Research Methodology: Positicism, Phenomenology, And Methods
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This chapter presents research methodology that was tracked in data collection it involves description of the study area, research design, research methods, sample and sample size, reliability and validity, data management and analysis.
3.2 Research Paradigms Research paradigm is the way of examining social phenomena from which particular understandings of their phenomena can be gained and explanations attempted. Research philosophy adopted contains important assumption about how world is viewed basing on positivism and Phenomenology. Positivists therefore believe that reality is stable and can be observed and described in an objective manner (Saunders et al., 2007). Positivism assumes…show more content… The researcher opted to use both because simple randomly reduced biases and purposively sampling used to select respondents who are directly dealing with activity based costing method.
3.5.1 Simple Random Sampling
Random sampling (simple random sampling) is the purest of probability sampling or chance sampling. This is a sampling method in which each member of the population has equal chance of being selected. In this study random sampling was employed for selection of 72 employees in the study area. This method eliminates all element of biasness during the selection of a representative sample. Random sampling ensure the law of statistical regularity which states that if on an average the sample chosen is the random one, the sample would have the same composition and characteristics as the universe.
3.5.2 Purposive Sampling
Purposive sampling was used to select the 28 respondents from Accounts and Audit department who specifically dealing with the application of Activity Based costing method in day to day operations (i.e heads of accounts, finance manager, production managers). Through this, the researcher was able to obtain the information that would not be available from literature review. The researcher prompted to choose this purposive sampling technique because of the nature of the study need specific people dealing with Activity Based costing…show more content… The target population of this study is 100 employees, of which 72 were junior employees and 28 were managers and head of departments, and the main focused departments are Accounting and Finance department, Procurement management unit, Human resource department, Sales department, and Audit Department.
3.5.4 Sample size
The sample sizes of 100 staffs were drawn from a targeted population from the company and each department 24 respondents will be selected from the following department: Accounting and Finance department, Procurement management unit, Human resource department, Sales department, and 4 respondents from Audit Department. The sample size in this study was determined by the formula shown below: Where: n = the sample size N = total population e = the acceptable sampling error, Assuming a 96% confidence level, the acceptable sampling error is thus 0.04. n= 120 1 1200.042 =