AAUSC Research Guidelines ACFN Dep't 2023

College of Business and Economics
School of Commerce
Accounting and Finance Program Unit
Guidelines for Research Proposal and

Research Report in Accounting and Finance
Addis Ababa, Ethiopia
Seek wisdom, elevate your intellect and serve humanity! Page 1 of 40

Section 1: Introduction
What kind of business problems might need a research study?
Most work in business organizations, in whatever sector or ownership will require research
activities. Research in accounting and finance is likely to involve some theory or concept as
well as purely practical questions such as “how does the product range compare in terms of
contribution to profit?” Or “which method of collection has reduced bad debts?” Both
these questions have potential for theory application as well as simple numerical survey, but
some research problems are more obviously underpinned by theoretical ideas.
For example, those which seek to generalize or to compare one organization with another:
“what are the most effective ways credit collections?” or “how do collection strategies
differ in the banking industry?” When choosing an area for research, we usually start either
with a broad area of Accounting and finance, which particularly interests us e.g. working
capital management or cost and management accounting, or we start with a very practical
question like those in the first paragraph, which need answers to help with managerial
decision-making. Refining from this point to a researchable question or objective is not easy.
We need to do a number of things:
 Narrow down the study topic to one, which we are both interested in and have the
time to investigate thoroughly
 Choose a topic context where we can find some access to practitioners if possible;
either a direct connection with an organization or professional body, or a context
which is well documented either on the web or in the literature
 Identify relevant theory or domains of knowledge around the question for reading and
background understanding.
 Write and re-write the question or working title, checking thoroughly the implications
of each phrase or word to check assumptions and ensure we really mean what we
write.
 Use the published literature and discussion with others to help us narrow down firmly
to an angle or gap in the business literature, which will be worthwhile to explore.
 Identify both the possible outcomes from this research topic, both theoretical and
practical. If they are not clear, can we refine the topic so that they become clear?
True research is a quest driven by a specific question, which needs an answer. Paul Leedy, in
his book "Practical Research: Planning and Design" lists eight characteristics of research
which serve us well in defining research for the student. Here are those eight characteristics.
1. Research originates with a question or a problem.
2. Research requires a clear articulation of a goal.
3. Research follows a specific plan of procedure.
4. Research usually divides the principal problem into more manageable sub-problems.
5. Research is guided by the specific research problem, question, or hypothesis.
6. Research accepts certain critical assumptions. These assumptions are underlying
theories or ideas about how the world works.
7. Research requires the collection and interpretation of data in attempting to resolve
the problem that initiated the research.
8. Research is, by its nature, cyclical

The systematic approach to search knowledge, problem solving and identification of
opportunity is referred to as the research process. Generally; research is understood to
follow a certain structural process. The research process involves a number of distinct
phases, although they are not always completely linear, since research is iterative (earlier
phases influence later ones, while later ones can influence the early phases). Perhaps one of
the most important characteristics of a good researcher is the resistance to take shortcuts,
to rush through the research. It is important to keep an open mind to recognize changes
that must be accommodated to ensure the reliability and validity of the research.
Though the order of the steps in the research process may vary depending on the subject
matter and researcher; the following phases may be included in most formal research: Topic
Selection; Problem Definition; Literature Review; Research Design (Research Proposal);
Data collection; Data Processing, Analysis and interpretation; Summarizing implications,
conclusions, and recommendations; and Writing Research Report. The three most
important phases in the research process; namely Topic Selection, Preparation of Research
Proposal, and Writing Research Report are discussed as follows:
Section 2: Research Topic Selection

2.1. Steps in formulating your own research topic:
1. Select area of interest from the accounting and finance courses – select a subject in
which you propose to do research for instance, Management Accounting, Financial
Accounting, Financial Management, Tax Accounting, etc. Selecting a subject is easy;
you can select any subject that you have studied thoroughly and which interests you
the most.
2. Demarcate the broad areas – select a particular aspect of the selected subject. The
second step is to select a particular aspect of the selected subject. For example, if the
selected subject is financial management, then one may select capital budgeting,
financial leverage, working capital management or profit management as a specific
area of study. It is difficult to do research on any aspect of a discipline at a time. Thus,
one should identify one’s specific interest. Interest in a particular area of a subject
develops from a researcher’s educational background, reading a good book or
inspiration received from instructors.
3. Identify two or more specific topics in the selected broad area. This requires a grasp of
the branch of the subject as a whole and awareness of work already done on it. The
student may identify topics on which he/she can get guidance from a few articles or
books.
4. Specify the organization and the location if required– the research should be
manageable in size. The organization and the research location should be specified if
required to undertake manageable size of research project. Thus, the student may
specify the organization (case studies) so as to reduce the research to manageable
size. The location also should be specified which will further reduce the research to
more manageable size in the case of primary research.
5. Check the topic – double check that you are sufficiently interested in the topic and that
you think you will be able to obtain the information you require.

2.2. Criteria of Topic Selection
Choosing one appropriate researchable problem from a list of identified problems requires
the evaluation of each alternative against certain criteria. These may be grouped into
internal (or Personal) and external criteria or factors.
The Internal criteria include
 Researcher’s interest,
 Researcher’s competence, and
 Researcher’s own resources
The External Factors include
 Research ability,
 Importance and urgency,
 Novelty or originality,
 Feasibility,
 Facilities,
 Usefulness and social relevance and
 Research personnel (Research Advisors)
2.3. Suggested Research Topics in Accounting & Finance (Major) Areas

A. Financial Accounting
 Examine accounting records kept by businesses in a particular industry
 Assessment and evaluation of financial and operating performances of a particular
business
 Examine financial statements prepared by businesses in specific industry
 Assessing inventory method for financial and tax accounting purposes
 Assessing method of depreciation for financial accounting purposes
 Examining the cost of HIV/AIDS on business annual accounts
 Identify factors affecting annuals business revenues or profit
B. Cost and Management Accounting
Determine for a number of business the main cost and management accounting
problems and explore possible improvements
 Identifying management accounting techniques used by a particular firm or industry
 Identifying cost accounting techniques used by a particular firm or industry
 Assessment on pricing decisions and pricing techniques used within a particular
sector. e.g. transport, coffee, etc
 Explore and analyze the customer base of an organization
 Investigate the sources and costs of raw materials used in a business
 Explore the inventory control methods used by a large manufacturing organization
and their financial implications
C. Accounting Theory
 Explore ethical issues in accounting
 Investigate the development of the accounting profession in Ethiopia and compare
it with any other African country
 Examine environmental issues in accounting
 Assessment on accounting practices and regulations: the government versus the
accounting profession approach
D. International Accounting

 The Adoption of International Financial Reporting Standards (IFRS) in Ethiopia
 International Financial Reporting Standards for Small and Medium size Enterprises
(SMEs)
 Compliance with International Financial Reporting Standards
 The relevance of IFRS/IPSAS to an emerging markets
 International Financial Reporting Standards and financial uniformity
 Implementing IFRS in Ethiopia: value adding or additional pain?
 Implementing IPSAS in Ethiopia: value adding or additional pain?
 Explore national differences in accounting practices
 Find out which accounting standards should be used by Ethiopian multinational
companies
 Explore whether Ethiopia should develop its own accounting standards
 Assess foreign multinational companies operating in Ethiopia and the international
accounting standards used by them
E. Forensic Accounting
 Assessing the use of accounting as one of the techniques to the investigate crime
 Assessing forensic accounting in relation to business bankruptcy and liquidation
F. Project Accounting, Evaluation and Analysis
 Determining the viability, progress, and sustainability of a particular project
 Investigate the long term financial planning for a hospital, electric company or a
university, etc
G. Government and NFP Accounting
 Explore the operation of a government business which has been or is about to be
privatized
 Find out the financial and operational reporting system used by a government
department
 Find out the financial recording and reporting of a region, zone or woreda
 Budgeting and controlling techniques in particular governmental unit
 Assessing the financial accounting practice of government organization
 Examining NGO accounting practice: a case of a particular NGO
 Assessment on financial accounting and fund allocation system by foreign donors
to a particular charitable Local NGO in Ethiopia
H. Auditing
 Determine what internal controls are applied within banking, insurance or other
organizations
 Assessment on audit techniques, audit programs, audit plans of a particular audit
firms
 Assessment on audit fees and the relationship between auditors and audit clients
 Assessment on audit fees and audit fees
 Assessment on internal audit practices of a particular industry
 Assessing audit opinions and auditors’ liability: A case of specific audit firm
 Assessment on Audit sample size, sampling techniques and audit risks
I. Tax Accounting
 Assessing the impact of value added tax on government tax revenue
 Assessing the impact of value added tax on profitability of businesses

 Examining the employment income tax returns prepared by a particular business or
government organization or industry
 Assessment on business profit tax and compliance with tax laws of the country by a
specific company, industry or governmental unit
 Examining the assessment practice of rental income tax, other income taxes, excise
tax,
 Assessment on custom valuation and determination of custom duty
 Assessment on tax accounting practice of a particular industry, company, etc
J. Finance- Corporate Finance, Investment, Financial Institutions & Markets
 Evaluation of working capital management: receivables management, cash
management and management of current liabilities in a particular company or
industry
 Assessment on capital budgeting techniques
 Assessing short-term and long-term financing of a particular business, in particular
industry, governmental unit, etc
 Assessment on credit analysis
 Financial Analysis
 Electronic Banking- Internet Banking, Mobile Banking, ATM, etc.
 International Banking
 Domestic Banking Operations
 Capital Markets & Security Analysis,etc
K. Accounting Information System
 Assessing accounting soft-wares used in a particular industry
 Examining the impact of ICT on accounting profession
 Assessment on electronic payment systems: prospects and challenges, etc.
Section 3: Preparing Research Proposal

3.1. Format/Structure of the Proposal
Research design (Research Plan) is the science and art of planning procedures for
conducting studies so as to get the most valid findings (Vogt, 1993). Determining your
research design will give you a detailed plan, which you will use to guide and focus your
research. Whether you are on an undergraduate course or are a post-graduate student, you
will be expected to set out your research design in a document known as a research
proposal. This is an important step because it is on the basis of your proposal that your
research study will be accepted or rejected. Before you can begin constructing the research
design for your project, you need to have chosen a research topic and determined your
research paradigm (the research approach) – Quantitative or Qualitative Approach. The
choice of paradigm has important implications for you choice of research methodology, and
hence methods for collecting data. It has also implications for the choice or research
problem and research questions. The research proposal is a written document of research
design, which in turn is a course of action or proposed activity by the researchers to conduct
research. There is not a hard and a fast format in scientific research proposal writing. It
varies from one organization to another and from one country to another. Some universities
and funding agencies make very specific demand for the format of proposals. Research
proposal should be written in future tense and chapterization may not be required.

Different disciplines, donor organizations and academic institutions all have different
formats and requirements. In some cases, the sponsor of a given research decides and
presents a format for the presentation of the proposal in the RFP. This is the case in most
solicited external proposals. In other cases, the format or structure of the proposal is
determined by the researcher himself/herself.
In general, proposal follows a simple logical form of presentation. If you decide to write the
proposal, you have to prepare checklist of items, which are included in your writing
proposal. The common checklist items include the preliminaries, the body, and the
supplemental sections. Thus, although there are many ways to arrange the items within the
proposal, the following can serve as the outline of the proposal with three parts that
students shall follow.
I. The Preliminaries (Prefatory Items)

1. Title or Cover Page
2. Acknowledgment
3. Table of Contents
4. Abstract
II. The Body

Chapter One: Background Of The Study (The Problem And Its Approach)
1.1. Introduction
1.2. Statement of the Problem
1.3. Objectives of the Study
1.4. Significance of the Study
1.5. Delimitation/Scope of the Study
1.6. Definition of Operational/Used Terms
1.7. Research Methodology
1.8. Organization of the Study
Chapter Two: Literature Review (Review of the Related Literature)

III. The Supplemental ( End Matters)
1. Cost Budget and Time Schedule
2. Bibliography
3. Glossary
4. Appendices
4.2. Description of the Contents of a Proposal

The contents of a proposal are described in the following manner.
A. The Preliminaries
The preliminaries section of the proposal includes the title, the table of contents, and the
abstract. Read the following sections carefully to understand what each section mean and
how they are written.

A. Title
The title page is the “main gate” of the research proposal, which invites the reader to enter
the research proposal. The title is the most widely read part of your proposal. Many people
who may not necessarily read the proposal itself or even its abstract will read the title. It
should be long enough to be explicit but not too long so that it is not too tedious-usually
between 15 and 25 words. It should contain the key words-the important words that
indicate the subject.
Titles may sometimes be too short to be clear. For instance, the title ‘Credit and Poverty’
may suffice as a textbook title but it needs to be explicit and say more if it is to serve usefully
as a research title. On the other hand, titles may be too long to be readily and easily
compressible. Excessive length in titles is often attributable to ‘waste’ or ‘fat words such as
‘an investigation on…’ or ‘studies to examine…’ and the use of the words that should appear
in the main text.
An effective title not only pricks the reader's interest, but also predisposes him/her favorably
towards the proposal. It should be concise and descriptive. For example, the phrase, "An
investigation of . . ." can be omitted. The very fact you are undertaking research implies you
are investigating or analyzing. Whenever possible think of an informative and catchy title.
Kinds of Title: The title should express the main message of the research topic; be short; be
clearly and precisely formulated; exciting; appealing. A title can be in the form of Indicative,
Hanging, or Question.
1. Indicative Title: - This type of title states the subject of the research (proposal) rather
than the expected outcome.
E.g., ‘The Role of Microfinance in Alleviating Poverty in Low-Potential Areas of Ethiopia’
2. Hanging Title: - The hanging title has two parts: a general first part followed by a more
specific second part. It is useful in rewording an otherwise long, clumsy and
complicated indicative title.
E.g., ‘Alleviation of Poverty in Low-Potential Areas of Ethiopia: The Impact of
Microfinance.’
3. Question Title: - Question title is used less than indicative and hanging titles. It is,
however, acceptable where it is possible to use few words - say less than 15 words.
E.g., ‘Does Microfinance Alleviate Poverty in Low Potential Areas of Ethiopia?’
The title should express the main message of the research topic; be short; be clearly and
precisely formulated; exciting; appealing.
The title page should contain the following information title of the research project, name of
the principal researcher, date of submission of the research proposal (month and year),
name and address of the institution of the principal researcher, telephone number, fax
number, and e-mail address of the principal researcher.
The title page should also contain the:
1. Name(s) of the scientific collaborator(s) (e.g., supervisors and promoters);
2. Name(s) and address(es) of the institution(s) of the scientific collaborator(s)
The curriculum vitae of the principal researcher should be included in the appendix of the
research proposal.

The process of focusing a topic takes practice, so be patient in doing so. It is challenging
when you do not know too much about a topic. It will get easier as your knowledge base
increases. Remember that the research process is a recursive one, which means that you
may need to revisit your topic choice more than once if you find it, does not work out.
Example
 Credit Policy: Not a good focus question - too broad
 Credit Policy in Ethiopia: Improved, but still too wide a theme to research
 Credit Policy In Banks: A more limited title. Workable, but could be improved.
 Determinants of Credit Policy in Private Banks in Ethiopia: Post 2010. Title is
quite specific. It will make research a lot easier as it narrows down the field by
both time and place. It can be made more specific by concentrating ion only
few of the private banks (for example, Awash International Bank and Dashen
Bank)
B. Acknowledgements
The acknowledgements section contains expressions of appreciation for assistance and

guidance. The help given by advisers and readers does not require written
acknowledgement, but the recognition of generosity with time and knowledge is a curiosity
that is widely appreciated. Acknowledgements should be expressed simply and tactfully.
C. Table of Contents
The table of contents outlines the structure of the research proposal. The headings and
subheadings are structured and numbered, and the appropriate page numbers appear at the
right-hand margin. The headings of the table of contents are identical to those in the body of
the report.
D. Abstract
An abstract is known by different names like executive summary, synopsis, epitome, and so
on. It gives executives and any other busy readers the chance to grasp the essentials of the
proposal without having to read the details. It should also include a brief statement of the
problem, the research objectives/research question(s), and the benefits of your approach.
The purpose of the abstract is to summarize in preferably less than 200 words all-important
parts of the research proposal.
An effective abstract should present highlight, of the main aspects of the proposal concisely
and clearly. A good informative abstract starts by stating the problem to be solved through
the purpose, expected outcomes, beneficiaries, expected impact of the work being
proposed and the methods to be used. To summarize the abstract should:
1. Title or topic of the research
2. Statement of the problem and objective/s- Describe the problem (management
dilemma and management questions) and general objective/research questions of
the study;
3. Importance of the research

4. Describe the methodology including sampling design;
5. Expected result (tentative only if a researcher starts with a formulated hypothesis)
6. Summarize the total time and budget necessary to carry out the research.
II. The Body
This section of the proposal consists of two major components: The Problem and Its
Approach section and The Review of Related Literature section. How these sections are
written is explained in the following few pages
Chapter 1: Background of the Study (The Problem and Its Approach)

This section deals with the problem to be investigated. It includes topics the major topics
that are described in the following few pages.
1.1. Introduction
This section is dedicated for presenting the base of the problem. It is all about problem
justification through previous literature. It should indicate the source of the research
problem and the rational for the research. Knowledge of the literature surrounding the topic
of interest must be reflected. Basically, you have to convince people that you know what
you are talking about and that the research is important. The main purpose of the
background is to provide the necessary context for your research problem, convince readers
that the problem exists and is critical, and needs research. Perhaps one may state the
management dilemma.
The introduction should start with a clearly articulated statement to make the reviewer or
sponsor interested in supporting the problem. The study should show how it fits into a
larger field or wider problem. The impact of the research will not be seen unless a clearly
visible problem exists and is clearly articulated.
The problem statement must not be long. Often many of the details given in this part are
common knowledge and amount to ‘fat’ that detract from the essence of the problem.
Informed reviewers will already be familiar with much of the background information, so it is
advisable to go straight to aspects that will be new and that add value to the problem
statement.
It is also important to state who the target beneficiaries are and how they will benefit from
the proposed project. It should highlight how the study will contribute to solving a
particular problem or minimizing its effect.
The introduction prepares the reader for the report by describing the parts of the project:
the problem statement, research objectives, and background material. In most projects, the
introduction can be taken from the research with minor editing.
In other worlds, this section contains the background and justification for undertaking the
research. That is, this section in research proposal should give preliminary explanation and
background of the study and the need for undertaking the study. It reviews the previous
work to reveal what is known about the subject. Some question to be addressed in this part
may include:

 What are current and previous studies that have been made on the issues to be
studied?
 What is the present gap in knowledge and current trend?
 What makes worth studying?
 Why has the problem not been solved yet?
 What do we intend to do to fill the gap or solve the problem?
The introduction also includes the rationale (statement of the problem) for doing the
research. If the introduction is found to be very vast, the researcher can split and present
separately statement of the problem.
1.2. Statement of the problem (The Rationale)
1. Statement of the Problem (The rationale)

The Rationale of the Study (Statement of the problem) provides some of the reasons for
doing the study and its importance. Citations from past research may be relevant here;
likewise recent political and economic events, previous efforts to solve the problem that did
not succeed can be mentioned. Statement of the problem clearly states the overall plan for
obtaining an answer to the research question or for testing the research hypothesis.
Statement of the problem is the first part of the paper to be read giving less emphasis to the
title and the abstract. Statement of the problem should attract the interest of the reader
and establish a persuasive context for what follows. The primary purpose is to persuade the
reader that the research project is a valid one. It is at this stage that many good research
ideas have the potential to fail and have series difficulties. One of the mistakes most often
made by the new researcher is that the problem they wish to investigate is not stated clearly
enough. And also a lot of research problems start out as too 'big'.
The researcher must identify the problem and state it accurately, objectively and clearly. This
step often can be the toughest in the entire research process, because sometimes
symptoms can be mistaken for problem. For instance, let’s assume overdue of receivables
under working capital management. This is just an indication for the existence of a problem.
It is a symptom rather than a problem. So, what is the real problem? The Finance manager
might say, “The problem is inefficient credit policy”. That may be the conclusion after
reviewing the situation. However, the real problem may be Poor follow up of Credit
Customers, Bankruptcy of Credit Customers, Negligence of Credit Customers, and Not using
the appropriate technology where the number of credit customers is extensive (Not
maintaining credit customers’ Data Base) or a dozen other factors. Do you see why a
problem must be identified and stated?
Statement of the problem, therefore, puts a verbal fence around the situation and ensures,
to some degree, that the planning, researching, conclusions, recommendations, and
decisions will remain within the fenced area. In many situations, the problem can be stated
in a paragraph or two. However, when investigating more complex problems or when
reporting on problems with which the reader of the report is unfamiliar, it may be necessary
to provide more information in stating the problem.

The researchers need to be able to clearly answer the question: "what is the problem"? And
"why is this problem worth my attention"? At the same time, statement of the problem
limits scope of the study by focusing on some variables and not others. It also provides an
opportunity for the researcher to demonstrate why these variables are important.
Statement of the problem should close with a question or a hypothesis. The research
questions or hypotheses expand on statement of the problem by providing detail. This is a
crucial stage in the research undertakings. If the researcher does not ask the appropriate
questions, he/she will not be able to collect suitable data and arrive at sensible conclusions.
Research question does not mean detailed questions that might be included in
questionnaire or interview, but question that identify the nature of the research problem or
the issue the researcher wishes to focus on. Once the problem is stated, the researcher
should formulate specific questions or hypothesis. In quantitative research, the research
questions are followed by a number of hypotheses. To set the appropriate research
questions, there should be a proper and sufficient literature search. The purpose of the
literature search that follows is to answer the research question. If the literature cannot
answer the question, the research is needed to do so. An example question might be:
"What is the relationship between the Credit policy and average default amount and number
days a receivable is overdue"? The information needed is (1) some measure of credit policy
and (2) average default amount and (3) average number of days a receivable is overdue. But
sometimes bad question may be raised. For example "What is the best way to teach
accounting courses"?
This questions is insufficient because the variables, what will be measured, what is the
population are not clear.
The title of the research and the statement of problem question are often nearly identical.
For example, in the example above, What is the relationship between the credit policies and
average default amount and number days a receivable is overdue"?, the title of this research
project would be something like this: “Credit policy and average amount of default and
number of days a receivable is overdue”.
The selection of the research problem does not put the researcher in a position of what data
to collect, how to collect, and analyze. There is a need to state a specific problem, which is
investigated by scientific research. The purpose of the study should be exposed clearly and
briefly to depend on theoretical framework. The research problem must be researchable
and it must lend itself to empirical testing. There should not be any room for ambiguity in
statement of the problem. Clarity in statement of the problem is important for the
following three basic reasons.
1. It is the foundation for the development of research problems, which are necessary for
securing funds.
2. It enables the researcher to describe the problem practically, to think about its
importance, its priority and to point out all the necessary points.
3. It provides the researcher with the basis for the discussion with people in the
community, the relevant government agency, and/or the potential funding agency.

Consider the following example:
Title - Determinants of Dividend Payout Policies: The Case of Private Banks in Ethiopia.
Many of the corporate institutions in Ethiopia seem not to have adequate sources of
finance. This leads them to depend on the retained earnings for expansion of their
businesses. This in turn affects their dividend policies. The purpose of this mini research is
to see what dividend policies are prevalent in some selected private banks in Ethiopia
namely AIB and DB and to see how they are determined. In doing so, the entire effort of the
proper revolves around seeking answers the following basic questions.
Do the banks have predetermined dividend policies?

 What state statutes and court decisions are governing the dividend policies in
Ethiopia?
 What is the relationship between tax and dividends in Ethiopia and what measures do
these banks take to gain tax advantage?
 What forces do creditors and stockholders exert on the Banks’ dividend payout
policies?
These questions can also be put in the form of hypothesis provide that the researcher has
enough background information. Moreover, as can be clearly seen, this section shows the
objective of the research. The objective is to answer these basic questions. Thus, the next
section is optional.
1.3. Objectives of the Study

Research objectives are the specific bits of knowledge that need to be gathered to close the
information gaps highlighted in the research problem. Some researchers put the research
objective(s) as part of the research problem. The following are some characteristics of
research objective:
 They are stated in action terms.
 They serve as the standard to evaluate the quality and value of the research.
 They should be specific and unambiguous.
The objective section of a proposal is typically very brief, usually half a paper at most. This is
so because the rationale for each objective has already been established in the previous
section, while the way of achieving the objectives should be explained in the methodology
section. It should consist of both the general and specific objectives. The general objective
provides a short statement of the scientific goal being pursued by the research. The specific
objectives, on the other hand, are operational in nature. They may indicate specific types of
knowledge to be produced, certain audiences to be reached, etc and therefore, are the
objectives against which the success of the research will be judged. It is also important to
distinguish the specific objectives from the means of achieving them, such as pursuing
fieldwork, organizing a workshop, or publishing a book.

An objective for a research/proposal should be SMART; i.e., Specific, Measurable, Achievable,
Realistic, and Time-bound. It must flow logically and clearly, from the purpose, problem
statement and justification already stated.

The general objective of the study is to investigate whether private banks especially, AIB and
DB have dividend policies and to identify factors that influence their dividend policies.
The specific objectives are:
 to explore what dividend polices, if any, these banks have and how they were
developed.
 to spot whether they consider factors theoretically known in developing their
dividend policies.
 to suggest the banks to consider different factors that they may have overlooked
while determining their dividend policies.
 etc.
1.4. Significance of the Study
The proposal should reveal the importance and benefit of conducting the research. The
importance of doing the research now should be emphasized. It is expected to convince
readers/sponsors that the research is resource worthy. The roles of the research should be
listed according to their value. This section is particularly important to the unsolicited
external proposal. You must convince the sponsoring organization that your plan will meet
its needs.
In this section, the researcher indicates the importance of the research and there by
convinces the reader. The researcher thus, is required to indicate what his/her research will
contribute, whether the research is to provide solution or to shed light on the nature of the
problem or both. Some researches extend the frontiers of knowledge. This section enables
the researcher to answer questions like:
 What is the usefulness of this study?
 What does this study contribute?
The significance of the study is usually stated as follows. The purpose of the research could
be:
 to shed light on the nature of the problem
 to give solutions to the problem
 to extend the frontiers of knowledge
 to enrich the literature


In addition to showing how the organizations under study may be able to create a milieu
under which they could develop sound dividend policy to achieve organizational goals, the
student researcher believes the result to this research work:
 enriches the knowledge of the reader on the dividend policies of the banks.
 would enable potential investors to evaluate the dividend policies of these banks
before they decide to invest.
 would enable the would be managers to be aware of what is expected of them in
managing the dividend policy of similar firms.
 gives way for other researchers who want to make further investigations in the area.
 provides the basis for planning and using efficient dividend management programs in
the banks and serves financial managers as a supplement to their knowledge.
 may add to the existing literature and may serve as an additional source of reference.
 would enable the current and potential creditors to see how the dividend policies of
these banks may affect the repayment of the loans.
 etc….
1.5. Scope/Delimitation of the Study
Delimitation is made to provide information for decision-making using the available

resources. The purpose is to make the research manageable not to minimize effort and get
relief. Because we need the wider but at the same time manageable scope, there must be a
trade-off between the two. Naturally, delimitation starts from the topic/problem of the
research. There can also be time and area/coverage boundaries.
In this section, the researcher indicates the boundary of the study. The problem should be
reduced to a manageable size. The rule is “Don’t bite more than what you can chew.” The
motto of the researcher is “This one thing I do; this one area I investigate; this one question I
attempt to answer, this one problem I aim to solve.” Delimitation is done to solve the
problem using the available financial, labour and time resources. This, however, does not
mean that we should delimit the research topic to a particular issue and/or organization or
place because it is less costly and take less time. Delimiting is done not to necessarily reduce
the scope of the study for the sake of minimizing the effort to be exerted. This means that
we should not sniff the life of the topic in the name of making it manageable. Thus, there
should be balance between manageability and representativeness of the universe being
studied.
See the following example.

The findings of the research would be more fruitful if it were conducted widely by including
other similar firms. However, due to time, labor, and money constraints it would be too
tedious and out of the reach of the (student) researcher to include all firms. Thus, the study
is delimited to treat the problem in two Banks, namely AIB and DB. The scope of the study is
also delimited to identifying factors influencing divided polices of the banks. The time is also
delimited in terms of time coverage to 2000 to clearly deal with the current problem.

1.6. Limitations
Limitations are difficulties the researcher faced during doing the research. Even though the
researcher designs and plans his/her study carefully, there could still be certain constraints
that might hinder the researcher form doing the research, as it should be. The sources of
limitations could be weakness of methodology; availability of financial resources; time
constraints; lack of books, journals, and the like literatures; lack of cooperation; etc. Any
problem encountered and interfered with carrying out the research should be indicated
frankly. This is usually written after the work is completed because it is known only then.
Thus, it is not usually indicated in the proposal. However, it is possible to indicate limitations
expected and solutions envisaged.
1.7. Definition of Used Terms

Many research works include some technical words, concepts. Clarity and precision in usage
of terminologies and concepts are achieved by definitions. Thus, terms and concepts must
be defined so that it is possible to know what precisely the terms used in the phrasing of the
problem and used in the body of the research, mean. Without knowing explicitly what the
terms mean, we cannot evaluate the research or determine whether the researcher has
carried out what in the problem, was announced as the principal thrust of the research.
Thus, terms should be defined from the outset. There are different types of definitions:
real, nominal, conceptual and operational.
1. Real definitions are statements of essential nature or characteristic of so entity.
2. Nominal Definitions are statements assigned to a term, such as its dictionary
definition.
3. Conceptual definitions are definitions that describe concepts using other concepts.
Example: Breakeven point is that level of production at which total revenue equals total
cost of production.
In the above example, other concepts, like revenue and total cost, are used to define the
concept breakeven point. What is revenue? Total cost? These concepts can be defined by
still other concepts, and so on. At a certain point in this process one will encounter
concepts that cannot be defined by other concepts. These concepts are called primitive
terms. Conceptual definitions consist of primitive and derived terms. Primitive terms are
those on which there is a consensus on their meaning. Usually indicating examples
conveys their meaning. Derived terms are those that can be defined by the use of primitive
terms. For example, if there is agreement on the primitive terms “two or more”,
“individual”, “regularly”, “interact”, thus we can define ”group” as tow or more
individuals that interact regularly.
4. Operational Definitions- Operational definitions are specifications of dictionary
definition of the term into observable and hence measurable characteristic. Concepts
that are highly abstracted are not directly observable. Through operational definitions,
such concepts will be given empirical referents. When a researcher specifies the
operational definition of a concept, the precise meaning of the concept become clear.
An operational definition is one in which we define our concepts in such a way that
they can be observed and measured. If, for example, we wanted to define power as
military power, we might determine how many ICBMs, nuclear submarines, attack
helicopters, warplanes, and troops a country has. That would allow us to objectively

observe and quantify "power". What we have actually done here is to operationalize
the concept "Power" in such a way that it can be observed. This is called an
operational definition.
Terms must be defined operationally; i.e., the definition must interpret the term as it is
employed in relation to the researcher’s project. Sometimes students rely on “dictionary
definitions.” Dictionary definitions are seldom neither adequate nor helpful. In defining a
term, the researcher makes that term mean whatever he/she wishes it to mean within the
particular context of the problem or its sub problems. We must know how the researcher
defines the term. We need not necessarily subscribe to such a definition, but so long as we
know precisely what the researcher means when employing a particular term, we are able
to understand the research and appraise it more objectively.
1.8. Research Methodology

In any form of research, you will be required to either count things and/or talk to people. We
can broadly classify research methods using this distinction. These two types of research
method and their output data are classified as: Quantitative- as the name suggests, is
concerned with trying to quantify things; it asks questions such as ‘how long’, ‘how many’ or
‘the degree to which’. Quantitative methods look to quantify data and generalize results
from a sample of the population of interest. They may look to measure the incidence of
various views and opinions in a chosen sample for example or aggregate results.
Qualitative– concerned with a quality of information, qualitative methods attempt to gain
an understanding of the underlying reasons and motivations for actions and establish how
people interpret their experiences and the world around them. Qualitative methods provide
insights into the setting of a problem, generating ideas and/or hypotheses. The following
table provides a breakdown of the key features of each of this categorization of research
method and data.
Research methodology contains both the data and research methods. The methodologies
are the core and the largest part of a scientific research proposal. The methodologies are
largely descriptive. This section is an essential prerequisite for validating the results and
hence acceptability of the proposal. An accurate, clear and valid methodology is required so
that peers can:
 Replicate the experiments described in an experimental research
 Modify them with the assurance that the modification is different from the original in
particular was
 Apply them under different conditions
Methodology should give full details to show how the research activity is going to be carried
out. Since this section is the largest and the most important part of the research proposal,
researchers are advised to split in into sub-sections. Such effort makes the proposal
transparent and clear to the readers as well as to the reviewing committee and therefore,
minimizes the risk of being rejected by a research committee. The suggested sub-sections
can be: Data & Data source and Research Methods.

1.1. Data and Data Source
Some authors prefer materials to data and data source. In this subsection of the
methodology, information required to attack the problem is explained. Each variable or
indicator identified by a researcher is explained and justified to show how it is relevant to
the current study. The source of the data, the site (location) of the study and time that will
be included (relevant time period) should also be specified. Detailed techniques of sampling,
data collection and method of analysis would be left to the next sub section. This is
important particularly when a researcher plans to collect primary data to test the basic
hypothesis.
1.2. Research Methods

In this subsection the details of all technical matters and research methods will be explained.
This may include method of sampling, method of data collection, method of data
processing, method of data analysis, method of presentation, etc and discussed as follows:
A. Method of sampling: from which elements are the data collected? The researcher has
to specify the elements from which the desired information is collected and how these
elements are selected. There are different sampling techniques. The researcher is
expected to consider all of them and select the one, which is appropriate for the
current study. Justification of his choice of a particular sampling technique is relevant
here. The sample size should also be specified with its method of sample size
determination.
B. Method of data collection: How the data are obtained from earlier specified sources?
There are different methods to collect primary data. All available methods are
expected to consider by a researcher and the best one is selected. The researcher may
use the following methods to collect primary data: Observation method; Interview
method (Personal or Telephone Interview or Focus Group Discussion or Group
Interview); Questionnaire (Mail Questionnaire); or Schedule (Interview Questionnaire).
But the researcher must explain and justify how the selection of a particular method is
relevant and appropriate to the study.
C. Method of analysis: once the information is collected, how it will be processed and
analyzed will also be explained. If the researcher uses mathematical models, he has to
show their mathematical derivations and relations briefly to demonstrate their
relevance for the current study. The data is edited, coded and classified to complete
the data processing tasks. Then the data analysis will continue. Thus, method of
analysis should be clearly specified in the research proposal. The researcher can use
one of the following data analysis techniques: descriptive analysis or inferential
analysis
1. Descriptive Analysis – tabulation, percentage, measurement of central tendency
(mean, mode and median), and measurement of dispersion (variance, standard
deviation, coefficient of variation) and data transformation. In accounting, ratio
analysis such as profitability ratios, liquidity ratios, activity management ratios, debt
ratios or leverage management ratios and market value ratios are the most powerful
and useful techniques in descriptive analysis. Common size and trend analysis can
also be used as part of descriptive analysis.

2. Inferential Analysis – Researcher can go beyond the simple tabulation of frequency
distribution and calculations of average of dispersion. He can determine the
relationship between variables when the population consists of more than one
variable. Suppose the researcher would like to assess whether the amount of sales
revenue is related to advertising expenses incurred by a businesses, quality of
product, selling price, or similar other factors. Determination of correlation is carried
out by correlation coefficient. The researcher needs to determine coefficient of
multiple correlations or coefficient of partial correlation to see the association
between variables. One of the tools in inferential statistics is Regression Analysis
(Simple Regression or Multiple Regression). Time Series analysis can also be used in
inferential statistics. It measures the relationship between variables and time. Time
series will measure cyclical variation, irregular fluctuation, and trend. The past trend
can be used to evaluate the success or failure of management and policy makers.
Based on past trend the future patterns can be predicted and policy may accordingly
be formulated.
D. Method of presenting the outcome: sometimes it is worth to mention how the
outcome of the research will be presented to the general public. This is important if the
research is not a part of a particular study program (like, master or doctoral study).
1.3. Important points when writing the methodology
Start the section by discussing why it is important to follow a scientific methodology
approach in your study THEN. Indicate the relevance of empirical research to your study.
Research Design
Indicate what research design is (i.e. provide a theoretical perspective on the concept
“research design”).
Research Method
 Is the research QUANTITATIVE or QUALITATIVE in nature in terms of the
methodology?
 Now discuss what it is (i.e. provide a theoretical perspective).
 Why do you apply it to your study? (i.e. highlight and discuss the relevance of the
method to your study).
 Apply the method to your study (i.e. provide a practical application of the theory to
your study).
Research Format
 Is the research Explorative, Descriptive, Causal or a Case study method?
format to your study).
 Apply the format to your study (i.e. provide a practical application of the theory to
your study).
Research Technique(s)
 Which research technique(s) are you using togather the primary data? (I.e. personal
interviews or focus groups).
technique to your study).

 Apply the technique to your study (i.e. provide practical application of the theory to
your study).
Data Collection Methods
 Clearly indicate whether you are going to use primary or secondary data, NOW
 Indicate what primary or secondary data is (i.e. provide a theoretical perspective).
 Identify the secondary data which you are going to use for your study.
 Cross reference to the section on the research technique(s) which the primary data
technique(s) you have applied to your study.
Population
 Specify who or what is your population?
 If there are different components of the population, clearly indicate this.
Sampling Procedures
 Introduce the reader to what the terms of “sampling” and “ sampling procedure”
implies (i.e. provide a theoretical perspective to the terminology)
Sampling Type
 Do you use probability or non- probability sampling?
sampling type to your study)
 Apply the sampling type to your study (i.e. provide a practical application of the
theory to your study)
Sampling technique(s)
 Clearly indicate the size of the sample
 How was this sample selected? (e.g.: which formula was applied to calculate the size
of the sample specified above)
 Now, indicate which sampling technique do you use in the study (i.e. random
sampling or judgmental sampling etc)
sampling technique to your study)
 Apply the sampling technique top your study (i.e. provide a practical application of
the theory to your study).
Data Analysis
 Start by discussing what data analysis is (i.e. provide a theoretical perspective on the
topic) \
 Discuss what the data analysis process entails in terms of your study (i.e. provide a
practical application of the theory to your study)
 Identify who is statistically going to analyze your data? (i.e. is it the Stat con at UJ?)
 What statistical package is to be used for the data analysis?
1.9. Organization of the study

This section explains what each chapter of the research report consists of.

The study will be organized into four chapters. The first chapter deals with the problem and
its approach. The second chapter will be concerned with presenting the review of the
related literature. The third chapter will treat the analysis of the data collected. The fourth
chapter will bring to an end this study with summary, conclusion and recommendation.

Literature review means locating literature in a variety of sources reading it carefully and
thoroughly organizing it into themes along with the line of investigation. Types of Reviewed
literature can be:
 Theoretical works and review
 Methodological review
 Original findings and reviews of them
It is not necessary to have a separate heading for the review of literature in a proposal. In
many respects it is more useful to show in the part of introduction (such a review has been
made by citing useful literature in the statement of the problem (introductory part),
objective, methodology, and where ever this information has been helpful in developing the
research proposal. The researcher may decide to have a separate heading for review of
literature when he/she wants to develop theoretical frameworks reviewed from different
sources, detailed explanation and extensive references of the research outcomes related to
the proposed study.
Although you might think of novels and poetry when you hear the word "literature," for a
piece of research the meaning is more specific. In terms of a literature review, "the
literature" means the works you consulted in order to understand and investigate your
research problem. Following are the different sources of literature; Journal articles, books,
conference proceedings, government and corporate reports, newspapers, theses and
dissertations, Internet (electronic journal), and magazines.
In writing the literature part, it is recommended that you should avoid the extraneous
details of the literature by doing a brief review of the information, not a comprehensive
report. Emphasize the important results and conclusions of other studies, the relevant data
and trends from previous research, and particular methods or designs that could be
duplicated or should be avoided. Discuss how the literature applies to the study you are
proposing; show the weaknesses or faults in the design, discussing how you would avoid
similar problems. Close the literature section by summarizing the important aspects of the
literature and interpreting them in terms of your problem.
The review of related literature should give readers the context for the present study. The
review should not merely summarize a series of books and articles; rather, it should call
attention to the most important previous work, identify the place of your study in relation to
other research, and delineate areas of agreement and disagreement in the field. The review
should evaluate and interpret existing research rather than simply repeat it. Organizing the
review by topic rather than by author and avoiding unnecessary direct quotation can help
you focus the review of research.

C. The Supplemental
The special parts that are added after the body of a proposal are called supplemental,
appended parts, or addenda. They budget and schedule, and bibliography.
1. Budget and Schedule
1.1. Time Schedule/Time Budget/Work Plan

Time budget or work plan is a timetable explaining how the researcher expects to carry out
his project and when each of the important phases will be completed. It is helpful to both
the researcher and the reviewer. It is a plan in terms of numbers of week or months and
expected completion dates. Commonly researcher presets it in a table form. The length of
time required for postgraduate study (doctoral study) is determined by the time budget
presented by students. Thus, researcher should be realistic in budgeting his time.
Time Schedule includes the time necessary to complete each activity. After reading this
section, the reader will have a clear understanding of what steps will be taken, the order in
which they will occur, and the time each step will require. It is very important that the
estimates be realistic, because the allocation of resources (human resources, equipment,
etc.) may need to be coordinated with other projects. All aspects of the project must be
included: planning, validating survey instruments, training in data collection and analysis,
providing information to the community and to institutions, follow-up treatment, etc. A
balance needs to be reached: usually, the longer a project takes, the more expensive it
becomes; however, a hurried project may not yield reliable results.
Your schedule should also include the major phases of the project, their timetables, and
milestones that signify completion of a phase. For example, major phases may be (1)
exploratory interviews, (2) final research proposal, (3) questionnaire revision, (4) field
interviews, (5) editing and coding, (6) data analysis, and (7) report generation. Each of
these should have an estimated time schedule. It is common practice to present the
schedule using Gantt chart.
1.2. Cost Schedule (Budget).

The budget should include all projected expenditures. The budget is divided into sections
such as personnel (salaries, wages, fringe benefits), equipment, materials and supplies,
printing and publication, travel, rental or lease of facilities, other (utilities, phone, insurance,
advertising), overhead, contingency, Escalation, etc. Overhead (indirect) costs cover the
cost of administering the project, such as office space, administrative personnel, etc. It is
often a set percentage of the entire cost of the project, based on an agreement between
the sponsoring organization and the project. If the research project will take more than one
year, an adequate inflation rate has to be factored into the budget planning (Escalation).
Most proposals put together with the expectation that funding will be necessary and an
itemized list of the items needed to carry out the methodology is listed in some detail. These
costs may be:
 Expenses for data collection,
 Payment for consultants where they are necessary

 Traveling and all such items needed to be detailed
 A sum of money for contingencies
A carefully developed budget reflects the seriousness of the proposal and the degree to
which it is a realistic assessment of what is needed.
2. Bibliography(Reference)
During the course of writing an essay, report or other assignment it is usual to support
arguments by reference to other published work. These references may be from work
presented in journal or newspaper articles, government reports, books or specific chapters
of books, research dissertations or theses, material from the Internet etc.
2.1. Citation is the practice of referring to the work of other authors in the text of your own
piece of work. Such works are cited to show evidence both of the background reading
that has been done and to support the content and conclusions. Each citation requires a
reference at the end of the work; this gives the full details of the source item and
should enable it to be traced. Referring accurately to such source materials is part of
sound academic practice and a skill that should be mastered. Other reasons for accurate
citation and referencing are:
 To give credit to the concepts and ideas of other authors.
 To provide the reader (often the marker/examiner of the assignment) with
evidence of the breadth and depth of your reading.
 To enable those who read your work to locate the cited references easily.
2.2. References contain the main sources of secondary data. List all literature cited in your
proposal/ paper, in alphabetical order, by first author. In a proper research paper, only
primary literature is used (original research articles authored by the original
investigators). Never include a web site as a reference - anyone can put just about
anything on a web site, and you have no way of knowing if it is truth or fiction. If you are
citing an on line journal, use the journal citation (name, volume, year, page numbers).
Read the details below.
For all projects that require literature review, a bibliography is necessary. Use the
bibliographic format required by the sponsor. If none is specified, standard styles that may
be used include MLA style, APA style, and the Turabian style. Either of the three is correct.
However, keep consistency in your writing. The detail of how to write the bibliography will
be dealt with in the next part.
2.3. Referencing systems

There are a number of systems for the citation of references. Anglia Ruskin University
expects students to use the alphabetical/name-date system, in a particular style, known as
the HARVARD style. In this, the author's surname and year of publication are cited in the
text, e.g. (Bond, 2004) and a reference list (of these citations) is included at the end of the
assignment, in alphabetical order by author with date. This reference list also includes
important details such as the title and publisher. A bibliography lists relevant items that you
have used in the preparation of the assignment but not necessarily cited in your text. A

bibliography should also be in the Harvard style and the inclusion of such a list shows that
you have read widely beyond the items you have cited.
2.3.1. Citing References in Text Using the Harvard System

References to sources may be cited in the text in different ways depending on the nature of
the sentence/paragraph that is being written.
1. Author’s name cited in the text
When making reference to an author’s work in your text, their name is followed by the year
of publication of their work, and page reference, in brackets (parentheses) and forms part
of the sentence.
Cormack (1994, pp.32-33) states that 'when writing for a professional readership, writers
invariably make reference to already published works'.
In general, when writing for a professional publication, it is good practice to make reference
to other relevant published work. This view has been supported in the work of Cormack
(1994, pp.32-33).
2. Author’s name not cited directly in the text
If you make reference to a work or piece of research without mentioning the author in the
text then both the author’s name and publication year are placed at the relevant point in the
sentence or at the end of the sentence in brackets:
Making reference to published work appears to be characteristic of writing for a
professional audience (Cormack, 1994).
3. More than one author cited in the text
Where reference is made to more than one author in a sentence, and they are referred to
directly, they are both cited:
Jones (1946) and Smith (1948) have both shown……
4. More than one author not cited directly in the text
List these at the relevant point in the sentence or at the end of the sentence, putting the
author’s name, followed by the date of publication and separated by a semi-colon and within
brackets: Further research in the late forties (Jones, 1946; Smith, 1948) lead to major
developments.
5. Two authors for the same work
When there are two authors for a work they should both be noted in the text:
White and Brown (1964) in their recent research paper found……..
with regard to PREP and the role of libraries, Crane and Urquhart (1994) suggest…
or indirectly, using an ampersand (&) :
During the mid nineties research undertaken in Luton (Slater & Jones, 1996) showed
that…………….
Earlier research (White & Brown, 1966) demonstrated that the presence of certain chemicals
would lead to………
6. More than two authors for a work
Where there are several authors (more than two), only the first author should be used,
followed by ‘et al.’ meaning ‘and others’:
Green, et al. (1995) found that the majority ……
or indirectly:
Recent research has found that the majority of……(Green, et al., 1995)

7. No date
The abbreviation n.d. is used to denote this:
Smith (n.d.) has written and demonstrated……
or indirectly:
Earlier research (Smith, n.d.) demonstrated that…..
Every effort should be made to establish the year of publication if you intend to use this
work as supporting evidence in an academic submission. See also section 7.
8. Page numbers
Including the page numbers of a reference will help readers trace your sources. This is
particularly important for quotations and for paraphrasing specific paragraphs in the texts:
Lawrence (1966, p.124)
or indirectly:
(Lawrence, 1966, p.124)
9. Several works by one author in different years
If more than one publication from an author illustrates the same point and the works are
published in different years, then the references should be cited in chronological order (i.e.
earliest first):
as suggested by Bloggs (1992, 1994)
or indirectly:
(Bloggs 1992, 1994)……
10. Several works by one author in the same year
If you are quoting several works published by the same author in the same year, they should
be differentiated by adding a lower case letter after the year for each item:
Earlier research by Smith (1993a) found that………but later research suggested again by
Smith (1993b) that…….
If several works published in the same year are referred to on a single occasion – or an
author has made the same point in several publications they can all be referred to by using
lower case letters (as above):
Bloggs (1993a, b) has stated on more than one occasion that…
11. Quoting portions of published text
If you want to include text from a published work in your essay then the sentence(s) must
be included within quotation marks, and may be introduced by such phrases as:
the author states that ‘……..’ or …the author writes that ‘……..’
In order for a reader to trace the quoted section it is good practice to give the number of the
page where the quotation was found. The quotation should also be emphasized (especially
if it runs to several lines) by indenting it and using quotation marks. This clearly identifies it
as the work of someone else:
On the topic of professional writing and referencing Cormack (1994, p.32)
states:
'When writing for a professional readership, writers invariably make reference to already
published works'.
12. Chapter authors in edited works
References to the work of an author that appears as a chapter, or part of a larger work, that
is edited by someone else, should be cited within your text using the name of the
contributory author and not the editor of the whole volume:

In his work on health information, Smith (1975) states…
In the reference list at the end of your document, you should include details of both the
chapter author and the editor of the entire work:
(See section 3.2.4 for further details)
13. Corporate authors
If the work is by a recognized organization and has no personal author then it is usually cited
under the body that commissioned it. This applies to publications by associations,
companies, government departments etc. such as Department of the Environment or Royal
College of Nursing.
It is acceptable to use standard abbreviations for these bodies, eg. RCN, in your text,
providing that the full name is given at the first citing with the abbreviation in brackets:
1st citation: Royal College of Nursing (RCN) ( 2007)
2nd citation: RCN (2007)
Note that the full name is the preferred format in the reference list. Some reports are
written by specially convened groups or committees and can be cited by the name of the
committee:
Committee on Nursing (1972)
Select Committee on Stem Cell Research (2002)
14. No author
If the author cannot be identified use ‘Anonymous’ or ‘Anon.’ and the title of the work and
date of publication. The title should be written in italics. Every effort should be made to
establish the authorship if you intend to use this work as supporting evidence in an
academic submission:
Marketing strategy (Anon., 1999)
15. Secondary sources (second-hand references)
While you are consulting an original work, you may come across a summary of another
author’s work, which you would like to make reference to in your own document. This is
called secondary referencing:
A direct reference:
Research recently carried out by
Brown (1966 cited in Bassett, 1986, p.142) found that……..
In this example, Brown is the work, which you wish to refer to, but have not read directly for
yourself. Bassett is the secondary source, where you found the summary of Brown’s work..
Or indirectly:
(Brown, 1966 cited in Bassett, 1986, p.142)
In the example below White is the primary or original source and Black is the secondary
source. It is important to realize that Black may have taken White's ideas forward, and
altered their original meaning. It is recommended that where possible, you read the original
source for yourself rather than rely on someone else’s interpretation of a work.
White, (1990) as cited in Black (1994), suggests that…
NB: The reference list at the end of your document should only contain works that you
have read.
2.3.2. Citing References in Text Using Vancouver System

It uses in-text number instead of an author, date, and page reference. It is used in the
applied science such as chemistry, physics and mathematics.
2.4. Compiling The Reference/Bibliography
1. General guidelines, layout and punctuation

The purpose of a reference list is to enable sources to be easily traced by another reader.
Different types of publication require different amounts of information but there are certain
common elements such as authorship, year of publication and title.
Section 7 deals with references where some of the details are unknown.
The Harvard Style lays down standards for the order and content of information in the
reference. Some variations of layout are acceptable provided that they are used
consistently.
All Items should be listed alphabetically by author or authorship, regardless of the format, ie.
whether books, websites or journal articles etc. Where there are several works from one
author or source they should by listed together but in date order with the earliest work
listed first.
2. Books
Use the title page, not the book cover, for the reference details. The required elements for a
book reference are:
Author, Initials/First name., Year. Title of book. Edition. Place of publication: Publisher.
Redman, P., 2006. Good essay writing: a social sciences guide. 3rd ed.
London: Open University in assoc. with Sage.
th
Baron, David P., 2008. Business and the organisation. 6 ed.
Chester (CT): Pearson.
Please note
 Author: Surname with capital first letter and followed by a comma.
 Initials: In capitals with full-stop after each and comma after full-stop of last initial.
 Year: Publication year (not printing or impression) followed by full-stop.
 Title: Full title of book/thesis/dissertation in italics with capitalization of first word and
proper nouns only. Followed by full-stop unless there is a sub-title.
 Sub-title: Follows a colon at end of full title, no capitalization unless proper nouns.
Follow by full-stop. Edition: Only include this if not first edition and use number
followed by abbreviation ed. Followed by full-stop.
 Place of publication: Town or city, follow by colon. If there may be confusion with UK
 Place names, for USA towns include the State in abbreviated form, eg. Chester(CT).
 Publisher: Company name followed by full-stop.
Books with two, three or four authors

For books with two, three or four authors of equal status the names should all be included in
the order they appear in the document. Use an ampersand (&) to link the last two multiple
authors.
The required elements for a reference are:

Authors, Initials., Year. Title of book. Edition. (only include this if not the first edition) Place:
Publisher.
Barker, R. Kirk, J. & Munday, R.J., 1988. Narrative analysis. 3rd ed. Bloomington: Indiana
University Press.
Books with more than four authors

For books where there are more than four authors, use the first author only with surname
and initials followed by et al.
Author, Initials., Year. Title of book. Edition. (only include this if not the first edition) Place:
Publisher.
Grace, B. et al., 1988. A history of the world. Princeton, NJ: Princeton University Press. 3.2.3
Books which are edited

For books which are edited give the editor(s) surname(s) and initials, followed by ed. or eds.
Author, Initials., Year. Title of book. Edition. (only include this if not the first edition) Place:
Publisher
Keene, E. ed., 1988. Natural language. Cambridge: University of Cambridge Press.
Silverman, D.F. & Propp, K.K. eds., 1990. The active interview. Beverly Hills, CA: Sage.
Allouche, Jose. ed., 2006. Corporate social resposibility, Volume 1: concepts, accountability and
reporting. Basingstoke: Palgrave Macmillan.
Multiple works by the same author

Where there are several works by one author and published in the same year they should be
differentiated by adding a lower case letter after the date.
Remember that this must also be consistent with the citations in the text.
For multiple works the required elements for a reference are:
Author, Year. Title of book . Place of publication: Publisher.
Soros, G., 1966a. The road to serfdom. Chicago: University of Chicago Press.
Soros, G., 1966b. Beyond the road to serfdom. Chicago: University of Chicago Press.
This also applies if there are several authors with the same surname. As an alternative their
initials can be included in the citation.
Works by the same author should be displayed in chronological order, earliest first.
Books which have been translated

For works which have been translated the reference should include details of the translator,
the suggested elements for such references are:
Author, Year. Title of book .. Translated from (language) by (name of translator) Place of
publication: Publisher.
Canetti, Elias., 2001. The voices of Marrakesh: a record of a visit. Translated from German by
J.A.Underwood. San Francisco: Arion.
For major works of historic significance, the date of the original work, may be included along
with the date of the translation.

Kant, I., 1785. Fundamental principles of the metaphysic of morals. Translated by T.K.
Abbott., 1988. New York: Prometheus Books.
3. Glossary
Sometimes, when there is a lot of 'jargon' contained in a report (as in Science or
Engineering), a glossary of terms should also be included. This ensures that those reading
the report understand the way you have used the terms or jargon in your report. Sometimes
words can have different meanings in different disciplines. If you need to include a glossary,
it would generally be placed just after the contents page.
4. Appendices
Information types provided in this section are those additional details, which are difficult to
accommodate within the standard headings. If the researcher thinks that having this section
will increase the quality of the research proposal/paper, s/he is free to do so. Staffs to be
included in appendix:
 Details questionnaires and interview schedules
 Detailed experimental design
 Detailed statistical procedures
 Samples of research materials
 some soft-ware statistics
 Survey and other geographic maps
 Financial statements and other secondary sources used in the study
Besides, appendices may include things like raw data sheets, extra or supplementary
information or diagrams, maps of regions, etc. You draw your reader's attention to the
appropriate appendix by indicating this briefly at the appropriate place in the report.
Section 4: Writing Research Report

Preamble
Research reports, long and short, have a set of identifiable components. Usually headings
and subheadings divide the sections. Each report is individual; sections may be dropped or
added, condensed or expanded to meet the needs of the audience.
As opposed to short reports, long reports such as senior essays should be divided into
chapters and parts. Short reports like term papers, articles, and the like do not lend
themselves to an organization which takes chapters. All extended research reports such as
senior essays, thesis, dissertations, and the like should contain the following subdivisions.
A. The Preliminaries (Prefatory Items)

 Letter of transmittal
 Authorization Letter
 Title page
 Declaration of Authenticity
 Acknowledgment
 Table of Contents

 Table of Tables
 Table of Figures
 List of acronyms
 List of abbreviations
 Executive Summary(Abstract)
B. The Body ( Main Text)

 Chapter One: Background of the Study (The Problem and Its Approach)
 Chapter Two: Literature Review (Review of the Related Literature
 Chapter Three: Date Presentation, Analysis and Interpretation (Results and
Discussions
 Chapter Four: Summary, Conclusion, and Recommendation
C. The Supplemental ( End Matters)

 Bibliography
 Glossary
 Appendices
A. The Preliminaries (Prefatory Items)

Prefatory materials do not have direct bearing on the research itself. Instead they assist the
reader in using the research report. It includes title, acknowledgement, table of contents,
list of tables or figures, list of acronyms, list of abbreviations, abstract, etc.
1. Letter of Transmittal
This is a covering letter, which is sent with the report to the person, or organization that
requested the report. When the relationship between the researcher and the client is
formal, a letter of transmittal should be included. This is appropriate when a report is for a
specific client (e.g., the company president) and when it is generated for an outside
organization. The letter should refer to the authorization for the project and any specific
instructions or limitations placed on the study. It should also state the purpose and the
scope of the study. For many internal projects, it is not necessary to include a letter of
transmittal.
2. Authorization Letter
When the report is sent to a public organization, it is common to include a letter of authorization
showing the authority for undertaking the research. The letter not only shows who sponsored the
research but also delineate the original request. For many internal projects, it is not necessary to
include a letter of authorization letter.
3. Title Page
The title page should include the title of the report, the date, and for whom and by whom it
was prepared. The title page should include four items: the title of the report, the date, and
for whom and by whom it was prepared. The title should be brief but include the following
three elements: (1) the variables included in the study, (2) the type of relationship among the
variables, and (3) the population to which the results may be applied. Redundancies such as

"A Report of' and" A Discussion of' add length to the title but little else. Single-word titles
are also of little value
4. Declaration of Authenticity
College Students are required to declare that the thesis (project) is their original work and
that they have acknowledged all main sources of help after completing their paper. The
following is the format used by the department of Accounting and Finance, School of
Commerce.
I (We) hereby declare that the research paper titled ________________________________

_______________________________________________________________________submit
ted by me (us) is based on actual and original work carried out by me (us). Any reference to
work done by any other person or institution or any material obtained from other sources
have been duly cited and referenced. Moreover, it has neither been published nor submitted
for publication anywhere else.
I (We) further certify that:
1. This research paper authored by me (us) is an original and genuine research work;
2. This research paper has neither been submitted for publication nor published
elsewhere in any print/electronic form;
3. This research paper does not incorporate without acknowledgement any material
previously submitted for a degree or diploma in any institution of higher education;
4. Any reference to work done by any other person or institution or any material
obtained from other sources have been duly cited and referenced;
5. This research paper does not breach on the right of others and does not contain any
unlawful statements;
6. If at any time it is shown that I (we) have significantly misrepresented material
presented to Addis Ababa University, College of Business and Economics, School of
Commerce, Accounting and Finance Program Unit, any degree or credits awarded to
me(us) on the basis of that material may be revoked.
Name of Researcher(s) Id No Signature

1. ___________________________________;_______________________;____________
2. ___________________________________;_______________________;____________
3. ___________________________________;_______________________;____________
Date: DD/MM/YY
5. Acknowledgements
The acknowledgements section contains expressions of appreciation for assistance and
guidance. The help given by advisers and readers does not require written
acknowledgement, but the recognition of generosity with time and knowledge is a curiosity
that is widely appreciated. Acknowledgements should be expressed simply and tactfully.

6. Table of Contents
In long reports, the table of contents should precede all the sections it lists. It should list all
elements of the preliminaries – the chapter (part or section titles, the main headings in the
text, and the reference materials. The numbering of chapters and the wording,
capitalization, and punctuation of titles and headings should be exactly the same as they are
in the text. The table of contents, thus, provides the reader a quick overview of the report
by listing the major headings and sub headings of the paper. These are presented in the
same sequence and with the same wording as in the paper itself. Minor subheadings are
often omitted.
7. Table of Tables
It lists all the tables in the report and shows the page on which each appears. It gives the
reader quick access to important information.
8. Table of Figures
This table is used if a number of figures are used in a paper. It is set up in the same way as
the table of tables.
9. List of acronyms
It provides the full names of acronyms used like UN: United Nations, JIT: Just In Time, EOQ:
Economic Order Quantity, etc.
10. List of abbreviations

It provides the full names of abbreviations used like Acct.: Accounting, Sec.: Secretary, etc.
11. Executive Summary (Abstract)

An abstract or synopsis outlines, very briefly, the entire report. It contains: the aim or
purpose, the procedures followed, the main findings and conclusions and recommendations
that are outlined in the report. The abstract or synopsis is like an introduction of an essay.
An executive summary can serve two purposes. It may be a report in miniature covering all
the aspects in the body of the report, but in abbreviated form. Or it may be a concise
summary of the major findings and conclusions, including recommendations. A maximum of
two pages are generally sufficient for executive summaries. Economy of words is important
throughout any paper, but especially in an abstract. However, use complete sentences and
do not sacrifice readability for brevity. You can keep it concise by wording sentences so that
they serve more than one purpose.
Write this section after the rest of the report is finished. After all, how can you summarize
something that is not yet written?
It should not include new information but may require graphics to present a particular
conclusion. Expect the summary to contain a high density of significant terms since it is
repeating the highlights of the report.
Summarize the study, including the following elements in any abstract. Try to keep the first
two items to no more than one sentence each.
 Purpose of the study - hypothesis, overall question, objective
 Model organism or system and brief description of the experiment

 Results, including specific data - if the results are qualitative in nature, report
quantitative data; results of any statistical analysis should be reported
 Important conclusions or questions that follow from the experiment(s)
Style:
 Single paragraph, and concise
 As a summary of work done, it is always written in past tense
 An abstract should stand on its own, and not refer to any other part of the paper
such as a figure or table
 Focus on summarizing results - limit background information to a sentence or two, if
absolutely necessary
 What you report in an abstract must be consistent with what you reported in the
paper
 Correct spelling, clarity of sentences and phrases, and proper reporting of quantities
(proper units, significant figures) are just as important in an abstract as they are
anywhere else
B. The Main Text/ Body of the Report

The main text provides the complete outline of the research report along with all details.
Each main section of the report should begin with a new page and classified in chapters. The
text of the report can be categorized in a variety of ways depending on topic, type of
research, and result. It is divided into the following four chapters.
It includes chapter one: background of the study, chapter two (literature review), chapter
three (data presentation and analysis) and chapter four (conclusion and recommendation)
which are discussed in the following sections:
Chapter One: Background of the Study (The Problem and Its Approach)
This is the first chapter of the research report. It describes basic points of the study
(introduction), general objectives of the study, statement of the problems (formulation of
the problem in operational items), the working hypothesis, the type of analysis, data
required, etc.
This can be arranged as sub-headings as listed below:
1.1. Introduction
1.2. Profile of the Company
1.3. Statement of the problem
1.4. Objectives of the study
1.5. Significance of the study
1.6. Delimitation of the study
1.7. Limitations of the study- it should not be over exaggerated to avoid attack.
1.8. Research Methodology- it explains the various methods used in the study and their
limitations. For instance, sample size, sample selection. The methodology is
reported separately as a chapter if mathematical model is used. Otherwise, it is part
of the background of study. The Research methodology can be reported into three
subsections: Data and Data Sources; Research Methods; and Model Specification
when it is presented as a separate chapter after literature review.

1.9. Definition of Used Terms
1.10. Organization of the study

This part, examines recent (or historically significant) research studies, company data, or
industry reports that act as a basis for the proposed study. This part therefore, enables the
reader see the problem in relation to the existing knowledge in the area. The research
should have a separate chapter to present the appropriate literature search. Knowledge is
cumulative: every piece of research will contribute another piece to it. That is why it is
important to commence all research with a review of the related literature or research, and
to determine whether any data sources exist already that can be brought to bear on the
problem at hand. This is also referred to as secondary research. Just as each study relies on
earlier work; it will provide a basis for future work by other researchers.
The literature review should provide the reader with an explanation of the theoretical
rationale of the problem being studied as well as what research has already been done and
how the findings relate to the problem at hand. It is most helpful to divide the literature into
sub-topics for ease of reading. The quality of the literature being reviewed must be carefully
assessed. Indeed, a critical assessment as to the appropriateness of the methodology
employed can be part of the literature review.
Chapter Three: Data Presentation, Analysis and Interpretations (Results and Discussions)
This chapter deals with presentation, analysis, and interpretation of major data. The findings
are based on the data collected using different data collected from primary sources of data
and some secondary sources.
The section should start with presentation and analysis of general characteristics of
respondents (if any) followed by presentation, analysis, and interpretation of data related to
research questions or hypothesis.
This is generally the longest section of the report. The objective is to explain the data rather
than draw conclusions. When quantitative data can be presented, this should be done as
simply as possible with tables, charts, and graphics.
The data need not include everything you have collected. The criterion for inclusion is, “is
this material important to the reader’s understandings of the problem and the findings?”
However, make sure to show findings unfavorable to your hypothesis and that support
them.
In other words, Results – is a detailed presentation of the findings of a study with
supporting data in the form of tables, charts together with validation of results. It should
use some statistical techniques and show the reduction of the data. All relevant results must
find a place in the report. The research must present the main findings of the study with
supporting data in the form of tables and charts. The data analysis deals with interpreting
the data presented. That is the results are presented and then discussed and interpreted as
necessary taking into account the theoretical knowledge. This part is the main body of the
research report.
Chapter Four: Summary, Conclusion and Recommendation

This chapter deals with the presentation of summary of major findings, description of the
conclusions drawn based on the findings and the presentation of the recommendations
forwarded based on the conclusion drawn from the major findings. It also may comprise
Policy Implications at the end.
4.1. Summary of Major Findings

In this section major highlights of the research findings are given in a summarized form. The
summary is a brief statement of the essential findings. Sectional summaries may be used if
there are many specific findings. These may be combined into an overall summary. In
simple descriptive research, a summary may complete the report, as conclusions and
recommendations may not be required.
The purpose of a summary is to provide the major findings on a nutshell. It should, thus,
enable the reader understand the major findings of the study without going to the details.
According to Galfo, summarizing is like a preparation of a perfume. It can also be said that it
is similar to preparation of “katikala.” The secret is to distill the essence from a large
quantity of material without destroying or changing the essence.
4.2. Conclusion
In this section, the conclusions are given based on the findings put in the summary section
discussed above. Findings (summary) state fact, while conclusions represent inferences
drawn from the findings. A writer is sometimes reluctant to make conclusions and leaves
the task to the reader. Avoid this temptation when possible. As the researcher you are the
one best informed on the factors that critically influence the findings and conclusions.
The conclusions are the generalizations one makes from the findings, and contribute to the
body of knowledge. They must have one to one equivalence in answering basic questions
posed in the first chapter and it is the past in which you give answers to your basic
questions.
In drawing conclusions, the researcher should make sure that the conclusion drawn is within
the framework of the study or data presented over or under generalization should be
avoided no new data must be introduced at this stage and wordiness should be minimized.
It is a good practice to finish the report with short conclusion which summarizes the main
point of the study. The conclusion is recapitulation of the major points in the research paper.
The conclusion drawn from the study should be related to the original the problem defined
which was closed with research question or hypothesis.
4.3. Recommendation
This part culminates the research activity. Recommendations are meant to be suggestions
by way of providing solutions to the problem to the study recommendations should,
however, be feasible. They should take into account objective reality of the situation. They
should not unrealistic or high sounded
In academic research, the recommendations are often further study suggestions that
broaden or test understanding of the subject areas. In applied research the
recommendations will usually be for managerial action rather than research action. The
writer may often several alternatives with justifications.

4.4. Policy Implications
The policy implications drawn from the results or findings should be explained in this
section. The researcher should state the implications of the results of his study. Such
implication can have three aspects:
 A statement of inferences drawn from the present study which may be expected to
apply in similar circumstances;
 The conditions which may limit legitimate generalization of the inferences drawn
from the study;
 The relevant questions still remained unanswered and/or new questions raised by the
study along with the kind of research that will provide answer for them
C. The Supplemental/ End Matters

The supplemental part of a research report may contain bibliography, glossary,
appendices, and the like.
1. Bibliography
List all literature cited in your paper, in alphabetical order, by first author. In a proper
research paper, only primary literature is used (original research articles authored by the
original investigators). Never include a web site as a reference - anyone can put just
about anything on a web site, and you have no way of knowing if it is truth or fiction. If
you are citing an on line journal, use the journal citation (name, volume, year, page
numbers).
2. Glossary
Sometimes, when there is a lot of 'jargon' contained in a report (as in Science or
Engineering), a glossary of terms should also be included. This ensures that those
reading the report understand the way you have used the terms or jargon in your
report. Sometimes words can have different meanings in different disciplines. If you
need to include a glossary, it would generally be placed just after the contents page.
3. Appendices
Appendices include things like raw data sheets, extra or supplementary information or
diagrams, maps of regions etc. You draw your reader's attention to the appropriate
appendix by indicating this briefly at the appropriate place in the report.
Section 5: Important Styles and Formats

It is recommendable to use the following rules to make the research readable throughout.
These rules are:
1. Font Size
 Chapter Heading – 16 -18 font size, bold, use either title case or upper case
 Heading – 14 font size, bold, and use title case
 Sub-heading – 13 font size and bold using title case
 Sub Sub-heading – 12 font size and bold using title case
 Body text – 12 font size

2. Line Spacing
 Academic research paper are usually written using 1.5 line spacing between each line
3. Paragraphing
 The researcher can use either a space or indention to separate one paragraph from
another paragraph. However, if one is selected and used, it should be used
throughout the paper consistently.
4. Tables, Figures and Charts
 Tables, figures and charts should be written using 10 font sizes and should be
number consecutively in Arabic numerals (1, 2, 3 . . .). They must have also title and
source.
Section 6: Oral Presentation
Researchers often present their findings orally. These presentations, sometimes called
briefings, have some unique characteristics that distinguish them from most other kinds of
public speaking: Only a small group of people is involved; statistics normally constitute an
important portion of the topic; the audience members are usually managers with an interest
in the topic, but they want to hear only the critical elements; speaking time will often be as
short as 20 minutes but may run longer than an hour; and the presentation is normally
followed by questions and discussion.
A successful briefing typically requires condensing a lengthy and complex body of

information. Since speaking rates should not exceed 100 to 150 words per minute, a 20-
minute presentation limits you to about 2,000 to 2,500 words. If you are to communicate
effectively under such conditions, you must plan carefully. Begin by asking two questions.
First, how long should you plan to talk? Usually there is an indication of the acceptable
presentation length. It may be the custom in an organization to take a given allotted time
for a briefing. If the time is severely limited, then the need for topical priorities is obvious.
This leads to the second question: What are the purposes of the briefing? Is it to raise
concern about problems that have been uncovered? Is it to add to the knowledge of
audience members? Is it to give them conclusions? and recommendations for their decision
making? Questions such as these illustrate the general objectives of the report. After
answering these questions, you should develop a detailed outline of what you are going to
say. Such an outline should contain the following major parts.
1. Opening. A brief statement, probably not more than 10percent of the allotted time,
sets the stage for the body of the report. The opening should be direct, get attention,
and introduce the nature of the discussion that follows. It should explain the nature of
the project, how it came about, and what it attempted to do.
2. Findings and conclusions. The conclusions may be stated immediately after the
opening remarks, with each conclusion followed by the findings that support it.
3. Recommendations. Where appropriate, these are stated in the third stage; each
recommendation may be followed by references to the conclusions leading to it.
Presented in this manner, they provide a natural climax to the report. At the end of the
presentation, it may be appropriate to call for questions from the audience.
Early in the planning stage you need to make two further decisions. The first concerns the
type of audiovisuals (AV) that will be used and the role they will play in the presentation. AV

decisions are important enough that they are often made before the briefing outline and
text are developed. More will be said about AV later.
Then you must decide on the type of presentation. Will you give a memorized speech, read
from your manuscript, or give an extemporaneous presentation? We rule out the impromptu
briefing as an option because impromptu speaking does not involve preparation. Your
reputation and the research effort should not be jeopardized by "winging it."
Memorization is a risky and time-consuming course to follow. Any memory slip during the
presentation can be a catastrophe, and the delivery sounds stilted and distant.
Memorization virtually precludes establishing rapport with the audience and adapting to
their reactions while you speak. It produces a self- or speaker-centered approach and is not
recommended.
Reading a manuscript is also not advisable even though many professors seem to reward
students who do so (perhaps because they themselves get away with it at (professional
meetings). The delivery sounds dull and lifeless because most people are not trained to read
aloud and therefore do it badly. They become focused on the manuscript to the exclusion of
the audience. This head-down preoccupation with the text is clearly inappropriate for
management presentations.The extemporaneous presentation is audience centered and
made from minimal notes or an outline. This mode permits the speaker to be natural,
conversational, and flexible. Clearly, it is the best choice for an organizational setting.
Preparation consists of writing a draft along with a complete sentence outline and
converting the main points to notes. In this way, you can try lines of argument, experiment
with various ways of expressing thoughts, and develop phraseology. Along the way, the
main points are fixed sequentially in your mind, and supporting connections are made.
While the content of a report is the chief concern, the speaker's delivery is also important. A
polished presentation adds to the receptiveness of the audience, but there is some danger
that the presentation may overpower the message. Fortunately, the typical research
audience knows why it is assembled, has a high level of interest, and does not need to be
entertained. Even so, the speaker faces a real challenge in communicating effectively. The
delivery should be restrained. Demeanor, posture, dress, and total appearance should be
appropriate for the occasion. Speed of speech, clarity of enunciation, pauses, and gestures
all play their part. Voice pitch, tone quality, and inflections are proper subjects for concern.
There is little time for anecdotes and other rapport developing techniques, yet the speaker
must get and hold audience attention.
Speaker Problems Inexperienced speakers have many difficulties in making presentations.

They often are nervous at the start of a presentation and may even find breathing difficult.
This is natural and should not be of undue concern. It may help to take a deep breath or two,
holding each for a brief time before exhaling as fully as possible. This can be done
inconspicuously on the way to the podium.

Section 7: Plagiarism
Plagiarism is passing off the work of others as your own. This constitutes academic theft and
is a serious matter which is penalized in assignment marking. The following extract is from
the University’s legislation and other sources.
Plagiarism is the submission of an item of assessment containing elements of work
produced by another person(s) in such a way that it could be assumed to be the student’s
own work. Examples of plagiarism are:
 The verbatim copying of another person’s work without acknowledgement
 The close paraphrasing of another person’s work by simply changing a few words or
altering the order of presentation without acknowledgement
 The unacknowledged quotation of phrases from another person’s work and/or the
presentation of another person’s idea(s) as one’s own.
Copying or close paraphrasing with occasional acknowledgement of the source may also be
deemed to be plagiarism if the absence of quotation marks implies that the phraseology is
the student’s own.
Plagiarized work may belong to another student or be from a published source such as a
book, report, journal or material available on the internet.
Section 8: Mode of Evaluation

A Assessment of final paper by advisor (60%)
1 Methodology used (especially appropriateness) 10%
2 Analytical Capability 10%
3 Fact Presentation and Organization 10%
4 Language Skills 10%
5 Knowledge of the subject in the area of the study 10%
6 Problem solving capacity as judged from the findings of the study 10%
B Defense or Presentation by Examiner(s) (40%)
1 Fact presentation (flow and coherence) 10%
2 Language (expressiveness) 10%
3 Challenging the questions posed by examiners 10%
4 Overall knowledge of the subject matter as demonstrated in 10%
theoretical/logical Arguments

Summary
Research Reports/Papers should be clearly organized, physically inviting, and easy to read.
Writers can achieve these goals if they are careful with mechanical details, writing style, and
comprehensibility. A standard research report incorporates such elements as title page,
table of contents, abstract, acknowledgment, background, statement of the problem,
research importance, limitations and scope, literature review, methodology, data analysis
and findings, summary, conclusion, recommendation, and other supplemental items.
There is a special challenge to presenting statistical data. While some may be incorporated in
the text, most statistics should be placed in tables, charts, or graphs. The choice of a table,
chart, or graph depends on the specific data and presentation purpose.
Oral presentations of research findings are common and should be developed with concern
for the communication problems that are unique to such settings. Briefings are usually
under time constraints; good briefings require careful organization and preparation. Visual
aids are a particularly important aspect of briefings but are too often ignored or treated
inadequately. Whether written or oral, poor presentations do a grave injustice to what
might otherwise be excellent research. Good presentations, on the other hand, add luster to
both the research and the reputation of the researcher.
The writer of research reports should be guided by four questions:
1. What is the purpose of this report?
2. Who will read it?
3. What are the circumstances and limitations under which it is written?
4. How will the report be used?
.
Congratulations!

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College of Business and Economics

Guidelines for Research Proposal and

Addis Ababa, Ethiopia

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Section 2: Research Topic Selection

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2.3. Suggested Research Topics in Accounting & Finance (Major) Areas

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Section 3: Preparing Research Proposal

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I. The Preliminaries (Prefatory Items)

II. The Body

Chapter Two: Literature Review (Review of the Related Literature)

4.2. Description of the Contents of a Proposal

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The acknowledgements section contains expressions of appreciation for assistance and

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II. The Body

Chapter 1: Background of the Study (The Problem and Its Approach)

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1.2. Statement of the problem (The Rationale)

1. Statement of the Problem (The rationale)

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Do the banks have predetermined dividend policies?

1.3. Objectives of the Study

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Consider the following example:

1.4. Significance of the Study

Consider the following example:

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1.5. Scope/Delimitation of the Study

Delimitation is made to provide information for decision-making using the available

See the following example.

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1.7. Definition of Used Terms

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1.8. Research Methodology

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1.2. Research Methods

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1.9. Organization of the study

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Chapter Two: Literature Review (Review of the Related Literature)

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1. Budget and Schedule

1.1. Time Schedule/Time Budget/Work Plan

1.2. Cost Schedule (Budget).

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2.3. Referencing systems

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2.3.1. Citing References in Text Using the Harvard System

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2.3.2. Citing References in Text Using Vancouver System

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