MASTERS IN ACCOUNTING AND FINANCE
SUBJECT - RESEARCH METHODOLOGY FACULTY NAME – DR. ASHWINI BAGKAR
MS. SWETA PATEL
Module 4
1. What is a layout of the research report?
2. Explain the essentials of the good report writing.
3. Which are the different references and citation methods?
4. What is the importance of good research report?
1. What is a layout of the research report?
The layout of the report designates what the research report should contain. A comprehensive layout of
the research report should comprise (A) Preliminary pages; (B) the main text; and (C) the end matter. It is
also primarily necessary to understand the contents of any thesis or dissertation or paper.
► Purpose of study: Research is one direction oriented study. He should discuss the problem of his
study. He must give background of the problem. He must lay down his hypothesis of the study.
Hypothesis is the statement indicating the nature of the problem. He should be able to collect
data, analyze it and prove the hypothesis. The importance of the problem for the advancement
of knowledge or removed of some evil may also be explained. He must use review of literature
or the data from secondary source for explaining the statement of the problems.
► Significance of study: Research is re-search and hence the researcher may highlight the earlier
research in new manner or establish new theory. He must refer earlier research work and
distinguish his own research from earlier work. He must explain how his research is different and
how his research topic is different and how his research topic is important. In a statement of his
problem, he must be able to explain in brief the historical account of the topic and way in which
he can make and attempt. In his study to conduct the research on his topic.
► Review of Literature: Research is a continuous process. He cannot avoid earlier research work.
He must start with earlier work. He should note down all such research work, published in
books, journals or unpublished thesis. He will get guidelines for his research from taking a review
of literature. He should collect information in respect of earlier research work.
► Methodology: It is related to collection of data. There are two sources for collecting data;
primary and secondary. Primary data is original and collected in field work, either through
questionnaire interviews. The secondary data relied on library work. Such primary data are
collected by sampling method. The procedure for selecting the sample must be mentioned. The
methodology must give various aspects of the problem that are studied for valid generalization
about the phenomena. The scales of measurement must be explained along with different
concepts used in the study. While conducting a research based on field work, the procedural
things like definition of universe, preparation of source list must be given. We use case study
method, historical research etc. He must make it clear as to which method is used in his research
work. When questionnaire is prepared, a copy of it must be given in appendix.
► Interpretation of data: Mainly the data collected from primary source need to be interpreted in
systematic manner. The tabulation must be completed to draw conclusions. All the questions are
not useful for report writing. One has to select them or club them according to hypothesis or
objectives of study.
► Conclusion/Suggestion: Data analysis forms the crux of the research problem. The information
collected in field work is useful to draw conclusions of study. In relation with the objectives of
study the analysis of data may lead the researcher to pin point his suggestions. This is the most
important part of study. The conclusions must be based on logical and statistical reasoning. The
report should contain not only the generalization of inference but also the basis on which the
inferences are drawn. All sorts of proofs, numerical and logical, must be given in support of any
theory that has been advanced. He should point out the limitations of his study.
► Bibliography: The list of references must be arranged in alphabetical order and be presented in
appendix. The books should be given in first section and articles are in second section and
research projects in the third. The pattern of bibliography is considered convenient and
satisfactory from the point of view of reader.
► Appendices: The general information in tabular form which is not directly used in the analysis of
data but which is useful to understand the background of study can be given in appendix.
2. Explain the essentials of the good report writing.
The report provides factual information depending on which decisions are made. So everyone should
take conscious steps to ensure that a report has all the essential qualities which turn it into a good
report.
We know that a report is a written document that shows information in an organized way using a specific
format and presentation. The audience and objective are specific for a report.
So, writing a qualitative report may be a hard nut to crack. But not for those who know the essential
characteristics of a good report. Because it helps to judge them what the qualities are present in their
report.
a. Precision - In a good report, the report writer is very clear about the exact and definite purpose
of writing the report. His investigation, analysis, recommendations and others are directed by
this central purpose.
b. Accuracy of Facts - Information contained in a report must be based on accurate facts. Since
decisions are taken based on report information, any inaccurate information or statistics will lead
to a wrong decision. It will hamper to ensure the achievement of the organizational goal.
c. Relevancy - The facts presented in a report should not be only accurate but also be relevant.
Irrelevant facts make a report confusing and likely to be misleading to make a proper decision.
d. Reader-Orientation - While drafting any report, it is necessary to keep in mind about the person
who is going to read it. That's why a good report is always reader oriented.
e. Reader's knowledge and level of understanding should be considered by the writer of the report.
Well, reader-oriented information qualifies a report to be a good one.
f. Simple Language - Simplicity is the best for anything. It is just another essential feature of a good
report. A good report is written in simple language avoiding vague and unclear words. The
language of the report should not be influenced by the writer's emotion or goal. The message of
a good report should be self-explanatory. A good reporter should be careful of using simple
sentences instead of using a complex sentence in the narration of facts.
g. Conciseness - A good report should be concise but it does not mean that a report can never be
long. It avoids unnecessary detail and includes everything which are significant and necessary to
present proper information.
h. Grammatical Accuracy - A good report is free from errors. Any faulty construction of a sentence
may make its meaning different to the reader's mind. And sometimes it may become confusing
or ambiguous. If a report is not accurate grammatically, then it will lost its usefulness to its users.
So, while writing a report, a reporter should keep in head about the grammatical accuracy of his
writing.
i. Unbiased Recommendation - Recommendation on report usually make effect on the reader
mind. So, if recommendations are made at the end of a report, they must be impartial and
objective. They should come as logical conclusion for investigation and analysis. A reporter
should try to use universal and proven truth in his report rather than using the concept which is
not yet established or completed.
j. Clarity - Clarity depends on proper arrangement of facts. A good report is absolutely clear.
Reporter should make his purpose clear, define his sources, state his findings and finally make
necessary recommendation. To be an effective communication through report, A report must be
clear to understand for making communication success.
k. Attractive Presentation - Presentation of a report is also a factor which should be consider for a
good report. A good report provides a catchy and smart look and creates attention of the reader.
Structure, content, language, typing and presentation style of a good report should be attractive
to make a clear impression in the mind of its reader.
l. Complete Information - A good report shown important information. Most of this information
are analyzed as the basis of importance. A good reporter has to show the skill in such cases
efficiently. A good reporter should show information as importance and not much so that the
report become useless or vague but it should give the read a completeness feeling.
m. Positivity - A good report should have the positivity. It should narrate the positive statement
instead of showing negative one. Showing positivity in report helps to observe the issue
positively which is covered in a report.
3. Which are the different references and citation methods?
• APA (American Psychological Association)
APA in-text citation style uses the author's last name and the year of publication, for example:
(Field, 2005). For direct quotations, include the page number as well, for example: (Field, 2005, p.
14). For sources such as websites and e-books that have no page numbers, use a paragraph
number. APA citation style has two parts. In-text citation - which points to the source from which
the writer is drawing, and the full reference list at the end of the paper.
• CMS (Chicago Manual Style)
CMS, which stands for Chicago Manual of Style, has two different citation systems: the
Notes-Bibliography System (NB), which is used in the arts and humanities, and the Author-Date
System (AD), which is used in physical, natural, and social sciences. The NB system uses a
footnote/endnote citation style that includes a superscript (raised) number in the text to direct
readers to a footnote at the bottom of the page or to an endnote at the end of the paper. The AD
system uses parenthetical citations similar to APA Style.
• MLA (Modern Language Association)
MLA style is a referencing method developed by the Modern Language Association. It consists of
two parts: a brief in-text citation in the body of your essay and a detailed list of the “Works Cited”
at the end of the work. The following guidelines apply to any type of source, in any format.
4. What is the importance of good research report?
A research report typically serves as a first-hand document account of the investigation process and is
considered an accurate source of information. A well-written research report provides you a summary of
the research process that provides you with all the information about the main areas in the research
process.
Report writing in research methodology must be considered an integral part of the whole research
process. Once writing a research report becomes a part and parcel of the process, the essence of
research is effectively communicated.
► A detailed oral or written presentation that is readily understood by and accessed by the
researchers and other communities.
► Conveys the purpose, findings and whole result of the study to interested persons.
► Considered one of the major components of the research study that aims at knowledge transfer.
► Well serves the purpose of research by effectively communicating to others.
► Perfect to identify the knowledge gaps that can be investigated in the future.
► A brief report that drafts the important information precisely and accurately so that it doesn’t
take much time to write a research report.
a. Communicate findings: Research reports provide a clear and concise summary of the findings
and conclusions of a study.
b. Provide evidence: Research reports present evidence to support or refute a hypothesis, theory,
or claim.
c. Promote transparency: Research reports provide a transparent and systematic account of the
research methods used, making it possible for other researchers to replicate the study.
d. Inform decision-making: Research reports can be used to inform policy decisions, program
planning, and resource allocation.
e. Identify gaps in knowledge: Research reports can identify gaps in knowledge that require further
research, leading to the development of new research questions and studies.
f. Contribute to the field: Research reports can contribute to the field of study by advancing
knowledge and understanding, and by building on previous research.
g. Promote collaboration: Research reports can promote collaboration among researchers,
institutions, and stakeholders by sharing research findings and encouraging discussion.
h. Validate research: Research reports undergo a peer-review process that helps to validate the
research and ensure its quality and accuracy.
i. Support funding applications: Research reports can be used to support funding applications,
demonstrating the need and potential impact of a proposed study.
j. Facilitate teaching and learning: Research reports can be used as teaching materials to facilitate
learning and understanding of research methods and findings.
k. Promote academic achievement: Research reports are often used as a metric of academic
achievement, helping students to develop critical thinking, writing, and research skills.
l. Contribute to societal progress: Research reports can contribute to the progress of society by
addressing important social, economic, and environmental issues, and by developing solutions to
complex problems.
In conclusion, research reports are important because they communicate findings, provide evidence,
promote transparency, inform decision-making, identify gaps in knowledge, contribute to the field,
promote collaboration, validate research, support funding applications, facilitate teaching and learning,
promote academic achievement, and contribute to societal progress. By producing high-quality research
reports, researchers can advance knowledge and contribute to the betterment of society.
