Methodology

Methodology

This research included a qualitative interview as the main prime data collection instrument.

Interviews can be used for variety kinds of purposes. It can be used as an effective primary data gathering method. This dissertation will adopt the semi-structured interviews as a tool. These interviews are often used in policy research. During the semi-structured interviewing, a guide which covers the questions and topics must be included. The data from this kind of interview will be presented in a conversational style. This method also employed when the researcher wants to collect deeply information and understand thoroughly the answers provided (Harrell, et al 2009). This interview lasts about 1 hour with a debriefing session at the end of the interview. Besides, the conversations also are recorded on a laptop.

For any of a research, an important part is determining the sample. In generally, if the questions of the research are appropriate, the ideal research effort would be randomly sample (Harrell, et al 2009)

For the sampling strategy, the industrial company provides me with a list of people who are admitting to participants in this interview. It also comes up with several places that the interview will take up. There are 20 accountants in this company and only 13 of them are willing to be interviewed, the rest of them are cancelled because of the work. Thus, the overall sample size for the study was 13 people, which represents the main weaknesses of the small scale study. This sample has implications for the generalisability of the study and it can not represent the overall situations of the industry, it can be indicative only.

Semi-structured interview involves lots of open-ended questions according to the relevant topics. This kind of method provides more opportunities for both interviewers and interviewee to discuss topics in detail. If the interviewee has some difficulties to answer a certain question or just provide a brief response, the interviewers can encourage the interviewees to consider the question further. In a semi-structured interview, the interviewer also has the freedom to investigate more based on the original response. Semi-structured interviews are especially useful when the scale of collecting information is pretty large. The main reasons that using the interviews is little knowledge are known in a certain field. However, the analyzing of the interview data from open questions are more complicated than other forms of questions, such as closed questions. Besides, rigorous preparation and well prepared is the guarantee of the conducting of semi-structured interview. Last but not the least, the development of the interview schedule, conducting the interview and analyzing the interview data are all needs to be careful consideration and preparation.

It is also important to obtaining the agreement of respondents for the study. In most cases, the agreement should be obtained in the form of writing. The interviewer has the obligation to explaining the importance of the study. Besides, the written invitation on letter headed paper which used to explain the purpose can enhance the credibility of the study and increase the response rates. However, such invitation should be guarantee the voluntary of participation. The interviewer should reassure the respondent of their confidentiality and anonymity and inform them that their identities will not be revealed in the final findings (Mathers, 2002).

There are some different types of questions. In general, descriptive questions require respondents to describe things and also ask people give some insight suggestions for areas that researchers are not considered. On the contrast, structured questions can help researchers have a better understanding towards relationship between things and categorize groups of like things.