MIDLANDS STATE UNIVERSITY

MCOMM ACCOUNTING
DEPARTMENT OF ACCOUNTING
IN THE
FACULTY OF BUSINESS SCIENCES

by

ABRAHAM CHIKWADZE

STUDENT NUMBER:

SUPERVISOR:

AUDITOR INDEPENDENCE AND PARLIAMENTARY ROLE EFFECTIVENESS

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 CHAPTER THREE

RESEARCH METHODOLOGY

3.0 Introduction

The previous chapter focused mainly on reviewing the literature on auditor independence and
parliamentary role effectiveness. In this chapter, the researcher’s aim is to show ways that were
used to collect data for the research project. The chapter describes the actual processes carried
out of the study. This project focused on questionnaires and interviews to bring out the necessary
information for the research. This chapter presents a synopsis of methods that were applied in the
data collection and data analysis during the conduction of this research. Blaxter et al (2006)
posited that research methodology deals with techniques by which the researcher designed and
conducted the study as a means to obtain data on the research and meet stated study objectives

This chapter will deliberate on the research philosophy, research design, research methods,
sample, population, and sampling procedures used. Research instruments and procedures, data
collection and ethical considerations will also be discussed. The chapter ends with a chapter
summary.

3.1 Research philosophy

The study adopted the pragmatism research philosophy which involves research designs that
incorporate operational decisions based on 'what will work best' in finding answers for the
questions under investigation and this enables pragmatic researchers to conduct research in
innovative and dynamic ways to find solutions to research problems. As a research paradigm,
pragmatism is based on the proposition that researchers should use the philosophical and/or
methodological approach that works best for the particular research problem that is being
investigated (Tashakkori and Teddlie 1998). It is often associated with mixed-methods or
multiple-methods (Biesta 2010; Creswell and Plano Clark 2011; Johnson and Onwuegbuzie
2004; Maxcy 2003; Morgan 2014a; Teddlie and Tashakkori 2009), where the focus is on the
consequences of research and on the research questions rather than on the methods.

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3.2 Research design

Research design refers to the procedures used by the researcher to explore the relationship
between variables, administer measures, apply treatment to the groups and analyse the data. Borg
(2016) postulates that a research design is a logical and valuable way of looking at the world.
Aigbokhaevbolo and Ofanson (2006) defined research design as “the plan or strategy, which
indicates how data relating to the research should be collected and analysed.”

Robson (2010) posted that research design refers to the overall strategy chosen and applied to
answer the research question. It therefore, constitutes a coherent sequence of determining the
research questions and the methods to be adopted to collect relevant data to answer the research
question and how this will be accomplished. Key aspects of research design include research
methodology, sample and data collection procedures and instruments. In addition, Saunders
(2000) propounded that the research design provides the glue that holds the research project
together, the choice of the appropriate research design depends on the objectives of the research.
Basically, there are three types of research designs namely descriptive, exploratory and causal
research design. Therefore, this research adopted a descriptive. This study mostly adopted
descriptive research design that is the utilization of quantitative research method.

3.1.1 Descriptive Research

Descriptive research takes up the bulk of online surveying and is considered conclusive in nature
Due to its quantitative nature. Unlike exploratory research, descriptive research is preplanned
and Structured in design so that the information collected can be statistically inferred on a
population. The researcher used descriptive research to gather information concerning the
current situation of the phenomena and describe what exists with respect to variables. Cresswell
(2009) postulated that to better describe current situation descriptive data have to be gathered.

The descriptive research design allowed the researcher to use quantitative tools such as
questionnaires to provide an accurate and valid representation of external auditing and its
variables that are relevant to the research objectives. The descriptive research was used to better
the understanding on how the PAC enhance auditor independence effectively to ensure
accountability and transparency in the management of funds in the public sector. The researcher

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‘s main idea behind using this type of research is to better define an opinion, attitude, or behavior
held by a group of people on a given subject. Since there are pre-defined, categories a respondent
must choose from, it is considered descriptive research. These questions will not give the unique
insights on the issues as exploratory research would. Instead, grouping the responses into
predetermined choices will provide statistically inferable data. This allows Office of the Auditor
General to measure the significance of its results on the overall population being studied, as well
as the changes of the respondent ‘s opinions, attitudes, and behaviors over time.

3.3 Research Methodology

Aigbokhaevholo and Ofanson (2006) defined methodology as “a programme that guides the
researcher in the process of collecting, analysing and interpreting data”. Methodology is a system
of methods used in a particular area of study or activity (Reynolds, 2015). A methodology is the
systematic, theoretical analysis of the methods applied to a field of study. It comprises of the
theoretical analysis of the body of methods and principles associated with a branch of knowledge
(Howell, 2013). A methodology offers the theoretical underpinning for understanding which
method, set of methods, or best practices can be applied to a specific case (Reynolds, 2015).
According to this study, methodology is associated with the development with the development,
testing and evaluation of the research instruments. It also gives detailed steps to be taken during
this study. The researcher applied a mixed approach analysis in the effort to enhance auditor
independence and parliamentary role effectiveness in audit reports of the public sector.

3.3.1 Qualitative approach

Kathuri (2013) posits that qualitative research is mainly concerned with meanings that
participants have for situations or events. Thus the goal of qualitative research is to unravel these
meanings. Qualitative research has its own advantages over other research methods like
quantitative research methods. According to Batlet (2014), qualitative research has its strength in
uncovering more about people's experiences. He further argues that data based on human
experiences is sometimes more powerful and compelling than quantitative data. Burke and
Johnson (2017) point out that qualitative research focusses on small groups and can be less
expensive than quantitative research which may require large groups of participants or expensive

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research tools. To that end, the smaller the group the less expensive incurred by the researcher in
this study. On the contrary, qualitative research methods may be viewed as more restrictive in
testing hypothesis. This is so because it can be expensive and time consuming and typically
limited to a single set of research participants (Shuttleworth, 2008).

3.3.2 Quantitative Approach

Quantitative research is used to quantify behaviours, opinions, attitudes, and other variables and
make generalizations from a larger population. Quantitative research uses quantifiable data to
articulate facts and reveal patterns in research. This type of research method involves the use of
statistical and mathematical tools to derive results. When trying to quantify a problem, quantitative
data will conclude on its purpose and understand how dominant it is by looking for results that can
be projected to a larger population (Johnson, 2017). This data collection method includes various
forms of online, paper, mobile, kiosk surveys; online polls; systematic observations; face-to-face
interviews, phone interviews and so on.

3.3.3 Mixed methods approach

The term “mixed methods” refers to an emergent methodology of research that advances the
systematic integration, or “mixing,” of quantitative and qualitative data within a single
investigation or sustained program of inquiry (Kathuri, 2013). The basic premise of this
methodology is that such integration permits a more complete and synergistic utilization of data
than do separate quantitative and qualitative data collection and analysis. Using a mixed methods
study has several advantages. The approach compares quantitative and qualitative data. Mixed
methods are especially useful in understanding contradictions between quantitative results and
qualitative findings (Batlet, 2014). The approach also reflects participants’ point of view. The
mixed approach provides methodological flexibility. The approach also collects rich,
comprehensive data.

The limitations of the mixed methods approach include the fact that they are challenging to
implement, especially when they are used to evaluate complex interventions. The approach also
increases the complexity of evaluations. Additionally, the approach also requires increased

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resources. Finally, mixed methods studies are labor intensive and require greater resources and
time than those needed to conduct a single method study (Shuttleworth, 2008).

3.4 Population

Okolie (2009) defined population as a collection of the individual items were of people or things,
that are to be observed in a given problem situation. Newman (2015) defines population in
research as a group of individuals that have one or more characteristics in common that are of
interest to the research. Wallen (2014) makes a similar observation as viewing population by a
group of individuals where the researcher is getting information from so as to draw conclusions.
According to the Jacobs (2010), a research population is generally a large collection of
individuals or objects that is the main focus of a scientific query. It is for the benefit of the
population that researches are done. The researcher however defines population as the entire or
total number subjects or units under the study. The research population comprised 30 OAG
senior staff members,36 Government Ministries, as well as the 15 Parliamentary Audit
Committee (PAC) members and 20 other stakeholders. This study used the non-probability
purposive sampling approach. Purposive sampling was used, the ultimate goal being the
selection of the most ideal respondents with sufficient and accurate information.

3.5 Sample size

According to Body (2016), a sample is a small group of individuals pulled out of the whole
target population. A study sample size extracted from the whole target population comprised of 5
Directors of Finances from 5 different Ministries, 5 Audit committee members, 5 Internal
Auditors ,8 OAG senior staff members,5 auditors from OAG, 6 PAC members, 8 Accountants
and 10 members of the public.
Table 3.1: Study Population and Sample Size
Category of Participants Population Size Sample size Population in
Percentage
PAC members 10 5 50%
Audit committee members 10 5 50%
OAG senior staff members 12 7 58%

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 Auditors from OAG 8 5 63%
Directors 6 4 67%
Internal Auditors 8 6 75%
Accountants 7 5 71%
Members of the Public 12 8 67%
Total 74 45 60%
Source: Primary Data (2023)

The researcher uses a sample size of 45 respondents out of a target population of 74 which
represented 64% to improve the validity of the study as well as ensuring a strong sample to come
out with reliable research findings. A study by Marshall (2015) revealed that the whole target
population can be well represented by a sample size which can enlarge the data range to make a
clear picture of data analysis. Trotter (2012) adds that a small sample size cannot produce useful
results resulting in wasted time and resources, therefore the researcher used a sample of 60% for
conducting the research in order to produce relevant results. Sample size is bigger when it has a
general prevalence of over 50% of the population is powerful for a research. Samuels (2015)
recommends that a study to be reliable participants should be more than 30 with a dominant
percentage of more than 50% or a sealing of 50% of population.

3.6 Sampling Techniques

According to Aigbokaevbolo and Ofanson (2006.44) sampling procedure is the strategy adopted
to obtain sample. Similarly, Anyiwe (1991) is of the view that sampling techniques is the process
of obtaining sample. For the purpose of this study the researcher used both purposive sampling
and simple random sampling. Purposive and random sampling enabled the researcher to achieve
his research objectives. As noted by Baxter and Jack (2008), purposive sampling is the selection
of participants or sources of data to be used in a study, based on their anticipated richness and
relevance of information in relation to the study’s research questions. Moreover, Baxter and Jack
(2008), argue that richness and relevance include sources whose data are presumed to challenge
and not just support a researcher is thinking about the research questions and therefore should be
part of the sample. The representative sampling of this study was drawn from a sample of 50.
The researcher used the purposive sampling technique in selecting some of critical participants
who would become part of the study. This type of sampling method was effective in the study

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because the researcher managed to obtain a representative sample by using a sound judgment,
which resulted in saving time and money.

3.7 Data Collection Instruments

Brynman (2012) asserts that data research instruments are fact finding procedures or tools used
to gather data. The instruments include formal interviews, questionnaires, and observations. The
study collected data using questionnaires and interviews with people in the Audit committee,
finance department, internal audit, heads of departments, OAG auditors, PAC members and other
stakeholders.

3.7.1 Questionnaire

According to Patrinos and Psacharopoulos (2015), a questionnaire is a document used as a data

collection instruments. Patrinos and Psacharopoulos (2015) say “Questionnaires are used by
researchers to convert into data the information directly given data the information directly given
by the subjects’’. By providing access to individuals this approach makes it possible to measure
what a person knows, likes or not and what he or she thinks, that is he or her beliefs and
attitudes. Questionnaires were given to selected individuals who were perceived to have
information; therefore, using questionnaires was found to be appropriate in this research as it is
useful for gathering data from a large number of subjects with minimal expense.

The main advantage of questionnaires is that they were used to collect data from a large number
of people over a relatively short period of time. In this study the researcher used questionnaires
because their results can easily be quantified and analysed efficiently. Questionnaires were used
because they collect large quantities of information in a short period of time. Patrinos and
Psacharopoulos (2015) state that great anonymity is associated with the absence of the
interviewer. The researcher used standardised questionnaires which were administered to the
respondents. Though highly appraised, the questionnaires possess some difficulties as the
researcher had to make follow-ups of questionnaires because the respondents took their time
filling the questionnaires and returning them. There was also no room for asking questions where
one failed to understand. Since the researcher was absent where the respondents fail to
understand they may leave the questions unattended.

3.7.2 In- Depth Interview

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Cannel and Khan (1968) defines in-depth interview as a deliberate discussion started by a
questionnaire to acquire the applicable data using organized and applicable standard questions.
In-depth interviews are a method of qualitative research methods that obtain data from a
conversation between the interviewer who is the researcher and the respondent who were part of
the sample of participants within the research. The researcher constructed an interview guide that
enabled him to stick to research questions and objectives to extract accurate data. The researcher
interviewed various respondents using purposive sampling method.

The researcher employed in-depth interview due to a number of reasons that were beneficial to
this study. In-depth interviews are most appropriate for situations in which you want to ask open-
ended questions that elicit depth of information from relatively few people. Other advantages
mentioned by Megafon (2014) are that the method of the in-depth interview is also appropriate if
the subject and issue are in the nature of something controversial, sensitive or tabooed, as was
the case in this study. Moreover, another advantage of the in-depth interview is that there is time
for the respondent, in peace, to further develop and give reasons for his or his individual point of
views - without being influenced by the opinions of other respondents (Megafone ibid). In this
study, interview questions were crafted from the research questions that were link to research
objectives as well.

3.8 Sources of Data

Caswell (2012) defines data as raw facts collected from either primary or secondary sources. This
study used both primary and secondary sources of data and the data collected originates from the
study environment.

3.8.1 Primary Data Sources

Primary data can be referred to as first hand data or raw data. The sources of primary data included
interviews, questionnaires and case studies. For the success of this study, primary data was
collected from a target population through formal interviews and structured questionnaires.
Generally, the primary data was regarded not associated with bias as data was being evidenced by
the collector. A large population target can be covered in a specified time with less costs being
incurred.

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3.8.2 Secondary Data Sources

Sources of secondary data were collected from reports, circulars, newspapers, journals, books and
management letters. Other source from which data was extracted includes the audit reports. The
secondary sources used are associated with cheap costs.

3.9 Data collection procedure.

A pilot study was conducted by the researcher taking some questionnaires to the staff at Audit
Office and selected Members of Parliament which were completed by some respondents at random.
From this pilot study the researcher was able to detect questions that may be ambiguous. The final
questionnaire was then printed and used to collect data to be used for analysis. According to
Annum (2015) reliability is concerned with the question of whether the results of a study are
repeatable. It is an indication of the ability of a system to perform and maintain its functions
consistently in routine circumstances as well as hostile or unexpected circumstances. The
researcher conducted follow ups of the distributed questionnaires and confirm accuracy of the
major research findings.

Primary data was used and was collected from the structured questions. The questionnaires were
distributed by way of emails and hand delivery to targeted respondents and telephone calls were
used as a follow up as to whether they received the questionnaire. Cooper and Schindler (2011)
says that primary data is accurate and is not prone to errors. The research also used secondary data
which was collected from audit reports of the Audit Office.

3.10 Data Analysis and presentation

Quantitative data analysis techniques were used in this study. The researcher captured all the
interview notes and transcribe them into a transcript. This went through a verification process
and data cleaning process to remove ambiguous data and errors in entry. The researcher removed
the names or designations of the contributors to make the data anonymous in line with the
research ethics. The researcher then compiled the data into themes and the researcher grouped
the data in ways that can make it easy to interpret. Thereafter, the thematic analysis was used to

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analyze the data and make sense out of it. This was to allow the drawing of conclusions from
large amounts of data. In doing quantitative data analysis, the researcher used SPSS version 23
to analyses the data.
The researcher also used Microsoft Word to narrate findings and Microsoft Excel to create
graphical presentations. The research also used simple narrative language and graphical
presentations so that all audiences would easily understand the results of the research. After data
was analyzed, it was then presented in tabular format before it could be analyzed and drawn
into a graph or pie chart. Frequency distributions of numerical variables were displayed in
tables, histograms, and charts. The data was analysed using Eview4 statistical software
package. The researcher chose this statistical package because it is fast and user friendly and has
other parameters which cannot be found in other packages. Tables were used to present the data
which showed the relationship or correlations which exists between the variables under study.

3.11 Validity

Creswell and Miller (2000) define validity as a measure of accuracy and credibility of findings
that is how accurate the findings present the views of the participants in relation to a
phenomenon under study. To Neuman (2014) validity can be used interchangeably with truth.
Since this study took a qualitative approach, the issue of validity became crucial. In an endeavor
to enhance accuracy of the findings, the researcher used various strategies for instance
triangulation, member checking and peer debriefing. Triangulation involves the use of various
data sources (Denzin 1970; Neuman 2014). In the context of this study the researcher used
multiple techniques of data collection such as key-informant interviews and documentary
analysis. This enabled the researcher to produce corroborating evidence which helped the
researcher to identify major themes. This enhances validity in the sense that the researcher relies
on several sources of evidence rather than a single source (Creswell and Miller 2000).
Triangulation was also important in enhancing reliability. To Sommer and Sommer (1991)
multiple sources and techniques are required to allow cross-verification and to improve
reliability.

3.12 Reliability

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Research reliability highly depends on correctness and trustworthiness of research instruments.
Instruments are reliable to the extent they provide same results when repeatedly used (Mogere,
2015). Reliability is the degree to which an assessment tool or experiment produces stable and
consistent results. Has to do with accuracy and precision of a measurement procedure. Reliable
results must be more than a one-off finding and be inherently repeatable. Other researchers must
be able to perform exactly the same experiment and get the same results. The research used
secondary data from audited reports hence it is reliable since audited financial statements are
well known to represent a fair and true view of companies.

3.13 Ethical considerations

Pera and Van Tonder (1996) define ethics as a code of conduct or behaviour considered correct
in research. Thus, ethics define the rule of the game in the conduct of research.

Informed Consent

The issue of an informed consent is a fundamental ethical consideration in research. Neuman

(2014) notes that researchers must never coerce respondents to participate in their research. To
ensure that respondents make informed decisions on whether to participate or not, the researcher
was explaining in detail the purpose of the study in a language that respondents were familiar
with. Respondents were also being assured that participation in the research was voluntary and
they could withdraw at any time if they were no longer interested in the study. In addition, after
giving a detailed account of the study the researcher gave respondents a chance to ask questions
to make sure that they had understood the purpose of the research and the risks and benefits
associated. In addition, the researcher made an effort to ensure that the respondents read and
understood the contents of the form. Respondents were further assured that participation was
voluntary and that the study was purely an academic one without any political connotations.

Respect for Anonymity and Confidentiality

Anonymity and confidentiality entail that any information provided by respondents must not be
made public or availed to others (Polity and Hunger 1999). The researcher protected the identity
of respondents at all times. Interview schedule were designed in a manner that enhances
respondents’ anonymity and numbers was be assigned to different interview schedules to help

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the researcher in data analysis. Implied is that in analysing data, the researcher did not include
names or positions of respondents to enhance anonymity and confidentiality. The researcher was
also informing respondents on how anonymity and confidentiality was being protected for
instance through the use of numbers rather than names.

Permission to Conduct the Research

The researcher first sought permission to conduct the research from the Audit Office which is the
main office responsible for public sector auditing in Zimbabwe and the Ministry of Finance.
Authorisations from these institutions enabled the researcher to have access to respondents.
Since public sector auditing is associated with politics in Zimbabwe, the researcher also used a
letter from Great Zimbabwe University showing that the research was being done for academic
purposes in seeking permission to conduct the research.

Avoidance of Harm

In addition, the researcher took all the necessary steps to avoid all forms of harm (physical, legal
and even psychological) to participants. The researcher also ensured participants that their
responses were not being linked directly to them. In this case the researcher used code in data
analysis. Confidentiality and anonymity was being upheld to avoid psychological harm and even
physical harm.

3.14 Summary

The chapter defines the sections of research methodology used in conducting the study. Research
methodology which include the qualitative and quantitative approaches were discussed, the
research used the qualitative approach. Information on research design, target population, sample
and sampling procedures were discussed. Various instruments such as questionnaires and formal
interviews were discussed. Data sources and data collection procedures as well as ethical
considerations were also discussed. The next chapter will present the findings collected from the
field of study through analysis of data.

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 APPENDIX

Midlands State University

Gweru
Zimbabwe

April 15,2024.

Dear Respondent,

QUESTIONNAIRE

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I am a final year student of the Department of Accounting of the above named university. This
questionnaire is abstained data for Masters of Accounting degree in in the Faculty of Business
Sciences and the purpose of this questionnaire is to get information on my research project titled
“Auditor Independence and Parliamentary Role Effectiveness. A Case Study of Auditor
General’s Office Zimbabwe”

This questionnaire is designed purely for academic purpose kindly spare sometime to answer the
question in a way that most accurately give your option. It is rest assured that your response will be
treated utmost confidentiality and will be used by for this study.

Thank you for your anticipated co-operation.

Yours faithfully

Abraham Chikwadze

QUESTIONNAIRES ON AUDITOR INDEPENDENCE AND PARLIAMENTARY ROLE

EFFECTIVENESS. A CASE STUDY OF AUDITOR GENERAL’S OFFICE ZIMBABWE

Please fill the space and tick the appropriate boxes below:

Section A

1. Sex: Male ( ) Female ( )

2. Profession or occupation: Auditor ( ), users ( )

3. Educational qualification: Degree/MBA ( ) other ( )

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 University/polytechnic education ( ), AND/A level ( ) GCE ( )

4. Work experience: 1-5years ( ) 6-10years ( ) 11years and above ( )

SECTION B

1.Have you heard of about the existence of the Office of the Auditor in Zimbabwe and its role?
Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

2.Does the audit report from the Office of the Auditor in Zimbabwe have any impact in the public
sector entities and the public?

Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

3. Do you agree that it should be mandatory for public sector entities to be audited.

Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

4.Have you heard of about the existence of the Parliamentary Account Committee?

Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

5.The oversight role of the Parliamentary Account Committee is as follows:

1. Monitor budget execution.

2.The review of SAI audit reports by PAC

3. Follow-up on audit recommendations made by SAI
4Ensuring that the SAI independence and free from any bias
Do you are agree with the above
Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

6.The following the factors have been identified as the factors which affects audit independence in
Zimbabwe.

Factors Yes No Not Sure

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 The level of competition in the market

Audit firm size

Audit tenure

Size of audit fee and non-audit services

Reporting Structure

7.Do you agree that the following factors are a hindrance to positive performance of the Audit
Office in executing its mandate?
a) Unattractive remuneration

b) Budget Constraints

c) Lack of independence

d) Incapacitation, and

e) Lack of sanctioning powers.

Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

8)Is the legal framework very substantive enough to ensure that Audit Office in fully
independent?

Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

10)Do you agree that there is significant relationship between Parliamentary Accounts Committee
and the Office of the Auditor General?

Strongly agreed ( ) agreed) undecided ( ) strongly disagreed ( ) disagreed ( )

12). What suggestions do you have to improve the auditor independence and parliamentary role
effectiveness in Zimbabwe?

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………………………………………………………………………………………………………
………………………………………………………………………………………………………
………….…………………………………………………………………………………………...

Thank you for your cooperation

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