CHAPTER THREE: DATA AND METHODOLOGY

3.0 INTRODUCTION
This chapter high lights the reader on the methods section describes actions to be taken to
investigate a research problem and the rationale for the application of specific procedures or
techniques used to identify, select, process, and analyze information applied to understanding the
problem, thereby, allowing the reader to critically evaluate a study’s overall validity and
reliability. This methodology section of a research answers two main questions of the reader how
the data will be collected or generated. In addition, how it will be analyzed?
3.1 STUDY DESIGN
The approach that will be used in the study is explanatory. An explanatory research as the name
implies, intends merely to explain the research questions and intends to offer final and
conclusive solutions to existing problems. This type of research is usually conducted to explain a
problem that has been existing. Conducted in order to explain why and how there is a
relationship between two aspects of a situation, explanatory research is intended to provide
conclusive evidence and helps us to have a better understanding of the problem. This approach to
the research under study was selected because it is for the fulfillment of academic purposes that
this research is undertaken and its findings will not be applied.
The study can be classified as cross-sectional study design. A cross sectional study is a study
design used to collect data about the population at a single moment in time, providing evidence
on the prevalence of an exposure and an outcome or the frequency of an exposure and outcome.
In other words, he tells what is happening at the particular time. It is a cross sectional study
because the researcher is only had one contact with the study population. It can also be classified
as non-experimental design because it will only describe and analyze the research subjects and
the situation without any intervention. These approaches are used in social research and hence
they are relevant to this study. Qualitative and quantitative techniques will be used to collect and
analyze data in this research study.

3.2 POPULATION
Study Site and Study Population
This study will be carried out in Copperbelt Energy Co-operation (CEC) Kitwe Zambia. This
study site is chosen because of magnitude factor as it is within the reach of the researcher. It also
consists of the accountants and various information technology (IT) operation staffs making up a
population of about over 300.
3.3 SAMPLING TECHNIQUE
The sampling technique that will be used in this study is probability sampling in which all
respondents are given an equal and independent chance of being picked. This study employees’
probability sampling because it is quantitative
3.4 SAMPLE SIZE
Due to the varied nature of the sample population, purposive (for accountants), and simple
random sampling (for other information technology operation staff) techniques is used to select
the sample from both the accountants and other information technology operation staff. A sample
size of thirty (30) accountants of the selected case study of Copperbelt Energy Co-operation will
be selected and other fifteen (15) information technology (IT) operation staff members. This will
make up a sample size of forty-five (45)
3.5 INSTRUMENTS DATA COLLECTION
Data will be collected from two main sources for this study with the view to produce objective
and valid conclusions. The researcher will use data collected from primary and secondary
sources. As stated by (Yin, 2007), no single data source has complete advantage over all other
sources. Hence, most researchers agree that qualitative research should try to use as many
different sources as possible.
Sources of Data
Primary Data
Questionnaires and interview guide will be used as the main research instruments used to
gather the primary data for the study. Structured questionnaires will be used to gather
unbiased opinion of respondents and the interview guide to clarify unclear issues to
respondents. Specimen of the questionnaires is attached as annex. Both open and closed
ended questions, based on the objectives of the research will be used. The open-ended
questions will mean to gather the opinions and views of the accountants on certain cost
accounting issues. The closed ended questions will used to get specific responses from
accountants.
Secondary Data
A number of Secondary data from the annual reports and monthly statements and returns of the
Copperbelt Energy Co-operation, will be used to obtain additional information on the subject to
buttress responses gathered from the questionnaires. The secondary data consisted of issues in of
how to control financial activities and how to reduce the cost and time in Copperbelt Energy Co-
operation and other cost reports implementation related issues.
FIELD WORK
The research questionnaires will be administered personally by the researcher, so will be
interviews with the key respondents and personalities of Copperbelt Energy Co-operation
conducted personally by the researcher with the assurance to the institution of the study that the
confidentiality of information provided for the study would be maintained.
3.6 ETHICAL CONSIDERATIONS
The researcher will ensure that all necessary ethical considerations are observed. This is due the
fact that modern organizations operate in a competitive environment hence would do anything to
protect themselves from other competitors. With this in mind, the researcher will ensure that all
information that will be collected are treated with the highest level of confidentiality
3.7 DATA COLLECTIONS PROCEDURE
The questionnaire comprised of a five-point Likert scale that collected the respondents’
responses to operational performance and the accountant’s questionnaire will be used structural
interviews; it is from the accountant’s questionnaire where the financial performance will be
drawn. This questionnaire contains information related to the behavior information system in the
companies.
3.8 DATA ANALYSIS/PRESENTATION
According to Emory and Cooper (2003), raw data obtained from a research is useless, unless it is
transformed for the purpose of decision-making. Data analysis usually involves reducing the raw
data into a manageable size, developing summaries and applying statistical inferences.
Consequently, the following steps will be taken to analyze the data for the study: The data
collected will be analyzed using Statistical Package for Social Scientist (SPSS) computer
software program. The result will be presented using statistical tools such as frequencies, tables,
histograms and pie charts. Both descriptive and inferential statistics will be used to analyze the
data using SPSS and Microsoft Excel programs as analytical packages.
3.6 LIMINITATIONS OF THE FIELD WORK
There are some difficulties faced by the researcher especially during data collection. Financial
constraints as well time has affected the research work. The nature of the study requires frequent
visits to the offices of the Copperbelt Energy Co-operation (CEC), which resulted in huge
traveling expenses. On some of these visits, the researcher could not meet the designated officer
for the necessary meetings and interviews, even though arrangements have been made in
advance. They will most often be taken away by their busy work schedules, meetings and other
errands outside their offices. Due this challenge, the researcher has to resort to telephone
conversations. Despite these challenges, the researcher is able to collect data successfully.
3.9 CHAPTER SUMMARY
This chapter has discussed some important aspects of the research such as study design,
population, sampling technique, and sample size, instrument of data collection, data analysis,
data collection procedure and ethical consideration. Methodology related to the study has been
reviewed under the following theme; case study at Copperbelt Energy Cooperation.
 REFERENCES

Ayodele, A. S. &Falokun, G. O. (2010). “The Nigerian economy: Structure and pattern of

Development”. Ibadan: Jodad publishers,

IFAC (2014). Statement of management accounting concepts.

Johnson, H. T. & Kaplan, R. S. (2016)” Relevance lost: The rise and fall of management
Accounting”, Massachusetts: Harvard Business School Press.

Khandwalla, P. N. (2009). “The design of organizations”, New York: Harcourt Brace

Jovanovich

Inc.

Noreen, Eric. W., Brewer, P. C., Garrison, R. H. (2011). “Managerial Accounting for
Managers (2nd Edition)” McGraw-Hill/Irwin.

Soderbom, M. and Teal, F. (2010). “The performance of Nigerian manufacturing firms report
on the Nigerian manufacturing enterprise survey”, 2014. UK center for the study of
African Economies.

Shillinglaw, G. (2010). “Managerial cost accounting: present and future”, Journal of

Management Accounting Research, 1, 33-46.
 APPENDIX 1
QUESTIONNAIRE OFFICERS AT THE COPPERBELT ENERGY CO-OPERATION (CEC)
This research intends to investigate of the effect of accounting information system on financial
performance of firms. As accountants’ staffs you have been purposively selected as participate
in the questionnaire. Your participation is deeply appreciated.

INSTRUCTIONS
 Do not write your name
 All answers must be ticked with (√) in the appropriate box alongside the chosen
answer.
 If at all you indicate a wrong response and decide to change it, make a cross in the
box and indicate your new answer with a tick (√).
 Please refer any query or help to the following line
TIME LINE AND BUDGET PROPOSED TIME FRAME
S/NO. NO. OF DAYS DATE(FROM) ACTIVITY
1 01 1-10-2021 Developing research instruments.
2 01 2-10-2021 Literature reviewing
3 14 3-10-2021 Data collection and analyzing
4 14 18-10-2021 Printing and submitting first draft of the
report

5 03 30-20-2021 Printing and submitting final research report

Total days 33

PROPOSED BUDGET
NO ITEM COST(ZMK) QUANTITY TOTAL
REQUIREMENT AMOUNT
(ZMK)
1 Plain papers 60.00 1 reams 60.00
2 Pens 1.00 5 5.00
3 Pencils 0.50 4 2.00
4 Rubber 2.00 2 4.00
5 Correction 15.00 1 15.00
fluid

6 Typing and 5.00 40 200.00

printing of
the proposal
SUB TOTAL K286.00

OTHER COSTS

7 TRANSPORT From 6 trips 150.00

home to target school
8 LUNCH K200.00 200.00
Nshima and
refreshments
9 TALK TIME 10.00 per 100.00
day

SUBTOTAL 450.00
GRAND K736.00
TOTAL