FINANCE AND ACCOUNTING OUTSOURCING AN EXPLORATORY STUDY OF SERVICE PROVIDERS AND THEIR CLIENTS IN AUSTRALIA AND NEW ZEALAND.

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "FINANCE AND ACCOUNTING OUTSOURCING AN EXPLORATORY STUDY OF SERVICE PROVIDERS AND THEIR CLIENTS IN AUSTRALIA AND NEW ZEALAND."

Transcription

1 FINANCE AND ACCOUNTING OUTSOURCING AN EXPLORATORY STUDY OF SERVICE PROVIDERS AND THEIR CLIENTS IN AUSTRALIA AND NEW ZEALAND. Graham Ray, Accounting Lecturer, School of Commerce and Management, Southern Cross University, Lismore, NSW Telephone Topic: Track 9 - Risk Management for Small Business. Profile: Graham Ray is a lecturer in Accounting in the School of Commerce and Management of the Faculty of Business at Southern Cross University specialising in financial accounting, management accounting, small business management and Accounting Information Systems. Graham s has extensive business experience in SME s as an owner operator, financial controller and as a business consultant. Graham s current interests include his own consultancy practice, specialising in Financial and Management Accounting Computer Systems. His clients include regional enterprises and both large and small businesses from both the public and private sector. Graham is a Doctoral candidate with the Graduate College of Management at Southern Cross University and this paper is submitted as part of his Doctor of Business Administration (DBA) research study.

2 FINANCE AND ACCOUNTING OUTSOURCING AN EXPLORATORY STUDY OF SERVICE PROVIDERS AND THEIR CLIENTS IN AUSTRALIA AND NEW ZEALAND. Graham Ray, Accounting Lecturer, School of Commerce and Management, Southern Cross University, Lismore, NSW Telephone Topic: Track 9 - Risk Management for Small Business. Significance of issue: Academic research and practice. Approach: Mixed Methodology ABSTRACT This paper is based on a current research project which seeks to explore the relationships existing between finance and accounting service providers and their clients along with a matching of perceived attitudes and understandings relating to decision factors, benefits and impacts of the outsourcing decision by small business to service providers. This study will seek to satisfy three questions. What are the main factors involved in the outsourcing decision by small business owner/managers in Australia and New Zealand, what are the perceived benefits of outsourcing the finance and accounting function by small business in Australia and New Zealand and what are the perceived impacts of finance and accounting outsourcing on small businesses in Australia and New Zealand. In this study, a qualitative approach was incorporated into the research to determine the information requirements for understanding the perceptions, attitudes, feelings and motivations of SME owner/managers concerning Finance and Accounting Outsourcing. This study will not only identify the decision factors, benefits and impacts of finance and accounting outsourcing by small business, but also identify and understand the perceptions and attitudes of the finance and accounting service provider in relation to their small business clients. Based on an inductive mixed methodological approach, this study will use literature reviews, and involve data collection from two subgroups through the use of an Online Survey Questionnaire which will be administered to each of the subgroups. Keywords: Decision making, Research methods, Core competencies, Strategic & organisational change. Page 1

3 INTRODUCTION The aim of this research study is to explore and identify the variables considered by small businesses on the decision to outsource their internal accounting functions. Research on small business behavior is used in many industries to improve the quality of service to the small business consumer. This research will attempt to develop a model, which compares and contrasts the perceptions of both finance and accounting service providers and their small business clients and the motivations for small business for using an accounting service provider to perform the accounting function with respect to decision factors, benefits and impacts of outsourcing their accounting activities along with the incentives that would encourage the client to further outsource different aspects of their accounting function. Based on a review of extant publications, little research on the subject of outsourcing of the finance and accounting function in Australia and New Zealand has been conducted and as a result, many questions remain unanswered. Current literature on outsourcing has identified differing viewpoints on what outsourcing covers. Some literature defines outsourcing as hiring an outside company to handle all or part of an organisations data processing activities (Romney, & Steinbart, 2003, p 626) while other literature simply refers to outsourcing as the assignment of an internal function to an outside vendor (Gelinas, U., Sutton, S. & Hunton, James E P669). Whatever the precise definition, outsourcing may be viewed as an arrangement in which one organisation provides a service or services for another organisation that chooses not to perform those services in-house. It is extensively claimed in the literature that cost reduction is one of the main reasons that tempts most small businesses to outsource their finance and accounting functions (Financial Executive, Mar/Apr 2004, p52). However it seems that a number of other factors like access to accountants with specialised skills and increased service levels (Financial Executive, Mar/Apr 2004, p52) can be put forward as an explanation as to what really influences the decision to outsource the finance and accounting function as most small business owners want more than someone who just fills in their tax forms and checks that financial reports are accurate. Most small business owners want an advisor to take an active role in managing the business through the rough years As the amount of outsourcing undertaken by small businesses escalates each year, the decision as to which activity to outsource becomes increasingly more difficult and as such, the decision to outsource Page 2

4 any small business activity is one that should be considered very carefully due to the long lasting implications. Outsourcing has evolved from those activities that are normally regarded as peripheral, such as cleaning, catering, and security to include critical areas such as payroll, accounts receivable, accounts payable. This form of outsourcing is known as FAO or Finance and Accounting Outsourcing. Outsourced accounting services are increasing and many experts suggest a rapid growth in the outsourced accounting market. A report by Dunn & Bradstreet (https://www.dnb.com/newsview/0200news6.htm) described increased numbers of small businesses contracting out for finance and accounting services, with growth really beginning to accelerate in 2002 and They found accounts receivable and accounts payable to be the most commonly outsourced function with a growing number of outsourcing contracts for a full range of accounting services including payroll, management reporting and analysis. Small business managers are learning that outsourcing the finance and accounting function is a sound business strategy. Successful outsourcing of the finance and accounting function may provide small businesses with a way to meet a diverse set of tactical and strategic objectives aimed at improving the decision making activity while still saving money and allowing the organisation to focus on its core business activity. While great ideas and entrepreneurial skills are fundamental to the business start-up, good financial management is considered critical to the business survival. The reason most small business fail is that they are not up to the challenges of effective financial management and decision-making. This is where outsourcing of the finance and accounting function comes in and is an alternative, which all small businesses should consider in order to be remain competitive. All organisations need relevant, timely and accurate financial reports and analysis. Irrespective of the organisations size, the needs are very similar and unlike the larger organisations, small businesses can generally not afford to employ an in-house accountant and as such, outsourcing the internal accounting function by small business can make a lot of sense and is generally regarded that outsourcing finance and accounting functions by small businesses to organisations regarded as experts in the field can alleviate the burden of staying on top of frequent changes to tax codes and accounting regulations and provide increased levels of information transparency, visibility of controls and clarity of accountability. Page 3

5 As small businesses struggle to find work strengths among their in-house personnel, turning to a qualified, external outsourcing partner often becomes a logical step. In an age where the focus by small business is on core competencies, small businesses are increasingly outsourcing critical financial functions to the experts and for many finance and accounting outsourcing providers, accounting is their core competency and they are experts in their field. Outsourcing is gaining popularity as a way to reduce financial and operational risks by making them easier to manage. As White (White, Tom. 2001) points out, improved risk management has a direct correlation with improvements in financial performance and shareholder value and as continued pressure for improved financial performance increases, so do the levels of competency and consistency in finance and accounting functions. Outsourcing doesn t work in every situation, but when it is does, it is hard to argue with better financial reporting, decision making and professionalism as well as lower costs compared to in-house accounting. RESEARCH DESIGN AND METHODOLOGY Having identified a research topic and carried out the preliminary literature review the next logical step is to identify the various approaches, strategies and data collection methods across the continuum of research philosophy. Once the objectives of the research are defined, the research design can be planned. Research is defined as the process of systematically obtaining accurate answers to significant and pertinent questions by the use of the scientific method of gathering and interpreting information (Clover and Balsley 1984, p. 1). As the outcome of any study is influenced by the choice of research design, determining the characteristics of the study is a significant factor in the quality of the conclusion (Miller, & Salkind, 2002, p.18) As there are a variety of different approaches to research, it is helpful to categorise the different types of research. Business research can be classified on the basis of either technique or function (Zikmund, 2003, p.54) and where the research is based on purpose or function, it can be further classified into either exploratory, descriptive, or causal research As indicated by Zikmund (2003), exploratory research does not look for conclusive evidence to determine a course of action and is initial research conducted to clarify and define the nature of a Page 4

6 problem (Zikmund, 2003, p.54). Exploratory studies are a valuable means of finding out what is happening and gaining insights to assess phenomena in a new light (Saunders et al., 2003, p.96). Choosing the research philosophy depends on the choice of strategic aims and objectives of the study, and it would be misleading to prefer a single approach to the others. There are two principal approaches in gathering information to provide insights into research questions: qualitative and quantitative methods. A combination of research approaches often provides better results and can be illustrated by the following: Not only is it perfectly possible to combine approaches within the same piece of research, but it is often advantageous to do so. (Saunders et. al., 2003) and if it is acceptable to combine approaches, then it can be deduced that it is perfectly all right to mix and match different research strategies within the different research approaches. Although combining quantitative and qualitative approaches is quite common and acceptable, the implication is that the qualitative research is intended to highlight what should be measured. Quantitative research, according to Bryman (Bryman 2003), is presumed to be exemplified by social survey and exploratory or experimental investigations employing deductive reasoning to test the extent of theory; whilst qualitative research is associated with in-depth phenomenological interviewing and participant observation drawing on inductive reasoning to develop a model or theory. Bryman (Bryman, 2003) supports this concept of combined methodologies with his contention that if two styles of research are merged they may produce a number of pay-offs within a single investigation. Further he asserts that the blending of qualitative and quantitative research allows different ways of examining the same research problem. The combination of one method of investigation enhances validity of conclusions when mutual confirmation can be demonstrated. A qualitative method is complementary to the quantitative research, resulting in a holistic understanding of the factors involved and how they interrelate. In addition the method seeks to develop knowledge by linking the accounts people give to an underlying body of theory (Jankowicz, 1995, p.174) and provides a richer source of data than can be obtained using solely a quantitative approach. In this study, a qualitative approach was incorporated into the research to determine the information requirements for understanding the perceptions, attitudes, feelings and motivations of SME owner/managers concerning Finance and Accounting Outsourcing. This study will not only identify the decision factors, benefits and impacts of finance and accounting outsourcing by small business, but Page 5

7 also identify and understand the perceptions and attitudes of the finance and accounting service provider in relation to their small business clients. This study is concerned with satisfying the following three objectives and as such it is considered that exploratory research is more appropriate to this research because it is usually conducted to clarify and define the nature of a problem. The first objective will endeavour to identify the principal decision factors and their importance in the decision to outsource the internal accounting function as considered by finance and accounting service providers and their small business clients The second objective is focused on how finance and accounting service providers and their small business clients independently perceive the internal accounting function and whether this activity is considered to be a core or non-core activity. The third objective is concerned with how finance and accounting service providers and their small business clients perceive the impacts of finance and accounting outsourcing in relation to small business. DATA COLLECTION METHODS The study will involve data collection from two subgroups and for the purpose of this study it is considered that the primary source of data will come from the use of a questionnaire which will be distributed to each of the subgroups. The first group of participants will comprise licensed members of a national accounting services provider who operate as independent businesses providing accounting services to the small business sector. Since many tests have shown that that the percentage of responses to questionnaires can be significantly increased through the use of an advanced notice, the purpose of the pilot study questionnaire was introduced to this group of accounting service providers prior to their annual conference and through their organisations web site. A pilot study was conducted with the first group of participants where each was provided with a hard copy of a questionnaire and an Information sheet and asked to manually complete the questionnaire. Page 6

8 The data collected from this questionnaire survey was used to design a general survey questionnaire which would be administered to both subgroups. This questionnaire was subsequently peer reviewed in order to satisfy construct validity of the questionnaire. Following the peer review, some changes were made to the questionnaire. A final questionnaire was then prepared which was administered to the two groups of participants. While each questionnaire contained the same questions, the way in which the questions were phrased, depended on the group to be surveyed. The first group to be surveyed is the accounting service providers. The questionnaire focuses on the perceptions of the service provider in relation to the services offered to their clients and what they consider to be the decision factors, benefits and impacts of outsourcing the accounting function by their clients. The second group of participants to be surveyed is the clients of the accounting service providers. The questionnaire focuses on the perceptions of the small business clients and the motivations for using an accounting service provider to perform the accounting function with respect to decision factors, benefits and impacts of outsourcing their accounting activities along with the incentives that would encourage the client to further outsource different aspects of their accounting function. Both Online Survey Questionnaires were created using web survey software and are hosted on a secure server. Links to the accounting service providers online survey questionnaire and to the client online survey questionnaire have been ed to all accounting service providers and have also been made available on the accounting service providers web site home page. This site allows access to the online questionnaire for all accounting service providers and their clients. The accounting service providers will also provide their clients with the link to the client survey questionnaire. Data collected from the online survey questionnaire will be entered into the SPSS statistical computer package for analysis. CURRENT STATUS Data collection though the use of online survey questionnaires to both groups of participants commenced on the 6 th June and as such is currently in process. It is expected that the data collection process will be completed by the time of the conference and the analysis and findings emanating from this research will be completed by the end of October Page 7

9 OUTCOMES It is hoped that the proposed research will provide a better understanding by both finance and accounting service providers and small businesses on the decision factors affecting the outsourcing decision by small business and also the benefits and impacts on small businesses. Page 8

10 REFERENCES Bryman A. and Bell E. (2003 ) Business Research Methods. Oxford, UK. Oxford University Press. Clover V.T & Balsley H.L (1984), Business Research Methods. (3rd ed). Columbus Ohio, Grid Publications Financial Executive. (2004). F&A Outsourcing What Buyers Are Saying, March / April, 20,2. Gelinas U, Sutton S, & Hunton James E. (2005). Accounting Information Systems,(6th ed), South- Western, Ohio. Jankowicz A.D (1995), Business Research Projects, (2nd ed), Melbourne, Chapman Hall Romney M. & Steinbart P. (2006). Accounting Information Systems, (10th ed), Prentice Hall, New Jersey Miller D.C & Salkind N.J (2202). Jandbokk of Research Design and Social Measurement, (6 th ed), Thousand Oaks, Calif, Sage Publications London. Saunders M.P. & Lewis et al (2003). Research Methods for Business Students. Upper Saddle River, NJ, Financial Times Prentice Hall. White T. (2001). Finance & Accounting Outsourcing: The solution for the new economy. AFP Exchange, January 1, Zigmund,W.G (2003). Business Research Methods. Mason, Ohio. Thomson/South Western. Page 9

Finance and Accounting Outsourcing the Next Logical Step for Small Business

Finance and Accounting Outsourcing the Next Logical Step for Small Business Finance and Accounting Outsourcing the Next Logical Step for Small Business Graham RAY Southern Cross University, Lismore, NSW, Australia Philip A NECK Southern Cross University, Lismore, NSW, Australia

More information

Finance and accounting outsourcing: an empirical study of service providers and small business in Australia

Finance and accounting outsourcing: an empirical study of service providers and small business in Australia Southern Cross University epublications@scu Theses 2009 Finance and accounting outsourcing: an empirical study of service providers and small business in Australia Graham Ray Southern Cross University

More information

Research Design and Methodology. Week 6

Research Design and Methodology. Week 6 Research Design and Methodology Week 6 What have we done so far? What is Research? Clarifying your research Literature Review Research Paradigm what s the next step in the research process? Research Proposal

More information

Grounded Theory. 1 Introduction... 1. 2 Applications of grounded theory... 1. 3 Outline of the design... 2

Grounded Theory. 1 Introduction... 1. 2 Applications of grounded theory... 1. 3 Outline of the design... 2 Grounded Theory Contents 1 Introduction... 1 2 Applications of grounded theory... 1 3 Outline of the design... 2 4 Strengths and weaknesses of grounded theory... 6 5 References... 6 1 Introduction This

More information

Research Philosophies Importance and Relevance

Research Philosophies Importance and Relevance Research Philosophies Importance and Relevance 0. INTRODUCTION When undertaking research of this nature, it is important to consider different research paradigms and matters of ontology and epistemology.

More information

Selecting a Research Design That Aligns with Your Research Questions

Selecting a Research Design That Aligns with Your Research Questions Selecting a Research Design Selecting a Research Design That Aligns with Your Research Questions Dr. Cliff Butler Dissertation Coach Academic Coaching & Writing academiccoachingandwriting.org Selecting

More information

On the attributes of a critical literature review. Saunders, Mark N. K. 1 & Rojon, Céline 2. United Kingdom.

On the attributes of a critical literature review. Saunders, Mark N. K. 1 & Rojon, Céline 2. United Kingdom. On the attributes of a critical literature review Saunders, Mark N. K. 1 & Rojon, Céline 2 1 School of Management, University of Surrey, Guildford, GU2 7XH, United Kingdom; 2 Department of Psychology &

More information

Formulating a convincing rationale for a research study. Rojon, Céline 1 & Saunders, Mark N. K. 2. GU2 7XH United Kingdom;

Formulating a convincing rationale for a research study. Rojon, Céline 1 & Saunders, Mark N. K. 2. GU2 7XH United Kingdom; Formulating a convincing rationale for a research study Rojon, Céline 1 & Saunders, Mark N. K. 2 1 Department of Psychology & The Surrey Business School, University of Surrey, Guildford, GU2 7XH United

More information

International group work in software engineering

International group work in software engineering International group work in software engineering Julian M. Bass Robert Gordon University Aberdeen, UK j.m.bass@rgu.ac.uk J. T. Lalchandani IIIT-B Bangalore, India jtl@iiitb.ac.in R. McDermott Robert Gordon

More information

EXECUTIVE MBA BIRMINGHAM THE MBA DISSERTATION

EXECUTIVE MBA BIRMINGHAM THE MBA DISSERTATION EXECUTIVE MBA BIRMINGHAM THE MBA DISSERTATION Introduction The industries and professions which MBA graduates will join and lead are becoming more knowledge intensive. This creates a need for managers

More information

MBA: Business Communication

MBA: Business Communication MBA: Business Communication Basic principles Reports Correspondence Quentin Allan Overview Principles of effective communication Text types Context Writing process Reports Letters Internal e-mails A short

More information

Research Methods: Qualitative Approach

Research Methods: Qualitative Approach Research Methods: Qualitative Approach Sharon E. McKenzie, PhD, MS, CTRS, CDP Assistant Professor/Research Scientist Coordinator Gerontology Certificate Program Kean University Dept. of Physical Education,

More information

Post-Graduate Certificate in Higher Education (PGCHE) Module 3: Individual Project. (Part-time)

Post-Graduate Certificate in Higher Education (PGCHE) Module 3: Individual Project. (Part-time) Post-Graduate Certificate in Higher Education (PGCHE) Module 3: Individual Project (Part-time) Page 1 of 7 ifs School of Finance MODULE SPECIFICATION 1. Title Individual Project 2. Start date September

More information

LONDON SCHOOL OF COMMERCE. Programme Specifications for the. Cardiff Metropolitan University. MSc in International Hospitality Management

LONDON SCHOOL OF COMMERCE. Programme Specifications for the. Cardiff Metropolitan University. MSc in International Hospitality Management LONDON SCHOOL OF COMMERCE Programme Specifications for the Cardiff Metropolitan University MSc in International Hospitality Management 1 Contents Programme Aims and Objectives 3 Programme Learning Outcomes

More information

study of the Abu Dhabi Police

study of the Abu Dhabi Police Brunel University Brunel Business School Training Needs Analysis (TNA): A case study of the Abu Dhabi Police Student Name: ALI GHUFLI Student no: 0733693 Doctoral Symposium March 23 & 24, 2009 1 Training

More information

Outsourcing IT: Views from the Vendor s Side

Outsourcing IT: Views from the Vendor s Side Outsourcing IT: Views from the Vendor s Side Bruce Ricardo Mark Toleman Risk Management & Business Planning The University of Southern Queensland Risk Management & Business Planning 176 Ramsay Street Haberfield,

More information

Topic 7: Data Collection Methods

Topic 7: Data Collection Methods Topic 7: Data Collection Methods Introduction Data collection is a systematic process of collecting information about objects of study (people, objects, phenomena for instance) in order to test the hypothesis

More information

Interview studies. 1 Introduction... 1. 2 Applications of interview study designs... 2. 3 Outline of the design... 3

Interview studies. 1 Introduction... 1. 2 Applications of interview study designs... 2. 3 Outline of the design... 3 Interview studies Contents 1 Introduction... 1 2 Applications of interview study designs... 2 3 Outline of the design... 3 4 Strengths and weaknesses of interview study designs... 6 5 References... 7 1

More information

DEREE COLLEGE SYLLABUS FOR: MK 4358 MARKETING RESEARCH 3/0/3

DEREE COLLEGE SYLLABUS FOR: MK 4358 MARKETING RESEARCH 3/0/3 DEREE COLLEGE SYLLABUS FOR: MK 4358 MARKETING RESEARCH 3/0/3 UK LEVEL6 UK CREDITS:15 PREREQUISITES: CATALOG DESCRIPTION: RATIONALE: MK 2030 Fundamentals of Marketing or MK 2050 Principles of Marketing

More information

How to gather and evaluate information

How to gather and evaluate information 09 May 2016 How to gather and evaluate information Chartered Institute of Internal Auditors Information is central to the role of an internal auditor. Gathering and evaluating information is the basic

More information

Human resource (HR) management

Human resource (HR) management FROM THE MPA PROGRAM Responsibility for Human Resource Management in North Carolina Municipalities: Findings and Recommendations Kirsten Olson Human resource (HR) management is a vital and influential

More information

How to Develop a Research Protocol

How to Develop a Research Protocol How to Develop a Research Protocol Goals & Objectives: To explain the theory of science To explain the theory of research To list the steps involved in developing and conducting a research protocol Outline:

More information

Using Case Studies in Research

Using Case Studies in Research Biographical Note Professor Jennifer Rowley can be contacted at the School of Management and Social Sciences, Edge Hill College of Higher Education, Ormskirk, Lancashire, England L39 4QP. by Jennifer Rowley

More information

Complementary Research Methods

Complementary Research Methods Complementary Research Methods Qualitative and Quantitative Methodologies http://www.gla.ac.uk/t4/education/files/scre/research.pdf Research Methodologies A continuum rather than either/or Qualitative

More information

Questionnaire Design. Outline. Introduction

Questionnaire Design. Outline. Introduction Questionnaire Design Jean S. Kutner, MD, MSPH University of Colorado Health Sciences Center Outline Introduction Defining and clarifying survey variables Planning analysis Data collection methods Formulating

More information

How do we know what we know?

How do we know what we know? Research Methods Family in the News Can you identify some main debates (controversies) for your topic? Do you think the authors positions in these debates (i.e., their values) affect their presentation

More information

Data Collection Instruments (Questionnaire & Interview) Dr. Karim Abawi Training in Sexual and Reproductive Health Research Geneva 2013

Data Collection Instruments (Questionnaire & Interview) Dr. Karim Abawi Training in Sexual and Reproductive Health Research Geneva 2013 Data Collection Instruments (Questionnaire & Interview) Dr. Karim Abawi Training in Sexual and Reproductive Health Research Geneva 2013 Geneva Workshop 2013 Data Collection Instruments Accurate and systematic

More information

MASTERS IN ENTREPRENEURIAL MANAGEMENT

MASTERS IN ENTREPRENEURIAL MANAGEMENT INTERNATIONAL OFFICE MASTERS IN ENTREPRENEURIAL MANAGEMENT YEAR 1 - FOUNDATION/ CORE - 80 CREDITS SEMESTER 1 SEMESTER 2 The entrepreneurial business (12) This module introduces you to the field of entrepreneurship,

More information

Report on the importance of the Bond Guarantee Scheme July 2016

Report on the importance of the Bond Guarantee Scheme July 2016 Report on the importance of the Bond Guarantee Scheme July 2016 REPORT ON THE IMPORTANCE OF THE BOND GUARANTEE SCHEME TO CONSUMERS CONSIDERING ENTERING RESIDENTIAL AGED CARE Purpose of the project: To

More information

Summary of a review of literature on the impact of working context and support on the postgraduate research student learning experience

Summary of a review of literature on the impact of working context and support on the postgraduate research student learning experience Summary of a review of literature on the impact of working context and support on the postgraduate research student learning experience Diana Leonard Institute of Education, University of London Who is

More information

Comparison of Research Designs Template

Comparison of Research Designs Template Comparison of Comparison of The following seven tables provide an annotated template to guide you through the comparison of research designs assignment in this course. These tables help you organize your

More information

Writing Your PG Research Project Proposal

Writing Your PG Research Project Proposal Writing Your PG Research Project Proposal Typically, most research project proposals will contain the following elements: The proposed title of your research project An outline of the scope and rationale

More information

What are research, evaluation and audit?

What are research, evaluation and audit? 1 What are research, evaluation and audit? Barbara Sen, Maria J. Grant and Hannah Spring I don t do research. I don t have the time. I am too busy with the day to day running of the library. I do evaluations

More information

Evaluating Public Information and Advocacy Campaigns

Evaluating Public Information and Advocacy Campaigns Evaluating Public Information and Advocacy Campaigns Glenn O Neil Evaluation consultant - Owl RE, Switzerland Lecturer - International University in Geneva, Switzerland PhD candidate - Methodology Institute,

More information

Usability of Analysis Sequence Diagram

Usability of Analysis Sequence Diagram Usability of Analysis Sequence Diagram Thant Sin Florida International University Thant.Sin@fiu.edu Abstract The Unified Modeling Language (UML) has become a widely-accepted modeling language for object-oriented

More information

Customer Market Research Primer

Customer Market Research Primer Customer Market Research Primer This factsheet acts as a primer to the basic concepts of Market Research and how a business or individual could do their own research. Market research is an effective way

More information

Knowledge-Based Sustainable Decision-making Framework for the Implementation of Innovative Technologies in the Malaysian Construction Industry

Knowledge-Based Sustainable Decision-making Framework for the Implementation of Innovative Technologies in the Malaysian Construction Industry Knowledge-Based Sustainable Decision-making Framework for the Implementation of Innovative Technologies in the Malaysian Construction Industry ROHANA MAHBUB Faculty of Architecture Planning and Surveying

More information

Learning Aims: To research, record and evaluate the difficulties of starting your own business.

Learning Aims: To research, record and evaluate the difficulties of starting your own business. Learning Aims: To research, record and evaluate the difficulties of starting your own business. 3.1 What is Business: 3.1.1 Understanding the Nature and Purpose of Business 3.1.1 requires you to investigate

More information

MARKETING RESEARCH AND MARKET INTELLIGENCE (MRM711S) FEEDBACK TUTORIAL LETTER SEMESTER `1 OF 2016. Dear Student

MARKETING RESEARCH AND MARKET INTELLIGENCE (MRM711S) FEEDBACK TUTORIAL LETTER SEMESTER `1 OF 2016. Dear Student MARKETING RESEARCH AND MARKET INTELLIGENCE (MRM711S) FEEDBACK TUTORIAL LETTER SEMESTER `1 OF 2016 Dear Student Assignment 1 has been marked and this serves as feedback on the assignment. I have included

More information

Research Methods Carrie Williams, (E-mail: Carrie.Williams@nnsa.doe.gov), Grand Canyon University

Research Methods Carrie Williams, (E-mail: Carrie.Williams@nnsa.doe.gov), Grand Canyon University Research Methods Carrie Williams, (E-mail: Carrie.Williams@nnsa.doe.gov), Grand Canyon University ABSTRACT This paper discusses three common research approaches, qualitative, quantitative, and mixed methods,

More information

MRS Diploma in Market & Social Research Practice Full Syllabus & Assessment Guidelines

MRS Diploma in Market & Social Research Practice Full Syllabus & Assessment Guidelines MRS Diploma in Market & Social Research Practice Full Syllabus & Assessment Guidelines Effective from June 2012 Assessment With members in more than 60 countries, MRS is the world s leading authority on

More information

GRENOBLE ECOLE DE MANAGEMENT Doctorate of Business Administration Program PRELIMINARY RESEARCH PROPOSAL TEMPLATE

GRENOBLE ECOLE DE MANAGEMENT Doctorate of Business Administration Program PRELIMINARY RESEARCH PROPOSAL TEMPLATE GRENOBLE ECOLE DE MANAGEMENT Doctorate of Business Administration Program PRELIMINARY RESEARCH PROPOSAL TEMPLATE Name of the candidate First Name Last Name Certificate of authorship Please read carefully

More information

Publishing mixed-method research: A case example Leila Hurmerinta & Niina Nummela. Turku School of Economics

Publishing mixed-method research: A case example Leila Hurmerinta & Niina Nummela. Turku School of Economics Publishing mixed-method research: A case example Leila Hurmerinta & Niina Nummela Turku School of Economics Aim of this presentation To discuss the challenges of publishing mixedmethod research with the

More information

Marketing Research for Decision Making Draft: February 22, 2011

Marketing Research for Decision Making Draft: February 22, 2011 Marketing Research for Decision Making Draft: February 22, 2011 Prerequisites: Marketing Management and Business Statistics This course assumes a good understanding of the basics of business statistics

More information

CUSTOMER FEEDBACK AND CONTRACTOR APPRAISAL IN CONSTRUCTION

CUSTOMER FEEDBACK AND CONTRACTOR APPRAISAL IN CONSTRUCTION CUSTOMER FEEDBACK AND CONTRACTOR APPRAISAL IN CONSTRUCTION Liam Holder and Michael Coffey Department of Land and Construction Management, University of Greenwich Customer feedback is widely used by organisations

More information

MSc Innovation Management and Entrepreneurship

MSc Innovation Management and Entrepreneurship MSc Innovation Management and Entrepreneurship Programme Specification Primary Purpose Course management, monitoring and quality assurance. Secondary Purpose Detailed information for students, staff and

More information

James E. Bartlett, II is Assistant Professor, Department of Business Education and Office Administration, Ball State University, Muncie, Indiana.

James E. Bartlett, II is Assistant Professor, Department of Business Education and Office Administration, Ball State University, Muncie, Indiana. Organizational Research: Determining Appropriate Sample Size in Survey Research James E. Bartlett, II Joe W. Kotrlik Chadwick C. Higgins The determination of sample size is a common task for many organizational

More information

Observations. Overview. Why use it? Instructions for use. Who to use it with. When to use it

Observations. Overview. Why use it? Instructions for use. Who to use it with. When to use it Observations Overview Observations are a means of studying and gathering information on an activity: what happens, what someone does or how they behave. This technique can be best used to observe who is

More information

STRATEGIC DECISION-MAKING IN A PROFESSIONAL SERVICE FIRM

STRATEGIC DECISION-MAKING IN A PROFESSIONAL SERVICE FIRM STRATEGIC DECISION-MAKING IN A PROFESSIONAL SERVICE FIRM Paul Mark Wilson Currie and Brown, St. Brandons House, 29 Great George Street, Bristol, BS1 5QT, UK Mintzberg et al. s (1976) general model of the

More information

REGULATIONS AND CURRICULUM FOR THE MASTER S PROGRAMME IN INFORMATION ARCHITECTURE FACULTY OF HUMANITIES AALBORG UNIVERSITY

REGULATIONS AND CURRICULUM FOR THE MASTER S PROGRAMME IN INFORMATION ARCHITECTURE FACULTY OF HUMANITIES AALBORG UNIVERSITY REGULATIONS AND CURRICULUM FOR THE MASTER S PROGRAMME IN INFORMATION ARCHITECTURE FACULTY OF HUMANITIES AALBORG UNIVERSITY SEPTEMBER 2015 Indhold PART 1... 4 PRELIMINARY REGULATIONS... 4 Section 1 Legal

More information

Using interviews as research instruments

Using interviews as research instruments Using interviews as research instruments Annabel Bhamani Kajornboon Language Institute Chulalongkorn University Abstract Research differs in a number of aspects but they do have some commonalities. Many

More information

Outsourcing. Definitions. Outsourcing Strategy. Potential Advantages of an Outsourced Service. Procurement Process

Outsourcing. Definitions. Outsourcing Strategy. Potential Advantages of an Outsourced Service. Procurement Process CIPS takes the view that the outsourcing of services to specialist providers can often lead to better quality of services and increased value for money. Purchasing and supply management professionals should

More information

Investigating Effective Lead Generation Techniques

Investigating Effective Lead Generation Techniques Investigating Effective Lead Generation Techniques by BNET Editorial There is always some degree of turnover in any customer base. To keep a business growing, it is essential to generate new prospective

More information

A paper presented at the Annual Conference of the Australian Association for Research in Education, Newcastle, N.S.W.

A paper presented at the Annual Conference of the Australian Association for Research in Education, Newcastle, N.S.W. EVALUATION OF GRADUATE NURSE PROGRAMS Bruce Waldrip Darrell Fisher Allan Harrison & Grady Venville Curtin University, Perth A paper presented at the Annual Conference of the Australian Association for

More information

APB ETHICAL STANDARD 5 NON-AUDIT SERVICES PROVIDED TO AUDIT CLIENTS

APB ETHICAL STANDARD 5 NON-AUDIT SERVICES PROVIDED TO AUDIT CLIENTS APB ETHICAL STANDARD 5 NON-AUDIT SERVICES PROVIDED TO AUDIT CLIENTS (Re-issued December 2004) Contents paragraph Introduction 1-4 General approach to non-audit services 5-38 Identification and assessment

More information

IKI80050T: Metodologi Penelitian

IKI80050T: Metodologi Penelitian IKI80050T: Metodologi Penelitian Research Methods & Design Zainal Hasibuan & Ruli Manurung Magister Teknologi Informasi Fasilkom UI Zainal Hasibuan & Ruli Manurung MTI Fasilkom UI IKI80050T 2009/2010 Ganjil

More information

Evaluation: Designs and Approaches

Evaluation: Designs and Approaches Evaluation: Designs and Approaches Publication Year: 2004 The choice of a design for an outcome evaluation is often influenced by the need to compromise between cost and certainty. Generally, the more

More information

Qualitative Research

Qualitative Research Qualitative Research What is Qualatative Research? 1 takes place in a natural setting researcher goes to the site of the participant to conduct the research uses multiple methods that are interactive and

More information

Writing a Qualitative Research Proposal. When to use qualitative methods Qualitative methods should be used when the aim is to:

Writing a Qualitative Research Proposal. When to use qualitative methods Qualitative methods should be used when the aim is to: Research Design Service London Writing a Qualitative Research Proposal When to use qualitative methods Qualitative methods should be used when the aim is to: Investigate complex phenomena that are hard

More information

IT Outsourcing. Third Time Lucky? Winter 2014/15 INSIGHTS

IT Outsourcing. Third Time Lucky? Winter 2014/15 INSIGHTS INSIGHTS IT Outsourcing Third Time Lucky? Coeus Consulting looks at whether the emerging third generation sourcing models are the end of the journey or is a fourth generation on the way? Winter 2014/15

More information

2014 STUDIES IN ORIENTATION AND MOBILITY AT THE RIDBC RENWICK CENTRE

2014 STUDIES IN ORIENTATION AND MOBILITY AT THE RIDBC RENWICK CENTRE 2014 STUDIES IN ORIENTATION AND MOBILITY AT THE RIDBC RENWICK CENTRE Welcome to the RIDBC Renwick Centre. The RIDBC Renwick Centre is a centre for research, professional training, and continuing professional

More information

Financial and Commercial Services HIRE OF MANAGEMENT IT/IS CONSULTANTS

Financial and Commercial Services HIRE OF MANAGEMENT IT/IS CONSULTANTS Financial and Commercial Services HIRE OF MANAGEMENT IT/IS CONSULTANTS Table of Contents Contents INTRODUCTION... 2 1. DEFINING MANAGEMENT CONSULTANCY... 2 2. KEY SUCCESS FACTORS... 3 3. THE PROJECT APPROACH

More information

Focus Groups Procedural Guide

Focus Groups Procedural Guide Focus Groups Overview The Focus Group is an exploratory research method used to help researchers gather indepth, qualitative information of their participants' attitudes and perceptions relating to concepts,

More information

in nigerian companies.

in nigerian companies. Information Management 167 in nigerian companies. Idris, Adekunle. A. Abstract: Keywords: Relationship Marketing, Customer loyalty, Customer Service, Relationship Marketing Strategy and Nigeria. Introduction

More information

Zainab Zahran The University of Sheffield School of Nursing and Midwifery

Zainab Zahran The University of Sheffield School of Nursing and Midwifery Understanding advanced nursing practice: perspectives from Jordan RCN-The 2010 International Nursing Research Conference Zainab Zahran The University of Sheffield School of Nursing and Midwifery Aims and

More information

FINANCIAL AND MANAGEMENT ACCOUNTING PRACTICES AMONG SMALL AND MEDIUM ENTERPRISES IN MALAYSIA

FINANCIAL AND MANAGEMENT ACCOUNTING PRACTICES AMONG SMALL AND MEDIUM ENTERPRISES IN MALAYSIA FINANCIAL AND MANAGEMENT ACCOUNTING PRACTICES AMONG SMALL AND MEDIUM ENTERPRISES IN MALAYSIA Che Ruhana Isa (PhD), cruhana@um.edu.my Zakiah Saleh (PhD), Noor Sharoja Sapiei ABSTRACT In the current business

More information

BSBHRM602A Manage human resources strategic planning

BSBHRM602A Manage human resources strategic planning BSBHRM602A Manage human resources strategic planning Release: 1 BSBHRM602A Manage human resources strategic planning Modification History Unit Descriptor This unit describes the performance outcomes, skills

More information

MKTG 5700 CONTEMPORARY MARKETING CONCEPTS (PMBA) College of Business Administration University of Missouri-St. Louis Fall 2010

MKTG 5700 CONTEMPORARY MARKETING CONCEPTS (PMBA) College of Business Administration University of Missouri-St. Louis Fall 2010 MKTG 5700 CONTEMPORARY MARKETING CONCEPTS (PMBA) College of Business Administration University of Missouri-St. Louis Fall 2010 Instructor Michael T. Elliott, D.B.A. Office 477 SSB/Tower Phone 314-516-5832

More information

Introduction to Research Methods and Applied Data Analysis Online module

Introduction to Research Methods and Applied Data Analysis Online module MODULE SPECIFICATION KEY FACTS Module name Introduction to Methods and Applied Data Analysis Online module Module code HRM011 School School of Health Sciences Department or equivalent Health Services and

More information

MINERALS COUNCIL OF AUSTRALIA

MINERALS COUNCIL OF AUSTRALIA MINERALS COUNCIL OF AUSTRALIA PROFESSIONAL DEVELOPMENT OPPORTUNITIES HIGHER DEGREE RESEARCH STUDENTS SUPPLEMENTAL SUBMISSION TO THE REVIEW OF AUSTRALIA S RESEARCH TRAINING SYSTEM SEPTEMBER 2015 TABLE OF

More information

Using Qualitative & Quantitative Research Methods to Answer your Research Questions

Using Qualitative & Quantitative Research Methods to Answer your Research Questions Using Qualitative & Quantitative Research Methods to Answer your Research Questions Elena T. Carbone, DrPH, RD, LDN Associate Professor, Department of Nutrition Director, Community-Engaged Research Program

More information

CASE STUDIES: Research Methods

CASE STUDIES: Research Methods Helpsheet Giblin Eunson Library CASE SUDIES: Research Methods Use this sheet to help you: understand the key elements of a case study write research-based case studies in eight steps develop awareness

More information

Research Design. Relationships in Nonexperimental Research. Nonexperimental Research Designs and Survey Research. Katie Rommel-Esham Education 504

Research Design. Relationships in Nonexperimental Research. Nonexperimental Research Designs and Survey Research. Katie Rommel-Esham Education 504 Nonexperimental Research Designs and Survey Research Katie Rommel-Esham Education 504 Research Design Research design deals with the ways in which data are gathered from subjects Relationships in Nonexperimental

More information

Nonexperimental Research Designs and Survey Research. Katie Rommel-Esham Education 604

Nonexperimental Research Designs and Survey Research. Katie Rommel-Esham Education 604 Nonexperimental Research Designs and Survey Research Katie Rommel-Esham Education 604 Research Design Research design deals with the ways in which data are gathered from subjects Relationships in Nonexperimental

More information

Summary of Study and Findings J. Lisa Stewart, Ph.D.

Summary of Study and Findings J. Lisa Stewart, Ph.D. BRIDGING THE GAP BETWEEN ENROLLMENT AND GRADUATION: AN EXPLORATORY STUDY OF RETENTION PRACTICES FOR NONTRADITIONAL UNDERGRADUATE STUDENTS ATTENDING FAITH-BASED INSTITUTIONS Summary of Study and Findings

More information

Relationship between on the Job Training and Employee s Performance in Courier Companies in Dar es Salaam, Tanzania

Relationship between on the Job Training and Employee s Performance in Courier Companies in Dar es Salaam, Tanzania Relationship between on the Job Training and Employee s Performance in Courier Companies in Dar es Salaam, Tanzania Dr. Nelson Jagero Senior Lecturer School of Post Graduate Studies Kampala International

More information

www.doncaster.gov.uk

www.doncaster.gov.uk Market Research It is essential that market research is undertaken to establish there is a need for childcare within a specified area and have knowledge of the local community that a business wishes to

More information

HOW TO BUILD A SUCCESSFUL MENTORING PROGRAM

HOW TO BUILD A SUCCESSFUL MENTORING PROGRAM HOW TO BUILD A SUCCESSFUL MENTORING PROGRAM A Framework for a Successful Mentoring Program It is often said that the most important work of a manager is the development of his or her employees. In addition

More information

Doctoral research in business and management

Doctoral research in business and management From the SelectedWorks of Peter Miller January 1, 2009 Doctoral research in business and management Peter Miller, Southern Cross University Available at: http://works.bepress.com/peter_miller/78/ Chapter

More information

Engineering Education Research Supervision: Communicating Expectation Using Supervisory and Student Learning Styles

Engineering Education Research Supervision: Communicating Expectation Using Supervisory and Student Learning Styles Engineering Education Research Supervision: Communicating Expectation Using Supervisory and Student Learning Styles Suriana Nasir 1, a and Alias Masek 2, b 1 Faculty of Technical and Vocational Education,

More information

How do I: Conduct Market Research?

How do I: Conduct Market Research? How do I: Conduct Market Research? Think the business needs some market research and not sure how to go about it? This guide will help you quickly answer these, understand the task ahead, its key elements

More information

Barriers to the implementation of Integrated Marketing Communications: The client perspective.

Barriers to the implementation of Integrated Marketing Communications: The client perspective. Barriers to the implementation of Integrated Marketing Communications: The client perspective. Discussions on Integrated Marketing Communications (IMC) in the academic and practitioner journals are gradually

More information

Understanding IT Management in SMEs

Understanding IT Management in SMEs Understanding IT Management in SMEs Paul Cragg, Annette Mills and Theek Suraweera University of Canterbury, Christchurch, New Zealand paul.cragg@canterbury.ac.nz Abstract: There is evidence in the IT literature

More information

Stage 3: Writing an Evaluation Report

Stage 3: Writing an Evaluation Report Stage 3: Writing an Evaluation Report Table of Contents SECTION 1: Executive Summary SECTION 2: Program Description SECTION 3: Evaluation Methodology SECTION 4: Findings SECTION 5: Interpretation and Reflection

More information

Evaluating the impact of Social Entrepreneurs: from deductive to inductive methods

Evaluating the impact of Social Entrepreneurs: from deductive to inductive methods Evaluating the impact of Social Entrepreneurs: from deductive to inductive methods Abstract Laura Fry, Mordechai (Muki) Haklay, Lea Esterhuizen This paper discusses current impact evaluation strategies

More information

Evaluation plan: A needs assessment evaluation of the suitability of elearning options in teaching hotel management

Evaluation plan: A needs assessment evaluation of the suitability of elearning options in teaching hotel management Evaluation plan: A needs assessment evaluation of the suitability of elearning options in teaching hotel management Prepared by Rachel Byars April 2009 Rachel Byars 2009 - Evaluation of elearning for Best

More information

PS 3318 RESEARCH METHODS IN PSYCHOLOGY-LEVEL 5 (Revised Fall 2015) 3/3/4

PS 3318 RESEARCH METHODS IN PSYCHOLOGY-LEVEL 5 (Revised Fall 2015) 3/3/4 DEREE COLLEGE SYLLABUS FOR: PS 3318 RESEARCH METHODS IN PSYCHOLOGY-LEVEL 5 (Revised Fall 2015) 3/3/4 PREREQUISITES: PS 1000 Psychology as a Natural Science PS 1001 Psychology as a Social Science PS 2147

More information

Research Methodology Module 1 Overview of Research and its Methodologies

Research Methodology Module 1 Overview of Research and its Methodologies A 2-Day Course at GMI Research Methodology Module 1 Overview of Research and its Methodologies Prof. Marzuki B. Khalid Director Center for AI and Robotics Universiti Teknologi Malaysia UTM Course Objectives

More information

P&SM: Partnering. CIPS Position on Practice

P&SM: Partnering. CIPS Position on Practice CIPS Position on Practice P&SM: Partnering An approach with an attitude (or management ethos) of openness, effective communication, trust, honesty, transparency, sharing, mutual benefit, close collaboration

More information

2016 STUDIES IN ORIENTATION AND MOBILITY AT THE RIDBC RENWICK CENTRE

2016 STUDIES IN ORIENTATION AND MOBILITY AT THE RIDBC RENWICK CENTRE 2016 STUDIES IN ORIENTATION AND MOBILITY AT THE RIDBC RENWICK CENTRE Welcome to the RIDBC Renwick Centre. The RIDBC Renwick Centre is a centre for research, professional training, and continuing professional

More information

School of Engineering and Applied Science. SE1500 Introduction to Business Management. Semester One 2008/9

School of Engineering and Applied Science. SE1500 Introduction to Business Management. Semester One 2008/9 Dr Kyle Bruce, Aston Business School Phone: (0121) 204 3038 Fax: (0121) 204 3306 Email: k.d.bruce@aston.ac.uk Office Hours: By appointment only INTRODUCTION School of Engineering and Applied Science Semester

More information

Assessment grid for Attainment Target 1: Scientific enquiry

Assessment grid for Attainment Target 1: Scientific enquiry Assessment grid for Attainment Target 1: Scientific enquiry Ideas and LEVEL 2 LEVEL 3 LEVEL 4 LEVEL 5 Pupils recognise that scientific ideas are Pupils describe (with examples) how based on. experimental

More information

Case study as a research strategy: Investigating extreme weather resilience of construction SMEs in the UK

Case study as a research strategy: Investigating extreme weather resilience of construction SMEs in the UK Case study as a research strategy: Investigating extreme weather resilience of construction SMEs in the UK Gayan Wedawatta School of the Built Environment, the University of Salford, UK g.s.d.wedawatta@edu.salford.ac.uk

More information

Application of multiplecase study method in doctoral dissertation. Dr Piotr Zaborek

Application of multiplecase study method in doctoral dissertation. Dr Piotr Zaborek Application of multiplecase study method in doctoral dissertation Dr Piotr Zaborek Presentation structure: 1. Outline of a real-life research problem faced while working on the doctoral thesis 2. Dilemmas

More information

Qualitative Interviews: When enough is. enough. research. Donna Bonde

Qualitative Interviews: When enough is. enough. research. Donna Bonde When enough is enough Donna Bonde research by design About this White Paper The purpose of this white paper is to guide market research professionals on how many interviews are needed in qualitative research.

More information

Developing an R Series Plan that Incorporates Mixed Methods Research

Developing an R Series Plan that Incorporates Mixed Methods Research Developing an R Series Plan that Incorporates Mixed Methods Research / 16 Developing an R Series Plan that Incorporates Mixed Methods Research primary mechanism for obtaining NIH grants to conduct mixed

More information

Writing a research proposal

Writing a research proposal Writing a research proposal The handout discusses the function, use and structure of a research proposal. It is designed to assist course-work and research students at AUT University. What is the function

More information

Introduction to Research Methods and Applied Data Analysis

Introduction to Research Methods and Applied Data Analysis MODULE SPECIFICATION KEY FACTS Module name Introduction to Research Methods and Applied Data Module code HRM001 School School of Health Sciences Department or equivalent Health Services Research and Management

More information

New Zealand Journal of Educational Studies. Vol. 49, No. 1, 2014

New Zealand Journal of Educational Studies. Vol. 49, No. 1, 2014 New Zealand Journal of Educational Studies. Vol. 49, No. 1, 2014 Research note: Cross-national comments on postgraduate education in research methods Lise Bird Claiborne, University of Waikato and Kathy

More information

In defence of post-course evaluations: Going beyond the smile sheet

In defence of post-course evaluations: Going beyond the smile sheet In defence of post-course evaluations: Going beyond the smile sheet Marguerite Foxon Florida State University Post course evaluation is equated with the 'Smile Sheet' in the minds of most trainers, and

More information