Posted: December 28th, 2021

The Impact of Off-balance Sheet Accounting Standards on the UAE’s

The Impact of Off-balance Sheet Accounting Standards on the UAE’s Accountancy Sector
Methodology and Data Analysis

Shamma AlSuwaidi – H00269725
BUS 4926: Integrative Industry Project
October 29th, 2016: 2024 – Do my homework – Help write my assignment online

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Table of Contents
1.0 Research Methodology………………………………………………………………………..3
2.0 Sampling Method………………………………………………………………………………7
3.0 Data Analysis…………………………………………………………………………………..9
4.0 Conclusion……………………………………………………………………………………11
5.0 Safe Assign Score………………………………………………………………..…………..13
5.0 References……………………………………………………………………………………14
6.0 Appendix……………………………………………………………………………………..15

Methodology and Data Analysis
Research Methodology
Selection of Data Collection Methods and Sampling Approach
The choices of data collection tools as well as sampling approach depend on the ability to evaluate the various reasons in the research study. The data collection methods and tools including the use of interviews are appropriate in obtaining primary data and information to improve the collection data and research. The reasons for use of interviews are that it offers firsthand information and data. The accuracy of the interviews is useful in promoting the research study process. The selection of the selective sampling approach depends on the various factors including the skills and the experiences of the participants involved in the research study. The skills and experiences as well as their willingness to perform the functions were critical in selecting the selective sampling method. The choice of sampling and data collection approaches are critical in applying the method.
The assessment of the different research activities associated with the initial decisions in the research proposal and plan was critical in developing proper research objectives about the implications of off-balance sheet accounting standards and guidelines. The research proposal was well aligned with the research objectives and design that sought to develop major research objectives about the off-balance sheet accounting standards.
The study will apply and consider a descriptive interviewing methodology. The research will interview people in high positions to obtain the relevant information about the research study. The researcher will use both primary and secondary sources of information, for example, field visits and interviews, as well as the internet, websites, books, and magazines respectively. In the study, the mixed methods model is the most suitable tool as it provides a pragmatic research with the view to addressing the questions effectively (Barth, 2015 – Research Paper Writing Help Service). The mixed methodology includes both the quantitative and qualitative research approaches. The understanding of the off-balance sheet accounting standards relies on both qualitative and quantitative tools in addressing research problems.
The study will focus on collecting both numerical and text information for the further analysis. Quantitative research approaches include the experimental design for assessing the nature of the data collection. In its turn, the qualitative approach assesses an ethnographic research design and observation of the research study. In line, the mixed methods model is useful in providing diverse types of data that are crucial for one’s understanding of the research problem (Flick, 2015 – Research Paper Writing Help Service). The study starts with a wider interviewing approach that strives to generalize the study results to a definite population. The mixed research study is critical for apprehending both qualitative and quantitative information with the view to conducting the most relevant analysis.
In order to conduct interviews, the questions are designed in a systematic manner. It should be noted that some data are collected by a valid questionnaire that is usually approved by qualified researchers. Another part was not used in the analysis, as well as the interpretation of the research results and validation of research measures (Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013). Questionnaires for the research interviews are designed based on four qualitative measures, including comparability, reliability, and understandability that can be ranged on the scale from 0 to 100 and comprise 9 research questions. The reliability of the evidence will be assessed by interviewing qualified experts.
A mix of two research methods and data provides additional depth in terms of collaboration and allows overcoming the problems that are inherent to each research approach. One of the main benefits of employing the mixed research method is the potential of triangulation, namely, the use of different approaches including the methods, researchers, and sources of data in order to understand the same research problems (Taylor, Bogdan, & DeVault, 2015 – Research Paper Writing Help Service). The concept of triangulation allows individuals to understand some elements of a perspective accurately thanks to considering research questions from different perspectives.
The success of triangulation in the research on the off-balance sheet accounting standards will be highly helpful in the study. The mixed methods are appropriate for performing an individual research work and investigations (Parker, 2014: 2024 – Essay Writing Service. Custom Essay Services Cheap). The aim of the mixed research approach is to obtain the unique strengths of each model in order to offer a complete understanding of the issues; obviously, it is impossible in the case of using only one approach. The mixed method incorporates the strengths of the research questions and tools via a deep understanding of the data collection and analysis.
The research methodology includes both the data collection process and analysis research. The methods of the data collection include the interview questions, test and measurement, direct observation, focus group, and archival research approaches. All these tools can be divided into two ways including that the need for a certain form of interaction between the researcher and research participants and those not involved (Hopper & Bui, 2016: 2024 – Do my homework – Help write my assignment online). On the other hand, the primary techniques of the data collection comprise interviews among people in high positions and secondary data research approach. The research data and figures are obtained for evaluating the accessibility variables in the research study.
The accessibility variables are usually considered objective and independent from the research individuals. According to the philosophical viewpoint, the natural scientists suggest a positivist research approach for reflecting on the study. The positivism research approach requires a deductive research model (Barth, 2015 – Research Paper Writing Help Service). The major characteristics of the deductive research method include the following peculiarities: researchers use a structured research methodology in order to understand the research findings, research individuals are independent of the research study, and the concepts are operationalized in order to allow collecting research facts and data and measuring the same in a quantitative manner and research conclusions.
The secondary methodology of the research is the archival research approach. It will involve using data that were collected by past researchers, individuals, or other institutions. All research methods of the data collection can be grouped into quantitative and qualitative research approaches. The interview questions approach and archival data can be considered quantitative ones, while interview focus groups and direct observation are a part of the qualitative approach (Hurtt et al., 2013). Nevertheless, the archival data are supposed to be both qualitative and quantitative in nature. An interview questionnaire could provide some textual data by including open-ended research questions. In line, interviews might create numerical data by asking respondents relevant research questions.
Moreover, methods of the data collection and the combination of the research methods can be applied to a certain research that is consistent with the research question on the off-balance sheet accounting standards. For instance, in the work by Flick (2015 – Research Paper Writing Help Service), the researchers relied on three methods of the data collection including the archival and post hoc interviews that aimed at the collection of data that were to be analyzed with the help of statistical and content analysis methods. The researchers would use archival data for the own experimental simulation and research.
Sampling Method
With the implementation of the interviewing process and other data collection methods, selective sampling tends to be the most suitable sampling research. Nevertheless, 11% of the research studies could not report using the sampling approach. The sampling usage should be well explained. A statistical sampling method should be applied when it is useful for determining the generalizability of research findings. In line, researchers should always report any influence and changes in order to provide the interpretation of the research outcomes and findings.
Among the assessed research studies, about 24% had response rates lower than 30%. Such a low response rate might be due to the absence of the appropriate follow-up procedures. Numerous studies that implemented follow-up research procedures at the lower than 30% response rate level was less in number than those with follow-up research procedures at the level from 30% to 50% (Mackey & Gass, 2015 – Research Paper Writing Help Service). It is important for the sampling procedure to use a follow-up strategy when performing the interviews in order to reduce the low response levels by developing it into the research study design.
In order to improve the validity of the research results and outcomes, researchers are highly encouraged to adopt the extensive application of non-response analyses. A statistical extrapolation is a rigorous approach in assessing no-response bias; thus, it is important to apply it. Sampling techniques are usually categorized into two groups including the probability and non-probability ones. The probability sampling approach identifies the methods that allow each unit of the off-balance sheet accounting standards to be given an equal chance to be a part of a sample. On the other hand, the nonprobability technique includes the convenience and purposive sampling that are used as a sampling method (Hurtt et al., 2013). Primary data from a questionnaire are obtained from CPAs and auditors, as well as auditing and accounting tutors that are ready to share their information and personal attitudes. An interview is an approach, through which research questions are asked in a transparent manner according to predefined plans, and their answers are properly recorded.
Ten managers and employees mixed were sampled for the research study and were involved in the interviewing process. In understanding the reliability and validity of research data, three research studies use both objective and subjective tests in their variable assessments of dependent elements in the respective data analysis. The application of objective measures depends on the performance through increasing the reliability of self-rating tests. In order to expand the precision and generalizability of the research interviews and the psychometric measurements should be well reported. Going forward, researchers should follow the guidelines of the methodological framework that is useful in the design and implementation of the interview tools and other data collection methods.
Data Analysis
Data analysis methods are applied to the analysis of data and information from the Excel software and the SPSS analysis. The two advanced statistical tools used for performing data analysis were SPSS and excel. From the tools, the researcher was able to come up with the diagrammatic representations about the results of the research study. The population for the research study will be able to understand the research in terms of the implications of the off-balance sheet accounting standards in promoting the transparency and accountability of the same (Mackey & Gass, 2015 – Research Paper Writing Help Service). In the data analysis, the Excel software is useful in conducting the analysis of the research data and information. These measures are crucial in assessing the need to analyze the data collected from the questionnaires and research interviews studies. The research approach includes the standardization of scores with the view to an effective understanding of the normal distribution (Z). The nine research questions about the nature of the off balance sheet accounting standards are expected to record certain statistical figures. The equal variances of the variables are expected to be 0.558 which is critical in promoting accountability of the off-balance sheet transactions.
Figure 1:
Nature and Impact of Financial Reporting Process on Off-balance Sheet Accounting Standards.

Figure 2:
Influence of the Financial Reporting on Offbalance Sheet Transactions

The first step in the data analysis includes the creation of an Excel database. This step is effective and relevant in recording the data about any information concerning accounting standards. Nine interview questions will be analyzed, and their responses will be well recorded in the Excel sheet in order to provide a relevant Excel analysis. The information from these questions will be valuable for performing a proper data analysis. It will involve the selection of effective workbooks and worksheets. Secondly, coding any data and information from the questionnaire is appropriate in assigning specific responses on research questions while entering the data and research information (Gioia, Corley, & Hamilton, 2013).
Figure 3:
Implication of the Off-balance Sheet Accounting standards to improve UAE accountancy Sector

After data coding, the next step is to enter all information in cleaned and coded way into an Excel worksheet. The entering of data is useful in assessing the nature of respondent’s information. The fourth step is cleaning of data about research information and data about the interviews questions and research. The cleaning of data concerning accounting standards is useful in understanding the questionnaires and interviews of the senior managers (Wang, 2014: 2024 – Essay Writing Service | Write My Essay For Me Without Delay). The final step is the analysis of the data and research information including the computation of standard deviations, variance and medians measures. Such quantitative measures are relevant in explaining any qualitative information and data. Therefore, the Excel software analysis is crucial in providing an efficient data analysis about accounting standards and data in the research study.
Figure 4:
Significance of promoting Accountability with Off-balance Sheet Accounting Standards.

Figure 5:
Promoting Compliance with the offbalance Sheet Guidelines.

Conclusion
In summary, the interviewing research approach is the most suitable approach in promoting research design and methodology. An interviewing method of data collection and research will assist in obtaining and collecting quality data and information to understand the nature of the off-balance sheet accounting standards. However, it emphasizes on the need to implement a mixed methodology that addresses the critical research questions in an effective manner. Both the probability and non-probability sampling methods are useful in obtaining sample data to handle the research questions. An interview questionnaire could provide some textual data by including open-ended research questions. In line, interviews might create numerical data by asking respondents relevant research questions. Finally, the SPSS and excel data analysis will help in organizing the research results and data collected.

Safe Assign Score
My Safe-Assign score is 1%.

References
Barth, M. E. (2015 – Research Paper Writing Help Service). Financial accounting research, practice, and financial accountability. Abacus, 51(4), 499-510.
Flick, U. (2015 – Research Paper Writing Help Service). Introducing research methodology: A beginner’s guide to doing a research project. London: Sage.
Gioia, D. A., Corley, K. G., & Hamilton, A. L. (2013). Seeking qualitative rigor in inductive research notes on the Gioia methodology. Organizational Research Methods, 16(1), 15-31.
Hopper, T., & Bui, B. (2016: 2024 – Do my homework – Help write my assignment online). Has management accounting research been critical? Get research paper samples and course-specific study resources under   homework for you course hero writing service – Manage ment Accounting Research, 31, 10-30.
Hurtt, R. K., Brown-Liburd, H., Earley, C. E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(sp1), 45-97.
Mackey, A., & Gass, S. M. (2015 – Research Paper Writing Help Service). Second language research: Methodology and design. London: Routledge.
Parker, L. D. (2014: 2024 – Essay Writing Service. Custom Essay Services Cheap). Qualitative management accounting research: Assessing deliverables and relevance. Critical Perspectives on Accounting, 23(1), 54-70.
Taylor, S. J., Bogdan, R., & DeVault, M. (2015 – Research Paper Writing Help Service). Introduction to qualitative research methods: A guidebook and resource. New York, NY: John Wiley & Sons.
Wang, C. (2014: 2024 – Essay Writing Service | Write My Essay For Me Without Delay). Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer. Journal of Accounting Research, 52(4), 955-992.

Appendix 1:
Interview Questions
VARIABLES INDICATORS QUESTIONS
VARIABLE INDICATOR QUESTIONS
Dependent variable:
The objective is to examine the impacts of the off-balance sheet accounting standards on the various independent variables including accountability, financial reporting and transparency among others. Off-balance sheet accounting standards Do you understand the nature and role of the off-balance sheet accounting regulations that exist today in the UAE accountancy sector?
What is the implication of the off-balance sheet accounting standards in improving the UAE accountancy sector?
Independent variable: The objective is to assess the impacts of the independent variables in understanding the off balance sheet accounting standards. Financial reporting What is the influence of the financial reporting process on addressing the off-balance sheet transactions?
What is the role of preparing and presenting financial statements with the view to promoting the off-balance sheet accounting standards?
What is the trend of developing reliable financial reporting guidelines with the view to supporting the progress in the UAE accountancy sector?
Accountability What is the significance of promoting accountability while implementing the off-balance sheet accounting standards?
Do you believe that the financial reporting guidelines and frameworks are useful in promoting the accountability in the UAE accountancy sector?
Transparency Do you believe that the nature and role of transparency are important in promoting compliance with the off-balance sheet accounting standards?
Others Please, provide other issues that should be considered in the implementation of the off-balance sheet accounting standards.

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