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Dissertation Proposal

Submitted to Northcentral University

School of Business Administration

in Partial Fulfillment of the

Requirements for the Degree of

DOCTOR OF
Business Administration

by

Amenia Payne

San Diego, California

November 2022

Abstract

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Checklist:

☐ Briefly introduce the study topic, state the research problem, and describe who or what is impacted by this problem.

☐ Clearly articulate the study purpose and guiding theoretical or conceptual framework of the study.

☐ Provide details about the research methodology, participants, questions, design, procedures, and analysis.

☐ Clearly present the results in relation to the research questions.

☐ State the conclusions to include both the potential implications of the results on and the recommendations for future research and practice.

☐ Do
not include citations and abbreviations or acronyms, except those noted as exceptions by the American Psychological Association (APA).

☐ Do
not exceed 350 words. Strive for one page.

Acknowledgements

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Table of Contents

Chapter 1: Introduction ……………………………………………………………………………………………………. 1

Statement of the Problem ……………………………………………………………………………………………. 3

Purpose of the Study ………………………………………………………………………………………………….. 3

Introduction to Theoretical or Conceptual Framework ………………………………………………….. 5

Introduction to Research Methodology and Design (Nature of the Study) ……………………….. 5

Research Questions ……………………………………………………………………………………………………. 7

Hypotheses
………………………………………………………………………………………………………………. 5

Significance of the Study ……………………………………………………………………………………………. 7

Definitions of Key Terms …………………………………………………………………………………………… 8

Summary ………………………………………………………………………………………………………………….. 8

Chapter 2: Literature Review ………………………………………………………………………………………….. 10

Theoretical or Conceptual Framework ………………………………………………………………………. 12

Subtopic ………………………………………………………………………………………………………………… 13

Summary ………………………………………………………………………………………………………………… 13

Chapter 3: Research Method …………………………………………………………………………………………… 15

Research Methodology and Design (Nature of the Study) ……………………………………………. 15

Population and Sample …………………………………………………………………………………………….. 15

Materials or Instrumentation ……………………………………………………………………………………… 16

Operational Definitions of Variables …………………………………………………………………………. 17

Study Procedures …………………………………………………………………………………………………….. 18

Data Analysis ………………………………………………………………………………………………………….. 18

Assumptions …………………………………………………………………………………………………………… 19

Limitations ……………………………………………………………………………………………………………… 19

Delimitations …………………………………………………………………………………………………………… 19

Ethical Assurances …………………………………………………………………………………………………… 20

Summary ………………………………………………………………………………………………………………… 20

Chapter 4: Findings ……………………………………………………………………………………………………….. 21

XXX of the Data ……………………………………………………………………………………………………… 21

Results ……………………………………………………………………………………………………………………. 22

Evaluation of the Findings ………………………………………………………………………………………… 23

Summary ………………………………………………………………………………………………………………… 23

Chapter 5: Implications, Recommendations, and Conclusions ……………………………………………. 24

Implications…………………………………………………………………………………………………………….. 24

Recommendations for Practice ………………………………………………………………………………….. 25

Recommendations for Future Research ………………………………………………………………………. 25

Conclusions …………………………………………………………………………………………………………….. 25 References ……………………………………………………………………………………………………………………. 27

Appendix A XXX ……………………………………………………………………………………………………….. 32 Appendix B XXX ………………………………………………………………………………………………………… 33

List of Tables

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List of Figures

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Chapter 1: Introduction

Management activity and modern conditions are characterized by the development of a rational approach to the use of labor resources, a distinctive feature of which decision making is based on systemized information about the state and changes in objects and processes (Lyskova, 2018). Systemized information on personnel costs is necessary both for the employer to develop an effective Human Resource Management practice in economic and social aspects and for the employee to assess the composition and structure of the employers’ costs that form his personal income or are related to the implementation of personnel activities that contribute to the development of his professional and personal characteristics (Ling &Yumashev, 2018).

The essence of human resources management is the human being, the need to develop models and ways to measure this valuable and most effective resource which has increased dramatically, with all the implications of productivity value, economic value, and consumer value, as well as with the need to recognize and maintain the Human Resources who add the most value to an organization, to develop the organization’s human resources to be its competitive advantage (Aljamaan, 2017). Human resource management practices have been defined as systems that are intended to give assurance to the successful administration of the human capital within an organization (Angonga, 2019).

There has become a heightened awareness that employees are crucial to the financial success and/or failure of an organization (Gervasi & King, 2016). Flamholz (2002), states accounting for these human assets are significant to managers as decision making tools (Baker,1974). The definition of Human Resource Accounting (HRA) is the process of identifying and measuring data about human resources and communicating this information to interested parties (American Accounting Association, 1973; Chouhan, 2015). In other words, this is an information system that shows management any changes that have occurred during a period to the human resources of a business (Woodruff,1969; Chouhan, 2015). It is a measurement and reporting tool showing the cost in value of its human assets as organizational resources. The American Accounting Society Committee states, Human Resource Accounting not only involves measurement of all the costs/ investments associated with the recruitment, placement, training, and development of employees, but also the quantification of the economic value of the people in the organization (AAA, 1974). Flamholtz (2002) points out that (HRA) also involves measuring the economic value of people to the organization (Okpala and Chidi, 2010, p. 66). Human resource accounting is the art of valuing, recording, and presenting systematically the worth of human resources in the books of account of an organization (Aljamaan, 2017). The main purpose of human resource accounting as well as human resources management is to help human resource professionals and senior managers to use the human resources of an organization efficiently and effectively (
Human Resource Accounting (HRA): Definition, Advantages, Limitations, 2019). Human resource systems help develop the firm’s rational capital, which can be used to promote coordination among internal units and with external partners (Youndt &

Snell, 2004). Flamholtz (2002) propose that “although HRA has important implications for external financial reporting in the contemporary economic environment, HRA has even greater significance as a powerful managerial tool in internal human resource management decisions.” For theorists and practitioners in the field of personnel management, it has become an axiom to classify personnel as key resources, strategic factors that determine the company’s competitiveness. At the same time, one should not forget that the staff is not only a unique resource but also a significant cost item for the employer (Chao, 2015). Staff costs continue to be just expenses and do not always provide the employee with the desired effect (Gretchenko et Al., 2018).

Statement of the Problem

The problem to be addressed in this study is the interconnection between Human Resource Accounting methods and Human Resource Management practices as effective managerial decision-making tools. To ensure growth and development of any organization, the efficiency of people must be augmented in the right perspective, and without human resources, the other resources cannot be operationally effective (
Human Resource Development Pdf 43783 | Hrmiv Hra, n.d.). A strong motivation is to ensure the field of accounting stays in step with managerial requirements for accurate information to enhance decision-making (Steen &Welch, 2011). Organizations face two challenges: first, how to measure the impact from an employee’s future increase in productivity; and second, how to determine the economic contribution to the organization from how they expend their human resources (Steen &Welch, 2011).

Understanding the interconnection between human resources accounting and human resource management will shed light not only on those challenges, but also allow the research questions within this study to advance research within the accounting profession as well as the human resources profession, both of which are major to Business administration.

Purpose of the Study

This study aims to examine how Managers use Human Resource Management practices and Human Resource Accounting methods to make effective decisions within an organization.

Each organization uses different strategic approaches to remain relevant and competitive (Subeki, 2021). The focus is on identifying whether human resource management aligns with human resource accounting methods and how the stakeholders can achieve their objective (Zondo, 2018). The researcher’s goal is to aid managers in developing a duplicatable system that will assist in attaining organizational objectives while enhancing employee performance, attracting investors, and motivating labor capital.

I will use qualitative exploratory study design method to advance the study. The intention is to understand the relationship between human resource management practices and human resources accounting methods. The research will target managers and employees in 5 American companies. The participants will give their view on HRA methods and human resource management practices within their organizations and how they attribute to their managerial decisions. In particular, the managers will state what techniques aid in their decision-making process, concerning employees within their organization. The research will be conducted in Texas in the manufacturing industry 100 participants from five different companies will participate in the study. They will be selected randomly to participate in the study, random sampling creates an equal chance of selecting participants with different attributes. I will collect data using questionnaires. Each participant will respond to 30 questions sent via their emails. Employees questions will differ from managers questions. Data will be analyzed using the thematic data analyst approach. The study’s findings will help organizations create evaluation techniques that suit their organizational culture.

Introduction to Theoretical or Conceptual Framework

Defining the elements of human resource accounting and human resource management for the purposes of this study will incorporate concepts borrowed from both the management and the psychological literature on human resources accounting and human resource management practices to provide a conceptual basis for this study (Anthony, 2004).

Human Resources and HRA are both crucial areas in a company, yet they often function independently. More businesses are realizing the need to change this practice, most businesses recognize the vital role that employees play in the financial success or failure of a company (Gervis &King, 2016). Under the traditional business model, employees were often considered an expense. “The cost of salaries, benefits, hiring, and firing received much more attention than the critical contributions that employees made to the company” (Gervis &King, 2016). Now, as companies better recognize the role that employees play in business success, things like employee output, knowledge, creativity, and problem solving are valued more highly and are seen as a critical revenue producing or profit contributing assets (Gervis & king, 2016). The growing appreciation has led to increased focus on human capital management strategies to maintain, protect, and expand employee resources (Gervis & King 2016). A strong motivation is to ensure the field of accounting status in step with managerial requirements for accurate information to enhance decision-making (Steen & Welch, 2011). The quest to derive suitable metrics is further driven by the recent emphasis on accounting for intangibles such as intellectual property and the contemporary view of people as a key source of competitive advantage (Verma & Dewe, 2008; Steen & Welch, 2011). Basic Human Resource accounting attempts to identify, quantify, measure, record, and disclose human resources in the financial statements of the business (Chouhan, 2015). Human resource accounting makes decision making more efficient and effective as it helps in employment utilizing human resources, transfers, promotion, training, retrenchment, human resource planning, cost-benefit analysis of training, analyze labor turnover and to evaluate long term employee’ investment (Chouhan, 2015). He further states the Human resource accounting is done to collect cost information related to acquisitions, allocation, development, and maintenance of human resources. Making decisions for recruitment, manpower utilizations, reallocation, budget controls more effective

(Chouhan, 2015). One of the most important techniques of managers is that of decision-making

(Tannenbaum, 1950). This technique pervades the performance of all the functions of managers (Tannenbaum, 1950). Tannenbaum (1950) concluded that managers are those who use formal authority to organize, direct, or control responsible subordinates in order that all service contributions be coordinated in the attainment of an enterprise purpose.

Introduction to Research Methodology and Design (Nature of the Study)

And exploratory qualitative design will be utilized throughout the research process. An exploratory design will establish understanding of the general nature of the study, identify alternatives, and relevant variables that need to be considered. This will grant an opportunity for a hypothesis to be formulated about how the two variables are interconnected. An exploratory method analyzes the selected variables, while assessing specific human resource accounting methods and human resource management practices pertaining to decision making. The exploratory method will be flexible and is a useful approach for gaining background information to provide insight into this study. A qualitative study explores and provides deeper insight into the interconnection of the variables at hand and will establish processes and patterns human resource management practices and human resource accounting methods that can be difficult to quantify. The study will capture detailed findings that will assist in decision making for managers with an interest in aligning human resource management practices and human resource accounting methods. A thematic analysis will excel in finding patterns in the data. The data will be obtained from semi-structured interviews and questionnaires that will result in value to the decision making with an interest in aligning human resource accounting methods and human resource management practices. The study will involve 100 participants from five American companies. The participants will include managers and employees working in the selected company. The participants in the research will be identified through the random sampling technique, the rationale for using the random sampling technique is to provide an equal chance for participants to partake in the study. Participation shall be voluntary and information privacy will be upheld. Data will be collected through questionnaires and semi-structured interviews. The questions will be sent via email to each selected employee participant. Information collected from the data on the five companies will provide reliable and valid data on the state of the human resource accounting methods and human resource practices.

Research Questions


RQ1 What managerial techniques can be developed because of the combination of human resources accounting and human resource practices?


RQ2 How does the relationship between human resources accounting and human resource management affect managerial decision making?

RQ3

Is it possible for management to make effective as well as efficient decisions without the use of both human resource accounting and human resource management?

Significance of the Study

By combining human resources accounting and human resource management, managers will have a clear idea of what goals need to be set and the strategies that need to be taken to reach them, considering information, the organization, and employees (Tomassini, 1976). This study will further the research into the value of human resources accounting as well as human resource management, allowing an organization to better meet the needs of their employees, clients, and shareholders. The importance of combining these two business practices will create a foundational structure for not only existing businesses but the formation of newfound businesses as well. Entrepreneurs will be able to take this study along with previous studies and strategize managerial techniques that will give their organization a competitive advantage in the business industry. The study is meant to not only change how managers make decisions within an organization, but also to open the idea for further research into changing how organizations are structurally designed by answering research questions.

Definitions of Key Terms


Evaluation Techniques

Methods of measuring if the set or strategic goals have been achieved. (Hovenga, 2004)


Labor Capital

The value of the work employees performs. (Peckham, 2012)



Human Capital



The skills a human has acquired throughout their lives that add value to an organization by increasing production. (Woodhall, 1987)


Personnel Management



The methods of handling and maintaining an organizations employee. (Tyson, 1987)

Summary

This qualitative exploratory study interconnects Human Resource Accounting methods and Human Resource Management practices to determine effective managerial decision-making tools. Defining the variables in a conceptual framework, that will undergo scrutiny through semistructured interviews and questionnaires in five American companies with randomly selected employees. Answering research questions that could be foundational to how future managerial decisions are made.

Chapter 2: Literature Review

Literature Review

This research paper focuses on integrating Human Resource Accounting and Human Resources Management within organizations to demonstrate an awareness of the variables’ importance in decision making. This section reviews myriad studies to understand the state of assessments, their role on employee and manager beliefs, with a focus on reckon making. Further, the section evaluates Human Resource Accounting articles to bolster understanding of strategic planning and sustainable development concepts in the management of Human Resources. The main gaps in the review are identified and discussed. All reviewed articles range in timeframe to ensure that the overall state of Human Resources Accounting and Human Resource Management in organizations is captured for complete understanding and assessment.

Human Resources

The 17th century was the origin date for human resources when an economist, named Sir William Petty, initially attempted to estimate the financial value that England held in 1681(Slack, P., 2018). His theory revolved around labor, which he termed “the father of wealth” (Slack, P., 2018). This wealth was a foundational cornerstone to estimating the total national wealth for England at the time. Paton(1962) commented, “in a business a well-organized and loyal personnel may be a more important asset than a stock of merchandise,” creating the staple human resources are valuable as an asset. However, it was Rensis Likert, a Social Psychologist for the institute for Social Research at the University of Michiganian 1967, who introduced the term ‘human asset’ which has recently been replaced by the term Human Resources (Likert,1967).

Human Resource Management that we know today can be traced back to the industrial revolution.During the industrial revolution American labor transitioned from mainly agricultural to industrial factories that grew tremendously employing large numbers of workers causing unrest and conflict between employee and employer. Employers were faced with the threats of the progressive movement, which sought to expose an address the dark side of industrialization and unchecked capitalism and seek change the new legislation in constitutional amendments. The progressive movement was due to employees being fed up with unfair labor practices and consumer safety concerns. This resulted in the first prototype HR department which is generally attributed to the creation of a personnel management department by the national cash register company in the early 1900s. The department was created in response to a number of strikes and employee walkouts and was charged with handling worker grievances, discharges and safety issues, and for training supervisors on new laws, regulations, and company policies. The national cash registry Stress that it was important that employers take care of these issues properly allowing them to focus on their business model without reservations about employee morale. So the late 20th century brought about issues of gender and racial discrimination and major legislation such as the Civil Rights Act of 1964 and the Equal Employment Opportunity act of 1972 created significant new obligations for large employers as well as stiff penalties fulfill you to meet those obligations. These social changes created a need for personnel to evolve into human resources stated Rahul Dooley. Duly also stated the human resources must strategize with businesses to anticipate change and adapt to change and to optimize the use of human capital within the labor force.(Pophal,2022)

Schuler and Jackson (1987) defined HRM practices as those systems that motivate, engage, keep, and develop employees, guaranteeing the successful administration of the organization and its members ensuring the organization’s survival. Delery and Doty (1996) defined HRM practices as those internal and regular practices and policies aimed at implementing and ensuring that a firm’s human capital promotes the realization of its business objectives. Human resources management may be defined as the activities and tasks that are useful in maximizing employees; performance in the organization, and that it is a dynamic and evolving practice used by leaders and managers throughout a firm to enhance productivity, quality, and effectiveness (Gilley et al, 2009, p.1). The Human Resources Glossary by William R. Tracey, published by St. Lucie Press, defines human capital as the return an organization gains from the loyalty, creativity, effort, accomplishments, and productivity of its employees. It equates to, and may exceed, the productive capacity of machine capital and investment in research and development. Human resource management practices according to Minbaeva (2005) are practices used by organizations to manage their human resources by developing specific competencies of their employees that are specific to the firm, which produce group relation and generate organizational knowledge that sustains competitive advantage. A review of the Human Resources Management Practices literature suggested five key standard practices consistently associated with employee behavioral management, these include recruitment, reward system, performance appraisal, career management and training which when done properly can paint a picture of fairness within the organization and subsequently bring an ethical climate within the organization which is capable of influencing employee behaviors (Gupta & Singhai, 1993).

Human Resources Accounting

Caplan and Landekich (1974) emphasized that there is a genuine need for reliable and complete information that can be used in improving and evaluating the management of human resources, as to whether these resources are used and managed properly or not is exceedingly difficult to express only through disclosures in financial statements. Scientists like Rensis Likert (1967) and his colleagues suggested an original approach called ‘Human Resources Accounting’. The underlying goal of human resource accounting is to ease the effective and efficient management of human resources (Porwal, 1993). The main benefits of accounting are that it grows effective managerial decision making, quality of management, prevents misuse fo human resources, increases human asset productivity, improves morale, job satisfaction and creativity, etc. (Islam et. al, 2013; Orens et. al, 2009). In the 1960’s accounting researchers already started to elaborate on the subject of human resources (Monti-Belkaoui and Riahi-Belkaoui, 1995). Roslender and Finchman (2001)

examined most of the human resource accounting studies engaged in measurement development and utility analysis, strengthening the view of employees as valuable organizational resources. From the 1990’s, the term intellectual capital is getting much more popularity in these knowledge-based companies as well as accounting practitioners (Guthrie, 2001).

Flamholtz (1976) carried out an experimental study of the impact of human resource valuation on managerial decision-making. He found significant differences in decisions taken by those who used traditional trait evaluations relative to those who used two types of HRA data. Schwan (1976) studied the effects of human resources cost measures on banker making decision-making. Schwan found that the inclusion of HRA data in published statements resulted in significantly different ratings of management’s preparedness to meet the future challenges and opportunities and statistically different predictions of a firms ‘net income’. Tomassini (1977) in his study concluded that HRA cost estimates caused different managerial preferences in the personnel lay off decision context. Gul (1984) attempted to study the usefulness of human resources turnover cost information for the labour turnover decision making in a sample of Australian Accounting firms. All of these studies showed the relevance of HRA information in various decisions.

Human Resources accounting may be defined as a process of accounting which identifies, quantifies and measures human resources for the use of management to cope up with the changes in its quantum and quality so that equilibrium could be achieved in between the required resources and the provided human resources (Johanson, et al, 1998). It provides companies with a guide for human resource decisions about acquiring, allocating, developing, and maintaining human resources to attain cost-effectiveness. It motivates managers and decision makers to look at decisions through a human resource point of view (Toulson & Dewe, 2004). It allows management personnel to monitor effectively the use of human resources. It help in the development of management principles by classifying the financial consequences of various practices (Sharma & Shukla, 2010). Human Resource Accounting provides useful information to

the management, financial analysts and employees (Kouhy, et al, 2009) Human Resource Accounting helps the management in the employment, locating and utilization of human resources. It provides a basis for planning of physical assets vis-a-vis human resources. It helps in location the real cause fro low return on investment, like improper or under-utilization of physical assets or human resources or both (Alijaman, 2017). It helps in understanding and assessing the inner strength of an organization and helps the management to steer the company well through most adverse and unfavorable circumstances.

The value of human capital should be more fully considered when making decisions about the acquisition and disposal of people- and notes that the accounting practices currently employed by companies can have an un due influence in driving the strategic decisions of these companies (Alijaman, 2017).

The costs of building and maintaining an effective human organization are usually ignored in the accounting methods of most companies (Craft & Birnberg). Since managerial use of HRA seems to hold more value that investor use any efforts to adopt HRA should be focused on internal rather than external purposes. Our review of the current HRA experience convinces us that this new form of accounting will obtain greatest acceptance as an aid in personnel management operations analysis (e.g., turnover cost analysis, training cost analysis, costing out selection procedures, and the like) and in evaluating managerial performance, especially in service-oriented industries. This literature proposed some alternative uses for HRA. Such as personnel management. HRA could help the personnel manager make better use of the resources entrusted to him (Craft & Birnberg).

Observed that management thinking had evolved from a product to process finally it had turned into a knowledge based one. This evolution had prompted the organization to focus on Human Resource Accounting (Flamholtz and Main, 1999) .

Human Resource Accounting had a 67.5% impact upon the human resource practices in a banking environment ( Dhanabhakyam and Mufliha, 2016). The disclosure of Human Resource Accounting had an adverse impact on the group relations because the employees stated that Human Resource Accounting information was unclear (Gordon et al., 1977).

(Ubha and Joshi, 2006) urged that if an efficient and wholesome Human Resource Accounting could be developed, it will act as a precursor to knowledge capital.

Human Resource Accounting was found to be a mixture of both financial and accounting. (Ogan, 1988) stated that Human Resource Accounting helped the managers in deciding whether to lay off a person or not. The employee felt his or her true worth to the company through this information.(Tomassini, 1976) cautioned that any Human Resource Accounting research must take into account three things- information attributes, organization attributes and employee attributes. (Welling, 1977) tried to expand the realms of Human Resource Accounting by bringing in job productivity, job satisfaction and human resource development. It was integrated in order to bring in the real worthiness of each employee. Human Resource Accounting specifically points out the human resources that are not in use.

Dr. Arindam Ghosh and Prof. Asit Gope (2009) Information regarding Human resources cost and benefits can be useful in the process of planning, controlling, evaluating and predicting organizational performance. The author concludes that the information regarding investment in Human Resource is valuable for the human resource management personnel to determine how

well the investment in Human Resource is utilized by the management in producing income for the organization.

Dr Sandeep (2012) Accounting of Human Resource is required to provide complete picture of the organization, to exercise better control, it assist management in better decision making and it also shows whether Human resources have been properly utilized and allocated in the company or not.

Decision Making with HRA and HRM

The activity of measuring, however, assists in the process of continuously developing and refining our understanding of the productive role that human capital plays within particular settings (Steen & Welch, 2011). But as Flamholtz et al. (2002) rightly acknowledge, this should be irrespective of whether the costs and benefits are tangible or intangible. It is the identification which is the primary objective and the development of accurate and objective measurement techniques which flow from this that improves decision making.

Rakholiya Nisha Rasikbhai and Dr. Prashant Makwana (2012) In this paper it was highlighted that Human Resources are the most valuable resources a firm can possess because effective utilization of physical and financial resources depends upon the quality of Human Resources.

Daarsari Pandurangarao, Dr. S. Chand Basha and Devarapalli Rajasekh (2013) THe relevance of Human Resource above the other factors of production as the skills, creativity and ability of Human being can not be replaced by the machines.

Implementation of HRA in the organization motivates the employees to perform better. The author very correctly says that quantification of HR information is of immense help to managers for decision making.

Micheal Mankins, Karen Harris et al (2017) THe companies that apply real discipline in their management of Human Capital are on average 40% more productive the the rest.

Damit, et al. ( 2019) stated, the ability to learn and enhance accounting abilities is required for the effective utilization of human resources.

Theoretical or Conceptual Framework

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☐ Describe the guiding theoretical/conceptual framework of the study, including the definitions of all the concepts, an explanation of the relationships among the concepts, and a presentation of all the assumptions and propositions.

☐ Explain the origin and development of the framework. Demonstrate detailed knowledge of and familiarity with both the historical and the current literature on the framework.

☐ Identify existing research studies that used this framework in a similar way. Mention alternative frameworks, with a justification of why the selected framework was chosen. ☐ Describe how and why the selected framework relates to the present study and how it guided the development of the problem statement, purpose statement, and research questions.

Subtopic

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Level 3 Heading

Text…

Level 4 Heading. Text…

Checklist:

☐ Critically analyze (i.e., note the strengths and weaknesses) and synthesize (i.e., integrate) the existing research. Rather than reporting on each study independently, describe everything known on the topic by reviewing the entire body of work. ☐ Present a balanced integrative critical review of the literature, ensuring all points of view are included. Cover all the important issues with a discussion of areas of convergence (i.e., agreement) and divergence (i.e., disagreement). Provide potential explanations for areas of divergence.

☐ Address issues of authority, audience, and/or bias/point of view in the sources used.

Summary

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☐ Briefly restate the key points discussed in the chapter. Review the headings and/or table of contents to ensure all key points are covered.

☐ Highlight areas of convergence and divergence as well as gaps in the literature that support the need for the study. This discussion should logically lead to Chapter 3, where the research methodology and design will be discussed.

Chapter 3: Research Method

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☐ Begin with an introduction and restatement of the problem and purpose sentences verbatim.

☐ Provide a brief overview of the contents of this chapter, including a statement that identifies the research methodology and design.

Research Methodology and Design (Nature of the Study)

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☐ Describe the research methodology and design. Elaborate upon their appropriateness in relation to the study problem, purpose, and research questions.

☐ Identify alternative methodologies and designs and indicate why they were determined to be less appropriate than the ones selected. Do
not simply list and describe research methodologies and designs in general.

Population and Sample

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☐ Describe the population, including the estimated size and relevant characteristics. ☐ Explain why the population is appropriate, given the study problem, purpose, and research questions.

☐ Describe the sample that will be (proposal) or was (manuscript) obtained.

☐ Explain why the sample is appropriate, given the study problem, purpose, and research questions.

☐ Explain the type of sampling used and why it is appropriate for the dissertation proposal methodology and design. For qualitative studies, evidence must be presented that saturation will be (proposal) or was (manuscript) reached. For quantitative studies, a power analysis must be reported to include the parameters (e.g., effect size, alpha, beta, and number of groups) included, and evidence must be presented that the minimum required sample size will be (proposal) or was (manuscript) reached.

☐ Describe how the participants will be (proposal) or were (manuscript) recruited (e.g., email lists from professional organizations, flyers) and/or the data will be (proposal) or were (manuscript) obtained (e.g., archived data, public records) with sufficient detail so the study could be replicated.

Materials or Instrumentation

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☐ Describe the instruments (e.g., tests, questionnaires, observation protocols) that will be

(proposal) or were (manuscript) used, including information on their origin and evidence of their reliability and validity. OR as applicable, describe the materials to be used (e.g., lesson plans for interventions, webinars, or archived data, etc.).

☐ Describe in detail any field testing or pilot testing of instruments to include their results and any subsequent modifications.

☐ If instruments or materials are used that were developed by another researcher, include evidence in the appendix that permission was granted to use the instrument(s) and/or material(s) and refer to that fact and the appendix in this section.

Operational Definitions of Variables

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XXX

Text…

Checklist:

☐ For quantitative and mixed methods studies, identify how each variable will be

(proposal) or was (manuscript) used in the study. Use terminology appropriate for the selected statistical test (e.g., independent/dependent, predictor/criterion, mediator, moderator).

☐ Base the operational definitions on published research and valid and reliable instruments.

☐ Identify the specific instrument that will be (proposal) or was (manuscript) used to measure each variable.

☐ Describe the level of measurement of each variable (e.g., nominal, ordinal, interval, ratio), potential scores for each variable (e.g., the range [0–100] or levels [low, medium, high]), and data sources. If appropriate, identify what specific scores (e.g., subscale scores, total scores) will be (proposal) or were (manuscript) included in the analysis and how they will be (proposal) or were (manuscript) derived (e.g., calculating the sum, difference, average).

Study Procedures

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☐ Describe the exact steps that will be (proposal) or were (manuscript) followed to collect the data, addressing what data as well as how, when, from where, and from whom those data will be (proposal) or were (manuscript) collected in enough detail the study can be replicated.

Data Analysis

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☐ Describe the strategies that will be (proposal) or were (manuscript) used to code and/or analyze the data, and any software that will be (proposal) or was (manuscript) used. ☐ Ensure the data that will be (proposal) or were (manuscript) analyzed can be used to answer the research questions and/or test the hypotheses with the ultimate goal of addressing the identified problem.

☐ Use proper terminology in association with each design/analysis (e.g., independent variable and dependent variable for an experimental design, predictor, and criterion variables for regression).


For quantitative studies, describe the analysis that will be (proposal) or was

(manuscript) used to test each hypothesis. Provide evidence the statistical test chosen is appropriate to test the hypotheses and the data meet the assumptions of the statistical

tests.


For qualitative studies, describe how the data will be (proposal) or were (manuscript) processed and analyzed, including any triangulation efforts. Explain the role of the researcher.


For mixed methods studies, include all of the above.

Assumptions

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☐ Discuss the assumptions along with the corresponding rationale underlying them.

Limitations

Begin writing here… Checklist:

☐ Describe the study limitations.

☐ Discuss the measures taken to mitigate these limitations.

Delimitations

Begin writing here…

Checklist:

☐ Describe the study delimitations along with the corresponding rationale underlying them. An example of delimitations are the conditions and parameters set intentionally by the researcher or by selection of the population and sample.

☐ Explain how these research decisions relate to the existing literature and theoretical/conceptual framework, problem statement, purpose statement, and research questions.

Ethical Assurances

Begin writing here… Checklist:

☐ Confirm in a statement the study will (proposal) or did (manuscript) receive approval from Northcentral University’s Institutional Review Board (IRB) prior to data collection. ☐ If the risk to participants is greater than minimal, discuss the relevant ethical issues and how they will be (proposal) or were (manuscript) addressed.

☐ Describe how confidentiality or anonymity will be (proposal) or was (manuscript) achieved.

☐ Identify how the data will be (proposal) or were (manuscript) securely stored in accordance with IRB requirements.

☐ Describe the role of the researcher in the study. Discuss relevant issues, including biases as well as personal and professional experiences with the topic, problem, or context. Present the strategies that will be (proposal) or were (manuscript) used to prevent these biases and experiences from influencing the analysis or findings.

☐ In the dissertation manuscript only, include the IRB approval letter in an appendix.

Summary

Begin writing here… Checklist:

☐ Summarize the key points presented in the chapter.

☐ Logically lead the reader to the next chapter on the findings of the study.

Chapter 4: Findings

Begin writing here… Checklist:

☐ Begin with an introduction and restatement of the problem and purpose sentences verbatim and the organization of the chapter.

☐ Organize the entire chapter around the research questions/hypotheses.

XXX of the Data

Begin writing here… Checklist:

☐ For qualitative studies, clearly identify the means by which the trustworthiness of the data was established. Discuss credibility (e.g., triangulation, member checks), transferability (e.g., the extent to which the findings are generalizable to other situations), dependability (e.g., an in-depth description of the methodology and design to allow the study to be repeated), and confirmability (e.g., the steps to ensure the data and findings are not due to participant and/or researcher bias).

☐ For quantitative studies, explain the extent to which the data meet the assumptions of the statistical test and identify any potential factors that might impact the interpretation of the findings. Provide evidence of the psychometric soundness (i.e., adequate validity and reliability) of the instruments from the literature as well as in this study (as appropriate).

Do
not merely list and describe all the measures of validity and reliability.

☐ Mixed methods studies should include discussions of the trustworthiness of the data as well as validity and reliability.

Results

Begin writing here… Checklist:

☐ Briefly discuss the overall study. Organize the presentation of the results by the research questions/hypotheses.

☐ Objectively report the results of the analysis without discussion, interpretation, or speculation.

☐ Provide an overview of the demographic information collected. It can be presented in a table. Ensure no potentially identifying information is reported.


Research Question 1/Hypothesis

Text…

☐ Report all the results (without discussion) salient to the research question/hypothesis.

Identify common themes or patterns.

☐Use tables and/or figures to report the results as appropriate.

☐ For quantitative studies, report any additional descriptive information as appropriate.

Identify the assumptions of the statistical test and explain how the extent to which the data met these assumptions was tested. Report any violations and describe how they were managed as appropriate. Make decisions based on the results of the statistical analysis. Include relevant test statistics,
p values, and effect sizes in accordance with APA requirements.

☐ For qualitative studies,
describe the steps taken to analyze the data to explain how the

themes and categories were generated. Include thick descriptions of the participants’

experiences. Provide a comprehensive and coherent reconstruction of the information obtained from all the participants.

☐ For mixed methods studies,
include all of the above.

Evaluation of the Findings

Begin writing here… Checklist:

☐ Interpret the results in light of the existing research and theoretical or conceptual framework (as discussed in Chapters 1 and 2). Briefly indicate the extent to which the results were consistent with existing research and theory.

☐ Organize this discussion by research question/hypothesis.

☐ Do
not draw conclusions beyond what can be interpreted directly from the results.

☐ Devote approximately one to two pages to this section.

Summary

Begin writing here… Checklist:

☐ Summarize the key points presented in the chapter.

Chapter 5: Implications, Recommendations, and Conclusions

Begin writing here… Checklist:

☐ Begin with an introduction and restatement of the problem and purpose sentences verbatim, and a brief review of methodology, design, results, and limitations.

☐ Conclude with a brief overview of the chapter.

Implications

Begin writing here… Checklist:

☐ Organize the discussion around each research question and (when appropriate) hypothesis individually. Support all the conclusions with one or more findings from the study.

☐ Discuss any factors that might have influenced the interpretation of the results. ☐ Present the results in the context of the study by describing the extent to which they address the study problem and purpose and contribute to the existing literature and framework described in Chapter 2.

☐ Describe the extent to which the results are consistent with existing research and theory and provide potential explanations for unexpected or divergent results.

☐ Identify the most significant implications and consequences of the dissertation (whether positive and/or negative) to society/desired societal outcomes and distinguish probable from improbable implications.


Research Question 1/Hypothesis

Text…

Recommendations for Practice

Begin writing here… Checklist:

☐ Discuss recommendations for how the findings of the study can be applied to practice and/or theory. Support all the recommendations with at least one finding from the study and frame them in the literature from Chapter 2.

☐ Do
not overstate the applicability of the findings.

Recommendations for Future Research

Begin writing here… Checklist:

☐ Based on the framework, findings, and implications, explain what future researchers might do to learn from and build upon this study. Justify these explanations.

☐ Discuss how future researchers can improve upon this study, given its limitations.

☐ Explain what the next logical step is in this line of research.

Conclusions

Begin writing here…

Checklist:

☐ Provide a strong, concise conclusion to include a summary of the study, the problem addressed, and the importance of the study.

☐ Present the “take-home message” of the entire study.

☐ Emphasize what the results of the study mean with respect to previous research and either theory (PhD studies) or practice (applied studies).

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