SOLUTION: Saudi Electronic University Quantitative vs Qualitative Research Paper

Assignment Question(s):
(Marks. 5)
Differentiate between Quantitative vs. Qualitative research. Give examples from
the articles you have referred in assignment 1 (1.5 Points)
Q2. a. From the articles you referred in assignment 1 explain one of the quantitative
analysis used by the any author.
b. Explain, what is ANOVA and Regression Analysis and its use in research. (1.5 Points)
Q3. Bring out the steps in Conducting Experiments and their concerned design (1 Mark)
Q4. Explain interview methods and the areas of concern in conducting them (1 Mark)
Assignment Question(s):
(Marks. 5)
Q1 Activity: (2 Marks)
1a. Visit Saudi Digital Library using your student ID/ You can also search from Google and Choose at least
5 research articles on accounting in which you are interested and would like to investigate. You might have
observed that every article starts with an Abstract, explain in your words what is an abstract and how does
it help other researchers.
In most cases, an abstract is a brief summary of a research paper. A typical abstract is not too long and can
be 150 words but nor more than 300 words. An abstract is very critical because it helps researchers recall
main points in an article. An abstract also helps researches to get the essence or gist of an article or research
paper. For researchers, an abstract prepares them to follow and analyse the detailed information and
arguments in a paper.
1b. Write the title and author of each article and summarize the finding of each author in all the 5 articles
and write a critical comment on them.
Brusca Alijarde, I., & Montesinos Julve, V. (2014). Accrual financial reporting in the public sector: is
it a reality? Innovar, 24(54), 107-120.
Even though the modernization of accounting by governments has led to the adoption and implementation
of accrual financial reporting, several EUU countries the modified or cash methods for financial reporting.
Eventually, the authors report that both the accrual and cash methods could actually coexist. The
coexistence could however cause issues when it comes to the implementation of accrual financial
accounting. A significant finding in the study indicates that there is an increased correlation between the
economic result and current budgetary result. This therefore implies that the implementation of accrual
financial reporting has not been effectively implemented. The authors affirm that the implementation of
accrual system is not real but more formal in local entities. The duality of the two financial systems is a big
blow to the adoption of accrual financial reporting among many governments in the EU as it reduces the
practicality of the financial reporting. Without a doubt, it is true that the implementation of accrual
accounting among local authorities is more nominal than real. The authors however have not explained how
managers can change their perspective regarding the implementation of accrual financial systems in their
financial institutions.
Md, B. R., Sk, R. M., & Mirza, R. A. (2015). Effectiveness of accrual basis accounting as compared to
cash basis accounting in financial reporting. International Journal Of Multidisciplinary Research and
Development, 2(10), 467-473.
According to the authors there are two basis of accounting namely cash basis and accrual basis. The authors
collected data from 12 private firms and 300 executives over five years regarding their opinion on the
research topic. Nevertheless, the article is keen to establish the usefulness of accrual basis and the
limitations of cash basis accounting in financial reporting. Accrual basis is useful because it provides
financial information to stakeholders in the private sector. A significant finding is that in accrual accounting,
revenues and expenses are matched on the same income statement when the title is assigned to the buyer or
when the expenses expire. A limitation of the cash method is the fact that even the prepared financial
statements might not reflect a firm’s performance for a certain time. Another limitation is that once revenue
is received, a report must be made right away. This implies that a firm might end up paying taxes on the
gross amount. With the use of cash basis, there is less bookkeeping. Accrual basis provides data about cash
equivalents, cash payment and receipts while cash basis provides data only about receipts and cash payment.
Accrual basis makes group income and expenses as ordinary and extra ordinary but cash basis does not.
Accrual basis is more reliable when it comes to preparing financial statements since it outlines the real
fixtures of a firm’s financial position. Indeed, accrual basis of accounting is advantageous for both external
and internal information users. For this truly to happen I believe firms need to enhance their administrative
procedures and the IT system, something the article has not expounded on clearly.
Ohlson, J. A. (2014). Accruals: an overview. China Journal of Accounting Research, 7(2), 65-80.
Accrual system is a more superior way of tracking finances that include expenses and income in a business.
According to the article, accruals and growth can be termed as two ides of the same coin. When it comes to
the expected cash earnings, the growth has to be emulated by the accrual. While there is no such thing as
observable or real accrual, the article outlines that accrual can either inform or misinform depending on the
given circumstance. The complexity of the accounting and financial rules is one of the reasons that has
increased misinformation about accrual. The authors establish that accounting is reliant on accrual since
some liabilities and assets do not connect adequately with cash values. My comment on this article would be
to express my satisfaction with the research carried by the authors. However, I would like to know more
about how to assess the usefulness and practicality of accrual because the article has failed to consider that.
Peter Van Der Hoek, M. (2005). From cash to accrual budgeting and accounting in the public sector:
The Dutch experience. Public Budgeting & Finance, 25(1), 32-45.
According to the authors, governments used to deploy both cash-based accounting systems and input-based
budgeting systems. Nevertheless, the article argues that the above-mentioned systems do not offer critical
information for governments operate effectively and efficiently. The accounting systems and accrual-based
budget systems are quite common in the Netherlands. This has necessitated several countries to make a shift
towards accrual accounting from a cash-based system. The article affirms that the Dutch central government
utilizes a mixed cash/commitment system but later in 2001 shifted towards the accrual accounting system.
The Dutch government wanted to move towards a more result-oriented government hence the adoption of
the accrual accounting system. The author report that nearly half of the OECD member states during
financial reporting make use of accrual accounting. Finally, countries that made a shift to accrual system
have multiple goals in common but tend to have differences in the way they have implemented and designed
the new system. This is such an elaborate piece regarding the shift from a cash to an accrual budgeting
system. Why have the authors dwelt so much on the shift from cash method to accrual method in the public
sector at the expense of the private sector?
Zarandi, H., Ghafari, E., Arab, M., & Mozdabadi, S. (2013). Accrual-Based Accounting System
versus Cash-Based Accounting: An empirical study in municipality organization. Management
Science Letters, 3(1), 251-256.
The article affirms that they are times when people and business have the desire to acquire a good
accounting system. Before choosing any accounting system, it is paramount to weigh all the advantages and
disadvantages prior to making a decision. The authors claim that the accrual and cash methods are two
distinct financial accounting techniques of keeping track of expenses and income of a business. The study
findings reveal that accrual system is advantageous because it is reliable relevant, understandable and
comparable. The accrual system are quite popular in the EU and the move to the accrual accounting from
the cash method was initiated by the UK central government in the early 1990s. Why is it outlined from the
article that the accrual method is preferable? Is it because it is a superior system when it comes to financial
reporting in different municipalities, businesses and governments?
1c. Develop one Question/ Topic of your own based on all the comment you made from the summary
Why is accrual basis accounting important in financial reporting?
2. Research proposals includes: 1. Title, 2. Abstract, 3. Issues, 4. Objectives, 5. Literature, 6.
Method, 7. Benefits.
Write down a research proposal on the question developed in Q1. (1.5 Marks)
The Benefits of Accrual basis in Accounting
When it comes to accounting, accrual basis is a financial technique used to record transactions expenses
when incurred and revenue when it is earned. In most cases, accrual basis mandates the use of bad debts,
allowances and even inventory obsolescence. An effective and illustrative example of accrual accounting is
to record revenue immediately the customer issues a related invoice. Unlike the cash basis, accrual basis is
advantageous and superior because it ensures that related expenses are matched with revenues. This in turn
ensures that the impacts of a business transaction can be witnessed within a given reporting period. Accrual
basis is considered beneficial because it provides a detailed and in-depth insight into the finances of a any
given organization. Compared to the cash basis used in financial reporting and accounting, accrual basis of
accounting is beneficial because it a better long-term view in terms of financial wellbeing. Firms that want
to monitor the cash flows are often encouraged to employ accrual basis because this financial method
ensures that there is a clear picture of the entire cash flows in an organization. The aim of this paper is to
investigate and establish the benefits of accrual basis in comparison to the cash basis of accounting.
There are various issues regarding the study topic and they include:
1. Some small businesses lack the required staff to manage the accrual basis method of accounting.
2. Accrual basis often needs monthly reporting and this can be exhausting.
3. Businesses are bound to pay more in taxes because they are needed to report the income as soon as
the sale is incurred. Therefore, business end up paying a lot of money in taxes for cash it has yet to
1. To determine the benefits of accrual accounting.
2. To establish the usefulness of accrual basis in comparison to cash basis.
Accrual accounting is a popular accounting technique. This technique is quite famous in countries that are
member states of the European Union. For instance, the United Kingdom and the Netherlands made a shift
from the cash method to the accrual basis of accounting to ensure monitor cash flows and increase financial
transparency (Peter Van Der Hoek, 2005). According to Zarandi et al. (2013), their study findings reveal
that accrual system is advantageous because it is reliable relevant, understandable and comparable. Ohlson
(2014) further believed that accounting is reliant on accrual since some liabilities and assets do not connect
adequately with cash values. This statement is critical and will be used in this research to highlight the fact
that accrual accounting is reliable because it provides a connection with cash values. The article by Ohlson
(20140 will be used to explain the fact that accrual basis is superior to cash basis because it is reliable and
hence utilized by many municipalities and governments. Md, Sk, and Mirza, (2015) contribute to the
literature by arguing that accrual basis provides data about cash equivalents, cash payment and receipts
while cash basis provides data only about receipts and cash payment.
The study will employ the qualitative research method. This will include scheduled interviews,
questionnaire, surveys and even case studies. The data collected via these methods will be used to inform
the findings of this study.
The study is quite significant. One of the significant is that the findings will be used to encourage business
to implement accrual accounting to ensure efficiency when in financial reporting. Another benefit of the
study is the fact that it will be used to improve bookkeeping and record cash flows effectively.
3. Data collection depends upon the choice of research method adopted like: 1. The research
question, 2. Data access and 3. What the researcher wants to do.
Develop at least 10 questions on the objectives you created in your proposal to collect data/
Survey. (1Mark)
1. Why is accrual accounting considered beneficial and superior to cash basis?
2. Why is accrual accounting common in the EU?
3. Would you rather employ accrual accounting or cash accounting? Explain
4. Why is accrual -basis considered superior to cash basis?
5. How can you explain the usefulness of accrual accounting?
6. Why is it that managers find it hard to implement the use of accrual accounting?
7. How long does it take to make a successful transition towards accrual basis accounting?
8. In its practicality, why does accrual accounting require bad debts?
9. Is it a wise move to initiate fiscal policy that would advocate for the implementation of accrual
10. Other than improving cash flows, what other advantages is accrual accounting associated with?
4. The trade-off between reliability and construct validity has been referred to between
internal/external validity. Explain them. (0.5 Marks)
In the trade- off between external and internal validity better external validity usually comes at the expense
of internal validity and vice versa. In the trade off, the type of study chosen by a researcher is often
reflective of the research priorities. Some researchers claim that a higher external validity only comes at the
cost of internal validity.

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