This chapter focused on the research design and method, and in carrying out the study. The chapter is discussed under the following headings:
· Design of Study
· Area of the Study
· Population of the Study
· Sample and Sampling Procedure
· Instrument for data collection validation of the instrument
· Reliability of the instrument
· Method of data collection
· Method of data analysis
Design of the Study
A survey research design is used in carrying out this study/ it involved the use o questionnaire in seeking information on the
role of accountant in a business corporation specifically Ebonyi State Transport Corporation.
Nwodu (2006) defines survey research as a method which focuses on a research sample derived from the entire population of the study/a researcher who employs the method therefore goes into the field and selects samples out of the entire population of the study. A researcher who employs the method therefore goes into the field and selects samples out of the entire population. According to Odo (2002) in Olua (2006) survey design is the one in which a group of people or items are studies by collecting data and analysis from only a few people or items considered to be a representative of the entire group survey design also explores semi-crude relationship among phenomena and can be used to investigate the characteristics of people, group or objects.
Area of the Study
The study is carried out in Ebonyi State, it covered only the head quarter of Ebonyi State Transport Corporation in Abakaliki local government area of Ebonyi state. The place was chosen because of its high concentration of business activities.
Population of the Study
The population of the study comprised of one hundred and twenty two (122) staff of Ebonyi state transport corporation precisely the head quarter in Abakaliki local government area of Ebonyi state. The staff comprises of the top, middle, senior and junior management of Ebonyi state transport corporation, Head quarter Abakaliki in Ebonyi state.
Sample and Sampling Procedure
According to Nwodu (2006), a sample is a part of the entire population that is selected for investigation. Due to inconveniences that can be caused to the management, limited time and prohibitive cost all the entire population therefore, can not be studied.
A simple random sampling technique was adopted and one hundred (100) staff were selected out of the entire population.
Instrument for Data Collection
The collection of data for the study was done through structured questionnaire. The questionnaire was administered face to face and was collected from the respondents by hands, so as to ensure safety of the questionnaire
According to Zactmad and Burgar self administration process, where by the respondents himself or herself reads the questions and records his answers the research questions and the without the assistance of the researcher. The questionnaire items were suitably structured to seek and provide relevant information that would be used collectively or individually to answer the research question.
A four point rating scale was provided and the respondents are received to rate as thus,
Strongly Agreed (SA) - Very Great Extent (VGE)
Agreed (A) - Great Extent (GE)
Disagreed (D) - Little Extent (LE)
Strongly disagreed (SD) - Very Little Extent (VLE)
Thus, this questionnaire has only one section “section A”. Consisting of questions that will seek answers to the research questions.
Validation of the Instrument
To ensure an effective validation of the instrument, the questionnaire was validated by (3) lecturers in the department of business education in Faculty of Education in Ebonyi State University, Abakaliki.
Reliability of the Instrument
To ensure an effective reliability of the used, the test method of determining the reliability of the instrument was used. The same instrument was administered twice on the interval of two (2) weeks to the respondents. The responses were co-related using the Peason product movement of correlation and the co-efficient is 0.68 which indicate the reliability of the instrument.
Method of Data Collection
The questionnaire was administered by the researcher and two other research assistant. It was distributed face to face by hand to the respondents and was also collected by hand immediately.
Method of Data Analysis
In analyzing the data collected, the raw score obtained from the respondents in the questionnaire was computed and analyzed using statistical mean and standard deviation. The mean was computed in respect to the response made by multiplying the frequency (f) of response under each response category by the assigned value and dividing the sum of the products (fx) by the number (N) of the response codes and their value as shown above are used in calculating the mean using the formular.
Mean (x) = EFx/N
Where = mean rating
Σfn = sum of values multiply by its scale
N = Number of respondents
Considering the rating scale of, 4, 3, 2, 1 the mean is calculated thus;
Also standard deviation response of the respondents was calculated using the formular
Therefore, in taking decision, any respondent response having a mean scale rating of above 2.50 and a standard deviation of above 1.29 is considered as accepted. While and response having a mean less than 2.50and a standard deviation of less than 1.29 is considered as rejected.