CHAPTER THREE: RESEARCH METHODOLOGY
3.1. Introduction
In reference to the book of social research methods; by
Richard M.Hesseler, research methodology is the science of how to make a
research decisions and it includes the practice of evaluating the goodness and
the badness of decisions made in the course of doing the research.
In this party of the study, I presented the methodology that
was used to investigate the accounting system used in SMEs in Rwanda of which
the Inyange industries was selected as the case study for the research.
The research methodology explains in details the sampling
methods, sample size, data collection methods, and data processing and analysis
methods.
3.2. POPULATION:
This is the totality of the persons or objects to which the
research is concerned. A properly designed population must be well defined in
terms of elements, sampling units, and extent of time. This research considered
all employees and staff of INYANGE INDUSTRY in different departments.
3.3. SAMPLING SIZE:
As the population of the study was the different staff and
employees of INYANGE INDUSTRY in different departments, it was not possible and
scientific for the researcher to collect all information from the whole
population, for this reason, a number of 20 staffs and employees was be
selected as the sample size for the study.
3.4. DATA COLLECTION METHODS
The researcher proposes to use primary and secondary data for
this study in order to get clear and concrete information.
Primary data:
Are those that were collected at source for the first time by the
research trough the interview, questionnaires and direct observation?
Interview method:
This is the presentation of oral stimuli and reply in terms of
verbal responses. This can be personal or collective. This method was conducted
through telephone lines and face to face conversations.
Observation method:
The research collects the relevant data about the study
through unstructured observation where he or she records information as it
occurs. This is referred to what he or she saw by his or her own eyes and how
he or she conceives it.
Questionnaire method:
This is a written form of questions prepared by the researcher
to be answered by the respondent about the study to achieve its set goals and
objectives. A draft of questions was provided different interested respondents
for answers.
Secondary data:
Those were collected from previous researcher's records or
documents like newspapers, magazines, journals, and other documents from the
library for example.
3.5. DATA PROCESSING
This is the link between the data collection and the data
analysis. It is requires that information gathered from the field be processed
into a more clear and meaningful format for interpretation and analysis. It
comprises with editing and tabulation.
Editing:
The activity to be performed after data collection. It is a
recess of revaluation and collection of errors either in fact or judgment it
involves correction of spellings, punctuation and capitalization. This was used
to examine relationship between the responses from respondents and the
questions asked to them.
Tabulation:
This deals with putting data into some kind of statistical
tables or format showing the number of occurrence of responses to particular
questions .After editing and tabulation the researcher interpreted the data to
show the relationship between variables.
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