# This concerned with the structuring of an investigation

This part comprises of the

examination strategy and the methodology utilized in the sourcing, gathering,

investigation and translation of information that will be required for look

into the research. Prior to a decent research work should be possible there is

requirement for the researcher to state unmistakably the strategies and

methodology received in social affair his actualities. It is likewise

applicable to clarify the populace that is include in the exploration work and

the portrayal received in gathering the information got about the effect of

Information Technology innovation on bookkeeping framework and its impact on

SMEs.

3.1 RESEARCH DESIGN

According to Ojo (2003), “research

design is concerned with the structuring of an investigation for the purpose of

identifying the relevant variables and their relationships to one another”.

The research design refers to the

general methodology that you incorporate the distinctive parts of the study in

a rational and logical way, in this manner, guaranteeing you will adequately

address the research problem; it constitutes the outline for the gathering,

estimation, and analysis of data. Research problem decides the kind of outline

you should utilize, not the other way around, De vaus (2001).

The purpose of a research design is

to provide answers to research questions or problems Ebohon, (2007). It is a

valuable device, which fills in as a guide amid the data accumulation and

analysis processes. The research is based on the analysis of information given

in the questionnaire shared to some selected individuals to accumulate enough

data to derive at a sensible conclusion toward the finish of the research.

3.2 POPULATION OF THE STUDY

The population of this study is all

the individuals operating on a Small and Medium scale Enterprises in Nigeria.

3.3

SAMPLE SIZE AND SAMPLE TECHNIQUE

Sample techniques are the

methodologies connected by analysts amid the measurable testing process. The

sample size of this research work is individuals operating on a Small and Medium

Enterprises scale in Nigeria. The researcher used the non-probability sampling

technique which is the convenience or accidental method of sampling. Yard

sampling can be used in the sample size determination. Yard formula is a

statistical formula that deals with the application of normal approximation

with 95% level of confidence and 5% of terror tolerance. The formula is shown

below:

n =

Where:

n= Sample size.

N= population.

a2 =level of significance.

The yards formula cannot be used in this

research because the population size is unknown. Therefore, we adopt the

formula posed by Avwokeni (1999, 2003). This formula helps us to determine the

sample size for the research when the population is unknown. The formula is

shown below:

Where: n= Sample size

= Margin of sampling

error which is taken as 0.05

n = 100 respondents

3.4

DATA GATHERING METHOD

The data collection method used by

the researcher is the survey research method. Survey

research is defined as “the collection of information from a sample of

individuals through their responses to questions” Check & Schutt

(2012). Survey research may utilize an assortment of data accumulation

techniques with the most well-known being questionnaires and interviews. In the

cause of this study the gathering tool that will be used is questionnaire.

3.4.1

SOURCES OF DATA

The data used for this

research comprises both primary and secondary data. They include:

Primary

Data

Primary data is the

information that you gather particularly with the end goal of your research

project. An advantage of primary data is that it is particularly customized to

your research needs. A disadvantage is that it is costly to get. The primary

source of data was generated through administration of questionnaire. The use

of questionnaire was adopted because of the ease of dissemination, collection

and analysis.

Secondary

Data

Secondary data was obtained

from published documents such as journals, articles, textbooks and past

projects. According to Ojo (2005), Secondary data “refers to data which have

been gathered earlier for some other purpose”. The secondary sources of data used

by the researcher to compliment the primary sources include articles, journals,

textbooks, newspapers and past project of students.

3.5 RESEARCH INSTRUMENT AND

DESIGN

The instrument used for

collecting data for the purpose of this research is the questionnaire.

Questionnaire is the list of a research or study questions asked to

respondents, and intended to extract particular data. It fills four fundamental

needs: to gather the fitting information, make information equivalent and

manageable to analysis, limit inclination in figuring and making inquiry, and

to make questions connecting with and changed.

3.5.1 DESCRIPTION OF

QUESTIONNAIRE

The questionnaire was

prepared and constructed to give precise and concise answer relevant to the

study through close-ended or structured questions. They contain personal and

non-personal data. The questions contained in the questionnaire were derived

from the research questions, research objectives, the hypothesis for testing,

and the statement of research problem. The questionnaire begins with

introduction, personal characteristic of the respondents, and substantive

questions. The response categories were restricted to closed response (yes or

no). The tick-box questions were just yes or no.

3.6 VALIDITY AND RELIABILITY OF RESEARCH INSTRUMENT AND

DESIGN

Validity refers to the

credibility or trustworthiness of the research. Also, it is the degree to which

an idea, conclusion or estimation is all around established and compares

precisely to this present reality. The validity test utilized for this

exploration is the substance validity. Content validity suggests that the

substance of the scale relates to the substance of the state of mind framework

and that they are sufficiently thorough to cover the full range of the subject

matter. Content validity essentially makes the inquiry; is the substance of the

research test or measure significant to the characteristic being measured,

Osuagwu (2006).

Reliability refers to the repeatability of

discoveries. It the degree to which the outcome of a measurement, calculation,

or specification can be depended on to be accurate. The instrument of

measurement (questionnaire) can be administered through personal contact, mail,

postal services or other means. For the purpose of this study, personal contact

method will be used.

Cronbach alpha’s reliability test was used

here, the formula for this test is:

k/(k-1)*1-(sum of item variances/total

scale variance

Where:

K= number of items

In this test, the co-efficient ranges from 0

to 1, the higher the co-efficient the higher the reliability of the generated

scale. If the reliability coefficient is more than 70% then the research

instrument is reliable.

3.7 DATA ANALYSIS METHOD

The data collected for this

research work will be analyzed with the aid of manual and electronic

application such as the Statistical Package for Social Sciences (SPSS).

Analysis will be carried out with major use of tables, bar charts, mean, median

and standard deviation for further interpretation of data employed in the

course of the study.

The statistical parametric test to be used

for the analysis of data is regression. This is because it is an impact

measuring statistic; it is used to determine the effect of a dependent variable

(Computerized Accounting System) on the independent variable (performance on

SMEs). Regression analysis is a set of statistical processes for estimating the relationships

among variables. It includes many techniques for modeling and analyzing several

variables, when the focus is on the relationship between a dependent variable and one or more independent

variables.

The Assumptions underlying the use or

regression includes:

1.

The sample is

representative of the population for the inference prediction.

2.

The error is a random variable with

a mean of zero conditional on the explanatory variables.

3.

The independent

variables are measured with no error.

4.

The independent

variables are linearly independent,

i.e. it is not possible to express any predictor as a linear combination of the

others.

5.

The errors are uncorrelated,

that is, the variance–covariance

matrix of the errors is diagonal and

each non-zero element is the variance of the error.

6.

The variance of the

error is constant across observation. If not, weighted least squares or

other methods might instead be used.

The

linear regression equation is shown below:

Y= a + bX

Where,

X

and Y are the variables.

B

= the slope of the regression line

A=

the intercept point of the regression line and the Yaxis.

N=

number of values or element

X=

first score

Y=

second score

?XY= sum of the product of first and

second scores

?X= sum of first scores

?Y= sum of second scores

?X2= sum of square first

scoresThis part comprises of the

examination strategy and the methodology utilized in the sourcing, gathering,

investigation and translation of information that will be required for look

into the research. Prior to a decent research work should be possible there is

requirement for the researcher to state unmistakably the strategies and

methodology received in social affair his actualities. It is likewise

applicable to clarify the populace that is include in the exploration work and

the portrayal received in gathering the information got about the effect of

Information Technology innovation on bookkeeping framework and its impact on

SMEs.

3.1 RESEARCH DESIGN

According to Ojo (2003), “research

design is concerned with the structuring of an investigation for the purpose of

identifying the relevant variables and their relationships to one another”.

The research design refers to the

general methodology that you incorporate the distinctive parts of the study in

a rational and logical way, in this manner, guaranteeing you will adequately

address the research problem; it constitutes the outline for the gathering,

estimation, and analysis of data. Research problem decides the kind of outline

you should utilize, not the other way around, De vaus (2001).

The purpose of a research design is

to provide answers to research questions or problems Ebohon, (2007). It is a

valuable device, which fills in as a guide amid the data accumulation and

analysis processes. The research is based on the analysis of information given

in the questionnaire shared to some selected individuals to accumulate enough

data to derive at a sensible conclusion toward the finish of the research.

3.2 POPULATION OF THE STUDY

The population of this study is all

the individuals operating on a Small and Medium scale Enterprises in Nigeria.

3.3

SAMPLE SIZE AND SAMPLE TECHNIQUE

Sample techniques are the

methodologies connected by analysts amid the measurable testing process. The

sample size of this research work is individuals operating on a Small and Medium

Enterprises scale in Nigeria. The researcher used the non-probability sampling

technique which is the convenience or accidental method of sampling. Yard

sampling can be used in the sample size determination. Yard formula is a

statistical formula that deals with the application of normal approximation

with 95% level of confidence and 5% of terror tolerance. The formula is shown

below:

n =

Where:

n= Sample size.

N= population.

a2 =level of significance.

The yards formula cannot be used in this

research because the population size is unknown. Therefore, we adopt the

formula posed by Avwokeni (1999, 2003). This formula helps us to determine the

sample size for the research when the population is unknown. The formula is

shown below:

Where: n= Sample size

= Margin of sampling

error which is taken as 0.05

n = 100 respondents

3.4

DATA GATHERING METHOD

The data collection method used by

the researcher is the survey research method. Survey

research is defined as “the collection of information from a sample of

individuals through their responses to questions” Check & Schutt

(2012). Survey research may utilize an assortment of data accumulation

techniques with the most well-known being questionnaires and interviews. In the

cause of this study the gathering tool that will be used is questionnaire.

3.4.1

SOURCES OF DATA

The data used for this

research comprises both primary and secondary data. They include:

Primary

Data

Primary data is the

information that you gather particularly with the end goal of your research

project. An advantage of primary data is that it is particularly customized to

your research needs. A disadvantage is that it is costly to get. The primary

source of data was generated through administration of questionnaire. The use

of questionnaire was adopted because of the ease of dissemination, collection

and analysis.

Secondary

Data

Secondary data was obtained

from published documents such as journals, articles, textbooks and past

projects. According to Ojo (2005), Secondary data “refers to data which have

been gathered earlier for some other purpose”. The secondary sources of data used

by the researcher to compliment the primary sources include articles, journals,

textbooks, newspapers and past project of students.

3.5 RESEARCH INSTRUMENT AND

DESIGN

The instrument used for

collecting data for the purpose of this research is the questionnaire.

Questionnaire is the list of a research or study questions asked to

respondents, and intended to extract particular data. It fills four fundamental

needs: to gather the fitting information, make information equivalent and

manageable to analysis, limit inclination in figuring and making inquiry, and

to make questions connecting with and changed.

3.5.1 DESCRIPTION OF

QUESTIONNAIRE

The questionnaire was

prepared and constructed to give precise and concise answer relevant to the

study through close-ended or structured questions. They contain personal and

non-personal data. The questions contained in the questionnaire were derived

from the research questions, research objectives, the hypothesis for testing,

and the statement of research problem. The questionnaire begins with

introduction, personal characteristic of the respondents, and substantive

questions. The response categories were restricted to closed response (yes or

no). The tick-box questions were just yes or no.

3.6 VALIDITY AND RELIABILITY OF RESEARCH INSTRUMENT AND

DESIGN

Validity refers to the

credibility or trustworthiness of the research. Also, it is the degree to which

an idea, conclusion or estimation is all around established and compares

precisely to this present reality. The validity test utilized for this

exploration is the substance validity. Content validity suggests that the

substance of the scale relates to the substance of the state of mind framework

and that they are sufficiently thorough to cover the full range of the subject

matter. Content validity essentially makes the inquiry; is the substance of the

research test or measure significant to the characteristic being measured,

Osuagwu (2006).

Reliability refers to the repeatability of

discoveries. It the degree to which the outcome of a measurement, calculation,

or specification can be depended on to be accurate. The instrument of

measurement (questionnaire) can be administered through personal contact, mail,

postal services or other means. For the purpose of this study, personal contact

method will be used.

Cronbach alpha’s reliability test was used

here, the formula for this test is:

k/(k-1)*1-(sum of item variances/total

scale variance

Where:

K= number of items

In this test, the co-efficient ranges from 0

to 1, the higher the co-efficient the higher the reliability of the generated

scale. If the reliability coefficient is more than 70% then the research

instrument is reliable.

3.7 DATA ANALYSIS METHOD

The data collected for this

research work will be analyzed with the aid of manual and electronic

application such as the Statistical Package for Social Sciences (SPSS).

Analysis will be carried out with major use of tables, bar charts, mean, median

and standard deviation for further interpretation of data employed in the

course of the study.

The statistical parametric test to be used

for the analysis of data is regression. This is because it is an impact

measuring statistic; it is used to determine the effect of a dependent variable

(Computerized Accounting System) on the independent variable (performance on

SMEs). Regression analysis is a set of statistical processes for estimating the relationships

among variables. It includes many techniques for modeling and analyzing several

variables, when the focus is on the relationship between a dependent variable and one or more independent

variables.

The Assumptions underlying the use or

regression includes:

1.

The sample is

representative of the population for the inference prediction.

2.

The error is a random variable with

a mean of zero conditional on the explanatory variables.

3.

The independent

variables are measured with no error.

4.

The independent

variables are linearly independent,

i.e. it is not possible to express any predictor as a linear combination of the

others.

5.

The errors are uncorrelated,

that is, the variance–covariance

matrix of the errors is diagonal and

each non-zero element is the variance of the error.

6.

The variance of the

error is constant across observation. If not, weighted least squares or

other methods might instead be used.

The

linear regression equation is shown below:

Y= a + bX

Where,

X

and Y are the variables.

B

= the slope of the regression line

A=

the intercept point of the regression line and the Yaxis.

N=

number of values or element

X=

first score

Y=

second score

?XY= sum of the product of first and

second scores

?X= sum of first scores

?Y= sum of second scores

?X2= sum of square first

scores