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OUTCOMES-BASED EDUCATION (OBE) COURSE SYLLABUS IN

AEC16 ACCOUNTING RESEARCH METHODS
Date Revised/Enhanced August 3, 2022

I. School Year/Semester 1st Semester, SY 2022 – 2023

II. University
Vision:    A globally-recognized green research University committed to excellent service to the nation.
Mission Foster excellence, holistic and inclusive education attuned to the demands of a diverse world towards the
formation of productive and value-laden lives.
Goal Uphold the tradition of excellence in instruction, research, extension and production geared towards a strong
academe-industry interface for societal development.
Core Values Respect, Integrity, Social Responsibility, Excellence, Commitment

Institutional Outcomes:
A. A Professional who is morally upright, socially responsible and globally employable
B. A Leader and Innovator who inspires others and is committed to social transformation and national
development
C. An Environmental Advocate committed to research, extension and production initiatives

III. College/Campus College of Business and Accountancy

IV. Program/Degree BS Accountancy (BSA4A); BS Accounting Information System (BSAIS4A); BS Internal Audit (BSIA4A);

V. Program Outcomes A. Resolve business issues and problems, with a global and strategic perspective using knowledge and technical
proficiency in the areas of financial accounting and reporting, cost accounting and management, management L
accounting and control, taxation and accounting information.
B. Effectively communicate orally and in writing both English and Filipino using the basic concepts that underlie
each of the functional areas of business (marketing, finance, human resources management, production, and
P
operations management, information technology, and strategic management) and employ these concepts in
various business situations.
C. Critically, analytically and creatively solve problems after determining the proper decision-making tools. P
D. Demonstrate professional skills, ethical practices and social responsibility essential to diverse work
L
environment.
E. Apply information and communication technology (ICT) skills in generating business reports and in making
L
decisions.
F. Apply knowledge and skills that successfully respond to various types of assessments (including professional P

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licensure examination)
G. Participate in the generation of new knowledge in research and development projects. O
H. Support local, regional and national development plans along with education, environment, socio-economic,
O
health, gender and development and science and technology.
I. Preserve and promote Filipino historical and cultural heritage. O
L – Learning P – Practiced O– Opportunity
VI. Course Code/Title AEC16 Accounting Research Methods

VII. Course Description `` This course prepares the students to resolve business and other issues using scientific inquiry. It exposes the learners to the pivotal
concepts and principles of technical and research writing as applied to the accounting discipline. The course introduces the learners to
the research process, focusing on the quantitative, qualitative and mixed research. The content of a thesis paper will be extensively
discussed. Learners will be exposed to the different statistical tools that are appropriately applied for analyses of data. Learners shall be
able to draft a research paper using the effective technical style and applying the principles learned.

VIII. Course Credit 3 units

IX. Prerequisite AE9 Statistical Analysis with Software Application
At the end of the course, the students shall be able to:
X. Course Outcomes COs DESCRIPTION A B C D E F G H I
1 Recognize the importance of conducting accounting research and be
3 3 3 3 3 1 3 3 3
familiar with the types and format of business research.
2 Formulate accounting research problem. 3 3 3 3 3 1 3 3 3
Organize the background and significance of the study, formulate
3 the statement of the problem, and define important terms in the 3 3 3 3 3 1 3 3 3
study.
4 Explain how to support the conceptual framework with literature
review, synthesize the related literature and studies; and know how 3 3 3 3 3 1 3 3 3
to cite sources and paraphrase concepts and ideas of other writers.
5 Outline how the data are to be collected, identify the instruments to
be employed and used, and explain the intended means for 3 3 3 3 3 1 3 3 3
analyzing data collected.
6 Explain how to summarize and discuss the findings, conclusions and
3 3 3 3 3 1 3 3 3
recommendations based from the results of the study.
7 Formulate a well – structured accounting research proposal and
3 3 3 3 3 1 3 3 3
defend orally.

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Virac, Catanduanes Page 3 of 9

1 – CO has minor contribution to PO 2 – CO has moderate contribution to the PO 3 – CO has major contribution to the PO

XI. Course Outline/Learning Plan

Teaching
Instructional Time
Desired Learning Course Content/ Textbooks/ and Learning Assessment
POs COs Resources/ Table
Outcomes Subject Matter References Activities Tasks
Materials (Hours)
(TLAs)
Unit I – Introduction to
A 1 At the end of the unit, Business Research and the 6
B students shall be able to Research Problem hours
C
A. Business Research Te, D.M., Sabanal,  Performance
D  Flexible  Books
Explain the necessity of 1. What is business research? D.V., Castro, J.A., & Output
E Learning  Journal/s
conducting business 2. Qualitative, quantitative, Lelis, C.P. (2021).  Quizzes
F research. and mixed research
 Learning
Business Research  Lecture/  Activities
G Module
3. Kinds of Business Research with Statistical
H Discussion  Unpublished
Differentiate qualitative, 4. Organization, Format and Applications
I quantitative, and mixed Description of the Contents Undergradu
research. of the Manuscript ate and
a. Front Matters MBA Thesis
CATSU Capstone
Explain the kinds of business b. Text/Body of the Thesis Project Seminar
research, identify when and c. Back Matters Paper and
where to use a particular d. Technical Specifications Undergraduate
type of business research Thesis Manual (BOR
B. The Research Problem Resolution No. 30 s.
Familiarize with the standard 1. Sources of Problem 2019)
format used in developing 2. Characteristics of a Good
business research Problem American
3. Discovering and Psychological
2 Identify a research problem Identifying a Problem Association (2020).
and develop a title after 4. Limiting and Defining a Publication Manual of
delimiting and defining the Problem the American
problem. 5. Writing the Title of the Psychological
Study Association, 7th Ed.

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Teaching and Instructional Time

Desired Learning Course Content/ Textbooks/ Assessment
POs COs Learning Resources/ Table
Outcomes Subject Matter References Tasks
Activities (TLAs) Materials (Hours)
At the end of the unit, the Unit II – The Body of the
A student shall be able to: Undergraduate Thesis  Books 4.5
B 3 hours
C Narrate the background of the A. Chapter 1 – The Problem  Flexible  Performance  Published
D study and Its Setting Te, D.M., Sabanal, Learning Output and
E 1. Background of the D.V., Castro, J.A., &  Lecture/  Quizzes Refereed
F Identify if it a hypothesis is Study Lelis, C.P. (2021).
need in the study and
Discussion  Activities Journals in
G 2. Statement of the  Review of Business
H develop one if necessary Problem CATSU Capstone
Project Seminar Undergraduate
I 3. Research Hypothesis courses and  Learning
Identify the scope and Paper and
4. Scope and Master in Module
limitations of the study Undergraduate
Delimitation Business
5. Importance of the Thesis Manual
Identify the importance of the Administration  Unpublished
study to different sectors. Study (MBA) Thesis Undergradu
6. Definition of Terms ate and
Define terms in the study MBA Theses
A 4 At the end of the unit, the B. Chapter 2 – Review of
B student shall be able to: Related Literature and  Flexible  Performance  Books 6
C Studies Te, D.M., Sabanal, Learning Output hours
Identify the relevant D.V., Castro, J.A., &  Quizzes  Published
D
literatures and studies related 1. Related Literature Lelis, C.P. (2021).  Lecture/  Activities and
E
to the study. 2. Related Studies Discussion Refereed
F CATSU Capstone Journals in
Explain how to support the 3. Synthesis of the
G Review of Related Project Seminar  Review of Business
conceptual framework
H Literature and Studies Paper and Undergraduate
variables with literature
I review. 4. Gaps Bridged by the Undergraduate courses and  Learning
Study Thesis Manual MBA Thesis Module
Know how to cite sources and
paraphrase concepts and 5. Conceptual
Framework  Unpublished
ideas and synthesize the Undergradu
related literature and studies. ate and
MBA Theses
A 5 At the end of the unit, the C. Chapter 3 – Research

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B student shall be able to: Design and Methodology  Flexible  Performance  Books 6
C Te, D.M., Sabanal, Learning Output  Published hours
D Outline how the data are to be 1. Design of the Study D.V., Castro, J.A., &  Quizzes and
E collected. 2. Sources of Data Lelis, C.P. (2021).  Lecture/  Activities Refereed
3. Sampling Procedure Discussion Journals in
F CATSU Capstone
Identify the instruments to be 4. Instrumentation and Business
G employed and used in the Validation Project Seminar
H  Learning
study. 5. Data Gathering Paper and  Review of Module
I Procedure Undergraduate Undergraduat  Unpublished
Explain the intended means 6. Statistical Treatment of Thesis Manual e courses Undergradu
for analyzing data collected. Data and Master in ate and
Business MBA Theses
Administration
(MBA) Thesis

A 6 At the end of the unit, the D. Chapter 4 – Results and  Performance

B student shall be able to: Discussions  Flexible Output  Books 1.5
C Te, D.M., Sabanal, Learning  Quizzes  Published hours
D Explain how to present, E. Chapter 5 – Summary, D.V., Castro, J.A., &  Activities and
interpret, and analyze data Conclusions and Lelis, C.P. (2021).  Lecture/ Refereed
E
based from the results of the Recommendations Discussion Journals in
F CATSU Capstone
study. Business
G Project Seminar  Review of  Learning
H Summarize the findings of the Paper and Undergraduate Module
I study and develop Undergraduate courses and Unpublished
conclusions and Thesis Manual Master in Undergraduate
recommendations Business and MBA
Administration Theses
(MBA) Thesis

At the end of the unit, the Unit III – Selection of the

student shall be able to: Research Topic  Flexible  Performance  Books 1.5
Te, D.M., Sabanal, Learning Output  Published hours
Develop a research title with

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Virac, Catanduanes Page 6 of 9

justification based on A. Develop a Research Topic D.V., Castro, J.A., &  Quizzes and
appropriate theoretical with Justification Lelis, C.P. (2021).  Lecture/  Activities Refereed
framework, practical B. Finalization of the Discussion Journals in
applicability and value, Research Title as CATSU Capstone Business
relevance and workability in Approved by the Project Seminar  Review of  Learning
accordance with the area of Specialization Committee Paper and Undergraduate Module
specialization and interest of Undergraduate courses and Unpublished
students. Thesis Manual Master in Undergraduate
Business and MBA
Incorporate and finalize the Administration Theses
research title approved by the (MBA) Thesis
specialization committee in
compliance with their
suggestion and
recommendations.
1.5
MID TERM EXAMINATION
hours
Teaching and Instructional Time
Desired Learning Course Content/ Assessment
POs Cos Textbooks/ Learning Resources/ Table
Outcomes Subject Matter Tasks
References Activities (TLAs) Materials (Hours)
At the end of the unit, the Unit IV – Accounting 25.5
A 7 student shall be able to: Research Proposal hours
B Preparation
Formulate a well-structured Te, D.M., Sabanal,  Performance
C  Flexible  Books
accounting research proposal. A. Writing Chapters 1 to 3 of D.V., Castro, J.A., & Output
D Learning  Journals
the thesis paper. Lelis, C.P. (2021).  Quizzes
E Defend the research proposal  Consultations  Unpublished
B. Finalization and Business Research  Activities
F before a panel of examiners. submission of the research
Undergradu
with Statistical ate and
G proposal. Applications MBA Thesis
H C. Oral examination
I (Proposal defense). CATSU Capstone
Project Seminar
Paper and
Undergraduate
Thesis Manual
(BOR Resolution

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Virac, Catanduanes Page 7 of 9

No. 30 s. 2019)

American
Psychological
Association (2020).
Publication Manual
of the American
Psychological
Association, 7th Ed.

1.5
FINAL EXAMINATION
hours

1. Ary, Donald; Jacobs; C.L. Irvine; Christine K.S.; (2019) Introduction to Research in Education 10th Edition, Boston, USA, Cengage
Learning Inc.
2. Cresswell, J.W.; Plano, C.V. L. (2018) Designing and Conducting Mixed Method Research, 3rd Edition, Sage Publication, Inc.
London
3. De Belen, R.T. (2015). Research Methods and Thesis Writing. Wiseman’s Books Trading.
4. Flores, M. F. (2016). Methods of Research in Business Education. Unlimited Books Library Services and Publishing Inc.
XII. Suggested Readings/
5. Grewal Dhruv and Levy, Michael (2011) Marketing (Second Edition) Mc Irwin, Mc Graw Hill Companies Inc. USA
References
6. 3G – E Learning (2018) Research in Education, 1st Edition, New York
7. Rivera, M.M., & Rivera, R.V. (1996) Practical Guide to Thesis and Dissertation Writing. Katha Publishing Inc.
8. Saldaña, J.; Omasta, M/ (2018) Qualitative Research: Analyzing Life: 1st Edition, Sage Publications, California, USA
9. Sevilla, C.G., Ochave, J.A., Punsalan, T.G., Regala, B.P., & Uriarte, G.G. (1992) Research Method. Rex Book Store
10. Valenzuela, E.E. (2016). Thesis Writing: Pointers and Guidelines. Great Books Trading
11. Published research papers in business and referenced journals.

A. Performance Output
XIII. Course Requirements B. Term Examinations
C. Manuscript of the Research Proposal
D. Presentation of Research Proposal

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General Policy
XIV. Course Policies 1. Submission of requirements shall be on or before the date agreed upon by the students and the faculty. Late submission will earn a
grade of 3.0 or lower.
Online Policies
1. Students are required to enroll in the Group Chart (GC) through messenger. All materials relevant to the course will be uploaded in
the google classroom and group chat in messenger, including assignments and quizzes.
2. Compliance to requirements shall be uploaded through the GC on or before the set schedule; unless otherwise the mode and the
date of submission are revised.
3. Plagiarism is penalized under Board Resolution No. 29, series of 2019; hence, shall be avoided.
Face – to - Face Policies
1. Wearing of face masks and social distancing shall be observed.
2. Use of cellphone, earphones, and other gadgets that are not necessary for the instruction is not allowed.
Cheating during examination is strictly prohibited; students caught doing such act shall be dealt with as provided in the
Student Handbook.

XV. Grading System For Academic Courses

Mid Term Grade Tentative Final Grade
(Per Board Resolution No. Term Examination 30% Term Examination 30%
3,4 & 5, S. 2016) Quizzes 30% Quizzes 30%
Performance Tests 40% Performance Tests 40%
Total 100% Total 100%

Distribution of Weight for the Overall/Final Grade:

Mid Term Grade 50%
Tentative Final Grade 50%
Final Grade 100%
XVI. Consultation
Monday to Friday (8:00 am to 4:00 pm)
Time/Venue

Prepared by:

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MICHELLE M. CANDELARIA, CPA, MBA ELISEO M. SOMIDO, JR., CPA, MBA

Faculty Faculty
Date: _________ Date: _________

Reviewed by: Approved by:

ELISEO M. SOMIDO, JR., CPA, MBA ESPERANZA P. SAN JUAN, CPA, MSM
Department Chairperson, Accountancy and Accounting-Related Courses Dean, College of Business and Accountancy
Date: _________ Date: _________

CONCURRED:

LILY P. CUSTODIO, Ph.D.

VP for Academic Affairs
Date: _________

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