soft and hard copy of the research proposal

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INSTRUCTIONAL MATERIALS/RESOURCES
• PowerPoint
• Videos
• http://search.ebscohost.com
• SPSS Software
• Turnitin

SUGGESTED READINGS AND REFERENCES

• Any available book on research, periodicals(journals, newspapers, and magazine), Published and Unpublished theses and dissertations
• Thesis and Dissertation
• Supplemental readings, materials, and exercises to be provided online or to be distributed in class
• Different search engine—e.g. google scholar, researchgate, academia

CLASSROOM POLICIES

It is the responsibility of the learner to come to each class prepared. He/she is also expected to take all examinations on the scheduled
date. He/she should read the assigned problems prior to class discussion. He/she is expected to attend each class and participate
actively in the discussions.

FEU ACADEMIC DISHONESTY

All Research, Accounting, Auditing, Law and Taxation students are expected to be academically honest. Cheating, lying, and other forms
of immoral and unethical behavior will be tolerated. Any student found guilty of cheating in examinations or plagiarizing in submitted
course requirements will (at a minimum) receive a Failing Grade in the course/subject. Cheating and Plagiarism refer to the use of
unauthorized books, notes, securing help in a test, copying test, assignments, reports or term papers, collaborating without authority with
another student during an examination or in preparing academic work, signing another student’s name on an attendance sheet,
representing the work of another person as one’s own; and other activities manifesting the practice of scholastic dishonesty.

POLICY ON ABSENCES
The students are allowed only 20% of the total number of hours in a semester for absences. Hence, the allowed number of absences for
a student enrolled in a 3-unit subject or 6-unit subject is a maximum of six(6) absences during regular semester. Request for excused
absences or waiver of absences must be presented prior to occurrence of absence or immediately upon reporting back to class,
whichever is applicable. Special examinations will be given only in special cases, such as prolonged illness. It is the responsibility of the

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 student to monitor his/her own tardy incidents and absences that might accumulate leading to the grade of 5.00 or F. It is also his/her
responsibility to consult with the concerned faculty member, program head, Dean should his/her case be of special nature.

Note: Always refer to the Student Handbook for academic polices.

POLICY ON STUDENT DATA PRIVACY ACT

In compliance with the Act and for ensuring highest level of data security and confidentiality in the access of student’s personal
data/information, faculty members should not allow the student to check other students’ test papers, assignments, seat work, announce
the individual grades of the students before the class, disclose student information, student records and other “student-generated
content” in any media, and any other similar acts that will jeopardize the interest of an identified individual student.

COURSE REQUIREMENTS

Assigned output, Research Proposal Output, Proposal Defense

GRADING SYSTEM

Computation of Periodic Grades

I. Computation of 1st Preliminary Grade: Midterm Grade (MG)

Formative Assessment (FA)
Class Participation (Homework, Practice Tests, Recitation, Pre-test) 20%
Quizzes 30
Summative Assessment (SA) - Major Departmental Exam 50
1st PRELIMINARY GRADE 100%

II. Computation of 2nd Preliminary Grade

Formative Assessment (FA)
Class Participation ( Homework, Practice Tests, Recitation, Pre-test ) 20%
Quizzes 30
Summative Assessment(SA) – Major Departmental Exam 50
2nd PRELIMINARY GRADE 100%

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III. FINAL GRADE = 1st PG (50%) + 2nd PG (50%)

TRANSMUTATION OF FINAL GRADE (FG)

FINAL GRADE LETTER GRADE QUALITY POINT RANGE
92 – 100 A 4.0 3.80-4.0
85 – 91 B+ 3.5 3.30 – 3.79
78 – 84 B 3.0 2.80 – 3.29
71 – 77 C+ 2.5 2.30 – 2.79
64 – 70 C 2.0 1.80 – 2.29
57 – 63 D+ 1.5 1.30 – 1.79
50 – 56 D 1.0 1.0 – 1.29
F .99 and lower

IV. RETENTION GRADE -(QUALITY POINT AVERAGE (QPA) CUMULATIVE PER YEAR LEVEL
YEAR LEVEL FAR EASTERN BACHELOR OF SCIENCE BACHELOR OF SCIENCE IN
UNIVERSITY IN ACCOUNTANCY INTERNAL AUDITING
(BSA) (BSIA)
First Year 1.2 1.2 1.2
Second Year 1.5 1.6 1.5

Third Year 1.8 2.0 1.8

Fourth Year 2.0 2.4 2.0

DATE OF EFFECTIVITY: August, 2018

Prepared By: Recommended by: Approved By:

DR. FE R. OCHOTORENA RAMIL N. BALDRES EARL JOSEPH M. BORGOÑA

Regular Faculty Member PH – Accountancy & Internal Auditing OIC- Dean, IABF

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RUBRICS

ASSESSMENT VERY GOOD GOOD FAIR BARELY FAILURE

CRITERIA SATISFACTORY
(5) (4) (3) (2) (1)
Consistently At times, At times, Regularly Consistently demonstrates
demonstrates a pattern demonstrates a demonstrates a demonstrates a a pattern of
of professional pattern of pattern of pattern of unprofessional behavior
behavior with respect professional behavior unprofessional unprofessional with respect to absences,
Commitment to the to issues such as with respect to issues behavior with respect behavior with respect tardiness, and late or
Course regular attendance, no such as regular to absences, to absences, incomplete task
tardiness, and task attendance, no tardiness, and late or tardiness, and late or
completion of highest tardiness, and task incomplete task incomplete task
quality completion of highest
quality

Clearly and concisely Clearly states the States the paper’s Incomplete and/or Absent. No evidence of
states the paper’s paper’s purpose in a purpose in a single unfocused statement purpose.
purpose in a single single sentence. sentence. of the purpose.
Title Statement
sentence. which is
engaging and thought
provoking.

Introduction is Introduction clearly Introduction states Introduction mentions No topic sentence. Paper
engaging. Lead states the research the research topic. the research topic but does not address research
sentence grabs the topic. Paper clearly Paper is missing some does not include the topic in an introductory
readers’ attention. It explains why the information why the reason the author way.
Introduction clearly states why the author chose the author chose the selected the topic and
author chose the topic topic. But the topic. the structure is
and previews the structure of the paper missing. Topic
research topic. Paper is missing. sentence may be
unclear.

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 clearly explains
structure of the paper.

Information is gathered Information is Information is Information is No processing of raw data

from multiple gathered from gathered from limited gathered from or major mistakes are
electronic and non- multiple electronic electronic and non- electronic source only. made during processing.
Methodology electronic sources. and non-electronic electronic sources.
Processes the raw data sources. Processes the
correctly. raw data but with
omissions.

All cited works, both Some cited works, Few cited works, text Few cited works, text Absent of citations.
text and visual, are both text and visual, and visual, are done in and visual, are not
Citation done in the correct are done in the the correct format. done in the correct
format with no errors. correct format with format.
No plagiarism. many errors.

References are well References are References are OK. References are weak. No evidence. No
written. Author sufficient. There are There are 10 sources. There are less than 10 resources documented.
followed the APA 10 sources. Author did Author did not follow sources. Author did
format. There are 10 or not follow the APA the APA format. The not follow the APA
Use of References more sources. It looks format. There are author did not format. The author did
professional. Includes some errors. reference all source not reference all
list of all materials materials. There are source materials.
used. frequent errors. There are many
errors.

/fro

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