Professional Documents
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CHAPTER III
This chapter presents the design of the research, sample and sampling technique,
research instrument and technique, data gathering procedures and statistical treatment
that will be used in the study. It also discusses how the study will be conducted, the
sources of information, and the statistical tools that will be used in testing the variables.
Research Method/Design
falls under descriptive research design by which present existing situations will be
gathered and described systematically, factually, accurately, and objectively. The data
collected will further explain the concerns in the chosen field of study.
The researchers will use a descriptive or survey research design in collecting the
data needed. This method will allow the researchers to get the common ethical concerns
of Certified Public Accountant in the field of taxation and interpret the descriptive data
and understand its results. The questionnaire will be formulated using the Code of Ethics
for Professional Accountants. In this study, the methods mentioned incorporate resolute
information among variables rather than the individuals. Variables for ethical
confidentiality, and professional behavior. Through the survey, the researchers will
determine the common ethical issues related with the variables discussed. Subsequently,
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an interview will be conducted to gather additional data which are ethical issues not
The purposive sampling will be used in the selection of respondents for survey-
questionnaire. Selected CPAs who provide tax related services to SMEs in Metro Manila
where the chosen respondents. The data gathered from the Code of Ethics will be used as
basis for the formulation of the questionnaire. The sample will be based from five (5)
criteria. The criteria which will be used for choosing respondents are Integrity,
Behavior. The procedure continues until the researchers will be able to gather sufficient
data needed for the research. Thirty (30) respondents for survey questionnaires will be
In constructing the questionnaires, the 4-point Likert scale will be used. The scale
is divided into four (4) equal parts and the questionnaire is answerable by frequently,
rarely, 3 for occasionally and 4 for frequently. The researchers only used four (4)
measures to obtain specific responses from the respondents for the analysis to be
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straightforward either between frequently or sometimes and for safe or neutral option be
avoided.
The questionnaire will be divided into two (2) parts namely: profile of the
respondents and ethical concerns in taxation. The latter will correspond to each variable
and due care; confidentiality; and professional behavior. Each ethical requirement will
contain five (5) statements to measure the practices on each variable. The total number of
The questionnaire will be formulated using the data from the Code of Ethics for
and to three (3) professional whom are experts in the field of study for validation before
distribution. The validators are Certified Public Accountants who already practiced
taxation. The researchers will also conduct interview for additional information on the
The testing will be done using the Statistical Package for the Social Sciences
(SPSS). Cronbach-alpha test will be used to test the reliability of the questionnaire.
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Formulation of
the questionnaire Discussion of Validation of the Distribution of
based from the the questionnaire questionnaire the questionnaire
Code of Ethics
Gathering of
Analyze and Presentation of
data from the
present the result data
survey
The data will come from the Code of Ethics for Professional Accountants. Once
verification has been made, the survey questionnaires can already be distributed to thirty
(30) respondents.
This is the step-by-step procedure that the researchers will follow in order to
Formulation of Questionnaires The questionnaires for the survey will be framed from
the Code of Ethics for Professional Accountants. The information gathered will be
appropriate answers regarding the hierarchy of the ethical issues that they encounter at
work.
questions are to be presented to the researchers adviser for suggestions, enhancement and
approval of the questionnaire. Once the adviser has approved the questionnaire, it will be
respondents, the researchers first ask the consent of the practitioner if they are willing to
Retrieval of the Accomplished Questionnaire The survey will be collected from the
respondents from different SMEs. It will be discussed by the researchers for further
assessment and will be presented to the adviser for improvements and suggestions. The
researchers will also evaluate if the result of the survey concur with the information
gathered from the initial interview. The result will be then interpreted in quantitative
The study will apply descriptive statistics such as percentage, mean and standard
Coefficient to test the relationship of the ethical concerns of Certified Public Accountants
in the field of taxation when grouped according to ethical requirements, and the 4-point
Likert scale to measure the practices of thirty (30) selected Certified Public Accountants
in taxation. The researchers will use the Statistical Package for the Social Sciences
(SPSS) for the analysis of gathered data. The hypothesis is based on the 0.05 level of
significance.
Percentage will be used to compare the frequencies of responses to the total number of
respondents.
.4-point Likert Scale will be presented with the weighted mean and followed the format
below:
Mean will be used to obtain the average of the sum of the values of the answers of
Standard Deviation will be used to test the disbursement of the answers of the
respondents.
Pearsons Correlation Coefficient will be used to test the significant relationship of the
ethical concerns of Certified Public Accountant in the field of taxation when grouped